Exploring the outcome of Dutch municipal elections between 1998 and 2018, this paper finds two dominant trends: increasing political fragmentation and localism. When explaining localism, the number of inhabitants, regional diversity and the election year dummies are significant. The last result...

Purpose: 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...

This paper analyses the implementation of the ‘dual system' in Dutch municipalities. This instrument was part of a package of New Public Management-reforms, which implementation was stimulated by Dutch central government from the 1980s onwards. The ‘dual system' called for more...

The current stage of New Public Management and possible ways for future development are reviewed, based on a literature search and on the results of an interactive session with over hundred public sector managers in The Netherlands. We focused on three main themes: (1) rearranging organizational...

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...