From Unambiguity to Widescreen: Broadening the Evaluation Criteria of Effectiveness, Efficiency and Compliance in the Public Sector
A Dutch Municipal Case Study
Abstract
Evaluation of government organisations in terms of effectiveness, efficiency and compliance is increasingly being mandated in European countries. However, the actual evaluation of government organisations based on these three criteria can be particularly complex in practice. In this contribution, using a municipal case study as an example, the evaluation criteria of effectiveness, efficiency and compliance are situated within political, economic and legal rationalities, respectively. This approach yields a broader and more nuanced understanding of the extent to which a public sector organisation operates effectively, efficiently, or in accordance with the law. On the other hand, positioning the criteria within these three rationalities implies that it is not straightforward to construct a predetermined normative framework, and that in most cases no unequivocal assessment can be reached. The rationalities do not contradict one another: each employs a distinct criterium, and together they complement each other and provide a more comprehensive basis for evaluation.
Keywords:
References
Algemene Rekenkamer (2023). Handleiding doelmatigheids- en doeltreffendheidsonderzoek. Den Haag: Sdu.
Anderson, R. (2006). Tussen schakelen en switchen. Gildeprint.
Ansell, C., Sørensen, E. & Torfing, J. (2017). Improving Policy Implementation through Collaborative Policymaking. Policy & Politics, 45(3), 467–486. Online: https://doi.org/10.1332/030557317x14972799760260
Anthony, R. & Young, D. (2004). Management Control in Non-Profit Organisations. McGraw-Hill.
Arensman, B. & van Wessel, M. (2018). Negotiating Effectiveness in Transnational Advocacy Evaluation. Evaluation, 24(1), 51–68. Online: https://doi.org/10.1177/1356389017733210
Askim, J. & Christensen, T. (2025). Crisis Decision-making Inside the Core Executive: Rationality, Bureaucratic Politics, Standard Procedures and the Covid-19 Lockdown. Public Policy and Administration, 40(1), 151–169. Online: https://doi.org/10.1177/09520767221129676
BADO (2020). Notitie Rechtmatigheidsverantwoording. Commissie Bedrijfsvoering Auditing Decentrale Overheden (BADO).
Barkhuysen, T., van den Brink, J. E., Drahmann, A., den Ouden, W. & Tjepkema, M. K. G. (2022). Bestuursrecht in het Awb-tijdperk. Wolters Kluwer.
Benz, A. (2005). Public Administrative Science in Germany: Problems and Prospects of a Composite Discipline. Public Administration, 83(3), 659–668. Online: https://doi.org/10.1111/j.0033-3298.2005.00468.x
Blay, S. & Piotrowicz, R. (2001). The Awfulness of Lawfulness: Some Reflections on the Tension between International and Domestic Law. Australian Year Book of International Law, 21(1), 1–19. Online: https://doi.org/10.1163/26660229-021-01-900000002
Bokhorst, A. & de Goede, P. (2014). De effectiviteit van (horizontaal) toezicht. Weekblad voor Fiscaal Recht, (254).
Borgdorff, A. (1992). Bestuurlijk-juridische aspecten van publiek-private samenwerking. Gemeentestem, (6954), 1–12.
Bovaird, T. & Löffler, E. (2003). Evaluating the Quality of Public Governance: Indicators, Models and Methodologies. International Review of Administrative Sciences, 69(3), 313–328. Online: https://doi.org/10.1177/0020852303693002
Bovens, M. (2007). Analysing and Assessing Accountability: A Conceptual Framework. European Law Journal, 13(4), 447–468. Online: https://doi.org/10.1111/j.1468-0386.2007.00378.x
Brown, P. R. (2021). Public Value Measurement vs. Public Value Creating Imagination – the Constraining Influence of Old and New Public Management Paradigms. International Journal of Public Administration, 44(10), 808–817. Online: https://doi.org/10.1080/01900692.2021.1903498
Bröring, H. & de Graaf, K. (Eds.). (2016). Bestuursrecht 1. Systeem, bevoegdheid, bevoegdheidsuitoefening, handhaving. Boom Uitgevers.
Bulgarelli, A. & Gori, E. (2004). Information Systems for the Evaluation of the Effectiveness and Efficiency of Vocational Training Programmes. Evaluation, 10(2), 217–235. Online: https://doi.org/10.1177/1356389004046293
Colon, D. W. & Swagerman, D. M. (2015). Enhanced Relationship Preparedness in a Dutch Multinational Context: A Tax Control Framework. Journal of Accounting and Taxation, 7(1), 13–18. Online: https://doi.org/10.5897/JAT2014.0129
Conn, P. H., Meltz, D. B. & Press, C. (1973). The Concept of Political Rationality. Polity, 6(2), 223–239. Online: https://doi.org/10.2307/3234008
Coșpănaru, I. M. (2019). Phased Overview of a New Compliance System’s Development for Good Administration in Romanian Public Institutions. Academic Journal of Law and Governance, (7), 77–106.
