The case company is called the Stam Groep; a familyowned
group of companies that provide services in the
automotive sector. The Stam Groep employs approximately
360 people, and owns ten Renault dealerships in
the Netherlands. Furthermore, it has two body shops, four
petrol stations, a leasing company and a finance and insurance
company. Starting in 2001, the company’s senior
management introduced new accounting information; the
details of which will be provided later. Interestingly, the
dealerships differed considerably in the extent to which
they use the new accounting information.
The case company is called the Stam Groep; a familyownedgroup of companies that provide services in theautomotive sector. The Stam Groep employs approximately360 people, and owns ten Renault dealerships inthe Netherlands. Furthermore, it has two body shops, fourpetrol stations, a leasing company and a finance and insurancecompany. Starting in 2001, the company’s seniormanagement introduced new accounting information; thedetails of which will be provided later. Interestingly, thedealerships differed considerably in the extent to whichthey use the new accounting information.
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