dr. P.C.M. Claes

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+31 20 59 86068
school of business & economics ( accounting )
Assistant Professor

Brief résumé

I have been working as Assistant Professor at the VU University Amsterdam since January 1, 1999. Responsibities relate both to education and research (under the authority of third parties as well as with respect to my dissertation). Besides, I give seminars related to my research-subject: Value-based Management. I have had the honor to present my research on seminars to specific Dutch companies, Dutch executives, and an International audience (a.o., Munich, Milan, Prague, Nice and Seville).

Research activities

My research interests (and dissertation) relate to Value-based Management and Management Control Systems. More specifically, how do companies that manage for value adapt their management control system, and what specific issues are addressed in order to increase the company's economic value? Issues involved are: why do companies manage for value, what metrics do they apply, how is VBM implemented, and what are its effects on behavior and attitude, decisions, and performance.

This research is conducted by means of case studies with 5 Dutch companies. My dissertation, entitled 'Value-based Management Control Systems: An Analysis of Design and Use', has been successfully defended on September 12th, 2008.

Educational activities

- Management Accounting 1.2, Bachelor Econ
- Management Accounting 2.1, Bachelor Econ
- Performance Management and Control, Master of Business Administration
- Management Control, Master of Accounting and Control
- Thesis supervision (Bachelor and Master)



Ancillary activities

Nyenrode Business School - Unknown Breukelen, 02 januari 2014
Last changes Ancillary activities: Amsterdam 06 februari 2017