Challenging NPM Ideas about Performance Management; Selectivity and Differentiation in Outcome-oriented Performance Budgeting Jan van Helden Hot

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Uploaded by Jan van Helden     Uploaded date: August 04, 2014    
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Publication date
August 04, 2014
Paper language
Abstract
This paper shows how the performance budget of a local government organization, in this case a province in the Netherlands, can be attuned to the specific task characteristics of the programmes in these budgets. Three ways of alignment are suggested: (1) differentiating be-tween standardized and complex programmes; (2) focussing on the politically most relevant programmes in order to avoid information overload; and (3) distinguishing between the types of performance information in terms of the role of the province in the programme (facilitator versus executor) and the stage in the policy making cycle (policy development, policy elabo-ration or policy execution). These suggestions challenge the generally straightforward NPM rationale of performance budgeting, in which standardized outputs are directly related to re-sources. Our empirical research shows on the one hand that the redesigned programme budget based on the above principles received substantial approval of its users, i.e. the provincial councillors. On the other hand, as regards the use of this programme budget the picture is ra-ther diffuse, i.e., the majority of the councillors indicate that they use the information rather intensively, but its formal use in official Council and Council committee meetings remains limited.
Preferred Citation
Henk J. ter Bogt, G. Jan van Helden and Berend van der Kolk, Challenging NPM Ideas about Performance Management;
Selectivity and Differentiation in Outcome-oriented Performance Budgeting Financial Accountability & Management, forthcoming 2014
Keywords
NPM, performance budgeting, performance management, programme differentiation, the Netherlands
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Category
Management accounting
Type of Paper
Published paper

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