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.
This paper contributes to the knowledge of the performativity of accounting by exploring the unexpected consequences of a management accounting and control system (MAC) as designed in a large public organization. In an organization in the Dutch sector of Nursing Homes, Homes for the Elderly and Homecare MAC turns from a system into an actor-network. Rather than being a stable answer machine in the context of decision making or a ready-made tool for performance management by which distant (top) managers and controllers aim to measure and manage performance from time-space distances, MAC is grounded in relations and performatively develops. As such, it becomes multiple. The study shows how the performativity of MAC goes beyond its functionality. Though originating from MAC’s functional design, MAC’s performativity is not simply about the degree to which it realizes the intentions of its designers, but is about its dynamic relational consequences. Controllers should mediate in the dynamics of MAC so that processes of learning are enhanced and the quality and efficiency of the care practices develop
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The purpose of this study is to explore why and how Management Accounting and Control Systems (MACS) enact and are enacted upon in the Dutch branch of nursing homes, homes for the elderly and home care. In search for answers, this study chooses an actor-network theory (ANT) perspective combined with case study research as research frames. Central theme in ANT is the theory of translation. This theory offers opportunities for a close empirical inspection of how and why MACS enact and are enacted upon by other actants in a complex set of sociotechnical relations. The theory of translation is applied in a case study research at The Relief Group (TRG), a healthcare organization which comprises a total of 10 nursing homes and homes for elderly. This case study shows how the application of MACS expands both in numbers of employees involved and in amount of information. Due to an increase in perceived environmental uncertainty and reorganization to a more decentralized model of management all TRG management levels asked, to varying degree, for broad application of MACS information in general and for non-financial information in particular. This initiated a process in which MACS did not diffuse unchanged but was manipulated and aligned with different interests of various stakeholders. At first sight, the TRG case study reveals MACS as a boundary object. In second instance however, this study questions whether this epistemological point of view, denoting the differences between the various TRG stakeholders as differences in interpretation and perception, obscuring an optimal application of MACS, offers sufficient in-depth understanding. Therefore this study draws on post ANT studies and chooses an ontological point of view, delineating MACS as different objects, enacted in different sets of relations and contexts.
Inleiding en praktijkvraag De groeiende wereldbevolking gecombineerd met de klimaatverandering zorgt voor een de noodzaak tot een duurzame voedselvoorziening (KIA missie Landbouw, voedsel & water). Een significante reductie van gewasbestrijdingsmiddelen is daarbinnen een belangrijke doelstelling. Robotica maakt als technologie motor van de precisielandbouw plant specifieke precisie-bestrijding mogelijk. Het projectconsortium onderzoekt een semiautonoom samenwerkend grond-luchtrobot platform voor de precisielandbouw. Projectdoelstelling De doelstelling van het project AGRobot Platform is dan ook: “Onderzoek de mogelijkheden van een semi-autonoom samenwerkend grond-lucht robotplatform voor de precisielandbouw”. De hoofddoelstelling wordt binnen dit project beantwoordt door de deliverables uit de volgende subdoelstellingen: 1. Case studie onderzoek naar de mogelijke voordelen van het grond-luchtrobotplatform 2. Onderzoek naar de benodigde technologieën voor een grond-luchtrobotplatform 3. Ontwikkelen van een eerste (mogelijk case-specifieke) demonstrator 4. Ontwikkelen van (nieuwe) samenwerkingsvormen. Vraagsturing & Netwerkvorming Riwo Engineering is een industriële automatiseeerder die met zijn grondrobots en control-besturingssytemen actief is in de veeteelt. DRONEXpert gebruikt hyperspectrale camera’s onder drones voor het bemeten van gewassen. Saxion mechatronica onderzoekt met de onderzoekslijn unmanned robotic systems hoe de nieuwste robotica technologieën systemen mogelijk maakt voor ongestructureerde omgevingen. De partners bezitten gezamenlijk een enorm netwerk (TValley, Space53, euRobotics) en klanten om via de case studies de kansen te achterhalen en te realiseren. Innovatie Nergens ter wereld is een samenwerkend grond-luchtrobot platform actief in de precisielandbouw. Voor OostNederland, met naast veel robotica kennis ook veel Agro-kennis, zal het project letterlijk de KIEM zijn voor nieuwe projecten waaruit de valorisatie kansen richting heel Europa gaan. Activiteitenplan & Projectorganisatie Het project wordt geleid door de lector Dr. Ir. D.A.Bekke en uitgevoerd door Abeje Mersha en Mark Reiling samen met het deelnemend MKB. Het project bestaat uit 4 werkpakketten die achtereenvolgens antwoordt geven op de gestelde subdoelstellingen. Aan elk werkpakket zijn deliverables gekoppeld.
The research proposal aims to improve the design and verification process for coastal protection works. With global sea levels rising, the Netherlands, in particular, faces the challenge of protecting its coastline from potential flooding. Four strategies for coastal protection are recognized: protection-closed (dikes, dams, dunes), protection-open (storm surge barriers), advancing the coastline (beach suppletion, reclamation), and accommodation through "living with water" concepts. The construction process of coastal protection works involves collaboration between the client and contractors. Different roles, such as project management, project control, stakeholder management, technical management, and contract management, work together to ensure the project's success. The design and verification process is crucial in coastal protection projects. The contract may include functional requirements or detailed design specifications. Design drawings with tolerances are created before construction begins. During construction and final verification, the design is measured using survey data. The accuracy of the measurement techniques used can impact the construction process and may lead to contractual issues if not properly planned. The problem addressed in the research proposal is the lack of a comprehensive and consistent process for defining and verifying design specifications in coastal protection projects. Existing documents focus on specific aspects of the process but do not provide a holistic approach. The research aims to improve the definition and verification of design specifications through a systematic review of contractual parameters and survey methods. It seeks to reduce potential claims, improve safety, enhance the competitiveness of maritime construction companies, and decrease time spent on contractual discussions. The research will have several outcomes, including a body of knowledge describing existing and best practices, a set of best practices and recommendations for verifying specific design parameters, and supporting documents such as algorithms for verification.
The project is a field study for several diverse hotel chains, including individual properties operated under the Marriott brand, Postillion Hotels. Each brand has unique values, missions, and visions. Therefore, this integration will lead to the development of company-specific sustainability strategies and processes. The study will use the model of levers of control to provide such tailor-made solutions and determine if a generic approach can be developed to match a corporate sustainability strategy with a corporate strategy and develop a supporting management control system for operationalizing the sustainability strategy. Research question: How can a hotel brand formulate and implement a sustainability strategy with a supporting management control system that not only complies with the new CSRD (Corporate Sustainability Reporting Directive) legislation but also emphasizes the creation of substantial value in financial and ESG (Environmental, Social, and Governance) aspects, based on double materiality, in line with the organization's corporate values and beliefs? Objective The aim is to develop a validated method, including tools, that hotels can use to create a sustainability strategy in line with the CSRD guidelines. This strategy should create value for the organization, the environment, and society, while aligning with the hotel's values and beliefs. Merely being compliant with the CSRD is not enough for hotels. Instead, they should view the implementation of the CSRD as an opportunity to stand out in terms of sustainability. By creating value in areas such as environment, safety, and governance, or through the six capitals (financial, manufactured, intellectual, human, social and relationship, and natural) that align with the UN-SDGs, and explicitly taking both an inside-out and an outside in perspective (double materiality), hotels can significantly enhance their sustainability reputation.
