Conference presentation.At the Dutch Universities of Applied Sciences, the relatively high student drop out rate, as well as the study delay are seen as impediments towards the overall study success. The International Business undergraduate programme is not an exception to this. The focus of this paper …

What can be done to strengthen the controlling position of APAS in the German Audit industry? 1. How can APAS be compared to the US Public Company Accounting Oversight Board (PCAOB) 2. What are the conclusions that can be drawn from the comparison? 3. What is the Wirecard scandal and how did it unfold? 4. …

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 …

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 …

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 …

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 …