Following the footsteps of the United States, the United Kingdom and many European countries, the Netherlands government is implementing Public Finance Constructions (PFC) as a means of financing and realizing public infrastructures. Being preceded by the Ministry of Traffic, Public Works and Water Management, …

This contribution discusses an empirical investigation into the management control system (MCS) of the Defense Telematics Organization (DTO), by means of a model originating from the profit sector (Van der Meer-Kooistra and Vosselman, 2000). The model describes how contractual relations can be brought …

This article stresses the need to adjust performance management to deficiencies in results controls, whenever such deficiencies prove to be inevitable. The authors argue that management control has to reach beyond results into the underlying activities. Deficient result controls should be supplemented …

Today, Intellectual Capital plays a principal role in the delivery of corporate performance. This importance is reflected in the fact that companies, without the force of any regulations, start to produce intellectual capital statements to communicate their performance; accounting guidelines are being …

Finance and accounting behandelt in een boek de essentiele aspecten van drie disciplines: financieel management, management accounting en financial accounting. Dit maakt Finance and accounting tot een breed en waardevol engelstalig naslagwerk.