Dasgupta, P. (1990). Positive Freedom, Markets, and the Welfare State. In D. Helm (Ed.), The Economic Borders of the State (pp. 110–126). Oxford University Press. https://doi.org/10.1093/oso/9780198286066.003.0006
Dunleavy, P. (1991). Democracy, Bureaucracy, and Public Choice. Economic Approaches in Political Science. Prentice-Hall. Online: https://doi.org/10.4324/9781315835228
Egeberg, M. & Trondal, J. (2018). An Organizational Approach to Public Governance: Understanding and Design. In An Organizational Approach to Public Governance. Understanding and Design (pp. 1–29). Oxford University Press. Online: https://doi.org/10.1093/oso/9780198825074.003.0001
Farrell, M. J. (1957). The Measurement of Productive Efficiency. Journal of the Royal Statistical Society. Series A (General), 120(3), 253–290. Online: https://doi.org/10.2307/2343100
Fimreite, A. L. & Lægreid, P. (2009). Reorganizing the Welfare State Administration. Public Management Review, 11(3), 281–297. Online: https://doi.org/10.1080/14719030902798198
Hanberger, A. (2001). What Is the Policy Problem? Methodological Challenges in Policy Evaluation. Evaluation, 7(1), 45–62. Online: https://doi.org/10.1177/13563890122209513
Hartwig, R. (1978). Rationality and the Problems of Administrative Theory. Public Administration, 56(2), 159–179. Online: https://doi.org/10.1111/j.1467-9299.1978.tb00317.x
Haselbekke, A., Klaassen, H., Ros, A. & in ’t Veld, R. (1990). Prestaties tellen: Kengetallen als instrument vooreen bedrijfsmatig(er) bestuur en beheer van decentrale overheden. VNG Uitgeverij.
Hoge Raad (1978). BNB 1978/135, ECLI:NL:HR:1978:AM4447, 12 April 1978.
Hong, S. (2019). A Behavioral Model of Public Organizations: Bounded Rationality, Performance Feedback, and Negativity Bias. Journal of Public Administration Research and Theory, 29(1), 1–17. Online: https://doi.org/10.1093/jopart/muy048
Hood, C. (1991). A Public Management for All Seasons? Public Administration, 69(1), 3–19. Online: https://doi.org/10.1111/j.1467-9299.1991.tb00779.x
Hoogerwerf, A. (1995). Politiek als evenwichtskunst. Dilemma’s rond overheid en markt. Samsom H. D. Tjeenk Willink.
Hovik, S. & Hanssen, G. S. (2015). The Impact of Network Management and Complexity on Multi-Level Coordination. Public Administration, 93(2), 506–523. Online: https://doi.org/10.1111/padm.12135
Howlett, M. (2015). Policy Analytical Capacity: The Supply and Demand for Policy Analysis in Government. Policy and Society, 34(3–4), 173–182. Online: https://doi.org/10.1016/j.polsoc.2015.09.002
Howlett, M. & Ramesh, M. (2016). Achilles’ Heels of Governance: Critical Capacity Deficits and Their Role in Governance Failures. Regulation & Governance, 10(4), 301–313. Online: https://doi.org/10.1111/rego.12091
Huisman, P. & van Ommeren, F. (2015). De bijzondere positie van de overheid in het Nederlandse privaatrecht. Preadviezen Vereniging voor de Vergelijkende Studie van het Recht, 2015(1), 1–44. Online: https://doi.org/10.5553/pvvr/266671262015009001002
In ’t Veld, R. & Kruiter, A. (2012). Botsende rationaliteiten, samenwerking en checks and balances. KWINK Groep.
