Management Control a nd Public Value
Hogeschools — Dutch universities of appl ied sciences — face growing pressure not only to operate efficientl y, but also to demonstrate their contribution to societal challenges such as equal opportunities, regional development and sustainable col laboration. Luc Salemans investigated how these institutions can bett er steer and communicate their societal value using management accoun ting and control systems.
Many control systems focus primarily on easily measurable outputs, such as student numbers, graduation rat es and financial results. As a result, broader societal effects tend to receive less attention. Drawing on a literature review and case st udies, Salemans shows that management control systems need not only s erve as instruments of oversight, they can equally support collaborat ion, learning and long-term value for society.
The findings are relevant for anyone working on public value: from executives and fin ancial controllers in higher education to policymakers in municipalit ies and healthcare organisations. Steering by numbers alone falls sho rt when organisations also want to create meaningful societal impact.
More information on the thesis.
DESCRIPTION: Management Control and Public Value 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 developmen t and sustainable collaboration. Luc Salemans investigated how these institutions can better steer and communicate their societal value us ing management accounting and control systems.Many control systems fo cus 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 revi ew and case studies, Salemans shows that management control systems n eed not only serve as instruments of oversight, they can equally supp ort collaboration, learning and long-term value for society.The findi ngs are relevant for anyone working on public value: from executives and financial controllers in higher education to policymakers in muni cipalities and healthcare organisations. Steering by numbers alone fa lls short when organisations also want to create meaningful societal impact.More information on the thesis. END:VEVENT END:VCALENDAR