Kotter's change model in Dutch municipalities: implementation of the accountability report
| dc.contributor.advisor | Meyst de, Karen | |
| dc.contributor.author | Janssen, Danique | |
| dc.date.issued | 2024-07-09 | |
| dc.description.abstract | Segments of financial reporting for Dutch municipalities are changing in 2024. Previously, an accountant would report on both the faithful representation and legitimacy of the municipality’s financial statements during the external audit. Starting in 2024, municipalities have to report on their own legitimacy in the accountability report. Some municipalities have a high level of preparation for this change while others do not. By using change management, specifically Kotter’s change model, this thesis aims to answer the research question: “Can Kotter's change model be used to explain the variations in level of preparation for the change process of implementing the accountability report in Dutch municipalities?”. Kotter’s model follows a sequence of eight steps. This sequence is to avoid resistance during a change process. The focus in this thesis is on the first six steps as the change process has not yet been concluded. It was found that municipalities with a high sense of urgency, the first step, also have a higher level of preparation. No proof was found that the other steps have an effect on the level of preparation. Therefore, it is advised to make creating a sense of urgency a priority for change processes in municipality settings. Keywords: Kotter’s change model; change management; change process; level of preparation; accountability report; Dutch municipalities | |
| dc.identifier.uri | https://theses.ubn.ru.nl/handle/123456789/17413 | |
| dc.language.iso | nl | |
| dc.thesis.faculty | Faculteit der Managementwetenschappen | |
| dc.thesis.specialisation | specialisations::Faculteit der Managementwetenschappen::Master Economics::Accounting & Control | |
| dc.thesis.studyprogramme | studyprogrammes::Faculteit der Managementwetenschappen::Master Economics | |
| dc.thesis.type | Master | |
| dc.title | Kotter's change model in Dutch municipalities: implementation of the accountability report |
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