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dr. Paul Claes

Lecturer, School of Business and Economics, Accounting

Personal information

I have been working as Assistant Professor at the VU Amsterdam since January 1, 1999. Responsibities relate both to teaching and research (under the authority of third parties, with respect to my dissertation (defended in 2008), and independent research). Besides, I give seminars related to my research-subject (particularly Value-based Management). I have had the honor to present my research on seminars to specific Dutch companies, Dutch executives, and an International audience (a.o., Munich, Milan, Prague, Nice and Seville).

In addition to Value-based Management, my research interests relate to the design and use of management control systems in Small and Medium sized Enterprises/Family firms, management control in Housing Associations, and Controller roles.


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.


- Accounting I, BSc IBA

- Accounting II, BSc EBE and BSc BK

- Performance Management, MSc Business Administration

- Management Control, MSc Accounting and Control (full time and part time)

- Thesis coordinator and thesis supervisor (Bachelor and Master)


Premaster Program Accounting and Control

- Management Accounting

- Introduction to Accounting Research

Ancillary activities
  • Nyenrode Business School | Breukelen | Begeleiding scripties | 2014-01-02 - present

Ancillary activities are updated daily

dr. Paul Claes