Prior studies on buyer-supplier negotiations show that refined accounting information can enhance negotiation processes and outcomes. We extend these studies by considering the influence of uncertainty, which is commonly present during negotiations. Uncertainty increases friction between...

This paper examines how firms design performance measurement systems (PMSs) to support the pursuit of mixed strategies. In particular, we examine the implications of firms' joint strategic emphasis on both low cost and differentiation for their use of performance measurement and incentive...

Municipalities may have various motives for decisions on the mode of their task execution. Empirical studies – based on both public choice and transaction costs theory - have not yet provided a fully comprehensive explanation for municipal contracting out decisions. Therefore, we held...

Municipalities may have various motives for decisions on the mode of their task execution. Empirical studies – based on both public choice and transaction costs theory - have not yet provided a fully comprehensive explanation for municipal contracting out decisions. Therefore, we held...

This paper analyses the implementation of the ‘dual system' in Dutch municipalities. This instrument was part of a package of New Public Management-reforms, which implementation was stimulated by Dutch central government from the 1980s onwards. The ‘dual system' called for more...

The current stage of New Public Management and possible ways for future development are reviewed, based on a literature search and on the results of an interactive session with over hundred public sector managers in The Netherlands. We focused on three main themes: (1) rearranging organizational...

The purpose of this exploratory study is to examine the relationship between auditors’ skeptical characteristics and skeptical judgments and decisions. Despite the importance of auditor skepticism, as recognized by auditing standards, regulators, and practice, there is a lack of consensus and...

In order to improve the organizational performance of governmental entities, there has been a tendency in many countries to introduce management reforms that are believed to prevail in private companies. The term 'NPM' (New Public Management) was coined to label these reforms. NPM stresses -...

Municipalities may have various motives for decisions on the mode of their task execution. Empirical studies – based on both public choice and transaction costs theory - have not yet provided a fully comprehensive explanation for municipal contracting out decisions. Therefore, we held...