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Research

Department of Accounting
Department of Accounting

The Department of Accounting is committed to the advancement and dissemination of knowledge in a broad variety of areas, including Management Accounting, Financial Accounting and Corporate Governance. Our staff members aim to conduct research that contributes to Accounting and Management theories and at the same time provides insights that are useful for and relevant to practice.

The academic research by the Department of Accounting is informed by a wide variety of theoretical concepts, stemming from, but not limited to, agency theory, institutional theory, management control theory, and transaction cost economics. Moreover, our staff members frequently incorporate theoretical concepts from domains such as cognitive, cross-cultural, and social psychology as well as organisational behaviour. The researchers in the department apply a range of research methods, such as archival studies, longitudinal data analyses, case studies, experiments, and surveys.

Research
Research

The research is positioned in the Innovation & Organization (I&O) research programme. The overarching theme of the I&O programme is to study resources, capabilities and organisational practices which facilitate business innovation and promote higher performance outcomes. The research of the programme specifically focusses on entrepreneurial organisational practices, such as relational contracting, networked organisations, team formation, and incentive and reporting structures, as well as on ways of accounting for and controlling information exchange. It is argued that a strategic use of an appropriate mix of these practices can assist firms to be innovative and thereby to achieve higher performance outcomes.

Sub-themes of research

Current areas of research of the Department of Accounting include:

  1. Corporate governance research, which deals with decision-making processes and leadership styles within the boardroom to increase our understanding of the behavioural dynamics between top management and supervisory directors. Moreover, compliance with corporate governance codes and the role of the media are studied.
  2. Cost management research, which focusses on strategic cost management, cost stickiness, and cost accounting in various sectors, for example in healthcare organisations.
  3. Financial reporting research, which examines earnings management, impression management and formation, the relationship between financial information and security prices, and voluntary disclosure choices.
  4. Management accounting (change) research, which includes the development of theoretically informed explanations for the ways in which the processes of Management Accounting Change unfold and for the role of leadership in relation to these processes. In addition, several studies examine the functioning of controllers and financial (middle) managers.
  5. Performance management and management control system research, which studies strategy implementation, different uses of performance measurement information, and the management control in inter-organisational networks. Furthermore, management control in relation to sustainability receives research attention.
  6. Public sector management accounting research, which analyses the changes in public sector management accounting systems and practices in the context of New Public Management, also with an eye on improving the accounting systems used in practice. In this context, also antecedents of (perceived) red tape are studied.

Last modified:18 October 2018 08.56 a.m.