A reappraisal of accounting changes in Dutch local government

Henk ter Bogt
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Henk ter Bogt: Groningen University

No 7002, Research Report from University of Groningen, Research Institute SOM (Systems, Organisations and Management)

Abstract: Abstract Municipalities and provinces in the Netherlands, denoted here as local government, have introduced many major accounting changes and changes in other management control aspects since 1985. However, various change initiatives and new instruments were dropped after a short while, were superseded by new reforms, or only used to a limited extent. Interviews with 23 politicians and professional managers in local government made clear that they often were critical about the reasons for and the effects of the changes. For example, fads, a desire to ?look modern? and mimicry sometimes played a part in the introduction of the changes. Previous academic research suggests that in several cases the high ambitions of New Public Management have not been realized. However, this explorative paper does not primarily discuss the gap between expected and realized management changes. Instead, it focuses on the actual effects resulting from the accounting changes in the perception of the persons interviewed. The institutionalist approach that is used in this paper focuses on changes in rules, routines and institutions. The institutionalist approach of the accounting changes in Dutch local government suggests that, seen over the longer run, gradually some effects may have been realized that have considerably changed their culture and increased their citizen and result-orientedness. Further, the explorative paper indicates that an institutionalist perspective draws attention to factors and developments that might not be noticed when a more functional and short-term perspective is chosen

Date: 2007
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