Abstract
The Dutch water boards have recently completed a performance measurement and evaluation project for waste-water treatment. This project was intended to strengthen the boards’ accountability to their stakeholders and to identify starting points for performance improvement. The Balanced Scorecard was used as a framework to develop a broad set of performance indicators. This article describes the benchmarking project and how the Dutch water boards intend to use the results to improve performance. Finally, the Dutch project is compared with the UK’s Best Value project.
Additional information
Notes on contributors
Remco J. Admiraal
Remco J. Admiraal was Financial Adviser at the Dutch Association of Water Boards and is currently working in the municipality of Dantumadeel, the Netherlands.
G. Jan van Helden
G. Jan van Helden is Professor of Management Accounting in the Faculty of Economics, University of Groningen, the Netherlands.