This week, our study of the use of performance measurement in hospitals was published in Health Care Management Review – and the best part: it’s open access!
In an effort to not become an “ivory tower academic“, I accepted the invitation from Follow The Money (a Dutch platform for investigative journalism) to start writing some brief articles. In these articles, I focus on issues related to management, accounting, behavior and ethics, and try to communicate research findings from the fields of management, accounting and business ethics to a wider audience.
(This article was also published via IE Insights)
All organizations want motivated employees, but how can management practices contribute to employee motivation? A recent study points to the importance of organizational values and training opportunities to facilitate intrinsic motivation of employees, and the role of performance measurement to enhance extrinsic motivation. Furthermore, the findings suggest that if organizations focus on motivating their employees, performance will follow.
Last month, we hosted at IE Business School the very first edition of the #ieBBA Business Challenge in Madrid and Segovia: a competition between top universities and business schools from all over the world to solve a complex real-life business case. This year’s theme was “Responsible Innovation”, and as one of the organizers and case writers I’m happy to briefly reflect on this first edition.
Yesterday, 15 January, the findings from our study on management and motivation in the public sector featured on the Dutch national news radio BNR.
Together with Paula van Veen-Dirks and Henk ter Bogt, I published this week a paper in the European Accounting Review. In the paper we study the relation between management control, intrinsic and extrinsic motivation, and performance. We use survey data from 105 departments from Dutch municipalities to test our hypotheses.
(This article was also published on IE Business School’s corporate relations page IE Insights.)
Can performance measurement systems negatively impact performance? A recent study (“Performance measurement, cognitive dissonance and coping strategies: exploring individual responses to NPM-inspired output control”) suggests this, finding that employee behavior can change when performance is being measured. When subjected to such scrutiny, professionals sometimes rather focus on easily measurable tasks, while avoiding activities that are not measured or do that do not yield results in the short term. And that may harm the (long-term) performance of professionals and organizations.
[An edited and shortened version of this article was published in The Guardian.]
Although topics in business education such as accounting and finance may seem merely technical, they often bear major ethical implications. Business education should therefore aim to make students aware of the moral side of business decisions.
Last week, I published a paper in Accounting Education about the presence (and absence) of ethical considerations in management accounting textbooks..
Drawing on the work of Alisdair MacIntyre, I argue that management accounting (MA) instruments such as performance measurement are not morally neutral, but instead bear moral implications. Therefore, I contend that MA students should be trained to take these moral implications into consideration alongside MA’s technical aspects. A content analysis is carried out to examine the integration of ethical considerations in top-ranked MA textbooks.