Nieuwe Ronde, Nieuwe Kansen: Ontwikkeling in Management Accounting & Control

Arnick Boons (1957) is part time Professor in Management Accounting & Control at RSM Erasmus University. He obtained a PhD in financial management at Erasmus University Rotterdam (2000). At the same time he joined Deloitte as a consultant on financial management issues. His consultancy practice includes cost- and performance management assignments mainly in the public sector. His academic research and teaching interests are in the area of costing problems, customer value management and operational excellence. In this inaugural address he discusses recent developments in the area of management accounting and control, and in particular he explores the implications of customer value management for the design of management accounting and management control systems. The central theme of the accounting research programme of ERIM concerns the economic and behavioral aspects of organizational governance structures. These structures comprise the (1) external institutional and regulatory environment of the organization and (2) the organization's internal control arrangements. Special attention is devoted to the analysis of interactions between external and internal governance arrangements. While current research projects mainly focus on the private sector, i.e. listed companies and their governance and control arrangements, new initiatives are taken to study the public sector, with a special focus on health care governance.