Performance Indicators in the Dutch Department of Defence

Nico P. Mol

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

Performance Indicators in the Dutch Department of Defence

Nico P. Mol

Faculty of Behavioural, Management and Social Sciences

Research output: Contribution to journal › Article › Academic › peer-review

9 Citations (Scopus)

250 Downloads (Pure)

Abstract

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 language	Undefined
Pages (from-to)	71-81
Number of pages	11
Journal	Financial accountabiblity & management
Volume	12
Issue number	1
DOIs	https://doi.org/10.1111/j.1468-0408.1996.tb00414.x
Publication status	Published - 1996

Keywords

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

Access to Document

10.1111/j.1468-0408.1996.tb00414.x

Mol96performance

Cite this

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