Budgetary Reforms in the Non‐profit Sector: A Comparative Analysis of Experiences in Health Care and Higher Education in the Netherlands

This study reports on budgetary reforms in the Dutch health care and higher education sector in the last twenty years. Comparisons between the two sectors reveal that not all reforms adhere to the principles of New Public Management. New budget systems in both sectors are mixed systems, with university budgets developing from input to more output based systems and hospital budgeting systems from output to more input oriented systems. More output-based budget systems appear to stimulate production, contradicting government's policy of cost reduction. The most effective reform measures turn out to be those who are best aligned with opinions and attitudes of medical and academic professionals.

[1]  Gerard J. van den Berg,et al.  Punitive sanctions and the transition rate from welfare to work , 1998 .

[2]  Peter Nijkamp,et al.  Sustainable mobility and globalisation: new research and policy challenges , 1998 .

[3]  Albert Breton,et al.  The logic of bureaucratic conduct , 1983 .

[4]  A. Hopwood,et al.  An accounting system and managerial behaviour , 1973 .

[5]  William F. Massy,et al.  Planning Models for Colleges and Universities , 1982 .

[6]  J. L. Gall,et al.  Management of Intensive Care , 1990, Developments in Critical Care Medicine and Anesthesiology.

[7]  J. Robin,et al.  An empirical equilibrium job search model with continuously distributed heterogeneity of workers' opportunity costs of employment and firms productivities, and search on the job , 1998 .

[8]  Mainports and gateways in Europe: a comparative contrast analysis of Dutch and Finnish cases , 1998 .

[9]  Parallels between food and information , 1998 .

[10]  John W. Meyer,et al.  Institutionalized Organizations: Formal Structure as Myth and Ceremony , 1977, American Journal of Sociology.

[11]  Robert Newton Anthony,et al.  Management Control in Nonprofit Organizations , 1975 .

[12]  R. D. Irwin,et al.  Managerial Control in Nonprofit Organizations , 1976 .

[13]  S. Parker.  Work and the Nature of man , 1969 .

[14]  D. Otley.  BUDGET USE AND MANAGERIAL PERFORMANCE , 1978 .

[15]  Gerard J. van den Berg,et al.  Estimating the Marginal Willingness to Pay for Commuting , 2000 .

[16]  Robert Newton Anthony,et al.  The management control function , 1988 .

[17]  Robert Bocock,et al.  The Scientist's Role in Society: A Comparative Study , 1973 .

[18]  P. Loirat,et al.  Management of intensive care : guidelines for better use of resources , 1990 .

[19]  L. Groot.  Incentives for cost-effective behavior: a Dutch experience. , 1987, Health policy.

[20]  Maarten Gelderman,et al.  Usage of performance measurement and evaluation systems: the impact of evaluator characteristics , 1998 .

[21]  J. Theeuwes,et al.  Retirement, financial incentives and health , 1999 .

[22]  Paul J. Feldstein,et al.  Health Care Economics , 2017 .