Sandra Tillema
University of Groningen
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Publication
Featured researches published by Sandra Tillema.
Journal of Accounting & Organizational Change | 2007
Ni Putu S. H. Mimba; van Gerrit Helden; Sandra Tillema
Purpose – This paper aims to explore the influence of specific characteristics of the public sector in developing countries (i.e. a low‐institutional capacity, a limited involvement of stakeholders, and high levels of corruption and informality), and of reforms of this sector, on public sector performance measurement (PSPM).Design/methodology/approach – Based on a review of prior literature, the paper develops understanding of the demand for and supply of performance information in developing countries, and of changes in this area.Findings – The paper argues that public sector organisations in developing countries are likely to face an unbalanced position, i.e. disequilibrium between the demand for and supply of performance information. More precisely, the public sector reforms – which are partly stimulated by a growing involvement of some stakeholders – lead to an increasing demand for performance information but, because of the low‐institutional capacity and the high level of corruption, this increasing...
Public Money & Management | 2010
Sandra Tillema
Benchmarking is often used in the public sector as a way of driving up performance. This article explains why benchmarking does not necessarily lead to better performance and why it can generate unwanted consequences. The article recommends ways of improving the link between benchmarking and performance. These involve the design of the benchmarking scheme, the presentation of benchmarking scores, the stakeholders to which these scores will be disclosed, and the actions that will be undertaken as a follow-up.
International Journal of Operations & Production Management | 2018
Martijn van der Steen; Sandra Tillema
Purpose The purpose of this paper is to address the impact of a multidivisional structure on the implementation of lean manufacturing. It investigates how the controls employed by the corporate level impact the local implementation of lean manufacturing. Design/methodology/approach The paper reports on case studies in three subsidiaries in different multidivisional organisations. Findings The paper finds that lean manufacturing can be severely constrained by the accounting-based controls which are commonly in place in a multidivisional structure. Depending on the degree of centralisation, subsidiaries may be restricted to implementing lean tools in a fragmented way, rather than acting according to a coherent set of principles. Practical implications Companies may have to accept that being part of a multidivisional organisation can imply that their lean implementation is more gradual and piecemeal than they prefer. The paper proposes several ways to mitigate the constraints that may arise from incompatibilities between accounting-based controls and lean controls. Originality/value This study contributes to the literature about external constraints on production innovations, such as lean manufacturing. It highlights how the organisational context creates local conditions that may be detrimental to the implementation of lean manufacturing.
Management Accounting Research | 2005
Sandra Tillema
Financial Accountability and Management | 2005
G. Jan van Helden; Sandra Tillema
Critical Perspectives on Accounting | 2010
Sandra Tillema; ter Henk Bogt
Public Administration and Development | 2010
Sandra Tillema; Ni Putu S. H. Mimba; G. Jan van Helden
Public Administration and Development | 2013
Ni Putu S. H. Mimba; G. Jan van Helden; Sandra Tillema
Management Accounting Research | 2015
Sandra Tillema; Martijn van der Steen
Public Performance & Management Review | 2007
Sandra Tillema