{"title":"Waarom de CSRD zoveel meer is dan een ‘disclosure’ standaard","authors":"Ralph ter Hoeven","doi":"10.5117/mab.97.102991","DOIUrl":"https://doi.org/10.5117/mab.97.102991","url":null,"abstract":"column over context CSRD","PeriodicalId":33800,"journal":{"name":"MAB","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48285152","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study uses survival analysis to examine employee turnover in the auditing profession. Building on the Job Demands-Resources model, I analyze the impact of job characteristics (demands and resources) and personal characteristics on organizational turnover. The study is based on a survey among a sample of 309 employees who either were or had been employed in the Belgian auditing profession. At any particular point in time, excess job demands (e.g., workload) increase and job resources (e.g., organizational support for alternative work arrangements) decrease the risk of organizational turnover. Higher family involvement (personal demands) is also associated with increased turnover risk.
{"title":"A survival analysis of organizational turnover in the auditing profession","authors":"Kris Hardies","doi":"10.5117/mab.97.90216","DOIUrl":"https://doi.org/10.5117/mab.97.90216","url":null,"abstract":"This study uses survival analysis to examine employee turnover in the auditing profession. Building on the Job Demands-Resources model, I analyze the impact of job characteristics (demands and resources) and personal characteristics on organizational turnover. The study is based on a survey among a sample of 309 employees who either were or had been employed in the Belgian auditing profession. At any particular point in time, excess job demands (e.g., workload) increase and job resources (e.g., organizational support for alternative work arrangements) decrease the risk of organizational turnover. Higher family involvement (personal demands) is also associated with increased turnover risk.","PeriodicalId":33800,"journal":{"name":"MAB","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45614852","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In dit artikel bespreek ik het boek De meetmaatschappij (2021) van Berend van der Kolk, met als ondertitel ‘waarom we alles meten en wat dat met ons doet’. Van der Kolk is universitair hoofddocent aan de Vrije Universiteit in Amsterdam binnen de vakgroep Accounting. Het boek stelt kritische vragen bij een belangrijk fundament van het accountantsberoep, namelijk cijfers en het meten van de werkelijkheid. In deze boekbespreking geef ik eerst een korte impressie van het boek, daarna een reflectie op het boek en tot slot mijn opinie over het boek.
在这篇文章中，我讨论了Berend van der Kolk的《De meetmatschapij（2021）》一书，副标题为“我们为什么衡量一切，以及这对我们有什么影响”。范德科尔克是阿姆斯特丹Vrije大学会计系的副教授。这本书提出了关于会计职业的一个重要基础，即数字和计量现实的关键问题。在这篇书评中，我首先对这本书有一个简短的印象，然后是对本书的反思，最后是我对本本书的看法。
{"title":"Boekbespreking: De meetmaatschappij","authors":"Herman van Brenk","doi":"10.5117/mab.97.95796","DOIUrl":"https://doi.org/10.5117/mab.97.95796","url":null,"abstract":"In dit artikel bespreek ik het boek De meetmaatschappij (2021) van Berend van der Kolk, met als ondertitel ‘waarom we alles meten en wat dat met ons doet’. Van der Kolk is universitair hoofddocent aan de Vrije Universiteit in Amsterdam binnen de vakgroep Accounting. Het boek stelt kritische vragen bij een belangrijk fundament van het accountantsberoep, namelijk cijfers en het meten van de werkelijkheid. In deze boekbespreking geef ik eerst een korte impressie van het boek, daarna een reflectie op het boek en tot slot mijn opinie over het boek.","PeriodicalId":33800,"journal":{"name":"MAB","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43067384","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study focusses on personality characteristics, first, as a driver of a student’s preference for a master in accountancy. Then, I examine whether the personality characteristics of accountancy students match the personality characteristics driving a person’s public service engagement or entrepreneurial aspirations. The paper provides insights about the motivations of accountancy students amongst whom some will be future statutory auditors. A personality driven motivation towards either public service or entrepreneurship might impact behavioural intentions and may have future audit quality implications. I show that especially a lack of the personality characteristic ‘openness to experience’ characterizes students with a preference for accountancy. The results provide evidence that the personality of accountancy students do not match those of students attracted to either public service or entrepreneurial activities.
