Roland Speklé is Professor of Management Accounting & Control at Nyenrode Business University. Before joining Nyenrode, he held various academic positions at Erasmus University Rotterdam and worked as an auditor and consultant in a large public accounting firm. He holds an MSc and PhD-degree (cum laude) from Erasmus University.
Teaching
• (with Hans ten Rouwelaar) Management Accounting & Control 3, MSc Controlling.
• Accounting for Policy Implementation, Public Governance MBA.
• Management Accounting & Control, Post Master Programme Controlling.
• Accounting for Policy Implementation, Public Governance MBA.
• Management Accounting & Control, Post Master Programme Controlling.
Research interests
Speklé’s primary research interests are in the field of the economics of organizational control. Working from a comparative contracting perspective, his research focuses on understanding differences in management control practices within and between firms.
Speklé’s primary research interests are in the field of the economics of organizational control. Working from a comparative contracting perspective, his research focuses on understanding differences in management control practices within and between firms.
Selected publications
• (with Hilco van Elten and Anne-Marie Kruis) Sourcing of internal auditing: an empirical perspective. Management Accounting Research, forthcoming. doi:10.1016/j.mar.2006.10.001
• (with Jan Bouwens) Does EVA add value? Forthcoming in R. Scapens, T. Hopper and D. Northcott (eds.) Issues in Management Accounting, 3rd edition, Pearson
• (with Michel van den Bogaard) Reinventing the hierarchy: strategy and control in the Shell Chemicals carve-out. Management Accounting Research, 2003, 14: 79-93.
• Explaining management control structure variety: a transaction cost economics perspective. Accounting, Organizations and Society, 2001, 26: 419-441.
• (with Hilco van Elten and Anne-Marie Kruis) Sourcing of internal auditing: an empirical perspective. Management Accounting Research, forthcoming. doi:10.1016/j.mar.2006.10.001
• (with Jan Bouwens) Does EVA add value? Forthcoming in R. Scapens, T. Hopper and D. Northcott (eds.) Issues in Management Accounting, 3rd edition, Pearson
• (with Michel van den Bogaard) Reinventing the hierarchy: strategy and control in the Shell Chemicals carve-out. Management Accounting Research, 2003, 14: 79-93.
• Explaining management control structure variety: a transaction cost economics perspective. Accounting, Organizations and Society, 2001, 26: 419-441.
Publications of Prof. Dr. Roland Speklé
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