... systematically tracked renewal rates and trends of performance indicators over time, particularly during the period when new practices aimed at enhancing the quality of performance indicators were introduced. It compares various organisational complexities, including budget size, types of output deliveries...

.... The purpose of this paper is to provide more insight into how non-performance indicators are integrated in budget documents, thereby bridging the gap between the literature in both fields. Furthermore, the influence of potential drivers of differences in the incorporation of non-financial performance...