... beyond fit and compliance. © Emerald Group Publishing Limited 2014 Legitimacy The Netherlands Sustainability reporting Integrated reporting Justification Sociology of worth A good compromise, a good piece of legislation, is like a good sentence; or a good piece of music...

...Warwick Funnell; Jeffrey Robertson Purpose The purpose of this paper is to examine sixteenth century Netherlands business organisation and accounting practices, then the most advanced in Western Europe, to test Sombart's theory that scientific double entry bookkeeping was an essential prerequisite...

... processing Banks Behaviour modification The Netherlands In the last decade, many theorists have made use of the concept of management accounting routines. Since the publication of the Burns and Scapens (2000) framework on institutional change, the notion of management accounting routines has...

... pronounced when new accounting rules challenge existing routines. Design/methodology/approach A longitudinal case study was conducted at one of the largest banks in The Netherlands. This bank introduced a program called “Results Oriented Management”, which produced various new management accounting rules...

... distinguishes amongst quantitative performance (efficiency, quantities produced) and qualitative performance (accuracy, quality, innovation and employee morale) and uses survey data from 93 public sector organizations in the Netherlands. Findings The research shows that the definition of clear...

... and activities be measured and evaluated? What is the relation between the IC creation processes and companies’ strategy? How can companies report on IC internally and externally? © MCB UP Limited 2001 Information Measurement The Netherlands Model Organisations’ ability...

... the functioning of a programme or government activity is analysed by reference to certain standards or benchmarks and systemic audits. This latter type of audit assesses the adequacy of performance information and its use. Both substantive and systemic audits are carried out by The Netherlands Court of Audit...