Janssens, F. J. G. & de Wolf, I. F. (2009). Analyzing the Assumptions of a Policy Program: An Ex-ante Evaluation of “Educational Governance” in the Netherlands. American Journal of Evaluation, 30(3), 411–425. Online: https://doi.org/10.1177/1098214009341016
Jones, B. D. (2002). Bounded Rationality and Public Policy: Herbert A. Simon and the Decisional Foundation of Collective Choice. Policy Sciences, 35(3), 269–284. Online: https://doi.org/10.1023/A:1021341309418
Jones, B. D. (2017). Behavioral Rationality as a Foundation for Public Policy Studies. Cognitive Systems Research, 43, 63–75. Online: https://doi.org/10.1016/j.cogsys.2017.01.003
Jørgensen, T. B. & Bozeman, B. (2007). Public Values: An Inventory. Administration & Society, 39(3), 354–381. Online: https://doi.org/10.1177/0095399707300703
Jurgens, G. T. J. M. (2011). Onaanvaardbare doorkruising of misbruik van bevoegdheid? Overheid en Aansprakelijkheid, (2), 84–93.
Klaassen, H., Anderson, R. & Maks, H. (2010). Doelmatigheid: Puzzel voor het openbaar bestuur. In D. Verlet & C. Devos (Eds.), Efficiëntie en effectiviteit van de publieke sector in de weegschaal (pp. 27–57). Studiedienst van de Vlaamse Regering.
Kuruvilla, S. & Dorstewitz, P. (2010). There Is No “Point” in Decision-Making: A Model of Transactive Rationality for Public Policy and Administration. Policy Sciences, 43(3), 263–287. Online: https://doi.org/10.1007/s11077-009-9098-y
Langer, J. (2022). Bureaucracy and the Imaginal Realm: Max Weber, Rationality and the Substantive Basis of Public Administration. Perspectives on Public Management and Governance, 5(2), 122–134. Online: https://doi.org/10.1093/ppmgov/gvab033
Lee, J. H. (2019). Understanding the Crisis of Bureaucracy: A Search for the Equilibrium Between Rationality and Efficiency. Korean Public Administration Review, 53(1), 1–28. Online: https://doi.org/10.18333/KPAR.53.1.1
Lemire, S., Peck, L. R. & Porowski, A. (2020). The Growth of the Evaluation Tree in the Policy Analysis Forest: Recent Developments in Evaluation. Policy Studies Journal, 48(S1), S47–S70. Online: https://doi.org/10.1111/psj.12387
Long, N. E. (1954). Public Policy and Administration: The Goals of Rationality and Responsibility. Public Administration Review, 14(1), 22–31. Online: https://doi.org/10.2307/972965
Manea, G. (2022). Non-Compliance with the Principles of Real Estate Advertising: Violation of Public Administration Principles. Academic Journal of Law and Governance, 9(2), 85–104.
Matland, R. E. (1995). Synthesizing the Implementation Literature: The Ambiguity-Conflict Model of Policy Implementation. Journal of Public Administration Research and Theory, 5(2), 145–174. Online: https://doi.org/10.1093/oxfordjournals.jpart.a037242
Meier, K. J., Compton, M., Polga-Hecimovich, J., Song, M. & Wimpy, C. (2019). Bureaucracy and the Failure of Politics: Challenges to Democratic Governance. Administration & Society, 51(10), 1576–1605. Online: https://doi.org/10.1177/0095399719874759
Merchant, K. A. & Otley, D. T. (2006). A Review of the Literature on Control and Accountability. In C. S. Chapman, A. G. Hopwood & M. D. Shields (Eds.), Handbooks of Management Accounting Research Vol. 2 (pp. 785–802). Elsevier. Online: https://doi.org/10.1016/S1751-3243(06)02013-X
Meussen, G. (2002). De wetgever moet afzien van vage en open normen in de fiscale wetgeving. Weekblad voor Fiscaal Recht, (603).
Michelon, C. (2018). Lawfulness and the Perception of Legal Salience. Jurisprudence, 9(1), 47–57. Online: https://doi.org/10.1080/20403313.2017.1352321
Ministry of Finance (2025) Rijksbegrotingsvoorschriften 2025. Ministerie van Financiën. Online: https://rbv.rijksfinancien.nl/sites/default/files/pdf/Rijksbegrotingsvoorschriften%202025%20%285%29%20%283%29.pdf
Moore, M. H. (1995). Creating Public Value. Strategic Management in Government. Harvard University Press.
