Purpose: Although the topic of performance budgeting has received considerable attention in the literature, it is mainly explored in the field of public management and administration, and little research exists in the field of public sector accounting. The purpose of this paper is to provide...

In recent years, social media has become a major venue for the interplay between citizens and public sector organizations, in order to facilitate corporate dialog. However, not much comprehensive research has been done on how interactivity between local governments and citizens takes shape....

In the Netherlands, electronic service delivery has become an important issue in many municipalities. Using the Internet for service delivery is seen as an important element of e-government. Based on 2014-2016 panel-data of ICT service delivery for all Dutch municipalities, we show that there is...

In the Netherlands, electronic service delivery has become an important issue in many municipalities. Using the Internet for service delivery is seen as an important element of e-government. Based on 2014-2016 panel-data of ICT service delivery for all Dutch municipalities, we show that there is...

In recent years, social media has become a major venue for the interplay between citizens and public sector organizations, in order to facilitate corporate dialog. However, not much comprehensive research has been done on how interactivity between local governments and citizens takes shape....

In the Netherlands, electronic service delivery has become an important issue in many municipalities. Using the Internet for service delivery is seen as an important element of e-government. Based on 2014-2016 panel-data of ICT service delivery for all Dutch municipalities, we show that there is...

This study examines the relationships between stakeholders' information needs, cost system design, and cost system effectiveness in local government, using a dataset of survey responses from 71 Dutch municipalities. Three cost system design characteristics are examined: the (a) complexity and...