In retrospect, Kaplan's serendipitous encounter with the scorecard of Analog Devices Inc: (a semiconductor company based in the Boston area) gave impetus to the emergence of the balanced scorecard (Schneiderman, 2006; Kleiner, 2002). In the aftermath of the discovery of Analog's scorecard the process …

In de verschillende sociaal-agogische opleidingen verdiepen studenten zich in kennis en inzichten uit verschillende wetenschapsgebieden en praktijkervaringen. Langzamerhand bouwen zij een kennisbasis op die de grondslag vormt voor hun handelen. Niet alle studenten vinden het leren van kennis vanzelfsprekend, …

This paper outlines the essentials of a relational perspective and offers a review of relational accounting studies that are particularly related to strategy and strategising. The aim therefore is to review the contribution of a relational perspective in management accounting literature to the knowledge …