2016, Article in monograph or in proceedings (10th Management Control Research Conference)This paper outlines the essentials of a relational perspective and offers a review of relational accounting studies that are particularly related to strategy and strategising. The aim therefore is to review the contribution of a relational perspective in management accounting literature to the knowledge creation on the performativity of accounting as it relates to strategising. Performative accounting research shows how management accounting shifts from its traditional functionalism in the context of decision support and control towards studying practices. As such, the paper advocates a performativity turn in management accounting research. This turn is consequential for the study of the accounting-strategy nexus and future research avenues are paved.
Subtheme number 70: Strategy practices and performativity: Understanding strategy as performative practice
2014, Article in monograph or in proceedings ()In retrospect, Kaplan's serendipitous encounter with the scorecard of Analog Devices Inc: (a semiconductor company based in the Boston area) gave impetus to the emergence of the balanced scorecard (Schneiderman, 2006; Kleiner, 2002). In the aftermath of the discovery of Analog's scorecard the process of building a new theory about non-financial measures complementing financial measures started through innovation action research (Kaplan, 1998).
2011, Book (monograph) In de verschillende sociaal-agogische opleidingen verdiepen studenten zich in kennis en inzichten uit verschillende wetenschapsgebieden en praktijkervaringen. Langzamerhand bouwen zij een kennisbasis op die de grondslag vormt voor hun handelen. Niet alle studenten vinden het leren van kennis vanzelfsprekend, gemakkelijk of leuk om te doen. Dit boek geeft handreikingen om beter te begrijpen wat de relevantie is van een kennisbasis in het sociaalagogisch werk en hoe je deze kennisbasis opbouwt en onderhoudt.