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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
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The impact of management control on employee motivation and performance in the public sector
Kolk, Berend van der; Veen-Dirks, Paula M. G. van; … - In: The European accounting review 28 (2019) 5, pp. 901-928
Persistent link: https://www.econbiz.de/10012195378
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How combinations of control elements create tensions and how these can be managed : an embedded case study
Kolk, Berend van der; Veen-Dirks, Paula M. G. van; … - In: Management accounting research 48 (2020), pp. 1-15
Persistent link: https://www.econbiz.de/10012303580
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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
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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
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Management control packages in public sector organizations
Kolk, Berend van der - 2016
Persistent link: https://www.econbiz.de/10011646933
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Numbers speak for themselves, or do they? : on performance measurement and its implications
Kolk, Berend van der - In: Business & society 61 (2022) 4, pp. 813-817
Persistent link: https://www.econbiz.de/10013175765
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Performance measurement in the public sector : mapping 20 years of survey research
Kolk, Berend van der - In: Financial accountability and management 38 (2022) 4, pp. 703-729
Persistent link: https://www.econbiz.de/10013464794
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Remote working, management control changes and employee responses during the COVID-19 crisis
Delfino, Gianluca F; Kolk, Berend van der - In: Accounting, Auditing & Accountability Journal 34 (2021) 6, pp. 1376-1387
Purpose: The authors examine the impact of the sudden shift to remote working, triggered by the coronavirus disease 2019 (COVID-19) crisis, on management control (MC) practices in professional service firms (PSFs). In addition, employee responses to these changes are explored....
Persistent link: https://www.econbiz.de/10012539047
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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