{"id":{"repo_id":"radboud","oai_identifier":"oai:repository.ubn.ru.nl:2066/298028"},"canonical_url":"https://search.dev.ndltd.org/etd/radboud/oai:repository.ubn.ru.nl:2066/298028","repository":{"repo_id":"radboud","name":"Radboud University Nijmegen","base_url":"https://repository.ubn.ru.nl/oai/request"},"display":{"title":"Management control systems aiming for multiple value creation","abstract":"Contains fulltext : 736117.pdf (Publisher’s version ) (Open Access)","abstract_html":"Contains fulltext : 736117.pdf (Publisher’s version ) (Open Access)","abstract_has_math":false,"creators":["Willekes, E.J."],"institution":"S.l. : s.n.","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":["Jonker, J.","Wagensveld, J."],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2023,"date_issued":"2023","date_published":"2023","updated_at":"2026-07-24T04:01:06Z","subjects":["Institute for Management Research"],"languages":[],"rights":[],"rights_urls":[],"identifier_entries":[{"key":"dc:identifier","label":"Identifier","values":["9789464199246"],"render_values":[{"text":"9789464199246","href":null,"code":true}]}]},"links":{"outbound_url":"https://hdl.handle.net/2066/298028","outbound_label":"Handle","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor","label":"Contributor","values":["Jonker, J.","Wagensveld, J."]},{"key":"dc:creator","label":"Author","values":["Willekes, E.J."]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2023"]},{"key":"dc:publisher","label":"Institution","values":["S.l. : s.n."]},{"key":"dc:type","label":"Dc Type","values":["Doctoral thesis"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Institute for Management Research"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["https://repository.ubn.ru.nl//bitstream/handle/2066/298028/736117.pdf","https://hdl.handle.net/2066/298028","9789464199246"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["Contains fulltext : 736117.pdf (Publisher’s version ) (Open Access)","In 1994, it was John Elkington who coined the term “triple bottom line”(TBL). This is generally seen as the first attempt to incorporate social and environmental impact in an accounting framework. When reflecting on the TBL in 2018, Elkington stated that regardless of the overload of emerging sustainability frameworks in the last two decades, the TBL concept failed to bury the economic accounting paradigm of a single bottom line. However, a minority of organizations prove that it is possible to successfully create a balance between economic, ecological and social value, the so-called multiple value creation (MVC). In our study, we intend to learn from these organizations. In doing so, we have investigated how their monitoring and control processes (management control systems) are designed and implemented concerning MVC. Our research shows that current accounting systems are designed to primarily facilitate the economic accounting paradigm of a single bottom line. We conclude that monitoring and controlling MVC requires another way of thinking, also referred to as integrated thinking. This research explores how MCSs can be designed and implemented to support integrated thinking, showing the complex interplay between relevant control elements, including the needed role of the accounting and control professional thereto.","Radboud University, 29 november 2023","Promotor : Jonker, J. Co-promotor : Wagensveld, J.","324 p."]},{"key":"dc:title","label":"Title","values":["Management control systems aiming for multiple value creation"]}]}],"canonical_facts":{"dc:contributor":["Jonker, J.","Wagensveld, J."],"dc:creator":["Willekes, E.J."],"dc:date":["2023"],"dc:description":["Contains fulltext : 736117.pdf (Publisher’s version ) (Open Access)","In 1994, it was John Elkington who coined the term “triple bottom line”(TBL). This is generally seen as the first attempt to incorporate social and environmental impact in an accounting framework. When reflecting on the TBL in 2018, Elkington stated that regardless of the overload of emerging sustainability frameworks in the last two decades, the TBL concept failed to bury the economic accounting paradigm of a single bottom line. However, a minority of organizations prove that it is possible to successfully create a balance between economic, ecological and social value, the so-called multiple value creation (MVC). In our study, we intend to learn from these organizations. In doing so, we have investigated how their monitoring and control processes (management control systems) are designed and implemented concerning MVC. Our research shows that current accounting systems are designed to primarily facilitate the economic accounting paradigm of a single bottom line. We conclude that monitoring and controlling MVC requires another way of thinking, also referred to as integrated thinking. This research explores how MCSs can be designed and implemented to support integrated thinking, showing the complex interplay between relevant control elements, including the needed role of the accounting and control professional thereto.","Radboud University, 29 november 2023","Promotor : Jonker, J. Co-promotor : Wagensveld, J.","324 p."],"dc:identifier":["https://repository.ubn.ru.nl//bitstream/handle/2066/298028/736117.pdf","https://hdl.handle.net/2066/298028","9789464199246"],"dc:publisher":["S.l. : s.n."],"dc:subject":["Institute for Management Research"],"dc:title":["Management control systems aiming for multiple value creation"],"dc:type":["Doctoral thesis"]},"updated_at":"2026-07-24T04:01:06Z"}