IDEAS home Printed from
MyIDEAS: Login to save this paper or follow this series

Politicians, output-budgets and performance evaluation : case research in three Dutch municipalities

  • Bogt, H.J. ter

    (Groningen University)

Registered author(s):

    Since the mid-eighties many Dutch municipalities have divided their organizations into decentralized units. In addition, most municipalities have introduced management instruments derived from the private sector, and have been paying more attention to the outputs of the organizations. Nowadays, the political administration of a municipality says that it wants to hold organization units accountable for realized output performance. This paper raises the question of whether politicians use the available quantitative output information to control their organization and in particular to evaluate the performance of top officials. In the paper the Hopwood evaluation-styles, which originally refer to the private sector, are further developed for the public sector. Exploratory field research concerning the use of output data and the evaluation styles used has been conducted in three Dutch municipalities. The aldermen in these municipalities paid much attention to manager’s activities and the organization’s operations and relatively little to outputs. Based on these empirical findings the paper introduces an additional evaluation style, the ’operations-conscious’ style. In this style of evaluation, quantitative outputs play some part, but the main question is whether a manager acts as a good ’facilitator’, i.e. ensures that his organization is functioning well. This aspect is mainly judged in a qualitative way. Besides, important criteria are the way in which a manager deals with short-term problems and with the politician’s opinions and personal wishes.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Paper provided by University of Groningen, Research Institute SOM (Systems, Organisations and Management) in its series Research Report with number 00A11.

    in new window

    Date of creation: 2000
    Date of revision:
    Handle: RePEc:dgr:rugsom:00a11
    Contact details of provider: Postal: PO Box 800, 9700 AV Groningen
    Phone: +31 50 363 7185
    Fax: +31 50 363 3720
    Web page:

    More information through EDIRC

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    as in new window
    1. Birnberg, Jacob G. & Turopolec, Lawrence & Young, S. Mark, 1983. "The organizational context of accounting," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 111-129, May.
    2. Govindarajan, V., 1984. "Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable," Accounting, Organizations and Society, Elsevier, vol. 9(2), pages 125-135, June.
    3. William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, vol. 25(9), pages 833-848, September.
    4. Brownell, Peter, 1983. "Leadership style, budgetary participation and managerial behavior," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 307-321, October.
    5. Paul W. Miller & Jonathan J. Pincus, 2010. "Introduction," The Economic Record, The Economic Society of Australia, vol. 86(s1), pages 1-1, 09.
    6. Hofstede, Geert, 1981. "Management control of public and not-for-profit activities," Accounting, Organizations and Society, Elsevier, vol. 6(3), pages 193-211, July.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:dgr:rugsom:00a11. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Joke Bulthuis)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.