Wat koop je ervoor? (What does it buy you?)
- Johan Posseth
- Rotterdam: Erasmus Universiteit, 2010 (Thesis)
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Measuring is Knowing'. In many countries, this is the key driver for managing by performance. The aim is to obtain clarity about the results of the policy pursued and its costs. In terms of the (performance) budget, this means that the resources (the amount of money), as well as the targeted results (the specific results to be produced) are reviewed.
The aim of this investigation is to assess whether the decision-makers benefit: do politicians and public administrators reach a better decision if the budget estimate also informs them about the effects of the policy? Is it actually possible to manage performance this way? And what factors play a role in this respect?
An answer to these questions has been sought by investigating the experiences of New Zealand and the Netherlands. Two countries that have each defined their own approach to performance budgeting. New Zealand puts the emphasis on the required performance (outputs). In the Netherlands, the budget is primarily concerned with the social impact of the policy (outcomes). The analysis is focused on the budget allocation for police forces.