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- Argento, Daniela, et al.
(författare)
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Reforming the Dutch water chain : how radical ambitions turned into a moderate pace of change
- 2009
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Ingår i: Journal of Accouting & Organizational Change. - 1832-5912 .- 1839-5473. ; 5:3, s. 321-343
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this paper is to explain how and why the initially ambitious reform of the Dutch water sector turned into a moderate pace of change. The explanations are based on institutional theory.Design/methodology/approach – This paper is a case study at the organizational field level of the Dutch water sector.Findings – In order to enhance efficiency and transparency, Dutch Central Government initially attempted to enforce top-down radical changes, including the formation of integrated water chain companies. However, after discussions and reactions of the interested parties, the central government authorised a bottom-up approach, giving discretional powers to the individual water organizations. This transition to a bottom-up approach can mainly be explained by the limited pressure exerted by the central government to change and the powerful position of the relevant organizations within the water sector, as well as their ability to establish strong coalitions to avoid mandatory radical changes.Research limitations/implications – The theoretical background is useful in analysing thechange processes in other public sectors.Practical implications – The Dutch way of consensus seeking might be threatened by its own inertia, and in the case of ineffectiveness, it could be replaced by a more top-down and radical reformpackage.Originality/value – Unravelling public sector reform into goals, means and approaches is useful, because although goals can remain the same during the change process, the means and approachesmay be altered. Resistance to radical changes might stimulate convergent change options, such as reinforcement of the existing means of reform and may also decrease the embededdness and impermeability of the institutional fields.
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| 3. |
- Argento, Daniela, et al.
(författare)
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Water sector reform in Italy and in the Netherlands : ambitious change with an uncertain outcome versus consensus-seeking moderate change
- 2010
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Ingår i: International Review of Administrative Sciences. - 0020-8523 .- 1461-7226. ; 76:4, s. 790-809
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Tidskriftsartikel (refereegranskat)abstract
- This article aims at analysing the commonalities and differences in recent water sector reforms in Italy and in the Netherlands. The reforms in both countries are characterized by similar goals of achieving greater transparency and efficiency, and comparable governance ideas regarding the establishment of integrated water companies. However, there appears to be a gap between the reforms as initially intended and the way in which they were realized. Although the reform idea of forming integrated water companies has been maintained in Italy, its realization has been postponed, whereas in the Netherlands this reform idea has been replaced by a bottom-up implementation approach, stimulating cooperation rather than integration projects within the water sector. An assessment of the accomplishment of the reform goals conducted in the Netherlands shows that greater transparency and efficiency have been realized to some extent, whereas in Italy any systematic information on this issue has been unavailable. Our analysis of the reasons for the gaps between the reforms as originally intended and the way in which they have been realized shows some similarities between the two countries in the sense of highly institutionalized practices. There are, however, also substantial differences between these two countries. In Italy, there are no networks of water organizations, which explains the lack of local and regional commitment to the centrally desired changes, resulting in their slow execution. In the Netherlands, these networks are powerful enablers with strong coalitions, which have resisted the compulsory implementation of radical changes.Points for practitionersThe success of a radical water sector reform, which proposes that the current types of organizations be replaced by new types of organizations, is dependent upon the approval of all powerful stakeholders. However, if radical reform is only supported by some of these powerful stakeholders, it is wise to focus mainly on the relevant goals, and have the stakeholders achieve these goals at their own discretion. The reform implementation will benefit from the involvement of stakeholders at the executive level in both the discussions about the reform content and the processes through which this content can be realized.
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| 4. |
- van Helden, Jan Gerrit, et al.
(författare)
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Obstacles to and opportunities for politicians’ use of accounting information : Special Issue of the journal Public Money & Management
- 2015
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Annan publikation (populärvet., debatt m.m.)abstract
- PMM is planning a theme dedicated to the use of accounting information by politicians. Whether, and if so how, politicians use accounting information produced by budgetdocuments, interim reports and annual accounts is a contested issue. Evidence seems toindicate that many politicians do not use the available accounting information at all, or theyuse it only under certain conditions, for example when financial problems require backgroundinformation for making urgent decisions or to respond to criticism from the opposition orin the media. At the end of the day, politics is their business and financial information inwhatever form may need to be framed to suit political and social aims. This also means thatpoliticians may influence accounting information for decision-making and accountabilitypurposes in order to confirm their own political priorities or to put unwelcome policyintentions in a bad light.
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