This paper investigates how management accounting and control systems (operationalized by using Simons’ (1995a) levers of control framework) can be used as devices to support public value creation and as such it contributes to the literature on public value accounting. Using a mixed methods case study …

The role that the physical environment plays in value creation is changing. Place is becoming an ever more critical role in people’s willingness to come and spend time in a given environment. There are vital linkages between place-making and place maintenance. This session will discuss the emergence …

More than 25!years after Moore’s first introduction of the public value concept in 995, the concept is now widely used, but its operationalization is still considered difficult. This paper presents the empirical results of a study analyzing the application of the public value concept in Higher Education …

BACKGROUND: The original Rainbow Model of Integrated Care Measurement Tool (RMIC-MT) is based on the Rainbow Model of Integrated Care (RMIC), which provides a comprehensive theoretical framework for integrated care. To translate and adapt the original care provider version of the RMIC-MT and evaluate …

Purpose - The purpose of this paper is to analyze whether the fitness industry in Belgium is financially viable in its position as a growing commercial player within the framework of the European sport model where non-profit and public sport providers still have a strong impact. Design/methodology/approach …