Network


Latest external collaboration on country level. Dive into details by clicking on the dots.

Hotspot


Dive into the research topics where Sandra Tillema is active.

Publication


Featured researches published by Sandra Tillema.


Journal of Accounting & Organizational Change | 2007

Public sector performance measurement in developing countries: a literature review and research agenda

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

Public sector benchmarking and performance improvement: what is the link and can it be improved?

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

Controlling Lean Manufacturing in Multidivisional Organisations : Highlighting Local Interests and Contraints

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

Towards an integrated contingency framework for MAS sophistication: Case studies on the scope of accounting instruments in Dutch power and gas companies

Sandra Tillema


Financial Accountability and Management | 2005

In Search of a Benchmarking Theory for the Public Sector

G. Jan van Helden; Sandra Tillema


Critical Perspectives on Accounting | 2010

Performance Auditing: Improving the Quality of Political and Democratic Processes?

Sandra Tillema; ter Henk Bogt


Public Administration and Development | 2010

Understanding the changing role of public sector performance measurement in less developed countries

Sandra Tillema; Ni Putu S. H. Mimba; G. Jan van Helden


Public Administration and Development | 2013

THE DESIGN AND USE OF PERFORMANCE INFORMATION IN INDONESIAN LOCAL GOVERNMENTS UNDER DIVERGING STAKEHOLDER PRESSURES

Ni Putu S. H. Mimba; G. Jan van Helden; Sandra Tillema


Management Accounting Research | 2015

Co-Existing Concepts of Management Control: The Containment of Tensions Due to the Implementation of Lean Production

Sandra Tillema; Martijn van der Steen


Public Performance & Management Review | 2007

Public sector organizations' use of benchmarking information for performance improvement: Theoretical analysis and explorative case studies in Dutch water boards

Sandra Tillema

Collaboration


Dive into the Sandra Tillema's collaboration.

Top Co-Authors

Avatar
Top Co-Authors

Avatar

Erik Jansen

University of Groningen

View shared research outputs
Top Co-Authors

Avatar
Top Co-Authors

Avatar
Top Co-Authors

Avatar
Top Co-Authors

Avatar
Top Co-Authors

Avatar
Top Co-Authors

Avatar

G.T. Budding

VU University Amsterdam

View shared research outputs
Top Co-Authors

Avatar
Top Co-Authors

Avatar
Researchain Logo
Decentralizing Knowledge