Presentatie over de Bijdrage van management control in het creëren van maatschappelijke waarde
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Credit management neemt toe in belang. Oorzaken hiervan zijn onder meer de toenemende concurrentiedruk, nieuwe regelgeving zoals Basel II en de grotere focus op werkkapitaal in het kader van sturen op aandeelhouderswaarde. Publicaties over credit management richten zich overwegend op proces- en procedurebeschrijvingen, kredietwaardigheidsbeoordeling en auditingchecklists. Deze onderwerpen zijn ontegenzeggelijk relevant voor de analyse van credit management, maar vormen geen antwoord op de vraag hoe de control van credit management moet worden ingericht. In dit artikel wordt een praktische controlaanpak geïntroduceerd die gebaseerd is op het management control framework van Merchant en de verschillende typen kredietbeleid zoals omschreven door Wallis. Het resultaat is een aanpak die eenvoudig en praktisch toepasbaar is, geschikt is voor verschillende typen kredietbeleid en rekening houdt met verschillende typen controls.
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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.
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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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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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Droop control is used for power management in DC grids. Based on the level of the DC grid voltage, the amount of power regulated to or from the appliance is regulated such, that power management is possible. The Universal 4 Leg is a laboratory setup for studying the functionality of a grid manager for power management. It has four independent outputs that can be regulated with pulse width modulation to control the power flow between the DC grid and for example, a rechargeable battery, solar panel or any passive load like lighting or heating.
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presentatie over managementcontrol in het creëren van maatschappelijke waarde
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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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Publieke organisaties worden geconfronteerd met complexe vraagstukken, zoals structurele armoede en snel veranderende technologie. Daar adequaat op inspringen vereist veel van het innovatieve en experimenterende vermogen van deze organisaties. Uitkomsten en bijbehorende interventies staan op voorhand niet vast. Tegelijkertijd vraagt de maatschappij verantwoording van het besteedde geld aan de hand van vastomlijnde protocollen en outputcriteria. Deze discrepantie tussen flexibel acteren enerzijds en controle & transparantie anderzijds staat het adequaat functioneren van deze organisaties in de weg. In dit artikel stellen wij dat de aannames onder de besturing van, het toezicht op en de verantwoording van publieke organisaties moeten worden herzien. Deze herziening heeft tevens serieuze consequenties voor de praktijk van management accounting & control.
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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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