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Centre Etude Performance Entreprise

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See detailImpact de l'influence sociale de l'équipe dirigeante sur la culture de responsabilité des médecins dans les Centres Hospitaliers Universitaires Algériens
Bounazef, Djida ULiege

Doctoral thesis (2017)

This research analyses the impact of leaders’ social influence on physicians’ culture of accountability through the study of organisational values and practices in hospitals. It analyses the impact of ... [more ▼]

This research analyses the impact of leaders’ social influence on physicians’ culture of accountability through the study of organisational values and practices in hospitals. It analyses the impact of social identity, values normalisation, conformism, practices of post-new public management and quality of interactional climate on the sensitization of social values, behaviours and actions. The research model refers to the works of Tajfel/Turner, Lewin and Schein/Hofstede. It analyses strength of hospital culture, existence of sub-cultures, importance of informal authority and power pressures’ perception between leaders and physicians. Results highlight strength of social values, level of attachment, culture of accountability’s perception and strength of motivation to shared accountability’s factors of 380 physicians in 5 different University Hospitals. [less ▲]

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See detailSustainable performance management in high-end luxury goods firms: the use of the "Reputation-Clock" Model
Riguelle, France ULiege; Van Caillie, Didier ULiege

in Gardetti, Miguel Angel (Ed.) Sustainable Management of Luxury (2017)

The chapter describes the motivations and the content of a performance management tool, the "Reputation-Clock" Model, applied to the specific case of Raidillon, a small Belgian luxury firm active in the ... [more ▼]

The chapter describes the motivations and the content of a performance management tool, the "Reputation-Clock" Model, applied to the specific case of Raidillon, a small Belgian luxury firm active in the sector of high-end watches and leather goods. Based on the assumption that reputational capital accumulation and dilution is a complex adaptive system (CAS) embedded in its own environment and context, the “Reputation-Clock” integrates the major KPIs that a small firm from the high-end luxury goods industry has to leverage in order to manage its reputation performance from a sustainable point of view. [less ▲]

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See detailImplementing an University Risk Management approach at the University of Liège : the lessons from one year experiment
Kamto Kenmogne, Marius ULiege; Van Caillie, Didier ULiege; Despy, Laurent ULiege

Scientific conference (2016, October 10)

In the vision of educational organisations as loosely coupled systems already depicted by Weick in 1976, the need for a global and integrated management system allowing to optimise dynamically the use of ... [more ▼]

In the vision of educational organisations as loosely coupled systems already depicted by Weick in 1976, the need for a global and integrated management system allowing to optimise dynamically the use of scarce resources in an environment characterized by an increasing pressure to comply to the multiple requirements imposed by the numerous internal and external stakeholders of (Public) Universities is growing. In this context, this study relies on an analysis of the recent literature about risk management in complex organizations and on the first lessons drawn from a first one-year experiment in the implementation of an ERM approach in a Public University context to discuss the interest of developing an effective University Risk Management methodology and protocol in a University and to identify the benefits of ERM for universities. [less ▲]

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See detailEtude des déterminants de l'efficacité organisationnelle des associations sans but lucratif bénéficiaires de microcrédits au Burundi: une approche d'alignement stratégique
Nduwayo, Marie Goreth ULiege

Doctoral thesis (2016)

Even if the Henderson and Venkatraman (1993) works on the strategic alignment have paved the way for several research to determine the impact of strategic alignment on companies’ organizational ... [more ▼]

Even if the Henderson and Venkatraman (1993) works on the strategic alignment have paved the way for several research to determine the impact of strategic alignment on companies’ organizational performance, there is absence of consensus in the literature regarding how companies can align. In addition, while the question of the effectiveness of non-profit organizations remains an important topic for researchers, empirical studies of their organizational effectiveness remain rare. We address this issue by taking on account a specific attribute of a difficult economic environment: the threat of survival of Burundian's Non-Profit Associations (ASBL) beneficiaries of microcredits. Thus, our study shows that the strategic alignment of these ASBL is realize through on their adjustment (taken in the sense of finality or condition that is different from the process) to the constraints of their donors. This approach articulate on three registers: in positioning us in the field of research of company strategies, we base on strategic alignment in the context of survival, and then we address survival issues. We demonstrate that the strategic adjustment is the basis of the survival strategies of these microstructures in a Burundian context dominated by insecurity and extreme poverty. The primary needs of these entities are indeed at the root of the adjustment response to key resources provided by microfinance institutions. Thus, the objective of our study is to explain how the strategic alignment of these ASBL to the constraints of the donors can have a decisive influence on their organizational effectiveness (a facet of performance). To this end, we build a model and we test it empirically with 150 ASBL beneficiaries of microcredits created from 1992 to 2011. We prove that their internal organization is an important determinant of their organizational effectiveness and is the basis of their efficiency. This organizational asset has certain particular features and is the result of strategic alignment. [less ▲]

