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Constraining and facilitating management control in times of austerity : case studies in four municipal departments

Kolk, Berend van der; Bogt, Henk J. ter; Veen-Dirks, … - In: Accounting, auditing & accountability journal 28 (2015) 6, pp. 934-965

Persistent link: https://www.econbiz.de/10011407876

Constraining and facilitating management control in times of austerity : Case studies in four municipal departments

van der Kolk, Berend; ter Bogt, Henk J.; van … - In: Accounting, Auditing & Accountability Journal 28 (2015) 6, pp. 934-965

Purpose – The purpose of this paper is to examine how management control (MC) within governmental departments is used in times of austerity, and how insights from agency and stewardship theory can enhance the understanding of this issue. Design/methodology/approach – The authors distinguish...

Persistent link: https://www.econbiz.de/10014642088

Challenging the NPM ideas about performance management : selectivity and differentiation in outcome-oriented performance budgeting

Bogt, Henk J. ter; Helden, G. Jan van; Kolk, Berend van der - In: Financial accountability & management : in governments, … 31 (2015) 3, pp. 287-315

Persistent link: https://www.econbiz.de/10011416954

Performance measurement, cognitive dissonance and coping strategies : exploring individual responses to NPM-inspired output control

Kolk, Berend van der; Kaufmann, Wesley - In: Journal of management control : Zeitschrift für … 29 (2018) 2, pp. 93-113

Persistent link: https://www.econbiz.de/10011897931