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Budgetary Reforms in the Non‐profit Sector: A Comparative Analysis of Experiences in Health Care and Higher Education in the Netherlands
Author(s) -
Groot Tom
Publication year - 1999
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/1468-0408.00089
Subject(s) - health sector , public sector , government (linguistics) , health care , public economics , profit (economics) , economics , government budget , business , accounting , public administration , economic growth , public finance , health services , political science , macroeconomics , sociology , economy , population , linguistics , philosophy , microeconomics , demography
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.