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See detailProfessionalization of Human Resource Management in Social Enterprises
Moreau, Charlotte ULiege

Doctoral thesis (2016)

Social enterprises put the human being at the heart of their functioning. But managing human beings, and consequently managing human resources, remains poorly developed and studied in social enterprises ... [more ▼]

Social enterprises put the human being at the heart of their functioning. But managing human beings, and consequently managing human resources, remains poorly developed and studied in social enterprises. However, the social enterprise sector is currently undergoing important changes: increased complexity of legal and institutional frameworks; focus on impact evaluation; transformation of public funding schemes; increased competition, etc. Those evolutions question the functioning of social enterprises and strongly impact their human resource management (HRM) practices. A movement towards professionalization of social enterprises is observed. In this doctoral thesis, we focus on the topic of HRM professionalization in social enterprises. First, we clarified our understanding of the black box of professionalization. We developed a conceptual model composed of three dimensions, the HR tools, the HR function and the HR philosophy, which together allowed apprehending HRM professionalization. Then, the data collection was achieved through a methodology mixing quantitative and qualitative approaches. Indeed, a large quantitative survey was conducted by sending a questionnaire to the Belgian French-speaking social enterprises working with at least ten workers. In parallel, in-depth case studies were performed in four voluntary very different social enterprises, as the objective was to observe the diversity of the HR practices. The results of those mixed-methodologies offer a wealth of learning opportunities and allow for a better apprehension of HRM and its evolution in social enterprises. An important diversity in the HR practices is observed. A certain level of formalization has to be highlighted but the real stakes lay elsewhere. The deeper issues in terms of HRM professionalization occur around the HR function, i.e. the roles of the HR actors, but above all around the philosophy underlying the HR evolutions. Indeed, social enterprises seem constructed, even implicitly, around a critical choice that impacts the whole organization and its functioning. That critical choice can be conceived as the internal concretization of the organization’s larger mission and is thus specific to each social enterprise. The paths of HRM professionalization and its different dimensions are strongly influenced by these critical choices. In social enterprises, the critical choices act as a filter toward the potential external pressures. Furthermore, critical choices are the results of an evolving compromise between different logics. If new logics arise, the critical choice is challenged, leading to strong questionings of HR issues among others. Critical choices are subject to an important legitimization and power stakes between the actors. Finally, these different elements let us think that the classic perspectives on HRM (universalistic, contingency and configurational) are hardly appropriate here. Consequently, we offer a new approach, a “processual” perspective to study the paths of HRM professionalization by considering the contexts surrounding the social enterprise, their internal characteristics, the power stakes around those questions and the evolution of all these elements through time. The contributions of this work include the “processual” approach, the conceptual model or the analysis of a poorly studied phenomenon. [less ▲]

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See detailThe design of performance monitoring systems in healthcare organizations : a stakeholder perspective
Rouhana, Rima; Van Caillie, Didier ULiege

in Journal Medical Libanais = Lebanese Medical Journal (2016), 64/1

Monitoring the hospital’s performance is evolving over time in search of more efficiency by integrating additional levels of care, reducing costs and keeping stuff up-to-date. To fulfill these three ... [more ▼]

Monitoring the hospital’s performance is evolving over time in search of more efficiency by integrating additional levels of care, reducing costs and keeping stuff up-to-date. To fulfill these three potentially divergent aspects and to monitor performance, healthcare administrators are using dissimilar management control tools. To explain why, we suggest to go beyond traditional contingent factors to assess the role of the different stakeholders (governments, patients, authorities, personnel and administrators) that are at the heart of any healthcare organization. So, the main interest of our empirical study is to appraise how healthcare managers can foster strategic “alignment” in chaotic environments. To investigate this subject, we rely first on seminal studies to appraise the role of the main healthcare players and their influence on some organizational attributes (essentially size, lifecycle, structure, climate and technology in use). We then consider the managerial awareness and the perception of a suitable management control system (MCS) to promote a strategy-focused organization. Our methodology is based on a qualitative approach of twenty-two case studies, lead in two heterogeneous environments (Belgium and Lebanon). This method allows to illustrate, for each healthcare player, its positioning within the healthcare systems. Thus, we define how its role, its perception and its responsiveness manipulate the organization’s internal climate and shape the design of the performance monitoring systems. Our findings are expected to add knowledge on the reasons of the choice of adequate management systems, within three different healthcare organizational structures: university, general/university and general hospitals. [less ▲]

