Unitron is een sterk groeiende organisatie. Het heeft vier grote omzetstromen, namelijk; Ontwikkeling, CE (certificering), Design Transfer en Productie. De werkwijze die Unitron nu heeft, geeft geen inzicht in de kosten en resultaten per omzetstroom. Door een voorgaand onderzoek naar Lean accounting …

Adopting an intra-individual process, we explore the dynamics that underlie the emergence of a psychological contract breach. Thirty-seven unique storylines expose how selected stimuli shake employees' psychological contracts to attention and give rise to perceptions of breach as a result of an iterative …

More than 25 years after Moore’s first introduction of the public value concept in 1995, 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 …

Limacon is a marketing agency that provides services in marketing, sales, event management and business digitalization. The company consists of 21 employees, 5 of which are the managers of the five main departments of the company – marketing, sales, events, web and administration. The target customers …

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 …

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 …

The goals of this paper are to contribute: • To science by analyzing PV from an accounting perspective • To practice through research on struggles and solutions in practice Being of value for the public is one of the goals for HEI Public value for HEI is not clearly defined yet Especially for outcome …

Purpose More than 25 years after the first introduction of the public value concept by Moore in 1995, the concept is now widely used, but the operationalization of public value accounting is still weak. This paper shows empirical results of a study analyzing the application of the public value concept …

The current standard in accounting practice is the double-entry approach. Basis of the double-entry approach is that every financial event brings two equal and offsetting entries. Since these financial events are not automatically confirmed by both parties, the accounting quality can be improved. The …