Prof. dr. Paula Dirks

Professor

Paula Dirks is a full Professor of Management Accounting at the Faculty of Economics and Business of the University of Groningen. She currently fulfills the role of research director of the Accounting Research Programme at this university. She is also a certified controller (RC). She is a member of the Curatorium of the Executive Master of Finance and Control (EMFC).Her research interests revolve around performance measurement and management control systems. Her research focuses on management control and strategy execution, financial and non-financial performance measures, the role of financial professionals such as management accountants, and interorganizational relationships and management control. She collaborates with practitioners in order to collects unique data that can provide important academic and managerial insights into how performance measurement and management control systems shape individual and organizational outcomes. Her research has appeared in leading academic journals including Accounting, Organizations and Society, Contemporary Accounting Research, Journal of Management Accounting Research, Supply Chain Management, Management Accounting Research, and Long Range Planning. She also serves as guest editor for a special issue at Management Accounting Research, as editor of the Journal of Management Control, and as editorial board member for Accounting, Auditing and Accountability Journal as well as for the Journal of Management Accounting Research.

While many organisations have coexisting goals, this is particularly true for auditing firms as they focus on professional as well as commercial objectives. Many studies find that auditing firms’ management control systems play a key role in the context of managing these professional and commercial objectives. While previous research increases our understanding of the relationship between the management control system and auditor behaviour, it typically only incorporates results-based controls (also referred to as output, diagnostic or cybernetic controls) such as the evaluation of financial performance. This stands in contrast to a large body of research which highlights that the management control system in auditing firms focuses relatively strongly on value-based controls (also referred to as socio-ideological or cultural controls) such as common beliefs and informal communication as well as on controls based on mentoring and training.  
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