ORCID Profile
0000-0003-2011-4585
Current Organisation
Vrije Universiteit Amsterdam
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Publisher: Ovid Technologies (Wolters Kluwer Health)
Date: 29-07-2019
Publisher: Wiley
Date: 03-07-2015
DOI: 10.1111/FAAM.12058
Publisher: Informa UK Limited
Date: 11-04-2019
Publisher: Informa UK Limited
Date: 22-01-2020
Publisher: Emerald
Date: 29-04-2021
DOI: 10.1108/AAAJ-06-2020-4657
Abstract: 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. The authors carried out a field study of MC changes in PSFs in Italy, the first country in Europe that was severely impacted by COVID-19. Interviews with PSF employees form the primary data source. Pattern matching was used to identify similarities and differences and investigate how employees respond to the MC changes. As a response to the shift to remote working, managers at PSFs made various MC-related changes. For instance, they increased the number of online meetings and made use of technologies to monitor employees from a distance. Employees reacted to this by engaging in “voluntary visibilizing practices”, i.e. by trying to make sure they got noted by their superiors, for instance by doing overtime. In addition, collected evidence suggests increased stress levels among employees, changes to employee autonomy, changed perceptions of hierarchies and a weakened sense of relatedness with others in the organization. This is one of the first studies to examine the impact of the sudden shift to remote working on MC. In addition, this paper contributes by exploring employee responses to the MC-related changes. The findings add to the growing literature on MC and motivation, and the notion of voluntary visibilizing practices is mobilized to warn against over-commitment and self-exploitation.
Publisher: Wiley
Date: 08-10-2022
DOI: 10.1111/FAAM.12345
Abstract: This paper maps 20 years of survey research on performance measurement (PM) practices in public sector organizations. Cumulative findings from the discipline of accounting enhance the understanding of public sector PM and its antecedents and effects. Four maps are presented that visualize the relationships among key variables from prior research in four empirical settings: government, health, education, and other domains. Furthermore, this review distinguishes between in idual‐level and organization‐level effects of PM, and includes reflections on the appreciation of PM by public sector employees. The findings highlight that PM use and attributes such as fairness, subjectivity, and clarity significantly impact the outcomes yielded by PM systems. This paper contributes by synthesizing prior research on public sector PM and by identifying research gaps, areas of debate, and avenues for future research. In addition, findings from this review have the potential to add nuance to the sometimes‐polarized debate on the acclaimed “benefits” and “costs” of PM in the public sector.
Publisher: Informa UK Limited
Date: 13-12-2018
Publisher: Emerald
Date: 15-06-2021
Abstract: The purpose of this paper is to examine how experience and gender relate to the auditors’ moral awareness. Hypotheses are informed by a neurocognitive approach to ethical decision-making and tested using survey data from 191 auditors of a Big Four audit firm in The Netherlands. The main findings indicate that more experienced auditors (i.e. those with more years of work experience, a higher rank and a higher age) show higher levels of moral awareness. This positive relationship is stronger for morally questionable situations related to accounting and auditing, compared to general business moral dilemmas. In addition, the results support the expectation that on average, female auditors have higher moral awareness than their male counterparts. To the knowledge of the authors, this is the first study that considers a neurocognitive approach to inform hypotheses about the antecedents of auditors’ moral awareness. The findings suggest that the involvement of experienced auditors in ethical decision-making processes may be beneficial given their enhanced ability to identify ethically disputable situations as such. Furthermore, increasing the number of women in senior positions may positively affect ethical decision-making in audit firms. Finally, this paper presents directions for future research.
Publisher: Elsevier BV
Date: 09-2020
Publisher: Springer Science and Business Media LLC
Date: 13-03-2018
Publisher: Informa UK Limited
Date: 10-06-2016
Publisher: Informa UK Limited
Date: 22-09-2020
Publisher: Amsterdam University Press
Date: 30-06-2020
DOI: 10.5117/MAB.94.52237
Abstract: Het geheel is soms meer en soms minder dan de som der delen. Om de effecten van management control (MC)-elementen zoals organisatiewaarden, prestatiemetingssystemen en budgetten te begrijpen, dienen ze in samenhang bestudeerd te worden. In dit artikel bespreken de auteurs hoe verschillende MC-elementen elkaars effectiviteit kunnen beïnvloeden. Ook wordt stilgestaan bij de vraag wat het betekent dat relaties tussen MC-elementen tweeledig en dynamisch kunnen zijn. Verder wordt ingegaan op de spanning die tussen MC-elementen kan ontstaan als ze gezamenlijk worden gebruikt. Daarnaast wordt aan de hand van een casestudie getoond hoe managers met dergelijke spanningen tussen MC-elementen kunnen omgaan.
Publisher: Springer Science and Business Media LLC
Date: 23-10-2016
Publisher: Emerald
Date: 21-05-2021
Abstract: This study aims to investigate whether the absorptive capacity, learning intent of the recipient, the attractiveness of the knowledge source and the relationship quality between the recipient and the source in high-technology sectors in emerging markets influences the nature of the intra-organizational knowledge being transferred. A total of 180 completed survey responses from all cellular network providers operating in Pakistan were analyzed. This study uses multiple regression analysis to empirically tests the above relationships using data from the cellular network sector in Pakistan. The findings highlight how the highly educated workforce and the motivation to learn has an impact on the effective cross-border sharing of knowledge, both technological and marketing knowledge. This study is one of the few to test the factors that influence the effective and efficient transfer of knowledge from developed to emerging markets.
Publisher: Emerald
Date: 17-08-2015
Publisher: Informa UK Limited
Date: 07-11-2018
Location: United Kingdom of Great Britain and Northern Ireland
No related grants have been discovered for Berend van der Kolk.