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See detailÉtude de la culture de sécurité des patients dans un service de radiothérapie: Analyse de l’interaction entre le climat de sécurité et les comportements de participation à la sécurité
Kamto Kenmogne, Marius ULiege; Van Caillie, Didier ULiege; BOGA, Deniz ULiege et al

in Cahiers de la Sécurité et de la Justice (2016), 37

L’article analyse l’interaction entre deux dimensions de la culture de sécurité : le climat de sécurité et les comportements propices à la sécurité du patient. À partir d’un questionnaire administré ... [more ▼]

L’article analyse l’interaction entre deux dimensions de la culture de sécurité : le climat de sécurité et les comportements propices à la sécurité du patient. À partir d’un questionnaire administré auprès de l’ensemble du personnel d’un service de radiothérapie (SRT) employant 98 personnes, nous décrivons les principales forces et faiblesses du système de gestion de la sécurité (SGS) du service tel que perçu par son personnel. L’analyse des correspondances multiples (ACM) que nous réalisons permet de mettre en avant des liaisons entre perceptions du SGS et comportements de participation à l’amélioration de la sécurité des patients. Les résultats démontrent que les perceptions négatives du personnel à l’endroit du SGS et notamment la méfiance envers le principe de non-punition sont liées à la manifestation d’une absence de volonté de participer à la sécurité. De plus, dans le SRT étudié, nous observons une différence entre ceux qui ont une perception positive élevée de l’engagement de la direction du service envers la sécurité et ceux qui en ont une perception positive modérée. L’étude démontre que seuls les travailleurs ayant des perceptions positives élevées de l’engagement de la direction ont la volonté de participer à l’amélioration de la sécurité. Enfin, l’étude met en lumière deux sous-cultures de sécurité en fonction du secteur professionnel et du niveau de motivation envers la sécurité : la sous-culture des médecins opposée à celle du personnel de dosimétrie. Les premiers ont la volonté de participer à l’amélioration de la sécurité des patients alors que les seconds sont du groupe des travailleurs qui ne sont pas motivés. [less ▲]

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See detailThe Role of Government in Path- Dependent Development of SME Sector in Ukraine
Shutyak, Yuliya; Van Caillie, Didier ULiege

in Journal of East-West Business (2015), 21(1), 67-90

This article studies evolution of governmental support for SME development from the times of Perestroika until 2013. Guided by institutional theory, the article revises SME development in Ukraine and ... [more ▼]

This article studies evolution of governmental support for SME development from the times of Perestroika until 2013. Guided by institutional theory, the article revises SME development in Ukraine and explains government actions through the prism of path dependence. The analysis is conducted within a matrix logic resuming the data by several periods of time corresponding to changes in the Ukrainian government and being juxtaposed to the main stages of the path dependence analytical framework. The study reveals main trends in governmental support for small business and main challenges remaining nowadays. [less ▲]

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See detailRisk of death and the economic accessibility at the dialysis therapy for the renal insufficient patients in Lubumbashi city, Democratic Republic of Congo
Mundongo Thamba, Henri; Van Caillie, Didier ULiege; Mutach Kapend, Francis et al

in Pan African Medical Journal (2014), 19:61

The last five years, Lubumbashi records the emergence centers of dialysis. We achieved this study to evaluate the risk factors of death for the renal insufficient patients and the economic accessibility ... [more ▼]

