Defining public value for universities of applied sciences in the netherlands

The purpose of this paper is to examine how universities of applied sciences (UASs) in the Netherlands define public value (Moore, 1995) and in what way accounting can help to make the importance of the institution’s position in society visible. As such, it aims to contribute to the literature on public value (Moore, 1995) and that on public value accounting (Bracci et al., 2019; Steccolini, 2019). In this study, we applied a mixed method approach with desk research and focus groups at six large UASs. These UASs are confronted with highly complex and urgent social issues, which make it challenging for the institutions to achieve their mission and envisaged impact. The current way of accounting and communicating results does not sufficiently take this into account. Therefore, the institutions feel that their role and added value is insufficiently visible. Before starting the focus groups, we examined whether public value is part of the institutions’ strategy. We did so by analysing their strategy plans and other documents. Using focus groups, we looked at how internal and external stakeholders described public value for these six UASs, in two rounds per UAS. In the first session, internal stakeholders - students, researchers, executives, faculties and members of the participation council - were asked to describe what value is delivered for whom. In the second round table sessions, external stakeholders, including health care employees, municipal policy officers, regional human capital agenda initiators, regional development company strategists, physiotherapists, and employees of the Netherlands Institute for Social Research, were asked how the perceived visible added value could be mapped. A total of 168 participants participated in these 12 sessions. Seven main categories were identified on the basis of which the institutions want to realise public value and thus impact. These themes are: 1) UASs provide immediately employable professionals - who are able to continue to learn at their own institutions throughout their lives, 2) UASs have a unique position within the local and regional knowledge ecosystem, 3) UASs make an indispensable contribution to solving societal challenges, 4) UASs contribute to social cohesion and opportunity equality in the city, 5) UASs provide a safe and professional learning community where students, staff and professionals meet and collaborate, 6) UASs are a breeding ground for creativity, innovation and entrepreneurship, and 7) UASs are attractive employers. While these themes are identified by stakeholders, follow-up steps are needed in order to monitor the developments on these themes.