ABSTRACT

Since the 1990s, debates on accountability and evaluation in central government have taken place against the background of results-oriented budgeting. In the Netherlands, like many other Organisation for Economic Co-operation and Development (OECD) Member Countries, public expenditure is budgeted and accounted for according to central government policy objectives. In addition to financial regularity, accountability has incorporated organizational efficiency and policy effectiveness. Policy evaluation research plays a crucial role in this, as do monitoring systems and performance indicators.