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PERFORMANCE INDICATORS IN THE DUTCH DEPARTMENT OF DEFENCE

 

作者: Nico P. Mol,  

 

期刊: Financial Accountability&Management  （WILEY Available online 1996）
卷期: Volume 12, issue 1  

页码: 71-81

 

ISSN:0267-4424

 

年代: 1996

 

DOI:10.1111/j.1468-0408.1996.tb00414.x

 

出版商: Blackwell Publishing Ltd

 

关键词: public sector accounting;management control;value for money;performance indicators

 

数据来源: WILEY

 

摘要:

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 def

 

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