Dr. Reinald Minnaar

The increasing influence of counting, measuring, and evaluating in society shows the importance of accounting research as it examines how accounting is used by individuals, organizations and government as well as the consequences that these practices have.

Dr. Reinald Minnaar is a lecturer and coordinator of 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 is guided by an overall interest in the relationality of accounting and how accounting shapes and is shaped by organizational processes. He employs ethnographic methods to research the performativity of accounting, self-management and control and the governance of inter-organizational relationships.

He received a Master of Science in Accounting and Finance from the Radboud University. In addition, he did minors at the University of Tilburg and the University of Sussex. To obtain a Higher Secondary Teacher Certification he did a post-master at the University of Amsterdam.

Minnaar started as a secondary school teacher in accounting and business, but soon he made the transition to the Radboud University. Parallel with lecturing accounting and control courses he finished his PhD with the thesis: ‘Control and governance of internal and external outsourcing’. Research topics were control of shared service centers and the relation between trust and control in outsourcing facility management services.
Today Reinald is working on various new projects with two PhD candidates and researchers in and outside the Netherlands about self-management, performativity and practices of accountability in (public sector) organizations. 

Secondary positions

• Occasionally teaching courses, supervising theses, and providing research seminars at various educational institutions.

International activities

• Patterns of bureaucratic growth in new forms of organizing: investigating Holacracy at Springest. This research is a collaboration between colleagues from Vienna University, Radboud University and Witten-Herdecke University.
• Management control without managers: the role of accounting in organizations using Holacracy, with Prof. Erik Strauss (Witten-Herdecke University).
• Accountability in public sector organizations, with Dr. Muhammad Kaleem Zahir-Ul-Hassan (Zayed University).

Interests

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

Most relevant publications

• 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. 
• Minnaar, R. A., & Vosselman, E. G. J. (2013). Shared service centres and management control structure change: exploring the scope and limitations of a transaction cost economics approach. Journal of Accounting & Organizational Change, 9(1), 74–98. 
• Minnaar, R. A., & Vosselman, E. G. J. (2009). Shared service centers en veranderende besturingsstructuren: een transactiekostentheoretische benadering. Maandblad voor Accountancy en Bedrijfseconomie, 83(9), 319–330.