Work

Performance Indicators in the Dutch Department of Defence

Year: 1996

Type: article

Abstract: This paper focuses on the indicator systems that responsibility accounting may provide for performance evaluation in the public sector. Specifically, two conditions which such indicator systems should satisfy -'relevance' and 'coherence'- are examined. Thereby a value for money auditing model incorporating these conditions is developed and applied to a system of performance indicators created for a Dutch defence agency.

Source: Financial Accountability and Management

DOI: 10.1111/j.1468-0408.1996.tb00179.x

Author: Nico P. Mol

Institutions: Netherlands Defence Academy, University of Twente

Language: English

Topic: Accounting and Organizational Management

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

OpenAlex ID: W2015305189

FWCI:

Cites: 7

Cited by: 14

Related to: 10