Miekatrien Sterck's research while affiliated with KU Leuven and other places
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Publications (13)
This technical paper has been prepared as a contribution to the Government at a Glance publication. The major objective of Government at a Glance is to present relevant and reliable data on how governments work, what resources they use and what they achieve with those resources, offering valuable international comparisons. Providing public services...
The impact of performance budgeting on the role of the legislature: a four-country study
Performance budgeting initiatives are often partly justified as improving accountability to the legislature. However, it is not always clear whether this is the case. In this article we describe and explain the effects of performance budgeting on the role of th...
Performance budgeting initiatives are often partly justified as improving accountability to the legislature. However, it is not always clear whether this is the case. In this article we describe and explain the effects of performance budgeting on the role of the legislature in the budget process. We compare performance budgeting initiatives in the...
This Technical Paper has been prepared as a contribution to an active debate concerning measurement of government activities, as the OECD GOV Directorate builds up to the first publication of a major biennial OECD publication, "Government at a Glance", in late 2009.3 It deals with non-financial output measures ñ or measures which seek to capture di...
An international trend exists to use more information on results in public budgeting, but the focus of these initiatives varies from country to country, as demonstrated in this study of performance budgeting reforms in Australia, Canada, Sweden, the Netherlands, New Zealand, the United Kingdom, and the United States. On one hand, an evolution is ta...
Purpose
– The purpose of the article is to study the transformation of reform discourse after a major political shift and to discuss some of the factors that may explain change and continuity in reforms.
Design/methodology/approach
– The study is an embedded case study of four financial reform initiatives in two countries with a political majority...
Reform of government financial management systems in the past decade has seen developments in accrual accounting and in results-based budgeting and reporting. Australia has worked with an accrual-based framework for outcomes and outputs budgeting and reporting since fiscal year 1999/2000. The United Kingdom moved to a resource-based (or accrual-bas...
Public Sector Budget Reforms: Trends and Challenges
Over recent decades, public budgeting systems have been modernised. The increased need for performance, efficiency and the presentation of accounts have given rise to a shift in direction which is reflected in the changeover from a budget expressed in terms of expenditure items on a modified cash...
Citations
... Many international studies have shown that most countries that have adopted accrual basis in their GA, have not introduced it comprehensively, namely embracing budgetary systems, i.e. budget preparation and reporting of budgetary performance still remains came to happen: Portugal is under external financial support since 2011 and Spain and Italy are struggling with serious economic conditions (high levels of public debt and deficits) that have led to austerity policies as those implemented in Portugal under the agreement with the creditors. cash or modified cash-based (Anessi-Pessina & Steccolini, 2007;Anessi-Pessina, Nasi, & Steccolini, 2008;Bastida & Benito, 2007;Benito & Bastida, 2009;Lüder & Jones, 2003;Sterck, 2007;Sterck, Conings, & Bouckaert, 2006). Only very few countries, like Australia, New Zealand and United Kingdom, have introduced full accrual basis in both subsystems (Martí, 2006;Montesinos & Brusca, 2009;Sterck et al., 2006), making them to be considered the leaders for the convergence between the two reporting systems, GA and NA (Broadbent & Guthrie, 2008). ...
![[object Object]](https://i1.rgstatic.net/ii/profile.image/278445918572552-1443398088632_Q64/Geert-Bouckaert.jpg)
... Las conclusiones finales del grupo que impulsó la reunión ponen de manifiesto que existe una evidencia empírica limitada sobre cuáles son esas fuerzas. La investigación se cen tró en explorar la influencia que tienen, por una parte, las diversas combinaciones de inputs para la obtención de un output dado, y por otra parte, las estructuras y técnicas de gestión so bre los resultados (Dooren et al. 2007). ...
![[object Object]](https://i1.rgstatic.net/ii/profile.image/278672763310082-1443452172267_Q64/Wouter-Van-Dooren-2.jpg)
![[object Object]](https://i1.rgstatic.net/ii/profile.image/278066728325121-1443307682629_Q64/Zsuzsanna-Lonti-2.jpg)
... The fact, however, that performance measurement and indicators may also pose barriers to improving performance is often not perceived [48]. Gaming strategies may be set up in which individuals or organizations react strategically to the publication or use of measures and indicators [49]. This may mean that policy is implemented selectively in such a way that performance scores improve, without necessarily improving policy performance. ...