Moore, M. H. (2014). Public Value Accounting: Establishing the Philosophical Basis. Public Administration Review, 74(4), 465–477. Online: https://doi.org/10.1111/puar.12198
Mukherjee, I., Coban, M. K. & Bali, A. S. (2021). Policy Capacities and Effective Policy Design: A Review. Policy Sciences, 54(2), 241–269. Online: https://doi.org/10.1007/s11077-021-09420-8
Nabatchi, T. (2009). Radical Individualism, Instrumental Rationality, and Public Administration. Public Performance & Management Review, 32(4), 585–591. Online: https://doi.org/10.2753/pmr1530-9576320408
O’Toole, L. J. (1997). Treating Networks Seriously: Practical and Research-Based Agendas in Public Administration. Public Administration Review, 57(1), 45–52. Online: https://doi.org/10.2307/976691
Otley, D. (1999). Performance Management: A Framework for Management Control Systems Research. Management Accounting Research, 10(4), 363–382. Online: https://doi.org/10.1006/mare.1999.0115
Overkleeft-Verburg, G. (1998). Zelfsturing en zelfregulering, over de verhouding van bestuurskunde en (bestuurs)recht. In W. van de Donk & P. Frissen (Eds.), Over bestuur, recht en informatisering: Opstellen aangeboden aan prof. mr. dr. I. Snellen (pp. 253–270). Lelystad.
Perlman, B. J., Reddick, C. & Demir, T. (2023). A Compliance–Integrity Framework for Ethics Management: An Empirical Analysis of Local Government Practice. Public Administration Review, 83(4), 823–837. Online: https://doi.org/10.1111/puar.13610
Peters, B. G., Capano, G., Howlett, M., Mukherjee, I., Chou, M.-H. & Ravinet, P. (2018). Designing for Policy Effectiveness. Defining and Understanding a Concept. Cambridge University Press. Online: https://doi.org/10.1017/9781108555081
Pierre, J. (2000). Debating Governance. Authority, Steering, and Democracy. Oxford University Press. Online: https://doi.org/10.1093/oso/9780198295143.001.0001
Polak, J. E. M., Sanders, T. N., Roozendaal, B. J. P. G. & Reneman, A. M. (2019). De toekomst van de formele rechtskracht. Boom Juridisch. Online: https://verenigingbestuursrecht.nl/wp-content/uploads/2020/04/162.pdf
Pollitt, C. & Bouckaert, G. (1999). Public Management Reform. Oxford University Press. Online: https://doi.org/10.1093/oso/9780198295969.001.0001
Rajan, M. V. & Reichelstein, S. (2006). Subjective Performance Indicators and Discretionary Bonus Pools. Journal of Accounting Research, 44(3), 585–618. Online: https://doi.org/10.1111/j.1475-679x.2006.00212.x
Rethemeyer, R. K. & Hatmaker, D. M. (2007). Network Management Reconsidered: An Inquiry into Management of Network Structures in Public Sector Service Provision. Journal of Public Administration Research and Theory, 18(4), 617–646. Online: https://doi.org/10.1093/jopart/mum027
Rhodes, R. A. W. (1997). Understanding Governance. Policy Networks, Governance and Accountability. Open University Press.
Rogers, T. J. (2018). Justice as Lawfulness. Journal of the American Philosophical Association, 4(2), 262–278. Online: https://doi.org/10.1017/apa.2018.22
Rothgang, M. & Lageman, B. (2021). The Unused Potential of Process Tracing as Evaluation Approach: The Case of Cluster Policy Evaluation. Evaluation, 27(4), 527–543. Online: https://doi.org/10.1177/13563890211041676
Rutgers, M. R. & van der Meer, H. (2010). The Origins and Restriction of Efficiency in Public Administration: Regaining Efficiency as the Core Value of Public Administration. Administration & Society, 42(7), 755–779. Online: https://doi.org/10.1177/0095399710378990
Scheltema, M. (2009). Doorwerking van het publiekrecht in het privaatrecht in drievoud. Vermogensrechtelijke Analyses, 2, 12–57.
Schlössels, R. J. N. (2021). De beginselen van behoorlijk bestuur bij ‘privaat bestuur’. Algemene normen, gevarieerde rechterlijke toetsing en organisatorische breuklijnen. In R. J. N. Schlössels & C. Jansen (Eds.), De polsstok van de beginselen van behoorlijk bestuur. Export en reflexwerking? (pp. 11–45). Wolf Legal Publishers. Online: http://www.recht-in-dialoog.eu/wp-content/uploads/2021/10/gepubliceerdeinhoud-bundel-II-1.pdf
Schotman, E. (2017). Ethiek en recht in kort bestek. Boom Juridisch.
Schreurs, P. (2002). Symposium: Rationality and Public Administration: Introduction. Administrative Theory & Praxis, 24(2), 279–286. Online: https://doi.org/10.1080/10841806.2002.11029363
Schroten, K. (2000). De overheidsstichting op het niveau van de centrale overheid. Doctoral Dissertation, Radboud Universiteit Nijmegen. Deventer.
