Can Participative Budgeting Impact Employee Wellbeing?

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.

Continue reading

Can trust be enhanced through performance management?

Continue reading

How change begets change

Organizations are frequently confronted with environmental shifts and change. In our recent publication (Toldbod and Van der Kolk, forthcoming in the European Accounting Review), we examine how environmental shifts can trigger cascades of management control changes, how this creates incoherence, and how managers can use the incoherence to stimulate organizational dialogue.

Continue reading

Control combinations, organizational values and tensions

tekton-SVpCSOCcCwA-unsplash
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