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ANNE AMEELS e-mail: anne.ameels ... - …

D/2002/6482/18 VALUE-BASED MANAGEMENTCONTROL PROCESSES TO CREATE VALUE THROUGH INTEGRATIONA LITERATURE REVIEWANNE AMEELSe-mail: DR. WERNER BRUGGEMANe-mail: SCHEIPERSe-mail: management :AN INTEGRATED APPROACH TO VALUE CREATIONA LITERATURE REVIEWANNE AMEELSe-mail: DR. WERNER BRUGGEMANe-mail: SCHEIPERSe-mail: ScheipersGeert Scheipers holds a Master in Commercial & Financial Sciences, special topics on banking & finance. He is guestlecturer at the VLGMS, is member of the editorial staff of the Belgian Institute of management Accountants &Controllers and is author of a number of articles and papers within the field of Strategy & Control .Anne AmeelsAnne AMEELS is research assistant management Accounting & Control at the Vlerick Leuven Gent BruggemanWerner Bruggeman is Professor in management Accounting and Control at the Ghent University and at the VlerickLeuven Gent management School.

5 indispensable in a well-designed VBM system. The methodology we used here is a review of the literature concerning the integrated approach of six high profile management consulting firms.

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