Prof. dr. Sally Widener

Prof. dr. Sally K. Widener is the Trevillian Distinguished Professor Emerita at Clemson University (USA) and Visiting Professor of Management Accounting & Control at Nyenrode Business University.

Before joining Clemson University, Widener held various academic positions at Colorado State University and the Jones Graduate School of Management at Rice University. She also worked as an auditor at Price Waterhouse and in various controllership and internal audit roles at a Fortune 500 company. She holds a BBA (major in accounting) from the University of Houston, a Masters in Accounting from Colorado State University, and a PhD in Business Administration from the University of Colorado at Boulder. Her dissertation was “The Strategic Use of Human Capital and the Design of the Management Control System” under the guidance of Prof. dr. Frank H. Selto.

Her primary research interests are in understanding the design of management control systems and the related behavioral effects experienced by employees.

Relevant publications

• Radtke, R.R., R. F. Speklé, and S. K. Widener. (in press). Flourish or flounder: Do trust-centric management controls encourage knowledge sharing and team performance? Accounting, Organizations and Society.
• Bellora-Bienengraber, L., R. R. Radtke, and S. K. Widener. 2022. Counterproductive work behaviors and work climate: The role of an ethically focused management control system and peers’ self-focused behavior. Accounting, Organizations and Society 96.
• Bedford, D. S., R. F. Speklé, and S. K. Widener, S. K. 2022. Budgeting and employee stress in times of crisis: Evidence from the Covid-19 pandemic. Accounting, Organizations and Society 101.
• Speklé, R. F., F. H. Verbeeten, and S. K. Widener. 2022. Nondyadic control systems and effort direction effectiveness: Evidence from the public sector. Management Accounting Research 54.
• Fullerton, R., F. Kennedy, and S.K. Widener. 2014. Lean Manufacturing and Firm Performance: The Incremental Contribution of Lean Accounting Practices. Journal of Operations Management 32: 414-428. (Awarded the 2018 Shingo Research Prize).
• Widener, S.K. 2007. An Empirical Investigation of the Levers of Control Framework. Accounting, Organizations and Society 32: 757-788.