The last five years, Lubumbashi records the emergence centers of dialysis. We achieved this study to evaluate the risk factors of death for the renal insufficient patients and the economic accessibility to this peak therapy. A cross sectional study based on a random sample of 53 patients has been completed in 2012. The data is analyzed using the SPSS 19.0 software. A significance level of p < 0.05 and Confidence interval fixed to 95%. The Fischer exact test and the odds ratio have been used. The participation rate was 65.4%. The mean age was 49.49 ± 13.30 years old and 60.4 % were aged > 50 years old. The sex ratio 0.3 women by men was noted. 83% of patients was private versus other category (p<0.05). 66 % are renal insufficient chronic patients versus 34 % of recent renal insufficient patients. 90% of patients were diabetic hypertensive. The patients' monthly income declared was US$ 205 for 52.8% of patients, US $ 525 for 34% patients and US $ 750 for 13.2% of patients versus US $ 1, 270 monthly mean care cost. The deaths are associated statistically with an interruption of the treatment (χ²=9.30, p=0.0022, OR= 8.5) and with the irregularity of treatment (χ²=8.65, p=0.0032, OR=6). Africa in comparison with countries of other continents, to invest in advanced medical equipment is a salutary measure, but the majority of patients are not able to pay the costs of health care. Our results shown that, the dialysis became an ultimate recourse for the renal insufficient patients at Lubumbashi city but the economic accessibility remains a major obstacle. Consequently, it's important to subsidize the health care of these patients. [less ▲]

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See detailCompeting as a Luxury SME
Riguelle, France ULiege; Van Caillie, Didier ULiege

in Reinecke, Sven; Berghaus, Benjamin; Müller-Stewens, Günter (Eds.) The Management of Luxury : A Practitioner’s Handbook (2014)

Historically, the luxury industry was based on family firms and independent creators or founders. Such individuals had a natural tendency to retain ownership, to consolidate their image and their ... [more ▼]

Historically, the luxury industry was based on family firms and independent creators or founders. Such individuals had a natural tendency to retain ownership, to consolidate their image and their traditional handicrafts and to protect their power of control. However, the industry has moved on to an industrial development logic, brought on by the increasing need for family SMEs to climb on the bandwagon of globalization. Lasting changes have been brought about by big international actors whose large and diversified high-prestige brand portfolios yield huge and still increasing turnovers. Sometimes, they strangle the historical DNA of those brands, threatening one of their greatest strategic strengths. [less ▲]

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See detailAnalyse des facteurs de perception du risque de mauvaise localisation de la tumeur par les travailleurs dans un service de radiothérapie
Kamto Kenmogne, Marius ULiege

Conference (2014, July 08)

A la suite des scandales médicaux de Toulouse et d’Epinal, la sécurité des soins en radiothérapie a connu un intérêt croissant. En même temps qu’une réglementation plus exigeante est émise, des méthodes ... [more ▼]

A la suite des scandales médicaux de Toulouse et d’Epinal, la sécurité des soins en radiothérapie a connu un intérêt croissant. En même temps qu’une réglementation plus exigeante est émise, des méthodes de gestion de risques issues de l’industrie sont expérimentées et les résultats des expériences publiés. Toutefois, ces méthodes sont souvent basées sur des hypothèses à priori sur le comportement humain et aucune n’analyse spécifiquement comment les risques sont évalués par les divers acteurs et groupes d’acteurs intervenant dans le processus de prise en charge du patient. Le présent article fournit les résultats d’une étude empirique analysant les facteurs psychologiques expliquant les différences de perception du risque de mauvaise localisation par les travailleurs d’un service de radiothérapie. Il démontre que les médecins qualifiés d’experts minimisent ce risque en s’appuyant d’une part sur leur connaissance de la fréquence de réalisation du risque et des conséquences pour le patient et d’autre part sur leur expérience et leurs compétences pour le prévenir et le réduire. Le personnel d’administration qualifié de profane ne s’estime pas concerné par ce risque. Bien que beaucoup le considèrent comme élevé, ils n’ont pas d’avis sur les différents facteurs de perception proposés dans le cadre d’analyse de Slovic. [less ▲]

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See detailL'hôpital, une entreprise comme les autres ? Oui, mais ...
Van Caillie, Didier ULiege

Conference (2014, July 07)

A l’instar d’une entreprise industrielle, l’hôpital actuel présente les caractéristiques suivantes, quel que soit son statut ou sa localisation : Il est constitué d’un ensemble de ressources rares et ... [more ▼]

