Catharsis: een vergeten functie van financiële verantwoording

Catharsis in accountability Performance Budgeting has been introduced to gain greater managerial control over the outcomes and efficiency of policies and their budgets. Strikingly, a growing body of literature has explained that politicians hardly use performance information or only to emotionally judge government performance. We, however, propose understanding the emotional use of performance information as catharsis. Catharsis is the ritual of emotional and moral judging to understand and initiate improvement. Catharsis has been named as an important function of accountability, but has not been researched in the field of Public Administration. We discuss the concept of catharsis in relation to accountability and show that, by using evidence from its role in Dutch parliament, the use of ‘cathartic emotions’ are omnipresent in financial debates, especially when parliamentary enquiries and annual budgets are debated. Based on these findings catharsis should be understood as a much more serious function of accountability by both academics and public officials.