Management Control and Public Value
Hogeschools — Dutch universities of applied sci ences — 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 collaborat ion. Luc Salemans investigated how these institutions can better stee r and communicate their societal value using management accounting an d control systems.
Many control systems focus primarily on easi ly measurable outputs, such as student numbers, graduation rates and financial results. As a result, broader societal effects tend to rece ive 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, le arning and long-term value for society.
The findings are releva nt 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.
DESCRIPTION: 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 o pportunities, regional development and sustainable collaboration. Luc Salemans investigated how these institutions can better steer and co mmunicate their societal value using management accounting and contro l systems. Many control systems focus primarily on easily measurable outputs, such as student numbers, graduation rates and financial resu lts. As a result, broader societal effects tend to receive less atten tion. Drawing on a literature review and case studies, Salemans shows that management control systems need not only serve as instruments o f oversight, they can equally support collaboration, learning and lon g-term value for society. The findings are relevant for anyone workin g on public value: from executives and financial controllers in highe r education to policymakers in municipalities and healthcare organisa tions. Steering by numbers alone falls short when organisations also want to create meaningful societal impact. More information on the thesis. Management Control and Public Value END:VEVENT END:VCALENDAR