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 …

As soon as uncertainty rears its head, mistrust increases and people seek interpretation and clarity. Both reactions strongly appeal to the ability of public organisations to make contact precisely then, at the critical moments. That’s no mean feat. What makes establishing and perpetuating contact in …

Dit onderzoek richt zich op de wijze waarop toonaangevende bedrijven op het gebied van meervoudige waardecreatie hun management control systemen hebben vormgegeven, zodat die zich richten op meervoudige waardecreatie. Management control systemen hebben als doel het gedrag van de medewerkers te beïnvloeden, …

Crew resource management (CRM) training for flight crews is widespread and has been credited with improving aviation safety. As other industries have adopted CRM, they have interpreted CRM in different ways. We sought to understand how industries have adopted CRM, regarding its conceptualisation and …

Nash is een slecht begrepen leveraandoening die tot op heden gediagnosticeerd wordt door middel van een leverbiopt. Er is behoefte aan een non-invasieve methode. Echografie kan een goede vervanger zijn. Alle patiënt, geïndiceerd met een echo en leverbiopt zijn kwantitatief geanalyseerd middels CAUS software. …

Purpose: Using the global financial crisis as a critical event and based on institutional theory and stakeholder theory, this paper aims to explore the relationship between corporate governance and corporate social responsibility (CSR). The question is how stakeholders can influence corporate responses …

A qualitative study of HRM programmes in eight different organizations was set up in order to identify factors, called implementability levers, that contributed to the implementability of those programmes. Three types of those levers were found, related to, respectively, the proces of the programme implementation …

Met een multipele case studie, op basis van interviews, is onderzocht wat het effect is van zes beïnvloedbare factoren, genaamd implementatie-hefbomen, is op de implementeerbaarheid van HRM programma’s in organisaties. De onderzocht hefbomen zijn: participatieve besluitvorming, aandacht voor machtsverhoudingen, …

The authors discuss the mechanism through which terrorist organizations acquire the funds they need to conduct their operations. They focus on levers of control, advocating the identification of practices that may be disrupted and context that may be changed so that financing terrorism becomes progressively …