G.T. Budding

New Public management

In this paper we describe the main characteristics of NPM and illustrate the current state of affairs in three main areas: (a) the effectiveness of NPM reforms, (b) NPMs impact on planning and control in government entities, and (c) the implementation and use of accrual accounting methods in government. We use the responses of 105 (mostly Dutch) practitioners in government and non-profit organizations. Most respondents recognize performance improvements, but only a minority attribute these improvements directly to NPM reforms. Improved planning and control systems are seen to have only a limited impact on the work of professionals, while accrual accounting is considered to have only limited potential to support political decision making.

Political and Institutional explanations for increasing re-municipalization

This article analyzes shifts in the delivery mode of waste collection in Dutch municipalities between 1999 and 2014. In approximately half of these entities, shifts took place, with 60% toward outside production and 40% toward inside production. In recent years, the number of shifts dropped remarkably, and re-municipalization has become more important. In addition, the amount of municipalities with reverse privatization is larger than that of privatization. Based on a logit model, some evidence of an ideological motivation for changing the mode of production is found. Conservative liberals are in favor of changing, particularly toward the market and privatization, whereas social democrats, in particular, are against change. These results provide some evidence for the unemployment or scale argument for changing the mode as well. In addition, there is an indication that political fragmentation increases the ability to privatize.

How to be Open about Spending : Innovating in Public Sector Reporting in the Information Age

The field of public sector reporting is moving from vertical to horizontal accountability: from hierarchical relationships that mediate between public organisations and citizens to directly disclosing available information. IT developments play an important role in innovative forms of reporting that respond to the growing importance of horizontal accountability. This paper provides an overview of some of the most important initiatives on the plane of reporting innovations, such as gov.uk and OpenSpending, as well as recent examples in the Netherlands. The examples underline the importance of horizontal accountability forms, as well as the significance of ‘horizontal integration’: the idea that systems are fully integrated across different functions. However, issues of interoperability, security, and information architecture persist, often pared with the lack of authority to coerce (cross-sectoral) reporting changes. The paper concludes with a discussion of how these initiatives can aid further improvement in public accountability. We argue that the new forms of reporting do not only influence the question how reporting is composed, but that they also affect what is reported and for whom the reporting is compiled.

Changes in cost system design and intensity of use in times of crisis: Evidence from Dutch local government

Originality/value: Whereas previous large-scale research tends to focus on how the level of cost system design and/or intensity of use characteristics is related to the level of contextual factors, this study focuses on how changes in cost system design and intensity of use characteristics are related to changes in contextual factors. Also distinctive is that this study focuses on local government organizations experiencing a fiscal crisis.