Roland Speklé is Professor of Management Accounting & Control at Nyenrode Business Universiteit. 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.
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.   

Selected publications

  • (with Maarten Siglé, Sjoerd Goslinga, Lisette van der Hel and Robbert Veldhuizen) Corporate tax compliance: Is a change towards trust-based tax strategies justified? Journal of International Accounting Auditing & Taxation, 2018, 32: 3-16.
  • (with David Bedford) Construct validity in survey-based management accounting and control research. Journal of Management Accounting Research, 2018, 30(2): 23-58.
  • (with David Bedford) Constructs in survey-based management accounting and control research: an inventory from 1996 to 2015. Journal of Management Accounting Research, 2018, 30(2): 269-322.
  • (with Sally Widener) Challenging issues in survey research: discussion and suggestions. Journal of Management Accounting Research, 2018, 30(2): 3-21.
  • (with Hilco van Elten and Sally Widener) Creativity and control: a paradox. Evidence from the Levers of Control framework. Behavioral Research in Accounting, 2017, 29(2): 73-96. Winner of the 2018 BRIA Best Paper Award.
  • (with Anne-Marie Kruis and Sally Widener) The Levers of Control framework: an exploratory analysis of balance. Management Accounting Research, 2016, 32: 27-44.
  • (with Leen Paape) An empirical examination of risk management effectiveness. In T.J. Andersen (ed.): The Routledge Companion to Strategic Risk Management, 2016, 374-388. Routledge.
  • (with Frank Verbeeten) Management controls, results-oriented culture, and public sector performance: empirical evidence on New Public Management. Organization Studies, 2015, 36: 953-978.
  • (with Anne-Marie Kruis) Management control research: a review of current developments. In D.T. Otley, & K. Soin (eds.): Management Control and Uncertainty, 2014, 30-46. Palgrave Macmillan.
  • (with Frank Verbeeten) The use of performance measurement systems in the public sector: effects on performance. Management Accounting Research, 2014, 25: 131-146. Winner of the David Solomons Prize 2014.
  • (with Eric la Lau, Michel van der Laan and Anne-Marie Kruis) Management control of support services: organizational embeddedness and non-strategic IT. Advances in Management Accounting, 2012, 20: 241-265.
  • with Leen Paape) The adoption and design of Enterprise Risk Management practices: an empirical study. European Accounting Review, 2012, 21: 533-564
  • (with Hilco van Elten and Anne-Marie Kruis) Sourcing of internal auditing: an empirical study. Management Accounting Research, 2007, 18: 102-124.
  • (with Jan Bouwens) Does EVA add value? In R. Scapens, T. Hopper and D. Northcott (eds.): Issues in Management Accounting, 3rd edition, 2007, 245-268. 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.

Secondary positions

Roland Speklé also teaches at the London School of Economics and Political Science. He regularly serves on advisory committees on performance management and benchmarking in the public sector (UWV, Fonds Podiumkunsten, Aedes).