My research interests (and dissertation) relate to Value-based Management and Management Control Systems. More specifically, how do companies that manage for value adapt their management control system, and what specific issues are addressed in order to increase the company's economic value? Issues involved are: why do companies manage for value, what metrics do they apply, how is VBM implemented, and what are its effects on behavior and attitude, decisions, and performance.
This research is conducted by means of case studies with 5 Dutch companies. My dissertation, 'Value-based Management Control Systems: An Analysis of Design and Use', has been successfully defended on September 12th, 2008.
Besides, I am very interested in the design and use of management control systems in Small and Medium sized Enterprises/Family firms, in conjunction with the way they are funded. Does crowdfunding, venture capital, family/friends/fools, or a bank loan have impact on the way how performance is managed? How does this relate to the life-cycle stage of the organization? Are management control instruments/tools/techniques used (differently) among stages and funding of SMEs?
An other research topic is management control in Housing Associations. In the past couple of years a lot of regulation has been issued regarding housing associations. How does this influence the management control systems in these organizations? How does it influence the choices they make in activities?
Lastly, the role of controllers catches my attention. A lot has been said and written about 'business controllers', and how much better they would be than 'financial controllers'. Is this really the case? My research for instance takes the personal characteristics of controllers into consideration to see what makes a good business controller, challenging whether business controllers are always the better option for organizations.
