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.
DOCUMENT
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.
MULTIFILE
Using survey data gathered among Dutch public sector management accountants, this contribution shows that appreciative skills and personal skills are considered the most important competencies of these professionals. The authors found gaps between the assigned importance and the actual level of competencies in the fields of interpersonal skills and technical skills. As well, there were differences between age groups.
DOCUMENT
The future of the business sector for students in higher education is uncertain. The reasons for this are technological developments, the effects of globalisation and the shifting of business models (Brynjolfsson & McAfee, 2014; Helbing, 2014). The consequences of digitalisation and robotisation are large for professions in the financial-economic sector, such as accountancy and finance, business economy, and marketing (Frey & Osborne, 2013; Deloitte, 2016). As a result, certain jobs will disappear, but on the other hand new types of jobs will arise. It is expected that people in employment will have to have a strong adaptive ability to handle fast changes. There is an increasing expectation that they need to be mobile between employers and that they should be able to deal with a variety of new tasks, roles and positions (Dochy, Berghmans, Koenen, & Segers, 2015). Professionals need to have a sense of great flexibility in order to be able to anticipate these changes based on their own power and ambition. In addition to this adaptive ability, good interpersonal skills are essential due to the need for working in multidisciplinary teams on complex issues (Onstenk, 2017). The Social and Economic Council of the Netherlands (Sociaal-Economische Raad, 2017) presumes that the level of basic skills required to participate in an increasingly complex society is continuously growing, and they advise upcoming professionals to train their resistance, flexibility and the ability to continuously develop in order to maintain sustainable employability. In this way professionals regularly need to be able to reinvent themselves during periods of change (Van Water & Weggeman, 2017; Frie, Potting, Sjoer, & Van der Heijden, submitted for publication). This chapter will describe how the Department of Business, Finance & Marketing (BFM) of The Hague University of Applied Sciences (THUAS) has found an answer to the challenges of a Department-wide educational innovation. First it is outlined what this innovation involves and how it will be designed. The net paragraph clarifies the overlap in the competency profiles of the five programmes of BFM. Then the next steps of this educational innovation process are described. Finally, insights will be discussed as to the role of the lecturers and the business sector, as valuable partners, within this educational reform.
DOCUMENT
In recent decades the trend of public accountability, transparency and governance has become a priority in many public sectors, but in de media sector and the public broadcasting sector in particular there have only very recently been attempts to address the public in terms of accountability and responsiveness
DOCUMENT
The growing prevalence of AI systems in society, has also prompted a growth of AI systems in the public sector. There are however ethical concerns over the impact of AI on society and how this technology can impact public values. Previous works do not connect public values and the development of AI. To address this, a method is required to ensure that developers and public servants can signal possible ethical implications of an AI system and are assisted in creating systems that adhere to public values. Using the Research pathway model and Value Sensitive Design, we will develop a toolbox to assist in these challenges and gain insight into how public values can be embedded throughout the development of AI systems.
DOCUMENT
Competitive advantage is probably the most popular business concept today (Mooney, 2007). This article aims to investigate critically the discourse on competitive advantage, as expressed by business literature, by locating its meanings in the public higher education sector. This research reveals that people working within the HEIs have given broader and more diversified meanings to this concept, which are partly due to the message received from external environment, and partly because of the influence of professional settings in which they function. By studying these diversified meanings, 13 elements are identified in constructing the competitive advantages of higher education institutions. Furthermore, the importance of each element is rated and ranked which enables us to assess the quantitative significance. The clarification of this container concept “competitive advantage” leads to the conclusion that the business way of defining of competitive advantage should be critically reviewed and verified in the context of public higher education sector, because the competition in the public education market is different from the normal market competition defined by the business literature.
LINK
Strengthening sustainability in global supply chains requires producers, buyers, and nonprofit organizations to collaborate in transformative cross-sector partnerships (CSPs). However, the role played by nature in such partnerships has been left largely unattended in literature on CSPs. This article shows how strategizing nature helps CSPs reach their transformative potential. Strategizing nature entails the progressive revealing and reconciling of temporal tensions between “plants, profits, and people.” We show how a CSP took a parallel approach—recognizing the divergent temporalities of plants, people, and profits as interlaced and mutually determined—toward realizing their objective of implementing living wages in a sub-Saharan African country’s the tea industry, simultaneously driven by the revitalization of tea plantations. The promise of better quality tea leaves allowed partners to take a “leap of faith” and to tackle pressing issues before the market would follow. Our findings thus show the potential of CSPs in driving regenerative organizing.
DOCUMENT
Buildings need to be carefully operated and maintained for optimum health, comfort, energy performance, and utility costs. The increasing use of Machine Learning combined with Big Data in the building services sector has shown the potential to bring energy efficiency and cost-effectiveness. Therefore, upskilling and reskilling the current workforce is required to realize new possibilities. In addition, sharing and preserving knowledge are also required for the sustainable growth of professionals and companies. This formed the basis for the Dutch Research Council funded TransAct project. To increase access to education on the job, online learning is experiencing phenomenal growth. A study was conducted with two focus groups - professionals of a building service company and university researchers - to understand the existing challenges and the ways to improve knowledge sharing and upskilling through learning on the job. This study introduced an Enterprise Social Network platform that connects members and may facilitate knowledge sharing. As a community forum, Yammer from office 365 was used. For hosting project files, a SharePoint page was created. For online courses, the company’s online learning site was utilized. The log data from the online tools were analysed, semi-structured interviews and webinars were conducted and feedback was collected with google forms. Incentive models like social recognition and innovative project results were used to motivate the professionals for online activities. This paper distinguishes the impacts of initiatives on the behaviour of university researchers vs company employees.
DOCUMENT