{"title":"How do personality characteristics of students aspiring an audit career align with entrepreneurial aspirations and public service engagement?","authors":"Sytse Duiverman","doi":"10.5117/mab.97.96824","DOIUrl":"https://doi.org/10.5117/mab.97.96824","url":null,"abstract":"This study focusses on personality characteristics, first, as a driver of a student’s preference for a master in accountancy. Then, I examine whether the personality characteristics of accountancy students match the personality characteristics driving a person’s public service engagement or entrepreneurial aspirations. The paper provides insights about the motivations of accountancy students amongst whom some will be future statutory auditors. A personality driven motivation towards either public service or entrepreneurship might impact behavioural intentions and may have future audit quality implications. I show that especially a lack of the personality characteristic ‘openness to experience’ characterizes students with a preference for accountancy. The results provide evidence that the personality of accountancy students do not match those of students attracted to either public service or entrepreneurial activities.","PeriodicalId":33800,"journal":{"name":"MAB","volume":" 44","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41252891","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper explores the literature relating Organizational Life Cycle theory with Management Control Systems design. During the birth stage, much emphasis is put on cultural controls. In the growth stage, cultural controls remain important, but the degree of formalization increases with cybernetic controls and administrative controls. During the maturity stage, the most bureaucratic phase is reached with many planning and administrative controls. The revival stage shows a renewed focus on cultural controls and a reduction of administrative controls. Not many findings are available that discuss the decline stage. It is argued that each stage represents important challenges for the CFO.
{"title":"Organizational life cycles and management control systems design","authors":"Martijn van Deun, M. Corbey","doi":"10.5117/mab.97.97221","DOIUrl":"https://doi.org/10.5117/mab.97.97221","url":null,"abstract":"This paper explores the literature relating Organizational Life Cycle theory with Management Control Systems design. During the birth stage, much emphasis is put on cultural controls. In the growth stage, cultural controls remain important, but the degree of formalization increases with cybernetic controls and administrative controls. During the maturity stage, the most bureaucratic phase is reached with many planning and administrative controls. The revival stage shows a renewed focus on cultural controls and a reduction of administrative controls. Not many findings are available that discuss the decline stage. It is argued that each stage represents important challenges for the CFO.","PeriodicalId":33800,"journal":{"name":"MAB","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43069878","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Waardegedreven zorg (WGZ) wordt gezien als een potentieel belangrijke strategie voor zorgorganisaties om kwalitatief hoogwaardige zorg te bieden tegen relatief beperkte kosten. WGZ is meer concreet gericht op het maximaliseren van de (klinische en overige patiënt)uitkomsten per bestede euro. Wij bestuderen op basis van een verkenning van de Nederlandstalige en internationale literatuur in hoeverre deze strategie momenteel is ingebed in de prestatiemanagementsystemen van zorgorganisaties. Tevens reflecteren wij op de link tussen WGZ-strategieën en prestatiemanagement(systemen), die zeer beperkte aandacht krijgt in de wetenschappelijke literatuur. Wij identificeren daarnaast diverse aspecten van prestatiemanagement waarvan wij denken dat die node moeten worden behandeld in de WGZ-literatuur.
