Prof.dr. Tjerk Budding

Prof.dr. Tjerk Budding

Expert areas: Accounting & Control (Auditing, Financial Accounting, Internal Control, Management ), Business & Society (Corporate Governance, Strategic Corporate Governance), Finance (Corporate Governance, Financial Management, Risk Management), Management & Organisation (Business Administration, Risk Management)


Dr. Tjerk Budding is senior lecturer Financial Management at TIAS. He obtained his PhD at Vrije Universiteit Amsterdam, after finishing an MSc in business economics and an MA in public administration. He is also program director of the public control courses (including the postgraduate program Certified Public Controller) at Vrije Universiteit Amsterdam.

He lectures at several post-experience programs, including the Master of Management in Education and the Master Public Management at TIAS. He advised several governmental agencies, including the ministry of Finance, the Netherlands Court of Audit, the Police and Dutch Parliament. Tjerk is member of the supervisory board of IJburg College in Amsterdam and chair of the audit committee. He is a member of the executive board of the Comparative International Public Sector Accounting Research Network. He has written more than 100 articles in Dutch and international journals, and published (in collaboration with others) three study books. 


  • Budding, G.T. and Wassenaar, M.C. (2021).  New development: Is there a management accountants’ expectation gap?, Public Money & Management 41(4): 346-350.
  • Wassenaar, M. en Budding, G. (2020). De Three Lines of Defense vernieuwd, TPC. Tijdschrift voor public governance audit & control 18(3): 3-8.
  • Budding, G.T. and Klink, J. (2020). The influence of parliamentarians on the development of financial management regulations for executive agencies, Journal of Public Budgeting, Accounting & Financial Management 32(3): 421-438.
  • Budding, G.T., Schoute, M., Dijkman, A. and With, E. de (2019). The Activities of Management Accountants: Results from a Survey Study, Management Accounting Quarterly 20(2): 29-37.
  • Budding, G.T., Ormel, G.W. en Schoute, M. (2019). Grote variatie in gebruik van prestatie-indicatoren bij gemeenten, Maandblad voor Accountancy en Bedrijfseconomie 93(11/12): 423-432.
  • Schoute, M., Budding, G.T, and Gradus, R.H.J.M. (2018). Municipalities’ Choices of Service Delivery Modes: The Influence of Service, Political, Governance, and Financial Characteristics. International Public Management Journal 21(4): 502-532.
  • Budding, G.T. en Wassenaar, M.C. (eds., 2018). De veranderende rol van de public controller. Den Haag: Boom Bestuurskunde.
  • Budding, G., Grossi, G. and Tagesson, T. (2015, eds.). Public Sector Accounting. London/New York: Routledge.