Environmental and task uncertainty, and the importance of controllers’ activities

Autor: Martijn Schoute

Publikováno v: MAB, Vol 98, Iss 4, Pp 153-160 (2024)

This article examines the relationships between environmental and task uncertainty, and the importance of controllers’ activities. Survey data from 412 Dutch organizations operating in a wide variety of sectors are used to explore these relationshi

Externí odkaz: https://doaj.org/article/17c998a839d44063befc186f80a7b176

Integrating non-financial performance indicators in budget documents

Autor: G.T. Budding, Bram Faber, Martijn Schoute

Publikováno v: Journal of Public Budgeting, Accounting and Financial Management, 34(1), 52-66. Emerald Group Publishing Limited
Budding, T, Faber, B & Schoute, M 2022, ' Integrating non-financial performance indicators in budget documents : the continuing search of Dutch municipalities ', Journal of Public Budgeting, Accounting and Financial Management, vol. 34, no. 1, pp. 52-66 . https://doi.org/10.1108/JPBAFM-02-2020-0009

PurposeAlthough the topic of performance budgeting has received considerable attention in the literature, it is mainly explored in the field of public management and administration, and little research exists in the field of public sector accounting.

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::055ad7c656118e767df3e16f0b5b1c7d
https://doi.org/10.1108/JPBAFM-02-2020-0009

Shifting modes of service delivery in Dutch local government

Autor: Raymond Gradus, G.T. Budding, Martijn Schoute

Publikováno v: Gradus, R H J M, Schoute, M & Budding, G 2021, ' Shifting modes of service delivery in Dutch local government ', Journal of Economic Policy Reform, vol. 24, no. 3, pp. 1-14 . https://doi.org/10.1080/17487870.2019.1630123
Journal of Economic Policy Reform, 24(3), 1-14. Routledge

Analyzing shifts in the delivery mode of 12 municipal servicesbetween 2010 and 2018, in about 41% of the observations, shiftstook place, with 54% toward outside production and 46% towardinside production. In the physical domain, most shifts were toco

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e72f61f1b9b63da5548b48440ddc1fdb
https://doi.org/10.1080/17487870.2019.1630123

Grote variatie in gebruik van prestatie-indicatoren bij gemeenten

Autor: Martijn Schoute, E. Ormel, G.T. Budding

Publikováno v: MAB, Vol 93, Iss 11/12, Pp 423-432 (2019)
Maandblad voor Accountancy en Bedrijfseconomie 93(11/12): 423-432
Maandblad voor accountancy en bedrijfseconomie, 93(11/12), 423-432. Amsterdam University Press
Budding, G, Ormel, E & Schoute, M 2019, ' Grote variatie in gebruik van prestatie-indicatoren bij gemeenten ', Maandblad voor accountancy en bedrijfseconomie, vol. 93, no. 11/12, pp. 423-432 . https://doi.org/10.5117/mab.93.47116

Nederlandse gemeenten zijn al geruime tijd bezig met de ontwikkeling en het gebruik van prestatie-indicatoren. Met ingang van de begroting 2017 zijn gemeenten verplicht om een lijst uniforme indicatoren in hun begroting en jaarrekening op te nemen. D

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8a43e8c4b61260d414f12de91a0c9f56
https://doi.org/10.5117/mab.93.47116

Drivers of service delivery modes in Dutch local government: an analysis over time and across domains

Autor: Raymond Gradus, G.T. Budding, Martijn Schoute

Publikováno v: Schoute, M, Gradus, R & Budding, G 2021, ' Drivers of service delivery modes in Dutch local government: an analysis over time and across domains ', International Review of Administrative Sciences, vol. 87, no. 3, 2, pp. 425–439 . https://doi.org/10.1177/0020852320968906
International Review of Administrative Sciences, 87(3):2. SAGE Publications Ltd

This study investigates the influence of service, financial and political characteristics on municipalities’ choices of four service delivery modes in the Dutch local government setting, thereby making a distinction between services in the physical

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::07d1814a858b97f4da7e900fbaf92cd7
https://doi.org/10.1177/0020852320968906