| Autor: |
Fitz Verploegh, Roderick, Budding, Tjerk, Wassenaar, Mattheus |
| Předmět: |
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| Zdroj: |
Public Money & Management; Nov2023, Vol. 43 Issue 8, p816-824, 9p |
| Abstrakt: |
Although bridging policy and financial resources is considered important in public sector organizations, making this connection is difficult in daily practice. The authors show how policy control, a new approach that has been initiated in Dutch central government, can help bridge this gap. The traditional methods of performance-based budgeting focus on the idea that resources should be spent rationally in terms of economy, efficiency and effectiveness. Policy control, in contrast, approaches the linkage of resources and policy objectives from the perspective of the intended societal added value of policy plans. Whereas in many countries efforts have been made to implement performance-based budgeting (PBB), the application of this method is difficult. This exploratory study shows, from both an organizational and an operational perspective, how a new approach—policy control—can improve the alignment between policy and means. Instead of being involved in the budget cycle, in policy control controllers interact in the policy cycle. However, the specific role and activities of the policy controller differ from one government department to another. The authors call for far more attention to be paid to organizational and human factors in PBB. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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