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Implementing financial management change: empirical testing of a model

机译：实施财务管理变更：模型的实证测试

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Since the nineties and in line with international public sector changes, Flemish local governments have been experiencing the push towards results-oriented public management. Essentially, local governments’ performance is at stake and its improvement is assumed to benefit citizens. To this end, results-oriented financial management is considered to be crucial. As such, the current research project focuses on the integration of performance information in local governments’ financial cycle and on the factors that facilitate this integration. This paper reports on the first endeavour in this direction, namely the introduction of performance budgeting. More specifically, based on a large scale survey, the extent to which Flemish municipalities have introduced (elements of) performance budgeting is mapped. In this paper we especially want to elaborate on the case study in which the explanatory power of the model of ter Bogt & van Helden (2000) on accounting change is explored. This leads to an adapted and refined conceptual model and allows for the formulation of policy recommendations. Moreover, it sets the ground for further research.

机译：自90年代以来，随着国际公共部门的变化，佛兰芒地方政府一直在朝着注重结果的公共管理方向发展。本质上，地方政府的绩效受到威胁，其改善被认为可以使公民受益。为此，以结果为导向的财务管理被认为是至关重要的。因此，当前的研究项目侧重于地方政府财务周期中绩效信息的整合，以及促进这种整合的因素。本文报告了在此方向上的第一个尝试，即引入绩效预算。更具体地说，根据大规模调查，绘制了佛兰芒市政当局引入绩效预算（要素）的程度。在本文中，我们特别希望详细阐述该案例研究，其中探讨了Bogt＆van Helden（2000）模型对会计变更的解释力。这导致了一个经过调整和完善的概念模型，并允许制定政策建议。此外，它为进一步研究奠定了基础。

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Demeulenaere Elke; Weets Katrien; Bouckaert Geert;
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年度 2012
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Implementing financial management change: empirical testing of a model

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