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Waarom de CSRD zoveel meer is dan een ‘disclosure’ standaard 为什么CSRD不仅仅是一个披露标准
MAB Pub Date : 2023-03-13 DOI: 10.5117/mab.97.102991
Ralph ter Hoeven
{"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}
引用次数: 0
A survival analysis of organizational turnover in the auditing profession 审计行业组织更替的生存分析
MAB Pub Date : 2023-03-13 DOI: 10.5117/mab.97.90216
Kris Hardies
{"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}
引用次数: 0
Boekbespreking: De meetmaatschappij 书评:meetmaatschappij
MAB Pub Date : 2023-03-13 DOI: 10.5117/mab.97.95796
Herman van Brenk
{"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}
引用次数: 0
How do personality characteristics of students aspiring an audit career align with entrepreneurial aspirations and public service engagement? 渴望从事审计职业的学生的性格特征如何与创业愿望和公共服务参与相一致？
MAB Pub Date : 2023-03-13 DOI: 10.5117/mab.97.96824
Sytse Duiverman
{"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}
引用次数: 0
Organizational life cycles and management control systems design Organizational生命周期和管理控制系统设计
MAB Pub Date : 2023-03-13 DOI: 10.5117/mab.97.97221
Martijn van Deun, M. Corbey
{"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}
引用次数: 0
Kleine stapjes voorbij compliance en boilerplate 超越合规性和样板的小步骤
MAB Pub Date : 2022-12-21 DOI: 10.5117/mab.96.96861
A. Brouwer
{"title":"Kleine stapjes voorbij compliance en boilerplate","authors":"A. Brouwer","doi":"10.5117/mab.96.96861","DOIUrl":"https://doi.org/10.5117/mab.96.96861","url":null,"abstract":"<jats:p>-</jats:p>","PeriodicalId":33800,"journal":{"name":"MAB","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47980318","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}
引用次数: 0
Prestatiemanagement bij Waardegedreven zorg: hoe verder? 价值驱动时的绩效管理:如何继续?
MAB Pub Date : 2022-10-24 DOI: 10.5117/mab.96.87259
Hilco van Elten, Ivo De Loo, F. Schaepkens
{"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}
引用次数: 0
To imitate or not to imitate? A note on control misalignment in supply chains 模仿还是不模仿？关于供应链中控制错位的一点注记
MAB Pub Date : 2022-10-24 DOI: 10.5117/mab.96.82731
Evelien Reusen
{"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}
引用次数: 0
De impact van het Threat-rigidity effect op de ervaren rolambiguïteit van businessunitmanagers in de COVID-19-crisis Threat-rigidity效应的影响,在经验丰富的businessunitmanagers rolambiguiteit COVID-19-crisis
MAB Pub Date : 2022-10-24 DOI: 10.5117/mab.96.86337
Kristan Post, Åge van Roon, Ivo De Loo
{"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}
引用次数: 0
Control in context – veerkracht in turbulente tijden 背景下的控制——动荡时期的韧性
MAB Pub Date : 2022-10-24 DOI: 10.5117/mab.96.94826
Marcel van Rinsum, Paula van Veen-Dirks
{"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}
引用次数: 0
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