Purpose – The aim of this study is to investigate whether performance management practices affect performance in public sector organizations. Design/methodology/approach – Theoretically, the research project is based on economic as well as behavioral theories. The study distinguishes amongst...

Purpose – This paper aims to investigate ways in which inertia obstructs the adoption of new management accounting rules. Drawing on the view of management accounting as organisational rules and routines, it aims to suggest various ways in which inertia can become more pronounced when new...

Purpose – The primary research question of this study is to what extent auditors comply with auditing standards once they encounter fraud and whether compliance is associated with particular fraud characteristics (i.e. material versus immaterial fraud, management versus employee fraud,...

This paper analyses the development of wind power in The Netherlands and Denmark in the period 1973-2000 with the cyclic innovation model (CIM). CIM regards innovation as a cyclic process in which different actors constantly develop and exchange knowledge through four different types of cycles:...

Van der Groep R. 'Breaking out' and 'breaking in': changing firm strategies in the Dutch audiovisual industry, Regional Studies. In this article, it is argued that privatization and deregulation processes in the Dutch broadcasting system in 1989 affected the entrepreneurial strategies of...

Purpose – This paper aims to present an empirical study of the effect of high performance work practices on commitment and citizenship behaviour in the health care sector. The theory suggests that individual employees are willing “to go the extra mile” when they are given the opportunity...

Purpose – The central theme of this article is early retirement intentions and burnout among older workers. The paper aims to investigate whether there is a relationship between the burnout dimensions exhaustion, cynicism and competence and retirement intentions. Design/methodology/approach...

This article evaluates a new mode of high speed ground transportation, the magnetic levitation rail system (Maglev). The outcomes of this evaluation provide policy information on the interregional redistribution of employment and population and the national welfare improvement of two Dutch...

Globalization and an increasing importance of knowledge in the production process cause many developed countries to move from a more ‘managed’ to a more ‘entrepreneurial’ economy in recent decades. In the former type of economy, large and incumbent firms play a dominant role, exploiting...

Purpose – In self-directed retirement plans, farmers are responsible for selecting the types of risky investments toward which the funds in their retirement plan are allocated. Furthermore, farmers do not necessarily purchase sufficient annuities with their savings upon retirement. There is...