Inaugural lecture Mr Prof E.P. Jansen: Balanceren tussen wetenschap en ambacht, een pleidooi voor pragmatisch management control onderzoek

Scientific knowledge for controllers must be practicable as well as properly substantiated

Controllers are often closely involved in the development and implementation of strategy; they are busy with power, influence and decision making. Given their complex task, there is a great need for highly qualified, scientifically trained controllers. The task of trainers of controllers is twofold: ensuring (1) a solid foundation in scientific research and (2) applicability of the theory in practice. However, there are complications in that mission, complications that have to do with the available literature.

On the one hand, the academic literature is extensive. It is characterized by a solid theoretical and empirical support, but also by a a flawed practicability. Recommendations based on this literature are often too general and too obvious. On the other hand, there is a considerable amount of prescriptive literature, containing very concrete techniques, tools and recommendations to solve clearly defined practical problems. The objection against the prescriptive literature is that the theoretical and empirical basis of the recommendations is often very poor.

There is a great public interest in more pragmatic scientific knowledge in the field of the controller. Knowledge that is both practicable as well as properly substantiated. In this lecture, Jansen proposes an approach in order to achieve more of such pragmatic scientific knowledge for controllers. This approach is an alternative method to the use of existing knowledge from the academic and prescriptive literature, particularly in interventional research and academic education for controllers.

More information

• Inaugural lecture: Mr Prof E.P. Jansen
• Title: Balanceren tussen wetenschap en ambacht, een pleidooi voor pragmatisch management control onderzoek
• Chair: Controlling
• Faculty of Economics and Business