Het internet verandert de manier waarop we werk organiseren. Het maakt de 'schedule push' en de hiërarchische organisatie die het impliceert, overbodig en daarmee verdwijnt het type van control dat van oudsher wordt gebruikt om resources en taken, en klantvraag, levering en services op elkaar af te stemmen. Organisatorische hiërarchieën zijn te duur geworden om te blijven bestaan, en in veel gevallen is de manier waarop ze zaken coördineren gewoon niet meer nodig. De ingewikkeldheid van de kosten van het industriële complex begint de opbrengsten te overtreffen en het internet maakt het overbodig.
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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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1e alinea column: Ben je bereid, om het leven te ervaren en naar jezelf te luisteren? Ik hou niet van het fenomeen leiderschap. Aandacht voor dit thema is volgens mij simpelweg projectie van eigen onvermogen, een manier om met onvermogen om te gaan. Namelijk het onvermogen te accepteren dat we als mens slechts een druppel zijn in de oceaan.
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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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Vergelijkende Europese studie in opdracht van Kees van Aken, toenmalig directeur van de opleiding Social Work i.o. van de Hogeschool Zuyd, naar welke verschillende varianten er mogelijk zijn als er gesproken wordt over een Internationale Bachelor Social Work - Maastricht. Op welke manieren zijn er in Europa reeds internationale bachelors zijn ontwikkeld. Het onderzoek moet een overzicht van enkele blauwdrukken van een Internationale Bachelor Social Work opleveren, om mede op basis daarvan een keuze te maken voor een (eventueel meerdere) voor Hogeschool Zuyd wenselijke variant(en) daarvan in Maastricht. Er is vergelijkend Europees onderzoek gedaan naar de verschillende filosofieën en organisatievormen van curricula International Social Work zoals die op verschillende Hogescholen en Universiteiten in Europa functioneren. Met name zijn “good practice” ervaringen onderzocht en met elkaar vergeleken, om op basis daarvan een aantal varianten helder te krijgen voor de opdrachtgever.
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The user’s experience with a recommender system is significantly shaped by the dynamics of user-algorithm interactions. These interactions are often evaluated using interaction qualities, such as controllability, trust, and autonomy, to gauge their impact. As part of our effort to systematically categorize these evaluations, we explored the suitability of the interaction qualities framework as proposed by Lenz, Dieffenbach and Hassenzahl. During this examination, we uncovered four challenges within the framework itself, and an additional external challenge. In studies examining the interaction between user control options and interaction qualities, interdependencies between concepts, inconsistent terminology, and the entity perspective (is it a user’s trust or a system’s trustworthiness) often hinder a systematic inventory of the findings. Additionally, our discussion underscored the crucial role of the decision context in evaluating the relation of algorithmic affordances and interaction qualities. We propose dimensions of decision contexts (such as ‘reversibility of the decision’, or ‘time pressure’). They could aid in establishing a systematic three-way relationship between context attributes, attributes of user control mechanisms, and experiential goals, and as such they warrant further research. In sum, while the interaction qualities framework serves as a foundational structure for organizing research on evaluating the impact of algorithmic affordances, challenges related to interdependencies and context-specific influences remain. These challenges necessitate further investigation and subsequent refinement and expansion of the framework.
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This research aims to contribute to a better understanding of strategic collaborations between work-integration social enterprises (WISEs) and for-profit enterprises (FPEs) with the joint objective to improve labour market opportunities for vulnerable groups. We find that most collaborations strive towards integration or transformation in order to make more social impact.
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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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presentatie over managementcontrol in het creëren van maatschappelijke waarde
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In dit whitepaper vindt u de resultaten van onze jaarlijkse social media MKB-monitor. Met deze monitor doen we onderzoek naar het gebruik van sociale media in het MKB. In dit whitepaper vindt u de resultaten van de monitor en kansen voor de toekomst
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