Henk J. ter Bogt

University of Groningen - Faculty of Economics and Business - Dept. of Accounting

P.O. Box 800

9700 AV Groningen

Netherlands

  • University of Groningen - Faculty of Economics and Business - Dept. of Accounting

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    • Tel: +31 50 363 7191
SCHOLARLY PAPERS

20

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3

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44

Scholarly Papers (20)

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1.

Performance Measurement in Universities: A Comparative Study of Two A&F Groups in the Netherlands and the UK

Number of pages: 43 Posted: 11 Jul 2009
Henk J. ter Bogt and Robert William Scapens
University of Groningen - Faculty of Economics and Business - Dept. of Accounting and Alliance Manchester Business School
Downloads 867 (39,406)
Citation 8

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performance measurement, universities, new public management, journal rankings, institutional theory, institutional logics

2.

Institutions, Rationality and Agency in Management Accounting: Rethinking and Extending the Burns and Scapens Framework

Number of pages: 34 Posted: 12 Jul 2014
Henk J. ter Bogt and Robert William Scapens
University of Groningen - Faculty of Economics and Business - Dept. of Accounting and Alliance Manchester Business School
Downloads 551 (71,247)
Citation 4

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3.

Institutions, Situated Rationality and Agency in Management Accounting: Extending the Burns and Scapens Framework

Number of pages: 36 Posted: 09 May 2018
Henk J. ter Bogt and Robert William Scapens
University of Groningen - Faculty of Economics and Business - Dept. of Accounting and Alliance Manchester Business School
Downloads 169 (245,151)

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Institutions, Logics, Situated rationality, Agency, Management accounting change

4.

Individualisation, Accounting and Management in the Public Sector - Accountability, Efficiency and the ‘Makeable’ Employee

Number of pages: 27 Posted: 08 Apr 2016
Henk J. ter Bogt
University of Groningen - Faculty of Economics and Business - Dept. of Accounting
Downloads 90 (387,921)

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New Public Management, individualisation, employees, behaviour, efficiency

5.

Politicians in Search of Performance Information? - Survey Research on Dutch Aldermen's Use of Performance Information

Number of pages: 32 Posted: 22 Jul 2004
Henk J. ter Bogt
University of Groningen - Faculty of Economics and Business - Dept. of Accounting
Downloads 14 (753,780)
Citation 1

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6.

Recent and Future Management Changes in Local Government: Continuing Focus on Rationality and Efficiency?

Financial Accountability & Management, Vol. 24, Issue 1, pp. 31-57, February 2008
Number of pages: 27 Posted: 13 Jan 2008
Henk J. ter Bogt
University of Groningen - Faculty of Economics and Business - Dept. of Accounting
Downloads 7 (821,731)

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7.

Management Accounting Change and New Public Management in Local Government: A Reassessment of Ambitions and Results an Institutionalist Approach to Accounting Change in the Dutch Public Sector

Financial Accountability & Management, Vol. 24, Issue 3, pp. 209-241, August 2008
Number of pages: 33 Posted: 04 Aug 2008
Henk J. ter Bogt
University of Groningen - Faculty of Economics and Business - Dept. of Accounting
Downloads 5 (842,725)
Citation 2

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8.

Challenging the NPM Ideas About Performance Management: Selectivity and Differentiation in Outcome‐Oriented Performance Budgeting

Financial Accountability & Management, Vol. 31, Issue 3, pp. 287-315, 2015
Number of pages: 29 Posted: 06 Jul 2015
Henk J. ter Bogt, G. Jan van Helden and Berend van der Kolk
University of Groningen - Faculty of Economics and Business - Dept. of Accounting, University of Groningen - Faculty of Economics and Business and IE Business School, department of Accounting and Management Control
Downloads 1 (893,458)

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NPM, performance budgeting, performance management, programme differentiation, the Netherlands

9.

Performance and Other Accounting Information in the Public Sector: A Prominent Role in the Politicians’ Control Tasks?

Posted: 08 Mar 2020
Henk J. ter Bogt
University of Groningen - Faculty of Economics and Business - Dept. of Accounting

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accounting, performance information, politicians, control, local government, field research

10.

The Impact of Management Control on Employee Motivation and Performance in the Public Sector

Posted: 16 Nov 2018
Berend van der Kolk, Paula van Veen-Dirks and Henk J. ter Bogt
IE Business School, department of Accounting and Management Control, University of Groningen - Faculty of Economics and Business and University of Groningen - Faculty of Economics and Business - Dept. of Accounting

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management control, motivation, object-of-control, control, package, self-determination theory

11.

