Performance Indicators in the Dutch Department of Defence

Nico P. Mol

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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.
Original languageUndefined
Pages (from-to)71-81
Number of pages11
JournalFinancial accountabiblity & management
Issue number1
Publication statusPublished - 1996


  • METIS-100668
  • management control
  • value for money
  • performance indicators
  • Public sector accounting
  • IR-71220

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