Performance indicators in the Dutch Department of Defence

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Mol, Nico P. (1996) Performance indicators in the Dutch Department of Defence. Financial Accountability & Management, 12 (1). pp. 71-81. ISSN 0267-4424

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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.
Item Type:Article
Copyright:© 1996 Wiley InterScience
Faculty:
Management and Governance (SMG)
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Link to this item:http://purl.utwente.nl/publications/71220
Official URL:http://dx.doi.org/10.1111/j.1468-0408.1996.tb00414.x
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Metis ID: 100668