Reference: Ecosystem Service Indicators
... and use (Kravchuk and Schack 1996), trade-off between numerous and general or amorphous performance indicators (Talbot 2001), challenges for relevant and not-too-abstract targets (Debets 2007;Ginnerup 2007;Kravchuk and Schack 1996), negotiations, for outputs and outcomes defi nition (Schick 2007 Newcomer 2007), friction between budget authority and ministries on measurement (Radin 1998;Henrich 2007), overlap between prime minister's unit, cabinet offi ce and treasury regarding monitoring departmental performance (Talbot 2001), power stakes between presidents, cabinets ministers, legislature and bureaucracy (Rubin and Kelly 2008), outcome system diffi cult for parliament and cabinet to apportion funding or responsibility (Rubin and Kelly 2008) • Dilemma between political control and management autonomy (Sterck, Scheers, and Bouckaert 2004), lost of precontrol and limited power and infl uence of legislator (Rubin and Kelly 2008), hybrid tool between bureaucracy and policy making (Siné and Lannaud 2007), no easy discretionary budgetary policy for government except automatic stabilizers (Riahi 2007) • ...
... It is a systematic approach and helps improve customer satisfaction. Among the various quality tools and techniques that have been used to achieve quality, total quality management (TQM) and Six Sigma have been proved to be few of the most useful tools (Dooren and Sterck, 2006). With the increasing importance of achieving quality in organisations, Companies such as Motorola, General Electric and Toyota adopted various tools and techniques to implement quality. ...
... This literature has largely put performance information (PI; i.e., goals, targets, indicators) at the centre of scholarly interest (see Moynihan and Pandey, 2010;Van Dooren and van de Walle, 2016). There exists much evidence about how performance information is used by politicians (e.g., Ho, 2006;Liguori et al., 2012;Sterck, 2007) and factors that enhance or inhibit the latter, but also different types of use (e.g., Grossi et al., 2016;Van Dooren et al., 2015). While the mentioned studies have been conducted across different contexts, already early work on performance budgeting has argued that PIU may assist legislators in allocating funds, and thereby rationalize budgetary processes (Joyce, 1993;Moynihan, 2006). ...
... accrual budgeting or performance budgeting), public budgets become less transparent and less comprehensible to the politicians, the democratic legitimacy of the entire budgeting system can be undermined (Sterck, 2007). Thus, it should be an important mission of PSA scholars to keep an eye on how different reforms affect the democratic legitimacy of public budgeting and accounting and ring alarm bells if these are at risk of being undermined (Sterck and Scheers, 2006). ...
... The opposite holds true. Sterk and Bouckaert (2006) acknowledge that PBB initiatives strengthen distributive efficiency and improve operational efficiency. In the same vein, PBB focuses on identifying, implementing and controlling activities to enhance performance through improved efficiency of the public sector. ...
... Ia adalah maklumat yang paling tepat, lengkap dan berfungsi dalam pengurusan kewangan (Mack & Ryan, 2003) dan pembuatan keputusan pihak pengurusan (Mihaela et al., 2012). Kejayaan pelaksanaan perakaunan asas akruan ditentukan antaranya oleh sejauh mana maklumat perakaunan yang dihasilkan daripada perakaunan asas akruan tersebut digunakan dalam pengurusan kewangan (Jainal & Basnan, 2018 Hasil dapatan ini selari dengan dapatan kajian Scheers (2005), di mana maklumat perakaunan akruan digunakan dalam kawalan kewangan dan membentuk pengurusan dalaman yang lebih cekap dan berkesan, meningkatkan tahap kerelevanan Laporan Kewangan. Tujuan umum bagi pembuatan keputusan ekonomi (Micallef, 1994), seperti dalam perancangan belanjawan serta membuat perbandingan prestasi antara organisasi yang lebih baik (Zarandi et al., 2013). ...
