This paper investigates how management accounting and control systems (operationalized by using Simons’ 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 approach, including documentary analysis and semi-structured interviews, we found diverging uses of control systems in the Dutch university of applied sciences we investigated. Although belief and interactive control systems are used intensively for strategy change and implementation, diagnostic controls were used mainly at the decentral level and seen as devices to make sure that operational and financial boundaries were not crossed. Therefore, belief and interactive control systems lay the foundation for the implementation of a new strategy, in which concepts of public value play a large role, using diagnostic controls to constrain actions at the operational level. We also found that although the institution wanted to have interaction with the external stakeholders, in daily practice, this takes place only at the phase of strategy formulation, but not in the phase of intermediate strategy evaluation.

中文翻译：

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管理会计和控制系统作为高等教育公共价值创造的工具

本文研究了管理会计和控制系统（通过使用西蒙斯的控制杠杆框架进行操作）如何用作支持公共价值创造的工具，因此它为公共价值会计文献做出了贡献。使用混合方法案例研究方法，包括文献分析和半结构化访谈，我们发现我们调查的荷兰应用科学大学控制系统的用途存在差异。尽管信念和交互控制系统被广泛用于战略变更和实施，但诊断控制主要在分散层面使用，并被视为确保不跨越运营和财务界限的装置。因此，信念和交互控制系统为新战略的实施奠定了基础，其中公共价值概念发挥着重要作用，利用诊断控制来约束操作层面的行动。我们还发现，虽然机构希望与外部利益相关者进行互动，但在日常实践中，这种互动仅发生在战略制定阶段，而没有发生在中间战略评估阶段。