Although many may think of accounting as something abstract that happens only in spreadsheets, our new study in BMC Public Health shows that accounting can impact our wellbeing. Based on a large survey in a well-known multinational, we find that participative budgeting practices can yield positive wellbeing effects.
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How to stimulate interpersonal trust in organizations? How can performance management contribute to trust? And, can other types of management control also enhance interpersonal trust? These questions are addressed in our recent study amongst healthcare managers, as published in The British Accounting Review (open access). In this blog (also published on Social Science Space and the European Accounting Association’s blog), we highlight our three key findings.
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What are the combined effects of different management tools on individuals in an organization? This week, our study addressing this question was published in the academic journal Management Accounting Research. Continue reading
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 week, one of my research projects related to public sector management was published in the academic journal Public Money & Management.
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.
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.
Berend van der Kolk 