Roland F. Spekle

Nyenrode Business University

Straatweg 25

P.O. Box 130

Breukelen, 3620 AC

Netherlands

SCHOLARLY PAPERS

12

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7

Scholarly Papers (12)

The Use of Performance Measurement Systems in the Public Sector: Effects on Performance

AAA 2009 Management Accounting Section (MAS) Meeting Paper
Number of pages: 42 Posted: 17 Jul 2008 Last Revised: 20 Apr 2009
Roland F. Spekle and Frank Verbeeten
Nyenrode Business University and Utrecht University - Utrecht University School of Economics
Downloads 1,327 (10,605)
Citation 1

Abstract:

performance measurement, public sector, New Public Management

The Use of Performance Measurement Systems in the Public Sector: Effects on Performance

Management Accounting Research, Forthcoming
Posted: 25 Jun 2013 Last Revised: 17 Jul 2014
Roland F. Spekle and Frank Verbeeten
Nyenrode Business University and Utrecht University - Utrecht University School of Economics

Abstract:

Performance measurement systems, Performance contracting, Public sector, New Public Management, Contractibility

2.

The Adoption and Design of Enterprise Risk Management Practices: An Empirical Study

European Accounting Review, Forthcoming
Number of pages: 34 Posted: 14 Aug 2010 Last Revised: 25 Jan 2012
Leen Paape and Roland F. Spekle
Nyenrode Business University and Nyenrode Business University
Downloads 1,185 (9,344)
Citation 2

Abstract:

Enterprise Risk Management (ERM), ERM implementation, ERM effectiveness

3.

Towards a Transaction Cost Theory of Management Control

ERIM Report Series Reference No. ERS-2002-06-F&A
Number of pages: 25 Posted: 20 Feb 2003
Roland F. Spekle
Nyenrode Business University
Downloads 684 (28,161)

Abstract:

management control theory, transaction cost economics

4.

Creativity and Control: A Paradox. Evidence from the Levers of Control Framework

AAA 2015 Management Accounting Section (MAS) Meeting
Number of pages: 48 Posted: 16 Aug 2014 Last Revised: 13 Nov 2014
Roland F. Spekle, Hilco J. van Elten and Sally K. Widener
Nyenrode Business University, University of Groningen and Clemson University
Downloads 610 (34,134)
Citation 1

Abstract:

management control, system of controls, creativity, empowerment, levers of control

5.

Configurations of Control: A Transaction Cost Approach

ERIM Report Series Reference No. ERS-2003-071-F&A
Number of pages: 29 Posted: 06 Nov 2003
Roland F. Spekle
Nyenrode Business University
Downloads 389 (55,062)
Citation 3

Abstract:

management control theory, transaction cost economics, configuration theory

6.

Management Control Systems, Results-Oriented Culture, and Performance: Empirical Evidence on New Public Management

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 37 Posted: 12 Aug 2011 Last Revised: 23 Jun 2013
Roland F. Spekle and Frank Verbeeten
Nyenrode Business University and Utrecht University - Utrecht University School of Economics
Downloads 364 (45,324)

Abstract:

New Public Management, Management Control, Performance Measurement Systems

7.

Balancing Control Structures: An Empirical Analysis of the Levers of Control Framework

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 50 Posted: 19 Aug 2013 Last Revised: 28 Nov 2013
Anne-Marie Kruis, Roland F. Spekle and Sally K. Widener
Nyenrode University, Nyenrode Business University and Clemson University
Downloads 197 (73,343)

Abstract:

Levers of Control Framework, Balance, Management Control, Cluster Analysis, Configuration Theory

8.

Reinventing the Hierarchy, the Case of the Shell Chemicals Carve-Out

ERIM Report Series Reference No. ERS-2002-52-F&A
Number of pages: 19 Posted: 18 Feb 2003
Michel A. van den Bogaard and Roland F. Spekle
Twister BV and Nyenrode Business University
Downloads 153 (152,464)

Abstract:

management control, transaction cost economics, case research

9.

Governing the League: Credible Threats, Intervention Rights, and Social Ties in Football Competition Licensing

NRG Working Paper No. 08-05
Number of pages: 25 Posted: 14 May 2008 Last Revised: 28 Jan 2012
Roland F. Spekle and Teije Smittenaar
Nyenrode Business University and Nyenrode Business University
Downloads 73 (252,334)

Abstract:

Licensing, Governance structure effectiveness, Credible threats, Transaction Cost Economics

10.

Management Control of Support Services: The Case of IT Sourcing

Number of pages: 22 Posted: 11 Jul 2009
affiliation not provided to SSRN, affiliation not provided to SSRN, Nyenrode University and Nyenrode Business University
Downloads 70 (258,060)

Abstract:

support services, sourcing decisions, information technology, transaction cost economics

11.

Governance in Not-for-Profit Hospitals: Effects on CEO Compensation and Performance

Number of pages: 23 Posted: 17 Jul 2014
Frans F.J.M. Schaepkens and Roland F. Spekle
Nyenrode Business University and Nyenrode Business University
Downloads 53 (243,075)

Abstract:

Governance, Hospitals, CEO Compensation, Performance

12.

Sourcing of Internal Auditing: An Empirical Study

Management Accounting Research, Vol. 18, No, 1, pp. 102-124, 2007
Posted: 11 Oct 2006 Last Revised: 25 Jan 2012
Roland F. Spekle, Hilco J. van Elten and Anne-Marie Kruis
Nyenrode Business University, University of Groningen and Nyenrode University

Abstract:

Internal auditing, Sourcing, Make-or-buy decisions, Transaction Cost Economics