The sectoral shift hypothesis in the Netherlands cannot be easily tested for the presence of rigorous structural breaks in the data. Therefore, a Kalman Filter approach is adopted. What we find, is that the variables capturing the sectoral shift hypothesis are the most important in explaining...

Action learning programmes are supposed to result in both personal and organizational development. However, organizational development can be negligible because, as the term implies, a connection must be secured between what has been learned by action learning participants and other members of...

Becoming a ‘winning organization’ when one currently is an ‘ugly ducking’ can be a difficult and strenuous task. BAT Niemeyer in the Netherlands succeeded in making such a transformation over the course of four years. Action learning was used, among other methods, to steer part of this...

Traditionally, management accounting has been regarded as a monodisciplinary field of study that mainly focuses on calculating costs and prices. Today, it is seen that the field encompasses an ever-increasing number of knowledge domains including, for example, economics, sociology, psychology,...