Roland F. Spekle

Nyenrode Business University

Straatweg 25

P.O. Box 130

Breukelen, 3620 AC

Netherlands

  • Nyenrode Business University

SCHOLARLY PAPERS

15

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9,288

SSRN CITATIONS
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SSRN RANKINGS

Top 17,193

in Total Papers Citations

72

CROSSREF CITATIONS

3

Scholarly Papers (15)

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1.

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 1,834 (16,168)
Citation 6

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

2.

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

Downloads 1,641 (19,200)

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 - School of Economics
Downloads 1,641 (18,874)
Citation 14

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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 - School of Economics

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

3.

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, Erasmus School of Health Policy & Management and Clemson University
Downloads 1,183 (31,250)
Citation 4

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

4.

Towards a Transaction Cost Theory of Management Control

Number of pages: 25 Posted: 20 Feb 2003
Roland F. Spekle
Nyenrode Business University
Downloads 810 (53,157)

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management control theory, transaction cost economics

5.

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 - School of Economics
Downloads 688 (65,997)
Citation 2

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New Public Management, Management Control, Performance Measurement Systems

6.

Budgeting and Employee Stress in Times of Crisis: Evidence from the COVID-19 Pandemic

Number of pages: 32 Posted: 25 Dec 2020
David S. Bedford, Roland F. Spekle and Sally K. Widener
University of Technology Sydney (UTS), Nyenrode Business University and Clemson University
Downloads 676 (67,506)
Citation 3

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Role stress, Emotional exhaustion, Budgeting, Crisis, Enabling budgets, Trust in superior

7.

Construct Validity in Survey‐Based Management Accounting and Control Research

AAA 2018 Management Accounting Section (MAS) Meeting
Number of pages: 51 Posted: 02 Aug 2017 Last Revised: 22 Nov 2017
David S. Bedford and Roland F. Spekle
University of Technology Sydney (UTS) and Nyenrode Business University
Downloads 672 (68,017)
Citation 19

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Survey Method, Management Accounting, Management Control, Construct Measurement, Construct Validity

8.

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 508 (96,477)
Citation 28

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

9.

Configurations of Control: A Transaction Cost Approach

Number of pages: 29 Posted: 06 Nov 2003
Roland F. Spekle
Nyenrode Business University
Downloads 484 (102,321)

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management control theory, transaction cost economics, configuration theory

10.

Nondyadic Control Systems and Effort Direction Effectiveness: Evidence from the Public Sector

Management Accounting Research, Forthcoming
Number of pages: 45 Posted: 17 Aug 2018 Last Revised: 19 Oct 2021
Roland F. Spekle, Frank Verbeeten and Sally K. Widener
Nyenrode Business University, Utrecht University - School of Economics and Clemson University
Downloads 234 (224,250)

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Performance Measurement, Management Control, Contractibility, Systems of Control, Linear Systems, Public Sector

11.

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

Number of pages: 19 Posted: 18 Feb 2003
Michel A. van den Bogaard and Roland F. Spekle
Twister BV and Nyenrode Business University
Downloads 181 (283,760)

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management control, transaction cost economics, case research

12.

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

Number of pages: 23 Posted: 17 Jul 2014
Frans Schaepkens and Roland F. Spekle
Nyenrode Business University and Nyenrode Business University
Downloads 168 (302,622)

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Governance, Hospitals, CEO Compensation, Performance

13.

Management Control of Support Services: The Case of IT Sourcing

Number of pages: 22 Posted: 11 Jul 2009
Eric La Lau, Michel A. van der Laan, Anne-Marie Kruis and Roland F. Spekle
affiliation not provided to SSRN, affiliation not provided to SSRN, Nyenrode University and Nyenrode Business University
Downloads 109 (424,066)

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

14.

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 100 (450,834)

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

15.

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, Erasmus School of Health Policy & Management and Nyenrode University

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