管理会计和控制系统是高等教育创造公共价值的工具

IF 3.1 Q2 BUSINESS, FINANCE Financial Accountability & Management Pub Date : 2023-04-16 DOI:10.1111/faam.12365
Luc Salemans, Tjerk Budding
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引用次数: 1

摘要

本文研究了管理会计和控制系统(通过使用西蒙斯的控制杠杆框架进行操作)如何被用作支持公共价值创造的工具,从而为有关公共价值会计的文献做出了贡献。我们采用混合方法进行案例研究,包括文献分析和半结构式访谈,发现我们调查的荷兰应用科学大学对控制系统的使用各不相同。虽然信念和互动控制系统被大量用于战略变革和实施,但诊断控制主要用于分散层面,并被视为确保业务和财务界限不被逾越的工具。因此,信念和互动控制系统为新战略的实施奠定了基础,在新战略中,公共价值的概念发挥了重要作用,并利用诊断控制来约束业务层面的行动。我们还发现,尽管该机构希望与外部利益相关者进行互动,但在日常实践中,这种互动只发生在战略制定阶段,而不发生在中期战略评估阶段。
本文章由计算机程序翻译,如有差异,请以英文原文为准。

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Management accounting and control systems as devices for public value creation in higher education

This paper investigates how management accounting and control systems (operationalized by using Simons’ levers of control framework) can be used as devices to support public value creation and as such it contributes to the literature on public value accounting. Using a mixed methods case study approach, including documentary analysis and semi-structured interviews, we found diverging uses of control systems in the Dutch university of applied sciences we investigated. Although belief and interactive control systems are used intensively for strategy change and implementation, diagnostic controls were used mainly at the decentral level and seen as devices to make sure that operational and financial boundaries were not crossed. Therefore, belief and interactive control systems lay the foundation for the implementation of a new strategy, in which concepts of public value play a large role, using diagnostic controls to constrain actions at the operational level. We also found that although the institution wanted to have interaction with the external stakeholders, in daily practice, this takes place only at the phase of strategy formulation, but not in the phase of intermediate strategy evaluation.

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来源期刊
CiteScore
4.90
自引率
18.20%
发文量
27
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