other streams of interventionist re

other streams of interventionist research in that it highlights
the potential of theoretical contributions. Kasanen et
al. (1993, p. 246), for example, indicate that this approach
tries to combine finding a solution to a practically relevant
problem with showing the theoretical connections and the
research contribution of this solution. In a methodological
sense, Kasanen et al. (1993, p. 255) typify the constructivist
approach as explicitly normative (due to its focus on
goal-directed problem solving) and case-method-oriented.
Our study can be positioned in the constructivist
research domain for the following reasons. First, as opposed
to action research, it is aimed at linking goal-directed
problem solving to theoretical insights. Second, it seeks
a solution to an identified problem without trying to test
the effectiveness of alternative solutions, as in the designoriented
approach. Third, it deliberately selects methods
which can lead to the co-production of knowledge by the
professionals and the consultant-researchers, particularly
by organizing ‘design sessions’ as well as presentations for
the users of the information in order to receive feedback on
the solutions proposed.
As explained in Table 1, our research is a longitudinal
case study, which comprises four stages. The start of our
work dates back to December 2007, when one of us was
invited to take part in a discussion with one of the Council
committees of the province of Groningen, namely the committee
in charge of budgetary and accounting affairs. In this
meeting the committee agreed that an improvement of the
budgetary format was required.
During the next stage – in the Spring of 2008 – we were
involved in the design of the new budgetary format, and
the introduction of two pilot programmes based on it. Our
work during this stage evolved around four substages. First,
weconducted desk research on the province of Groningen’s
budget format in use at the time, the contents of this budget,
and the budgets of four other provinces. This search
resulted in preliminary findings on ‘gaps’ between the budget
in use and the ideas of the dual system and NPM, and
possible ways of removing them. Second, we interviewed
10 Council members, two members of the Executive, and
six employees involved in the two programmes which
were selected for trialing the new format. Each of the
interviews took between 30 and 90 min. We asked the
interviewees to give their opinions about our preliminary
ideas and to offer further suggestions for improving the
budgetary format. Afterwards, a report was sent to them
for possible comments and their final confirmation. Third,
we produced a first draft of the new budgetary format,
discussed it with the employees of the departments concerned,
and applied it to the two pilot programmes in
collaboration with the staff members responsible. It took
in total six meetings of 30–60 min each (further denoted
as ‘design sessions’) and several more informal discussions
with civil servants to complete the two pilot programmes.
How our co-production work was informed by the theoretical
notions as developed in Section 2 will be further
explained in Section 4.1. Fourth, we presented the outcomes
of the third substage at meetings with the two
Council committees in charge of the pilot programmes.
Based on the feedback we received during these meetings
and some further informal discussions with civil servants,
we prepared a revised draft of both the budgetary format
and the pilot programmes. These newly developed programmes
were then included in the budgetary document
for 2009. During these various stages we also discussed our
work on four separate occasions with an informal advisory
committee.2
About one year later, in the Spring of 2009, we were
again invited to assist in the change process of the province
of Groningen’s programme budget. The Council committee
in charge of budgetary and accounting affairs had decided
that the new format should be introduced for all the budget
programmes. Our role was to support the financial
employees and other staffmembersin preparing the appropriate
information for the budgetary documents of ten
programmes in total. This stage started with a kick-off
meeting with the employees involved. Subsequently, for
all 10 programmes one to three design sessions were organized,
in which we discussed the employees’ proposals.
Also in this stage our questions were particularly informed
by the NPM logics, as discussed in Section 2 and further
elaborated in Section 4.2. In total 18 design sessions of
30–60 min each were held. In addition, again some informal
discussions were organized. The design sessions and
formal and informal discussions resulted in the final programme
budget for 2010, which was completely based on
the new format.
The final stage of our study comprised an assessment
of the extent to which the various parties involved in the
2010 budget appreciated the new format. The assessment
was particularly aimed at both the