Hogeschools — Dutch universities of applied sciences — face growing pressure not only to operate efficiently, but also to demonstrate their contribution to societal challenges such as equal opportunities, regional development and sustainable collaboration. Luc Salemans investigated how these institutions can better steer and communicate their societal value using management accounting and control systems.
Many control systems focus primarily on easily measurable outputs, such as student numbers, graduation rates and financial results. As a result, broader societal effects tend to receive less attention. Drawing on a literature review and case studies, Salemans shows that management control systems need not only serve as instruments of oversight, they can equally support collaboration, learning and long-term value for society.
The findings are relevant for anyone working on public value: from executives and financial controllers in higher education to policymakers in municipalities and healthcare organisations. Steering by numbers alone falls short when organisations also want to create meaningful societal impact.
More information on the thesis.