NPM's 'Ideals' About the Accountability and Control of Outsourced Activities: Tough, But Realizable, or a Utopian Dream?

European Policy Analysis, Vol. 4, No. 1, 2018
Posted: 20 Aug 2018 Last Revised: 13 Feb 2020
Henk J. ter Bogt
University of Groningen - Faculty of Economics and Business - Dept. of Accounting

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outsourcing, accountability, trust, control, New Public Management

12.

Does an Agency‐Type of Audit Model Fit a Stewardship Context? Evidence from Performance Auditing in Dutch Municipalities

Financial Accountability & Management, Vol. 32, Issue 2, pp. 135-156, 2016
Number of pages: 22 Posted: 11 Apr 2016
Sandra Tillema and Henk J. ter Bogt
University of Groningen - Faculty of Economics and Business and University of Groningen - Faculty of Economics and Business - Dept. of Accounting
Downloads 0 (910,098)

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performance auditing, local government, independence, agency theory, stewardship theory

13.

Does an Agency-Type of Audit Model Fit a Stewardship Context? Evidence from Performance Auditing in Dutch Municipalities

Forthcoming in Financial Accountability & Management
Posted: 28 Jun 2014
Sandra Tillema and Henk J. ter Bogt
University of Groningen - Faculty of Economics and Business and University of Groningen - Faculty of Economics and Business - Dept. of Accounting

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performance auditing, local government, independence, agency theory, stewardship theory

14.

Performance Management in Universities: Effects of the Transition to More Quantitative Measurement

European Accounting Review, Forthcoming
Posted: 14 Feb 2012
Henk J. ter Bogt and Robert William Scapens
University of Groningen - Faculty of Economics and Business - Dept. of Accounting and Alliance Manchester Business School

Abstract:

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Performance measurement, performance management, PMS, universities, Netherlands, UK

15.

Knowledge Creation for Practice in Public Sector Management Accounting by Consultants and Academics; Preliminary Findings and Directions for Future Research

Management Accounting Research, Vol. 21, No. 2, 2010
Posted: 12 May 2011
Henk J. ter Bogt, Tom Groot, Jan van Helden and Harrie Aardema
University of Groningen - Faculty of Economics and Business - Dept. of Accounting, VU University Amsterdam - Amsterdam Research Center in Accounting, affiliation not provided to SSRN and Open University, Heerlen, the Netherlands

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academics, consultants, public sector management accounting

16.

The Role of Consultant-Researchers in the Design and Implementation Process of a Pro-Gramme Budget in a Local Government Organization

Management Accounting Research, Vol. 22, 2011
Posted: 02 Nov 2010
Henk J. ter Bogt and Jan van Helden
University of Groningen - Faculty of Economics and Business - Dept. of Accounting and affiliation not provided to SSRN

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Consultant-researchers, Management accounting change, Local government, Institutional theory

17.

Performance Auditing: Improving the Quality of Political and Democratic Processes?

Critical Perspectives on Accounting, Vol. 21, No. 8, 2010
Posted: 02 Nov 2010
Henk J. ter Bogt and Sandra Tillema
University of Groningen - Faculty of Economics and Business - Dept. of Accounting and University of Groningen - Faculty of Economics and Business

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performance auditing, public sector, local government, politics, democracy, accountability, independence, responsiveness

18.

Performance Evaluation Styles in Governmental Organizations: How Do Professional Managers' Facilitate Politicians' Work?

Posted: 11 Nov 2003
Henk J. ter Bogt
University of Groningen - Faculty of Economics and Business - Dept. of Accounting

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performance evaluation style, evaluation criteria, local government, politicians, survey research

19.

Politicians and Output-Oriented Performance Evaluation in Municipalities

Posted: 14 Feb 2002
Henk J. ter Bogt
University of Groningen - Faculty of Economics and Business - Dept. of Accounting

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Performance evaluation; Evaluation style; Output control; Politician; Municipality; New Public Management

20.

Accounting Change in Dutch Government: Exploring the Gap between Expectations and Realisations

Posted: 27 Jun 2000
Henk J. ter Bogt and G. Jan van Helden
University of Groningen - Faculty of Economics and Business - Dept. of Accounting and University of Groningen - Faculty of Economics and Business

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