This paper investigates how management accounting and control systems (operationalized by using Simons’ (1995a) levers of control framework) can be used as devices to support public value creation and as such it contributes to the literature on public value accounting. Using a mixed methods case study approach, including documentary analysis and semi-structured interviews, we found diverging uses of control systems in the Dutch university of applied sciences we investigated. While belief and interactive control systems are used intensively for strategy change and implementation, diagnostic controls were used mainly at the decentral level and seen as devices to make sure that operational and financial boundaries were not crossed. Therefore, belief and interactive control systems lay the foundation for the implementation of a new strategy, in which concepts of public value play a large role, using diagnostic controls to constrain actions at the operational level. We also found that whereas the institution wanted to have interaction with the external stakeholders, in daily practice this takes place only at the phase of strategy formulation, but not in the phase of intermediate strategy evaluation.
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We are currently in a transition moving from a linear economy grounded on economic value maximization based on material transformation to a circular economy. Core of this transition is organising value preservation from various yet interlinked perspectives. The underlying fundamental shift is to move away from mere financial value maximization towards multiple value creation (WCED, 1987; Jonker, 2014; Raworth, 2017). This implies moving from mere economic value creation, to simultaneously and in a balanced way creating ecological and social value. A parallel development supporting this transition can be observed in accounting & control. Elkington (1994) introduced the triple bottom line (TBL) concept, referring to the economic, ecological and social impact of companies. The TBL should be seen more as a conceptual way of thinking, rather than a practical innovative accounting tool to monitor and control sustainable value (Rambaud & Richard, 2015). However, it has inspired accounting & control practitioners to develop accounting tools that not only aim at economic value (‘single capital’ accounting) but also at multiple forms of capital (‘multi capital’ accounting or integrated reporting). This has led to a variety of integrated reporting platforms such as Global Reporting Initiative (GRI), International Integrated Reporting Framework (IIRC), Dow Jones Sustainable Indexes (DJSI), True Costing, Reporting 3.0, etc. These integrated reporting platforms and corresponding accounting concepts, can be seen as a fundament for management control systems focussing on multiple value creation. This leads to the following research question: How are management control systems designed in practice to drive multiple value creation?
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For the integrated implementation of Business Process Management and supporting information systems many methods are available. Most of these methods, however, apply a one-size fits all approach and do not take into account the specific situation of the organization in which an information system is to be implemented. These situational factors, however, strongly determine the success of any implementation project. In this paper a method is provided that establishes situational factors of and their influence on implementation methods. The provided method enables a more successful implementation project, because the project team can create a more suitable implementation method for business process management system implementation projects.
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Een korte Nederlandse uitleg over het concept 'Whole Systems Approach' op basis van het promotie onderzoek van Anu Manickam van het Lectoraat Duurzaam Coöperatief Ondernemen
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The main question in this PhD thesis is: How can Business Rules Management be configured and valued in organizations? A BRM problem space framework is proposed, existing of service systems, as a solution to the BRM problems. In total 94 vendor documents and approximately 32 hours of semi-structured interviews were analyzed. This analysis revealed nine individual service systems, in casu elicitation, design, verification, validation, deployment, execution, monitor, audit, and version. In the second part of this dissertation, BRM is positioned in relation to BPM (Business Process Management) by means of a literature study. An extension study was conducted: a qualitative study on a list of business rules formulated by a consulting organization based on the Committee of Sponsoring Organizations of the Treadway Commission risk framework. (from the summary of the Thesis p. 165)
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Little is known about the role of organizational culture regarding management control systems (MCS) that focus on corporate sustainability. To enhance our understanding of this phenomenon, this study of MCS shows how social and technical forms of control can be used to embedded sustainability in the corporate culture. When companies are founded with a sustainable purpose, then sustainability at the core of their endeavors. In these cases, social controls have the main focus and have a substitutive role to technical controls. In contrast, social and technical controls are complementary to effectively embed sustainability in the culture for companies transitioning to sustainability. We empirically inform our study with a multiple exploratory case-study design, using interviews, desk research, and observations, investigating a variety of twenty companies in The Netherlands that aim to corporate sustainability. In this paper, we respond to the need in a literature for further empirical research regarding the design of MCS aimed at sustainability, and the role of culture in particular. We also contribute to the discussion in the literature about complementarity versus substitution of controls. Besides contributing to the academic literature, we believe this paper can also help practitioners design MCS to create sustainable value for their organization.
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In this paper we present the results of an international comparative research conducted through a special web survey, i.e. an online 'game' to rate and classify Critical Success Factors (CFSs) for BPMS implementations. The survey was completed by 39 respondents from 11 different countries. Central to the research was the question how BPM-systems success factors are perceived by professionals from different countries (i.e. cultural backgrounds) and how this is related to other characteristics such as their level of experience within the BPM domain. The respondents judged a total of 55 factors in two ways: (1) by allocating them to one of the five domains of BPMS implementation, and (2) by ranking their importance for BPMS implementations. Significant differences were found between respondents from Northern European versus Anglo-American countries, and between respondents with different levels of experience with BPMS implementations.
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During the timespan of the implementation of a system, the why and what against the actual state of the system can change. This difference is referred to as the design problem. Currently, no design problems are identified in Business Rules Management (BRM) and Business Rules Management System (BRMS) literature. To solve problems with a BRMS implementation it is important that the problems solved by this implementation are known, which is not the case. A case study approach is utilized containing two phases of data collection. Phase one consisted of multiple expert interviews focused on creating a set of design problems utilizing existing literature on BRMS design problems. Then, in phase two, the set of design problems were proposed to a selection of thirteen organizations, which indicated if the design problems occurred in a BRMS implementation. This resulted in a set of 24 design problems. The identification of design problems contributes to future research in evaluating BRMS’s. Furthermore, the identification of design problems is a contribution towards situational artifact construction in the field of BRM.
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Naast de vele publicaties in de media en het materiaal, dat de leveranciers van EIS-pakketten verspreiden, hebben vorig twee onafhankelijk van elkaar opererende werkgroepen onderzoeksrapportages uitgebracht over de praktijkervaringen met Executive Information Systems (EIS) in Nederland.
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Business Process Management Systems (BPMSs) are increasingly implemented in and across organizations. There is much talk on BPMSs, and software vendors and IT-consultancy companies are leveraging this. In this paper we provide an investigation on the originality of BPMSs. We identify concepts, features and characteristics of such systems, and trace them back to business and IT concepts from the past, like Business Process Reengineering (BPR), Total Quality Management (TQM), Enterprise Resource Planning (ERP) systems and Workflow Management (WFM) systems. We conclude that much of what BPMSs entail comes from earlier business and IT innovations. However, the combination of functionality, concepts and characteristics in BPMSs make new applications in IT possible. We end our paper with a research agenda for BPMSs.
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