The role of management accounting in human capital management: Lessons from the services sector (South African Journal of Business Management, 55/1, 2024)

The role of management accounting in human capital management: Lessons from the services sector (South African Journal of Business Management, 55/1, 2024)

Based on my interviews with executive managers from a leading Dutch bank and German software firm, perspectives on the role of MA including alignment of goals-objectives-targets-KPIs and soft management controls.

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Cornelis van der Lugt PhD MBA

Senior Lecturer Extraordinaire
Centre for Corporate Governance
Stellenbosch University Business School
Cape Town, South Africa

Consultant & Researcher
3 rue de Soleure
CH-1207 Geneva
Switzerland

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