A l’instar d’une entreprise industrielle, l’hôpital actuel présente les caractéristiques suivantes, quel que soit son statut ou sa localisation : Il est constitué d’un ensemble de ressources rares et limitées, de nature humaines, techniques, financières et immatérielles (savoirs et connaissances), dont il doit justifier d’une utilisation efficiente (en clair, maximiser le rapport output/coût) en regard des attentes diverses et parfois contradictoires de ses différentes parties prenantes (patients, collaborateurs, autorités de financement, autorités de contrôle) s’il veut remplir le rôle de création de valeur sociétale naturellement dévolu à toute organisation. En terme managérial, son défi quotidien est de : Gérer de manière coordonnée des flux multiples (flux des patients physiques, objets des soins ; flux des médicaments et des traitements, nécessaires à la fluidité du flux des patients ; flux d’information, traduction virtuelle des patients physiques nécessaire lui aussi à la fluidité du flux des patients) dans un souci permanent d’efficience multiple : garantir le bon soin au bon patient au bon moment avec l’information suffisante, les médicaments et l’infrastructure adéquate, le tout, au moindre coût. Simultanément, coordonner en permanence l’ensemble des ressources humaines, matérielles et financières de l’organisation, et surtout motiver la principale ressource critique, l’ensemble des collaborateurs (corps médical, corps infirmier, corps technicien de support, corps de support à la gestion), en résolvant de manière continue les défis quotidiens d’une bonne communication interpersonnelle (dans et entre les services), d’une motivation individuelle alignée sur les besoins et les attentes de l’organisation et d’une parfaite coordination avec les attentes du patient. [less ▲]

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See detailThe concept of economic security of the hospital: A new look at the levers of control
Shutyak, Yuliya ULiege; Van Caillie, Didier ULiege

Conference (2014, July)

Despite a significant progress achieved in the healthcare sector during last decades, we need to admit the fact that many urgent problems remain unsolved even in well developed countries. Along with other ... [more ▼]

Despite a significant progress achieved in the healthcare sector during last decades, we need to admit the fact that many urgent problems remain unsolved even in well developed countries. Along with other major factors, economic causes of these problems hold a prominent position. It is then necessary to think about a need of shifting from a view of hospitals as ever being institutions existing by default in any society to a view of hospitals as organisations with an incorporated economic mechanism, adapted to social changes and relevant economic risks. With this regard, this paper seeks to incorporate the concept of economic security of the hospital into Simons’ LOC model used in hospital management. We provide a brief overview of the concept of economic security of the organization. We adjust this concept for hospital management considering the healthcare system as an economic system and taking main problems of the hospital and interests of stakeholders in the core of strategy development. Further, we accommodate the concept with the levers of control. The result of the paper is a revised Simons’ LOC model which provides a theoretical framework for further research on hospital management and serves a modified management instrument. [less ▲]

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See detailThe concept of economic security of the hospital: A new look at the levers of control
Shutyak, Yuliya ULiege; Van Caillie, Didier ULiege

in Forum Scientiae Oeconomia (2014), 2/2

Despite a significant progress achieved in the healthcare sector during last decades, we need to admit the fact that many urgent problems remain unsolved even in well developed countries. Along with other ... [more ▼]

Despite a significant progress achieved in the healthcare sector during last decades, we need to admit the fact that many urgent problems remain unsolved even in well developed countries. Along with other major factors, economic causes of these problems hold a prominent position. It is then necessary to think about a need of shifting from a view of hospitals as ever being institutions existing by default in any society to a view of hospitals as organisations with an incorporated economic mechanism, adapted to social changes and relevant economic risks. With this regard, this paper seeks to incorporate the concept of economic security of the hospital into Simons’ LOC model used in hospital management. We provide a brief overview of the concept of economic security of the organization. We adjust this concept for hospital management considering the healthcare system as an economic system and taking main problems of the hospital and interests of stakeholders in the core of strategy development. Further, we accommodate the concept with the levers of control. The result of the paper is a revised Simons’ LOC model which provides a theoretical framework for further research on hospital management and serves a modified management instrument. [less ▲]

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See detailPhilosophy of economic security of organization: The constructivist approach
Shutyak, Yuliya ULiege

Conference (2014, June)

The purpose of this paper is to present the concept of economic security of the organization. Guiding by the constructivism approach, the author conducts a narrative literature review on economic security ... [more ▼]

The purpose of this paper is to present the concept of economic security of the organization. Guiding by the constructivism approach, the author conducts a narrative literature review on economic security of organization in parallel with well-known theories of business management.The presented in the paper ideas are an impulse for a new wave in organizational research basing on a new globalizing theoretical framework. The proposed approach to organizational management through the prism of security allows connecting disjoined concepts used in organizational studies and highlights aspects important for organizational survival and growth but mostly overlooked by scientists. The paper’s value consists in evolving of a relatively unexploited concept of economic security of the organization. [less ▲]

