Control combinations, organizational values and tensions

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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

Writing for Follow The Money

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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.

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Employee motivation as a driver of performance

(This article was also published via IE Insights)

berend van der kolk

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.

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Study on motivation and management published

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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.

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New publication in Accounting Education

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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.

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De verborgen effecten van bezuinigingen

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De financiële crisis heeft ertoe geleid dat verschillende overheden, zowel lokaal als centraal, fors hebben moeten bezuinigen. De centrale overheid snoeide in haar taken en decentraliseerde een deel hiervan naar gemeenten, die niet zelden zelf al in financieel zwaar weer zaten. De gemeenten op hun beurt moesten vervolgens meer taken uitvoeren met – relatief – minder geld. Hoewel ik erken dat dergelijke bezuinigingen soms nodig waren en op korte termijn misschien ook financiële positie verbeterden, geven de bevindingen uit mijn proefschrift aanleiding om goed te kijken naar de meer indirecte effecten van dergelijke bezuinigingen op de werkvloer. Continue reading