De focus binnen het lectoraat is gericht op botsende waarden. Publieke organisaties onderscheiden zich op vele punten van private organisaties en hebben unieke publieke waarden. In vele westerse en niet westerse landen zien wij New Public Management opkomen. De kern van deze benadering is dat de verschillen tussen publieke en private organisaties helemaal niet zo groot zijn en dat publieke organisaties kunnen leren van het bedrijfsleven. In het onderzoek van het lectoraat wordt, aan de hand van het thema prestatiemeting, nagegaan in hoeverre er sprake is van botsende waarden, hoe deze botsing tot uitdrukking komt en welke alternatieven er zijn. Het onderzoek van het lectoraat richt zich vooral op prestatiemeting in de publieke sector, waarbij prestatiemeting zowel wordt beschouwd op het niveau van de individuele werknemer als op het niveau van de publieke organisatie als geheel.
DOCUMENT
More than 25!years after Moore’s first introduction of the public value concept in 995, the concept is now widely used, but its operationalization is still considered difficult. This paper presents the empirical results of a study analyzing the application of the public value concept in Higher Education Institutions, thereby focusing on how to account for public value. The paper shows how Dutch universities of applied sciences operationalize the concept ‘public value’, and how they report on the outcome achievements. The official strategy plans and annual reports for FY2016 through FY2018 of the ten largest institutions were used. While we find that all the institutions selected aim to deliver public value, they still use performance indicators that have a more narrow orientation, and are primarily focused on processes, outputs, and service delivery quality. However, we also observe that they use narratives to show the public value they created. In this way this paper contributes to the literature on public value accounting.
DOCUMENT
Like many public sector organizations, in the past decades the Dutch judiciary has come to adopt New Public Management (NPM) practices and processes. In this article, we analyze this adoption from a management and organizational control perspective. Using data from a large survey among Dutch judges, we see a “mismatch” between the nature of the NPM-inspired management control systems and the work-related experiences of the judges and inquire into the consequences thereof for judicial work and organization.
LINK
This paper investigates how management accounting and control systems (operationalized by using Simons’ (1995a) levers of control framework) can be used as devices to support public value creation and as such it contributes to the literature on public value accounting. Using a mixed methods case study approach, including documentary analysis and semi-structured interviews, we found diverging uses of control systems in the Dutch university of applied sciences we investigated. While belief and interactive control systems are used intensively for strategy change and implementation, diagnostic controls were used mainly at the decentral level and seen as devices to make sure that operational and financial boundaries were not crossed. Therefore, belief and interactive control systems lay the foundation for the implementation of a new strategy, in which concepts of public value play a large role, using diagnostic controls to constrain actions at the operational level. We also found that whereas the institution wanted to have interaction with the external stakeholders, in daily practice this takes place only at the phase of strategy formulation, but not in the phase of intermediate strategy evaluation.
MULTIFILE
Using survey data gathered among Dutch public sector management accountants, this contribution shows that appreciative skills and personal skills are considered the most important competencies of these professionals. The authors found gaps between the assigned importance and the actual level of competencies in the fields of interpersonal skills and technical skills. As well, there were differences between age groups.
DOCUMENT
Zuid-Afrika is een complex land met een turbulente (recente) historie. Het is ook een land met een lange gemeenschappelijke geschiedenis met Nederland. In hoeverre zijn de ontwikkelingen in de publieke sector van Zuid-Afrika vergelijkbaar met dat wat er in Nederland gebeurt? Zijn er voor het Nederlandse openbaar bestuur lessen te leren? In deze bijdrage kijken we naar opvallende ontwikkelingen in de Zuid-Afrikaanse publieke sector.
LINK
The vast literature on accountability in the public sector (usually called ‘public accountability’originating from political science and public administration tends to emphasize the positive dimension of holding authorities to account. As formulated by one prominent scholar in the field, ‘[a]ccountability has become an icon for good governance’: it is perceived as ‘a Good Thing, and, so it seems, we can’t have enough of it’ (Bovens, 2005: 182, 183). Accountability has, thus, become one of the central values of democratic rule – varying on a well-known American slogan one could phrase this as ‘no public responsi bility without accountability’.
MULTIFILE
Presentatie over de Bijdrage van management control in het creëren van maatschappelijke waarde
DOCUMENT
To profile a better physiognomy of contemporary technocratic logics of planning, this chapter explores the reform of the working processes and organisational structures of the public management bureaucracties in the Amsterdam municipality. It does so in order to reflect on the mechanisms through which technocratic thinking gets institutionalised within existing public government bodies, and to reveal the development of public planning expertise in contemporary urban governance. As in other chapters in this section, here we particularly question the changing role of public bureaucracies in the Netherlands, a country where public expertise still plays a central role in urban governance, but is progressively reformed to accommodate private actors
DOCUMENT
How to create personas to improve designs for behaviour change strategies in the public domain? Three recent cases illustrate lessons learnt and challenges encountered during persona development in the public domain. Personas were helpful to gain insight into diversity within a target group, to create empathy for its members, and to have a shared understanding when communicating about them. The main challenges encountered were 1) capturing complex behaviour with personas, as the behaviours involved were variable over time, the (legislative) environment in motion, and the target groups diverse; 2) finding the right balance between intuitive vs. evidence-based decision-making, a process we coined “taking a responsible leap of faith”; and 3) transferring personas to third parties, as free sharing of insights and tools is common in the public domain. Validation plays an important role in personas’ transferability. We call for all involved researchers to share experiences with using the persona methodology in the public domain, in order to tackle the challenges, and to create a more standardised way of developing personas.
DOCUMENT