Snellen, I. (2002). Conciliation of Rationalities: The Essence of Public Administration. Administrative Theory & Praxis, 24(2), 323–346. Online: https://doi.org/10.1080/10841806.2002.11029357
Stern, E. (2009). Evaluation Policy in the European Union and Its Institutions. New Directions for Evaluation, (123), 67–85. Online: https://doi.org/10.1002/ev.306
Stevens, L. (2007). Durf te vertrouwen op open normen. Weekblad voor Fiscaal Recht, (1090).
Stoker, G. (2006). Public Value Management. The American Review of Public Administration, 36(1), 41–57. Online: https://doi.org/10.1177/0275074005282583
Teisman, G. (1992). Complexe Besluitvorming. Vuga.
Ter Bogt, H. J. (2003). Performance Evaluation Styles in Governmental Organizations: How Do Professional Managers Facilitate Politicians’ Work? Management Accounting Research, 14(4), 311–332. Online: https://doi.org/10.1016/j.mar.2003.09.003
Ter Bogt, H. J. & van Helden, G. J. (1994). Kwaliteit van prestatiemeting bij gemeentelijke overheden. Bestuurskunde, (1), 2–13.
Ter Bogt, H. J. & van Helden, G. J. (2005). A Reflection on Accounting Reforms in Dutch Government. In J. Guthrie, C. Humphrey, L. R. Jones & O. Olson (Eds.), International Public Financial Management Reform: Progress, Contradictions, and Challenges (pp. 247–282). Online: https://doi.org/10.1108/978-1-60752-771-820251011
Van Der Meer, F.-B. & Edelenbos, J. (2006). Evaluation in Multi-Actor Policy Processes: Accountability, Learning and Co-operation. Evaluation, 12(2), 201–218. Online: https://doi.org/10.1177/1356389006066972
Van der Knaap, P., Pattyn, V. & Hanemaayer, D. (2023). Beleidsevaluatie in theorie en praktijk. Boom Bestuurskunde.
Van Erp, J. & Mascini, P. (2011). Waarom zijn sommige vormen van rechtshandhaving effectiever dan andere? In M. Hertogh & H. Weyers (Eds.), Het Recht van Onderop. Inzichten uit de Rechtssociologie (pp. 109–126). Ars Aequi.
Van Ommeren, F. (1988). Schakelingen tussen Algemene wet bestuursrecht en Nieuw BW. Ars Aequi, 37(9), 549–555. Online: https://hdl.handle.net/1871.1/50aed485-dfbe-4067-8ac5-3712f76e3a24
Van Ommeren, F. (2012). Een andere visie op de verhouding tussen publiek- en privaatrecht. Van de ‘gemenerechtsleer’ naar de ‘gemeenschappelijke rechtsleer’. Ars Aequi, 61(7–8), 562–572.
Van Twist, M. & Verheul, W. J. (2010). Onvoorziene opbrengsten. Beleid en Maatschappij, 37(4), 285–298. Online: https://doi.org/10.5553/benm/2010037004002
Virtanen, P. & Jalonen, H. (2024). Public Value Creation Mechanisms in the Context of Public Service Logic: An Integrated Conceptual Framework. Public Management Review, 26(8), 2331–2354. Online: https://doi.org/10.1080/14719037.2023.2268111
Vrangbæk, K. (2009). Public Sector Values in Denmark: A Survey Analysis. International Journal of Public Administration, 32(6), 508–535. Online: https://doi.org/10.1080/01900690902861704
West, W. F. (1983). Institutionalizing Rationality in Regulatory Administration. Public Administration Review, 43(4), 326–334. Online: https://doi.org/10.2307/975835
West, W. F. (1988). The Growth of Internal Conflict in Administrative Regulation. Public Administration Review, 48(4), 758–762. Online: https://doi.org/10.2307/975601
Westerman, P. (2006). Een nieuwe stijl van reguleren. Recht der Werkelijkheid, 26(3), 33–51.
Widener, S. K. (2007). An Empirical Analysis of the Levers of Control Framework. Accounting, Organizations and Society, 32(7–8), 757–788. Online: https://doi.org/10.1016/j.aos.2007.01.001
White, R. D. (1999). More Than an Analytical Tool: Examining the Ideological Role of Efficiency. Public Productivity & Management Review, 23(1), 8–23. Online: https://doi.org/10.2307/3380789
Workman, S. (2015). The Dynamics of Bureaucracy in the U.S. Government. Cambridge University Press. Online: https://doi.org/10.1017/CBO9781107447752