Pieter Duisenberg’s scientific contributions

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Publications (1)

New development: How MPs in the Dutch parliament strengthened their budgetary and accounting powers
  • Article

September 2016

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78 Reads

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9 Citations

Public Money & Management

Pieter Duisenberg

After experiencing a lack of political interest for financial and performance information in the Dutch House of Representatives, the author, a member of parliament, introduced a systematic approach for parliamentarians to review the country?s national budget and accounts. Drawing on corporate experience, the approach is a parliamentary version of a corporate audit committee working with a standardized review questionnaire. It gained wide support and is now used by several parliamentary committees. Nevertheless, the author raises various questions to the public accounting and control research community to improve the method and ensure its long-term use by politicians.

Citations (1)

... In the same vein, [75] acknowledged that the format of budget based on outputs enhances usage by politicians as opposed to the format of budget based on statistically insignificant input. Similarly, [10,26,76] acknowledged the importance of the budget officers, agents, or brokers possessing accounting skills for supporting the ability to interpret accounting information through detailed analysis, clarifications on budget issues and expertise in other matters of concern to MPs. Again, in a translator's role, the suppliers must ensure accounting information possesses quality, relevance, and appropriateness to influence the ability to interpret accounting information indirectly, hence improving the extent of usage of accounting information [26]. ...

Reference:

Factors Associated with the Extent of Usage of Accounting Information by the Public Accounts Committee in Tanzania Public Corporations
New development: How MPs in the Dutch parliament strengthened their budgetary and accounting powers
  • Citing Article

  • September 2016

Public Money & Management

Pieter Duisenberg