130 research outputs found
Opinie: Omtzigts ‘nieuws’ over financiële tegenvallers was eigenlijk niet zo nieuw
No full textNederland moet bezuinigen, en Omtzigt voelde zich daarover slecht geïnformeerd. Volgens hoogleraar Tjerk Budding was dát niet echt het grootste transparantieprobleem
Public Sector Accounting
No full textThis book has been written to provide readers with a discussion of different
aspects of financial and management accounting in the public sector. The
book provides relevant information and guidance needed for accountability
and decision making in this context, and explains how financial management
tools are implemented and used in the public sector. By inviting various
authors with different perspectives and experience, we hope that the book will
provide a multi-faceted picture of the various problems in the field. However,
this also means that the approaches and arguments presented in the different
chapters sometimes differ, depending on the author’s position, view and conception
of knowledge. Each chapter has been subject to a peer-review process;
however, each author is responsible for his own contribution(s)
Are values driving consultants in public sector financial management advice?
No full textOur study explores how values are impacting consultants in giving advice on public sector financial management. While consultants often embrace private sector values associated with New Public Management, they are also significantly influenced by the unique characteristics and values of the public sector. Consultants from international firms are more supportive of private sector values of competitiveness and entrepreneurship than their colleagues from nation-wide operating firms, which gives rise to their relatively more positive opinion about accrual accounting and outcome budgeting
De veranderende rol van de public controller
No full textDe functie en rolinvulling van de controller in de publieke en non-profitsector maakt in allerlei opzichten een snelle groei door. De context waarin de controller werkt wordt complexer, eisen en verantwoordelijkheden groter, kennis en organisatie van beheersing van IT-systemen steeds onontbeerlijker. Waar de public controller van oorsprong vooral gericht was op het financiële domein, heeft hij tegenwoordig zijn rol verbreed naar strategische advisering over het geheel van ambities van de organisatie. De bedrijfseconomische kijk op de zaken blijft van onderscheidende waarde voor de controller, maar daarover dient hij ook het strategische gesprek te kunnen voeren met het management of bestuur. De controller dient zelfkritisch en zelfbewust te zijn over zijn eigen rol en bijdrage aan de organisatie. Hard controls alleen zijn niet meer voldoende, hij moet ook met soft controls en vanuit vertrouwen kunnen werken. Onder redactie van Tjerk Budding en Mattheus Wassenaar is dit handboek voor de public controller geschreven. Het belicht de ontwikkelingen in het vak en besteedt aandacht aan de factoren die maken dat de invulling van de controlfunctie in de private en non-profitsector wezenlijk anders is dan in de private sector
Wend ravijnjaar af door inzet reserves gemeenten
No full textVanaf 2026 zijn forse tekorten zichtbaar op de meerjarenbegrotingen van gemeenten. Deze komen voornamelijk door een nieuwe manier waarop de bijdrage van het Rijk aan gemeenten wordt berekend. Veel gemeenten spreken over 2026 als een ‘ravijnjaar’ voor de financiën. Volgens Budding en Gradus is er veel te zeggen voor de nieuwe manier van berekenen van de bijdrage. De gemeentelijke zorguitgaven groeien veel sneller dan de economie. Daarnaast hebben gemeenten de afgelopen jaren veel geld overgehouden en dwingt ook de arbeidsmarkt tot keuzen. Zij pleiten voor de inzet van reserves en voor een inkomensafhankelijke bijdrage in de jeugdzorg
The influence of parliamentarians on the development of financial management regulations for executive agencies
No full textPurpose: The involvement of politicians in the introduction and use of financial management techniques in the public sector deserves more attention. This paper analyses the influence of members of Parliament (MPs) on the development of financial management regulations for Dutch central government executive agencies. Design/methodology/approach: This paper uses desk research and analyses formal evaluation reports, as well as minutes of meetings of Parliament to analyse the influence of MPs on the changes in financial management regulations. Findings: MPs' influence on the change of prescriptions seems to have been small. The authors observe that modifications were most often already formulated in general evaluation reports by the Ministry of Finance, in advance of parliamentary debates. The analysis also reveals that the criteria to be met by the executive agencies became more detailed in the initial years of the agency model and became more global in recent years. Research limitations/implications: This paper aims to contribute to the literature on the influence of politicians on financial management regulations. Practical implications: The paper shows that the influence of MPs on the prescriptions is quite small in daily practice and therefore, their role in the legislative process, as far as financial management techniques are concerned, is limited. Social implications: The results show that politicians are both in charge of, as well as subject to NPM-inspired financial management regulations, whereas their influence on the rules is small. The authors advise to further analyse this, as well as to explore how their role can be enlarged. Originality/value: The interplay between politicians and financial management techniques in general, and the influence of MPs on the legislative process in specific, is an underresearched area. This paper aims to contribute to this literature and shows that the influence of MPs on the development of financial management regulations is limited. Several changes were made in these prescriptions in a period of more than 25 years, whereas discussions in the Parliament hardly played a role in these modifications.</p
New development: Is there a management accountants’ expectation gap?
No full textWhereas there are numerous articles about the extent to which auditors meet the expectations of others regarding the way in which they carry out their tasks (i.e. the audit expectation gap), no literature is available on this same question regarding management accountants. Analysing survey data from management accountants and their managers working in public and not-for-profit organizations, this article shows that such a ‘management accountants’ expectation gap’ does exist as there is, on certain aspects, a difference between the expectations of managers regarding the role of the management accountant and the extent to which these expectations are met. IMPACT: The management accountant in the public and the not-for-profit sector advises the organization and its management on formulating, realizing and evaluating social and financial results, the organization and functioning of the management control system and accountability. Research shows that there are differences between public managers’ expectations regarding the role of management accountants in the public sector and the extent to which these expectations are met. The effectiveness of management accountants partly depends on the extent to which they meet management’s expectations with respect to their role. This article shows that managers want their management accountants to give more advice without being asked to do so, but the independent attitude, that inevitably plays a role in this, is less appreciated.</p
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