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Preface
Why do people make things hard on themselves? Is it because we find it satisfying to
improve ourselves in certain areas? Is it because we derive some kind of self-worth from
overcoming obstacles? Or do we just enjoy the challenge in itself? These are questions I
have often found myself asking.
In any case, writing my PhD thesis has proven to be just such a challenge. It was a
challenge that I certainly enjoyed, but also a challenge that brought frustration at times.
Looking back on the past few years, I am first and foremost grateful to have finished this
piece of work. Its completion creates the opportunity to focus on new challenges. But I
believe I will also miss working on my thesis now that it is done.
Although writing a dissertation is a solitary process in some respects, it is not something
that one does alone. Many people contributed to this thesis. Firstly, I acknowledge the
support and advice of my thesis supervisor, Roland Speklé. I could not have asked for
a more dedicated supervisor. His support and commitment, both to the content of the
thesis and to my personal development as a researcher, have been unstinting. I would also
like to thank my colleagues at Nyenrode’s Centre for Management Accounting & Control.
Together, we have created the constructive and open atmosphere that I find a necessary
condition for research. Anne-Marie, Sally, Hans, Ivo and Rens, you have made it difficult
for me to distinguish between colleagues and friends. I consider this invaluable.
Not only the people in the workplace deserve acknowledgement: my family and friends
have also been very supportive. They listened to my stories, supported me whenever there
were setbacks, and - most importantly - celebrated every victory as well. I especially want
to thank my wife Maria. While I was writing my dissertation, she truly supported me at
every step of the way. I started working on my dissertation when we had just met. Now
that I am done, I know that I can rely on her in every situation in life.
Even after having completed this challenging project, one question still remains unanswered.
This is the question that started this preface: why do people make things hard on
themselves? I guess my answer would be: “I still have no idea...”
Hilco van Elten
March, 2012.