Integrating non-financial performance indicators in budget documents
| Autor: | G.T. Budding, Bram Faber, Martijn Schoute |
|---|---|
| Přispěvatelé: | Accounting, Amsterdam Business Research Institute, Ethics, Governance and Society |
| Jazyk: | angličtina |
| Rok vydání: | 2022 |
| Předmět: |
Budgets
Financial performance Public Administration Performance indicators business.industry Strategy and Management Public sector Legislation Accounting Outcome (game theory) Field (computer science) Local government Public management Performance indicator business Dutch municipalities Performance budgeting |
| Zdroj: | 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 |
| ISSN: | 1096-3367 |
| DOI: | 10.1108/JPBAFM-02-2020-0009 |
| Popis: | 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. The purpose of this paper is to provide more insight into how non-performance indicators are integrated in budget documents, thereby bridging the gap between the literature in both fields. Furthermore, the influence of potential drivers of differences in the incorporation of non-financial performance indicators are explored.Design/methodology/approachThis study starts with an overview of historical developments in Dutch local government for a period of 50 years. This is followed by an empirical assessment of the current incorporation of non-financial performance indicators based on a dataset of 107 municipal budget documents for FY2019.FindingsThe authors' historical overview shows that several initiatives were employed to encourage municipalities to integrate non-financial performance indicators in their budget documents. A search to connect policy and means can be observed, which has not developed linearly over time, but mostly in reaction to major changes in national legislation. The authors find a large variation among the municipalities in their current incorporation of non-financial performance indicators. Contrary to theoretical expectations, output indicators (and not outcome indicators) are most frequently incorporated. Furthermore, the authors find that more indicators are incorporated if a municipality is larger, more willing to innovate and if it has less financial resources.Originality/valueThis article contributes to the understanding of how to incorporate non-financial performance indicators in public sector financial statements. To the best of authors’ knowledge, this is an area that is not explored before. |
| Databáze: | OpenAIRE |
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