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Politicians and output-oriented performance evaluation in municipalities

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  • Henk Ter Bogt

Abstract

This paper considers the value that aldermen in Dutch municipalities, who are elected politicians, attach to quantitative output information. The paper especially focuses on the way in which aldermen evaluate the performances of their professional top managers. In the paper the Hopwood evaluation styles, which originally refer to the private sector, are further developed for the public sector. Exploratory field research was conducted in the municipalities of Groningen, Leeuwarden and The Hague. The research shows that the aldermen paid much attention to a manager's activities and the organization's operations and relatively little to outputs. Aldermen did not use an 'output-constrained' or an 'outcome-conscious' evaluation style. Rather, most of the politicians evaluated the performances of their top managers in a style that is here called an 'operations-conscious style'. This evaluation style focuses on the activities of managers and the processes of their organization. Quantitative output information plays some part in this evaluation style, but the main question is whether a manager acts as a good 'facilitator', i.e. ensures that his organization is functioning well. Besides, important criteria are the way in which a manager deals with short-term problems and with the politicians' opinions and personal wishes.

Suggested Citation

  • Henk Ter Bogt, 2001. "Politicians and output-oriented performance evaluation in municipalities," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 621-643.
    • Handle: RePEc:taf:euract:v:10:y:2001:i:3:p:621-643
    DOI: 10.1080/713764629
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    References listed on IDEAS

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    Cited by:

    1. Jan van Helden, 2016. "Literature review and challenging research agenda on politicians’ use of accounting information," Public Money & Management, Taylor & Francis Journals, vol. 36(7), pages 531-538, November.
    2. B. Buylen & J. Christiaens, 2013. "Politics by numbers? An exploration of councillors’ apparent use of financial information during the budget discussion in Flemish municipal councils," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 13/841, Ghent University, Faculty of Economics and Business Administration.

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