Dr. Reinald Minnaar

Exposing the Relationality of Accounting and Organizational Practices through Research

Dr. Reinald Minnaar is an Associate Professor for courses for the EMFC and Controlling masters at Nyenrode Business University. He is part of Nyenrode's Faculty Research Center for Accounting, Auditing & Control. 

His research primarily revolves around the relationality of accounting and organizational practices. Through the application of qualitative methods, he examines the performativity of accounting and control, new forms of organizing, accountability processes, as well as the governance of inter-organizational relationships.

Minnaar holds a Master of Science degree in Accounting & Finance from Radboud University, complemented by academic achievements from the University of Tilburg and the University of Sussex. Furthermore, he has completed a post-master's degree teacher education at the University of Amsterdam.

He began his professional career as an instructor of business economics at the secondary school level before transitioning to Radboud University. Concurrently with his role as a lecturer in accounting and control, he pursued his doctoral studies, culminating in the completion of his dissertation titled "Control and Governance of Internal and External Outsourcing." His research included analyses of the possible internal control mechanisms of shared service centre organizations and the interaction between trust and control in the context of outsourcing facility services.

Through his research and teaching on new relational forms of organizing and control, Minnaar hopes to contribute to Nyenrode's mission for the development of responsible leaders, entrepreneurs and organizations.

International activities

Minnaar is actively involved in two international research projects:

Firstly, he is conducting research in collaboration with Prof. Dr. Erik Strauss from Universität Witten/Herdecke, Germany focussing on management control in emerging organizational models (such as Holacracy).

Secondly, Minnaar is concurrently working on two ongoing research projects with Dr. Muhammad Kaleem Zahir-Ul Hassan of Zahed University, Abu Dhabi, UAE exploring accountability processes in the public sector.

Interests

Minnaar likes to play Go, an Asian abstract strategy board game.

Most relevant publications

•   Minnaar, R. A., & Van Vondelen, S. (2022). Control in holacratische organisaties: een verkennend onderzoek naar de controlmechanismen achter zelfsturing. Maandblad voor accountancy en bedrijfseconomie, 96(5/6), 133–143. 
•   Wurm, B., Minnaar, R. A., Mendling, J., Hallmann, M., Bala, S., Kremser, W., & Strauss, E. (2021). The Springest Story: How IT Enables Holacratic Organizations. In N. Urbach, M. Röglinger, K. Kautz, R. A. Alias, C. Saunders, & M. Wiener (Eds.), Digitalization Cases 2 (pp. 327–342). Springer, Cham. 
•   Minnaar, R. A., & Van Veen-Dirks, P. (2019). Een relationele benadering van beheersing en vertrouwen binnen samenwerkingsrelaties. Maandblad voor accountancy en bedrijfseconomie, 93(3/4), 41–50. 
•   Minnaar, R. A., Vosselman, E., Van Veen-Dirks, P. M. G., & Zahir-Ul-Hassan, M. K. (2017). A relational perspective on the contract-control-trust nexus in an interfirm relationship. Management Accounting Research, 34, 30–41. 
• ·  Zahir-Ul-Hassan, M. K., Minnaar, R. A., & Vosselman, E. (2016). Governance and control as mediating instruments in an inter-firm relationship: towards collaboration or transactions? Accounting and Business Research, 46(4), 365–389.