Prof. dr. Roland Speklé

Prof. dr. Roland Speklé is Professor of Management Accounting & Control at Nyenrode Business University. He is part of Nyenrode's Faculty Research Center for Accounting, Auditing & Control. 

Before joining Nyenrode, Speklé 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 Rotterdam.
 
His primary research interests are in the field of the economics of organizational control, the design of effective management control structures, and performance measurement systems.   

Speklé also teaches at the London School of Economics and Political Science. He serves on an ad hoc basis on advisory committees on performance management and benchmarking in the public sector (e.g., Netherlands Tax and Customs Administration, Performing Arts Fund NL, Aedes).

Most relevant publications

• Bedford, D.S., Speklé, R.F., & Widener, S.K. (2022). Budgeting and employee stress in times of crisis: Evidence from the Covid-19 pandemic. Accounting, Organizations & Society, 101, 101346.
• Speklé, R.F., Verbeeten, F.H., & Widener, S.K. (2022). Nondyadic control systems and effort direction effectiveness: Evidence from the public sector. Management Accounting Research, 54, 100769.
• Speklé, R.F., & Widener, S.K. (2020). Insights on the use of surveys to study management control systems. Accounting, Organizations and Society, 86, 101184.
• Bedford, D.S., & Speklé, R.F. (2018). Construct validity in survey-based management accounting and control research. Journal of Management Accounting Research, 30(2): 23-58.
• Speklé, R.F., & Widener, S.K. (2018). Challenging issues in survey research: discussion and suggestions. Journal of Management Accounting Research, 30(2): 3-21.
• Verbeeten, F.H.M., & Speklé, R.F. (2015). Management controls, results-oriented culture, and public sector performance: empirical evidence on New Public Management. Organization Studies, 36: 953-978.
• Speklé, R.F., & Verbeeten, F.H.M. (2014). The use of performance measurement systems in the public sector: effects on performance. Management Accounting Research, 25: 131-146. Winner of the David Solomons Prize 2014.