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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USE conference paper.Ever since the mid-1970s a multitude of studies linking corporate sustainability performance (CSP) measures and financial performance measures have been conducted. Until today a plethora of corporate sustainability performance measures heve been developed. A universally accepted CSP definition of construct does not (yet) exist. Since we don't exactley know what CSP entails, CSP measures should (at least) be considered conceptually flawed for that matter. These measures may measure CSP, but it cannot e excluded that other (overarching) phenomena are measured. There are leads suggesting that CSP measures are reflections or representations of corporate culture, suggesting that corporate culture drives FP. If so, managers should not focus on increasing CSP to boost FP, but create a high culture for sustainability If corporate culture drives financial performance, the investment community can also benefit through improving its decision making processes by including CSP measures that reflect corporate culture.
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Abstract Business Process Management (BPM) is an important discipline for organizations to manage their business processes. Research shows that higher BPM-maturity leads to better process performance. However, contextual factors such as culture seem to influence this relationship. The purpose of this paper is to investigate the role of national culture on the relationship between BPM-maturity and process performance. A multiple linear regression analysis is performed based on data from six different countries within Europe. Although the results show a significant relationship between BPM-maturity and process performance, no significant moderation effect of national culture has been found. The cultural dimension long term orientation shows a weak negative correlation with both BPM-maturity and process performance. Through a post-hoc moderation analysis on each dimension of BPM-maturity, we further find that long term orientation negatively moderates the relationship between process improvement and process performance. Three other moderation effects are also discovered. The results of this study contribute to insights into the role of culture in the field of BPM.
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In our increasingly global society, organizations face many opportunities in innovation, improved productivity and easy access to talent. At the same time, one of the greatest challenges, businesses experience nowadays, is the importance of social and/or human capital for their effectiveness and success (Backhaus and Tikoo, 2004; Mosley, 2007; Theurer et al., 2018; Tumasjan et al., 2020). High-quality employees are crucial to the competitive strength of an organization in the global economy, as these employees have a major influence on organizational reputation (Dowling at al., 2012). An important question is how, under these global circumstances, organizations and companies in the Netherlands can best be stimulated to attract and preserve social capital.Several studies have suggested the scarcity of talent and the crucial importance of gaining competitive advantage with recruitment communication to find the fit between personal and fundamental organizational characteristics and values for employees (Cable and Edwards, 2004; Bhatnagar and Srivastava, 2008; ManPower Group, 2014; European Communication Monitor (ECM), 2018). In order to become an employer of choice, organizations have to not only stand out from the crowd during the recruitment process but work on developing loyalty and a culture of trust in their relationship with employees (ECM, 2018). Employer Branding focuses on the process of promoting an organization, as the “employer of choice” to a desired target group, which an organization aims to attract and retain. This process encompasses building an identifiable and unique employer identity or, more specifically, “the promotion of a unique and attractive image” as an employer (Backhaus 2004, p. 117; Backhaus and Tikoo 2004, p. 502).One of the biggest challenges in the North of the Netherlands at the moment is the urgent need for qualified labor in the IT, energy and healthcare sectors and the excess supply of international graduates who are able to find a job in the North of the Netherlands (AWVN, 2019). Talent development, as part of the regional labor market and education policy, has been an important part of government programs and strategies in the region (VNO-NCW Noord, 2018). For instance, North Netherlands Alliance (SNN) signed a Northern Innovation Agenda for the 2014-2020 period. SNN encourages, facilitates and connects ambitions focused on the development of the Northern Netherlands. Also, the Social Economic council North Netherlands issued an advice on the labour market in the North Netherlands (SER Noord Nederland, 2017). Knowledge institutions also contribute through employability programs. Another example is the Regional Talent Agreement (Talent Akkoord) framework issued by the Groningen educational institutions, employers and employees’ organizations and regional authorities in which they jointly commit to recruiting, training, retaining and developing talent for the Northern labor market. Most of the hires with a maximum of five year of experience at companies are represented by millennials. To learn what values make an attractive brand for employees in the of the North of the Netherlands, we conducted a first study. When ranking the most important values of corporate culture which matter to young employees, they mention creative freedom, purposeful work, flexibility, work-life balance as well as personal development. Whereas attractive workplace and job security do not matter to such a degree. A positive work environment and a good relationship with colleagues are valued highly (Hein, 2019).To date, as far as we know, no other employer branding studies have been carried out for the North of the Netherlands. Further insight is needed into the role of employer branding as a powerful tool to retain talent in Northern industry in particular.The goal of this study is to provide a detailed analysis of the regional industry in the Northern Netherlands and contribute to: 1) the scientific body of knowledge about whether and how employer branding can strengthen the attractiveness of a regional industry in the labor market; 2) the application of this knowledge and insights by companies and governments in local policy development in the North of the Netherlands.
This PD project explores alternative approaches to audiovisual technologies in art and creative practices by reimagining and reinventing marginalized and decommodified devices through Media Archaeology, artistic experimentation, and hands-on technical reinvention. This research employs Media Archaeology to uncover “obsolete” yet artistically relevant technologies and hands-on technical reinvention to adapt these tools for contemporary creative practices. It seeks to develop experimental self-built devices that critically engage with media materiality, exploring alternative aesthetic possibilities through practice-based investigations into the cultural and historical dimensions of media technologies. These developments provide artists with new creative possibilities beyond mainstream commercial standardized tools and infrastructures. A key component of this project is collaborative innovation with artist-run analog film communities, such as Filmwerkplaats. By fostering knowledge exchange and artistic experimentation, this research ensures that reinvented tools remain relevant to both analog film communities and contemporary media art practices. The intended outcomes directly benefit two key groups: • Artist-run film labs gain sustainable methods for evolving their practices, reducing dependence on scarce, out-of-production equipment. • Digital-native artists are introduced to alternative methods for engaging with analog processes and media materiality, expanding their creative toolkit. This collaboration also strengthens art and design education by embedding alternative technological perspectives and research methodologies into curricula, providing students and practitioners with resourceful, sustainable approaches to working with technology. It advocates for a more diverse educational paradigm that incorporates media-technological history and critical reflection on the ideologies of linear technological progress. Ultimately, this research fosters critical discourse on media culture, challenges the dominance of corporate proprietary systems, and promotes innovation, redefining the relationship between creativity and technology.
