CLIC Detector and Physics Status

This contribution to LCWS2016 presents recent developments within the CLICdp collaboration. An updated scenario for the staged operation of CLIC has been published; the accelerator will operate at 380 GeV, 1.5 TeV and 3 TeV. The lowest energy stage is optimised for precision Higgs and top physics, while the higher energy stages offer extended Higgs and BSM physics sensitivity. The detector models CLIC_SiD and CLIC_ILD have been replaced by a single optimised detector; CLICdet. Performance studies and R&D in technologies to meet the requirements for this detector design are ongoing.Comment: Talk presented at the International Workshop on Future Linear Colliders (LCWS2016), Morioka, Japan, 5-9 December 2016. C16-12-05.

Management Control Packages in Public Sector Organizations

This thesis examines configurations of management control (MC) packages in public sector organizations, and how they relate to employee motivation and behavior. Using multiple case studies and a survey study, this thesis contributes to the extant literature in three ways. First, it enhances the understanding of interactions between MC elements, for instance by developing the notion of ‘conflicting relations’ and by providing empirical evidence on such relations. Second, this thesis indicates that the recent times of austerity reinforce the use of output-related types of MC, as advocated by New Public Management (NPM) movements. Evidence from this thesis, however, shows that such MC elements have a limited applicability in the public sector, in which the measurement of output is often difficult. Third, this thesis contributes to the MC literature by demonstrating how theories from other fields, such as sociology and psychology, can be used to inform our knowledge of the relation between MC and employee motivation. <br/

Ethics Matters: The Integration of Ethical Considerations in Management Accounting Textbooks

This paper examines the integration of ethical considerations in management accounting (MA) education. Drawing on the work of Alisdair MacIntyre, it is argued that MA instruments such as performance measurement are not morally neutral, but instead bear moral implications. Therefore, this paper contends that MA students should be trained to take these moral implications into consideration alongside MA's technical aspects. A content analysis is carried out to examine the integration of ethical considerations in top-ranked MA textbooks. The findings indicate that these textbooks, particularly the introductory textbooks, marginally integrate ethical considerations. Furthermore, the findings point to the risk of detaching ethical considerations from the discussion of MA's technical aspects, which may weaken the potential of the ethical considerations and turn them into ‘afterthoughts’. Finally, this paper offers practical suggestions for the improvement of the integration of ethical considerations in MA education and concludes with directions for future research