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INHOUDSOPGAVE
SAMENVATTING ..............................................................................................................................................................................1
1 INLEIDING ...................................................................................................................................................................................3
1.1 AANLEIDING EN ACHTERGROND............................................................................................................................................................................................3
1.2 VERLOSKUNDIGE STADSPRAKTIJK GRONINGEN ...................................................................................................................................................................3
1.3 DOELSTELLING........................................................................................................................................................................................................................4
1.4 MARKTWERKING ....................................................................................................................................................................................................................4
1.5 ONTWIKKELINGEN VERLOSKUNDIGE SECTOR .................................................................................................................5
1.6 LEESWIJZER .............................................................................................................................................................................................................................7
2 METHODOLOGIE...........................................................................................................................................................................9
2.1 VRAAGSTELLING .....................................................................................................................................................................................................................9
2.2 METHODE .............................................................................................................................................................................................................................10
2.3 WETENSCHAPPELIJKE RELEVANTIE .......................................................................................................................................................................................11
3 WAT IS DE FUNCTIE VAN INFORMATIESYSTEMEN VOOR HET AANSTUREN EN BEHEERSEN VAN
ORGANISATIES VANUIT EEN MANAGEMENT ACCOUNTING OOGPUNT?.................................................................... 13
3.1 MANAGEMENT ACCOUNTING.............................................................................................................................................................................................13
3.2 MANAGEMENT CONTROL ...................................................................................................................................................................................................14
3.3 KENMERKEN NON-PROFITORGANISATIES ...........................................................................................................................................................................15
3.4 MANAGEMENTINFORMATIESYSTEEM.................................................................................................................................................................................16
3.5 BUDGETTERING .....................................................................................................................................................................................................................17
3.6 MANAGEMENTINFORMATIESYSTEEM VSP.........................................................................................................................................................................18
4 WAT ZIJN DE GEVOLGEN VAN DE TOEPASSING VAN DE CONTINGENTIETHEORIE OP HET ONTWERP EN
GEBRUIK VAN MANAGEMENT ACCOUNTING EN CONTROL SYSTEMEN? ................................................................... 21
4.1 CONTINGENTIETHEORIE .......................................................................................................................................................................................................21
4.2 KRITIEK OP CONTINGENTIETHEORIE.....................................................................................................................................................................................22
4.3 ONTWIKKELING VAN DE CONTINGENTIETHEORIE ..............................................................................................................................................................22
4.4 CONTINGENTIEMODEL.........................................................................................................................................................................................................23
5 WAT IS DE INVLOED VAN INTERNE FACTOREN OP HET ONTWERP EN GEBRUIK VAN MANAGEMENT
ACCOUNTING EN CONTROL SYSTEMEN? .............................................................................................................................. 25
5.1 OMVANG ..............................................................................................................................................................................................................................25
5.2 TECHNOLOGIE ......................................................................................................................................................................................................................25
5.3 ORGANISATIESTRUCTUUR....................................................................................................................................................................................................26