{"title":"Prestatiemanagement bij Waardegedreven zorg: hoe verder?","authors":"Hilco van Elten, Ivo De Loo, F. Schaepkens","doi":"10.5117/mab.96.87259","DOIUrl":"https://doi.org/10.5117/mab.96.87259","url":null,"abstract":"Waardegedreven zorg (WGZ) wordt gezien als een potentieel belangrijke strategie voor zorgorganisaties om kwalitatief hoogwaardige zorg te bieden tegen relatief beperkte kosten. WGZ is meer concreet gericht op het maximaliseren van de (klinische en overige patiënt)uitkomsten per bestede euro. Wij bestuderen op basis van een verkenning van de Nederlandstalige en internationale literatuur in hoeverre deze strategie momenteel is ingebed in de prestatiemanagementsystemen van zorgorganisaties. Tevens reflecteren wij op de link tussen WGZ-strategieën en prestatiemanagement(systemen), die zeer beperkte aandacht krijgt in de wetenschappelijke literatuur. Wij identificeren daarnaast diverse aspecten van prestatiemanagement waarvan wij denken dat die node moeten worden behandeld in de WGZ-literatuur.","PeriodicalId":33800,"journal":{"name":"MAB","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44779095","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
For supply chain partners to realize existing potentials, effective controls are necessary to serve as the underlying basis of relationship management. The design and use of controls are ideally based on the principle of matching, in line with the transaction context. Yet, misaligned control structures commonly exist in practice – and this is often associated with negative performance implications. Based on prior research findings, this article points to imitating behavior as a potential source of control misalignment in supply chains. To imitate appropriately and, hence, avoid situations of misalignment, firms should consider tailoring and adapting the control structure to meet specific relationship needs.
{"title":"To imitate or not to imitate? A note on control misalignment in supply chains","authors":"Evelien Reusen","doi":"10.5117/mab.96.82731","DOIUrl":"https://doi.org/10.5117/mab.96.82731","url":null,"abstract":"For supply chain partners to realize existing potentials, effective controls are necessary to serve as the underlying basis of relationship management. The design and use of controls are ideally based on the principle of matching, in line with the transaction context. Yet, misaligned control structures commonly exist in practice – and this is often associated with negative performance implications. Based on prior research findings, this article points to imitating behavior as a potential source of control misalignment in supply chains. To imitate appropriately and, hence, avoid situations of misalignment, firms should consider tailoring and adapting the control structure to meet specific relationship needs.","PeriodicalId":33800,"journal":{"name":"MAB","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42040545","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Dit artikel, dat gebaseerd is op een analyse van een zeventigtal vragenlijsten uitgezet onder businessunitmanagers gedurende de eerste zogenoemde ‘intelligente’ corona-lockdown in Nederland, zoomt in op het zogenoemde ‘Threat-rigidity effect’. Bij dit effect staat het idee centraal dat in tijden van crisis organisaties de spreekwoordelijke teugels aanhalen, minder vrijheden geven aan hun managers en meer gecentraliseerd beslissingen gaan nemen. Dit effect treedt ook op in Nederland. Daar waar acuut genomen controlmaatregelen echter vaak leiden tot meer stress bij betrokkenen, leiden zij blijkens dit onderzoek daarnaast tot meer rolduidelijkheid, en daarmee tot minder stress. Dit artikel reflecteert op dit fenomeen.
{"title":"De impact van het Threat-rigidity effect op de ervaren rolambiguïteit van businessunitmanagers in de COVID-19-crisis","authors":"Kristan Post, Åge van Roon, Ivo De Loo","doi":"10.5117/mab.96.86337","DOIUrl":"https://doi.org/10.5117/mab.96.86337","url":null,"abstract":"Dit artikel, dat gebaseerd is op een analyse van een zeventigtal vragenlijsten uitgezet onder businessunitmanagers gedurende de eerste zogenoemde ‘intelligente’ corona-lockdown in Nederland, zoomt in op het zogenoemde ‘Threat-rigidity effect’. Bij dit effect staat het idee centraal dat in tijden van crisis organisaties de spreekwoordelijke teugels aanhalen, minder vrijheden geven aan hun managers en meer gecentraliseerd beslissingen gaan nemen. Dit effect treedt ook op in Nederland. Daar waar acuut genomen controlmaatregelen echter vaak leiden tot meer stress bij betrokkenen, leiden zij blijkens dit onderzoek daarnaast tot meer rolduidelijkheid, en daarmee tot minder stress. Dit artikel reflecteert op dit fenomeen.","PeriodicalId":33800,"journal":{"name":"MAB","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44606974","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Control in context – veerkracht in turbulente tijden","authors":"Marcel van Rinsum, Paula van Veen-Dirks","doi":"10.5117/mab.96.94826","DOIUrl":"https://doi.org/10.5117/mab.96.94826","url":null,"abstract":"<jats:p>-</jats:p>","PeriodicalId":33800,"journal":{"name":"MAB","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42484648","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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