Finance and accounting behandelt in een boek de essentiele aspecten van drie disciplines: financieel management, management accounting en financial accounting. Dit maakt Finance and accounting tot een breed en waardevol engelstalig naslagwerk.
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More than 25!years after Moore’s first introduction of the public value concept in 995, the concept is now widely used, but its operationalization is still considered difficult. This paper presents the empirical results of a study analyzing the application of the public value concept in Higher Education Institutions, thereby focusing on how to account for public value. The paper shows how Dutch universities of applied sciences operationalize the concept ‘public value’, and how they report on the outcome achievements. The official strategy plans and annual reports for FY2016 through FY2018 of the ten largest institutions were used. While we find that all the institutions selected aim to deliver public value, they still use performance indicators that have a more narrow orientation, and are primarily focused on processes, outputs, and service delivery quality. However, we also observe that they use narratives to show the public value they created. In this way this paper contributes to the literature on public value accounting.
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presentatie over managementcontrol in het creëren van maatschappelijke waarde
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Het thema ‘Onderzoek in het onderwijs en afstuderen’ is het belangrijkste speerpunt van het Kenniscentrum MFR (jaarplan kenniscentrum MFR/MTV 2010-2011). Om te komen tot normering van de kwaliteit van afstudeeronderzoek heeft een werkgroep zich gebogen over kwaliteitscriteria. Het resultaat is opgenomen in deze notitie. Besloten is uit te gaan van het beoordelingskader dat ontwikkeld is door Oost (2004) en dit aan te vullen met criteria die te maken hebben met het praktijkgerichte karakter van het onderzoek aan het HBO. De criteria bestaan uit twee onderdelen: ontvankelijkheidseisen te stellen aan het afstudeerwerkstuk en kwaliteitscriteria voor het afstudeerwerkstuk.
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Zuid-Afrika is een complex land met een turbulente (recente) historie. Het is ook een land met een lange gemeenschappelijke geschiedenis met Nederland. In hoeverre zijn de ontwikkelingen in de publieke sector van Zuid-Afrika vergelijkbaar met dat wat er in Nederland gebeurt? Zijn er voor het Nederlandse openbaar bestuur lessen te leren? In deze bijdrage kijken we naar opvallende ontwikkelingen in de Zuid-Afrikaanse publieke sector.
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How to create personas to improve designs for behaviour change strategies in the public domain? Three recent cases illustrate lessons learnt and challenges encountered during persona development in the public domain. Personas were helpful to gain insight into diversity within a target group, to create empathy for its members, and to have a shared understanding when communicating about them. The main challenges encountered were 1) capturing complex behaviour with personas, as the behaviours involved were variable over time, the (legislative) environment in motion, and the target groups diverse; 2) finding the right balance between intuitive vs. evidence-based decision-making, a process we coined “taking a responsible leap of faith”; and 3) transferring personas to third parties, as free sharing of insights and tools is common in the public domain. Validation plays an important role in personas’ transferability. We call for all involved researchers to share experiences with using the persona methodology in the public domain, in order to tackle the challenges, and to create a more standardised way of developing personas.
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Amateur Cities and the Institute of Network Cultures are proud to present a feminist finance zine titled ‘Radical Care: Embracing Feminist Finance’. It is a cooperative future-thinking effort from the MoneyLab network, a collective of artists, designers, researchers, geeks and activists dedicated to the task of experimenting with more equitable, diverse, and sustainable futures for finance and economy.The zine is a diverse collection of voices organized in three types of contributions: quickfire interviews (short reactions to big questions), double interviews (conversational long reads), and artworks (projects addressing discussed subjects visually).Today we live in a world that is dominated by an economic system that is global, competitive, and centred around a rational and egoistic vision of the human (homo economicus). In this publication we asked ourselves and over twenty contributors how we can embrace different values focusing on locality, cooperation, and caring. Can an affective and compassionate vision of the human get us closer to homo reciprocans or cooperans? How can we break out of the crisis of imagination, and as Lana Swartz and Martin Zeilinger propose, move towards the crisis of implementation? How we can navigate the relations of exchange and trust between humans and machines, but also, our relationship with the environment. Can we finally not only recognize the climate catastrophe, but also find ways to act against it, through an economic lens, mindful of not reproducing patriarchal and colonial histories? As Denise Thwaites notes, this work starts with careful and respectful listening to voices that have long been silenced. In the words of Ruth Catlow and Reijer Hendrikse: history is not over, we are just beginning!We hope this zine will inspire you and those around you to think about alternative ways in which we could organize our economies. We highly encourage you to share it and let it reach new places. For that reason we attached a travel record card as a cover. Please keep it in motion and get in touch!
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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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This paper provides insights into the operational features of community-based financing mechanisms. These include CAF groups, which are self-financed communities where people save and lend money to each other. The implementation of such self-financed communities in the Netherlands is supported by Participatory Action Research (PAR). This paper discusses the first results of this research by exploring whether and how participation of group members can improve their well-being with regard to social networks, financial household management and entrepreneurial positioning based on the capability approach of Amartya Sen, a well-known economist. For this PAR, three groups were formed, guided, observed, analysed and compared. This paper demonstrates how solidarity economy processes at the grassroots level can contribute to the general well-being of vulnerable people in the Netherlands. For the particular context of overconsumption, inequality and overindebtedness, Sen’s notion of freedom will be reconsidered and adjusted.
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Subjects such as public finance, corporate finance, banking theory, risk management and management accounting are all largely based on the neoclassical approach. Most recent appointed professors have started their work with ideas based on a neoclassical fundament and its methodological preferences. Neoclassical economic thinking is not bad in itself. It has brought much good, even. However, now the downside of neoclassical theory has occurred. Failing financial markets have plunged the global economy into crisis. It is, therefore, high time for a debate on economic concepts as taught in universities and business schools. Are students really trained to think critically about economic theory and the consequences when economic theories are put into practice?
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