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See detailTHE CONCEPT OF ECONOMIC SECURITY OF THE ENTERPRISE: WHY DO WE NEED IT?
Shutyak, Yuliya ULiege; Danylenko, Olena; Van Caillie, Didier ULiege

Scientific conference (2014, April 10)

This article addresses the theoretical concept of economic security of the enterprise (ESE) and discusses its features in post-Soviet countries based on a review of the Ukrainian scientific literature ... [more ▼]

This article addresses the theoretical concept of economic security of the enterprise (ESE) and discusses its features in post-Soviet countries based on a review of the Ukrainian scientific literature. This study includes an explanation of the specific conditions of economic and social transformation as well as of the developments in post-Soviet economic science that led to the introduction of the term “economic security of the enterprise”. This research intends to explain the concept of ESE in post-Soviet economic thought and discusses its utility for different stakeholders. The main research questions are therefore: What are the approaches to a definition of ESE within the concept of ESE in Ukrainian economic thought? How can the main features of ESE be defined? What are the benefits of the concept of ESE for a firm's stakeholders? Our study is based on a qualitative content analysis of the Ukrainian economic literature considering ESE. We conducted a content analysis of the definitions of ESE presented in over 50 dissertations defended in Ukraine during the period 1999-2011. This analysis allows us to identify the distinctive features of the concept: ESE is presented as a generalizing concept, in which terms such as competitiveness, threats, and profitability point out only one aspect of the phenomenon neglecting others. The notion of economic security of the enterprise has a complex internal nature that includes a variety of structural interactions among internal elements of a firm and its external environment, and thus we suggest to define the notion of ESE via its static and dynamic dimensions. Being a broader concept than other widely applied concepts (such as Enterprise Risk Management), the concept of ESE can be of special interest for business managers as well as public authorities due to its ability to propose a solid foundation for economic security on local, regional and national levels. In this context, the economic security framework gives public authorities a basis for policy decisions regarding the future of enterprises. [less ▲]

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See detailLa pauvreté chez les indépendants : aperçu
Van Rossem, Ronan; Foubert, Joséphine; Van Caillie, Didier ULiege

in Pannecoucke, Isabelle; Lahaye, Willy; Vranken, Jan (Eds.) et al Pauvreté en Belgique - Annuaire Fédéral 2014 (2014)

This chapter is a part of the Federal Compendium 2014 "Poverty in Belgium". It deals for the first time with the problem of poverty amongst self-employed people, showing first the statistical magnitude of ... [more ▼]

This chapter is a part of the Federal Compendium 2014 "Poverty in Belgium". It deals for the first time with the problem of poverty amongst self-employed people, showing first the statistical magnitude of the problem and exploring then, from a qualitative analysis, the main causes and managerial errors leading a self-employed people to poverty. [less ▲]

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See detailCoûts de soins de malades diabétiques hospitalisés en court séjour à Lubumbashi : Etude descriptive transversale
Mundongo Tshamba, Henri; Kaj Malonga, Françoise; Ditend, Grévisse et al

in Diabetes Research & Clinical Practice (2014), 103(Supplement 1), 32

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See detailA Management Control Perspective of Sustainability Reporting in Higher Education: In Search of a Holistic View
Ceulemans, Kim; Van Caillie, Didier ULiege; Molderez, Ingrid et al

in ACRN Journal of Entrepreneurship Perspectives (2014), III(1), 1-17

Higher education institutions have been actively attempting to integrate sustainability in their curricula, research, operations, and outreach activities over the last decades. Despite the efforts ... [more ▼]

Higher education institutions have been actively attempting to integrate sustainability in their curricula, research, operations, and outreach activities over the last decades. Despite the efforts undertaken, it is currently still challenging for their internal and external stakeholders to assess an institution’s sustainability-related activities and the extent of their implementation within the different activities of higher education. Since sustainability reporting in higher education is currently still in its early stages, and because a holistic view of sustainability integration in higher education on a management level is often lacking, this paper researches possible contributions of management control to sustainability reporting and the sustainability integration process in higher education. The paper adheres to a management control approach by applying Simons’ (1995) Levers of Control Framework to the field of sustainability in higher education, in search for a theoretical framework for reporting and integrating sustainability on a strategic level into higher education institutions. The research stresses the need for a holistic approach and for further in-depth study into certain aspects of the control framework, i.e., practical implementation of vision and mission statements, the concept of materiality, staff development, diagnostic indicator development, and the study of stakeholder engagement processes in higher education [less ▲]

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