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.
|Number of pages||11|
|Journal||Financial accountabiblity & management|
|Publication status||Published - 1996|
- management control
- value for money
- performance indicators
- Public sector accounting