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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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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The energy management systems industry in the built environment is currently an important topic. Buildings use about 40% of the total global energy worldwide. Therefore, the energy management system’s sector is one of the most influential sectors to realize changes and transformation of energy use. New data science technologies used in building energy management systems might not only bring many technical challenges, but also they raise significant educational challenges for professionals who work in the field of energy management systems. Learning and educational issues are mainly due to the transformation of professional practices and networks, emerging technologies, and a big shift in how people work, communicate, and share their knowledge across the professional and academic sectors. In this study, we have investigated three different companies active in the building services sector to identify the main motivation and barriers to knowledge adoption, transfer, and exchange between different professionals in the energy management sector and explore the technologies that have been used in this field using the boundary-crossing framework. The results of our study show the importance of understanding professional learning networks in the building services sector. Additionally, the role of learning culture, incentive structure, and technologies behind the educational system of each organization are explained. Boundary-crossing helps to analyze the barriers and challenges in the educational setting and how new educational technologies can be embedded. Based on our results, future studies with a bigger sample and deeper analysis of technologies are needed to have a better understanding of current educational problems.
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The SPRONG-collaboration “Collective process development for an innovative chemical industry” (CONNECT) aims to accelerate the chemical industry’s climate/sustainability transition by process development of innovative chemical processes. The CONNECT SPRONG-group integrates the expertise of the research groups “Material Sciences” (Zuyd Hogeschool), “Making Industry Sustainable” (Hogeschool Rotterdam), “Innovative Testing in Life Sciences & Chemistry” and “Circular Water” (both Hogeschool Utrecht) and affiliated knowledge centres (Centres of Expertise CHILL [affiliated to Zuyd] and HRTech, and Utrecht Science Park InnovationLab). The combined CONNECT-expertise generates critical mass to facilitate process development of necessary energy-/material-efficient processes for the 2050 goals of the Knowledge and Innovation Agenda (KIA) Climate and Energy (mission C) using Chemical Key Technologies. CONNECT focuses on process development/chemical engineering. We will collaborate with SPRONG-groups centred on chemistry and other non-SPRONG initiatives. The CONNECT-consortium will generate a Learning Community of the core group (universities of applied science and knowledge centres), companies (high-tech equipment, engineering and chemical end-users), secondary vocational training, universities, sustainability institutes and regional network organizations that will facilitate research, demand articulation and professionalization of students and professionals. In the CONNECT-trajectory, four field labs will be integrated and strengthened with necessary coordination, organisation, expertise and equipment to facilitate chemical innovations to bridge the innovation valley-of-death between feasibility studies and high technology-readiness-level pilot plant infrastructure. The CONNECT-field labs will combine experimental and theoretical approaches to generate high-quality data that can be used for modelling and predict the impact of flow chemical technologies. The CONNECT-trajectory will optimize research quality systems (e.g. PDCA, data management, impact). At the end of the CONNECT-trajectory, the SPRONG-group will have become the process development/chemical engineering SPRONG-group in the Netherlands. We can then meaningfully contribute to further integrate the (inter)national research ecosystem to valorise innovative chemical processes for the KIA Climate and Energy.
Inhalation therapy is essential for the management of respiratory conditions such as asthma and chronic obstructive pulmonary disease. However, current inhalation systems face limitations, including polydisperse aerosols that reduce drug delivery efficiency and complex treatment regimens that affect patient adherence. To improve drug targeting and efficacy, Gilbert Innovation B.V. is developing a next-generation soft-mist inhaler based on electrohydrodynamic atomization (EHDA), which produces uniform micrometer sized droplets. Effective drug delivery requires high flow rates and precise aerosol discharge to ensure deep lung deposition while minimizing losses to the device and oropharynx. To achieve this, the device employs a multi-nozzle system for increased flow and corona discharge needles for charge neutralization. However, ensuring uniform neutralization across multiple nozzles and maintaining stable electrospray operation remain key challenges. COSMIC aims to increase system robustness by optimizing neutralization efficiency, refining material selection, and controlling electrospray stability under varying conditions. The electrospray control system will incorporate advanced strategies leveraging computer vision, machine learning and big data analytics. These innovations will increase efficiency, accessibility and patient comfort in inhalation therapy.
The IMPULS-2020 project DIGIREAL (BUas, 2021) aims to significantly strengthen BUAS’ Research and Development (R&D) on Digital Realities for the benefit of innovation in our sectoral industries. The project will furthermore help BUas to position itself in the emerging innovation ecosystems on Human Interaction, AI and Interactive Technologies. The pandemic has had a tremendous negative impact on BUas industrial sectors of research: Tourism, Leisure and Events, Hospitality and Facility, Built Environment and Logistics. Our partner industries are in great need of innovative responses to the crises. Data, AI combined with Interactive and Immersive Technologies (Games, VR/AR) can provide a partial solution, in line with the key-enabling technologies of the Smart Industry agenda. DIGIREAL builds upon our well-established expertise and capacity in entertainment and serious games and digital media (VR/AR). It furthermore strengthens our initial plans to venture into Data and Applied AI. Digital Realities offer great opportunities for sectoral industry research and innovation, such as experience measurement in Leisure and Hospitality, data-driven decision-making for (sustainable) tourism, geo-data simulations for Logistics and Digital Twins for Spatial Planning. Although BUas already has successful R&D projects in these areas, the synergy can and should significantly be improved. We propose a coherent one-year Impuls funded package to develop (in 2021): 1. A multi-year R&D program on Digital Realities, that leads to, 2. Strategic R&D proposals, in particular a SPRONG/sleuteltechnologie proposal; 3. Partnerships in the regional and national innovation ecosystem, in particular Mind Labs and Data Development Lab (DDL); 4. A shared Digital Realities Lab infrastructure, in particular hardware/software/peopleware for Augmented and Mixed Reality; 5. Leadership, support and operational capacity to achieve and support the above. The proposal presents a work program and management structure, with external partners in an advisory role.
