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 investigation explores relations between 1) a theory of human cognition, called Embodied Cognition, 2) the design of interactive systems and 3) the practice of ‘creative group meetings’ (of which the so-called ‘brainstorm’ is perhaps the best-known example). The investigation is one of Research-through-Design (Overbeeke et al., 2006). This means that, together with students and external stakeholders, I designed two interactive prototypes. Both systems contain a ‘mix’ of both physical and digital forms. Both are designed to be tools in creative meeting sessions, or brainstorms. The tools are meant to form a natural, element in the physical meeting space. The function of these devices is to support the formation of shared insight: that is, the tools should support the process by which participants together, during the activity, get a better grip on the design challenge that they are faced with. Over a series of iterations I reflected on the design process and outcome, and investigated how users interacted with the prototypes.
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Smart speakers are heralded to make everyday life more convenient in households around the world. These voice-activated devices have become part of intimate domestic contexts in which users interact with platforms.This chapter presents a dualstudy investigating the privacy perceptions of smart speaker users and non-users. Data collected in in-depth interviews and focus groups with Dutch users and non-users show that they make sense of privacy risks through imagined sociotechnical affordances. Imagined affordances emerge with the interplay between user expectations, technologies, and designer intentions. Affordances like controllability, assistance, conversation, linkability, recordability, and locatability are associated with privacy considerations. Viewing this observation in the light of privacy calculus theory, we provide insights into how users’ positive experiences of the control over and assistance in the home offered by smart speakers outweighs privacy concerns. On the contrary, non-users reject the devices because of fears that recordability and locatability would breach the privacy of their homes by tapping data to platform companies. Our findings emphasize the dynamic nature of privacy calculus considerations and how these interact with imagined affordances; establishing a contrast between rational and emotional responses relating to smart speaker use.Emotions play a pivotal role in adoption considerations whereby respondents balance fears of unknown malicious actors against trust in platform companies.This study paves the way for further research that examines how surveillance in the home is becoming increasingly normalized by smart technologies.
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