Using time-driven activity based costing to calculate radiotherapy costs

Along with chemotherapy and surgery, radiotherapy is one of the three core therapeutic modalities for treating cancer. While brachytherapy places radioactive sources close to or into the tumour, external beam radiotherapy (EBRT) destroys cancer cells by using beams of ionizing radiation. In this interdisciplinary project with the university hospital, a time-driven activity-based costing model was developed to calculate the cost of EBRT treatments. To demonstrate the model’s capabilities, a dataset was constructed for the hypothetical country Europalia.

Defourny, N., Perrier, L., Borras, J.-M., Coffey, M., Corral, J., Dunscombe, P., Hoozée, S., van Loon, J., Grau, C., Lievens, Y., 2019. National costs and resource requirements of external beam radiotherapy: a time-driven activity-based costing model from the ESTRO-HERO project. Radiotherapy & Oncology, 138, 187-194.



Credibility of CSR disclosures

Our experimental study reveals that in contrast to specialist readers, generalist readers perceive plain language CSR information as more credible than CSR information written in difficult language. Credibility of CSR information may thus be perceived differently by readers depending on their specialization.

Hoozée, S., Maussen, S., Vangronsveld, P., forthcoming. The impact of readability of corporate social responsibility information on credibility as perceived by generalist versus specialist readers. Sustainability Accounting, Management and Policy Journal.

Sophie Maussen & Sophie Hoozée


BAFA Accounting Education SIG 2019 Conference

The Annual Conference of the Accounting Education Special Interest Group (AESIG2019) of the British Accounting and Finance Association (BAFA) will be organized in Ghent, 22-24 May 2019.  Prof. dr. Patricia Everaert and dr. Evelien Opdecam are the conference chairs.  More than 130 participants from all over the world (UK, Australia, USA, South Africa) come together to present their work in accounting education and to get feedback from peers in the field.  The conference location is the university convention center, Het Pand, in the middle of the medieval city of Ghent.   The first keynote speaker is Professor Dr. Natalie T. Churyk, Northern Illinois University and Editor-in-Chief, Journal of Accounting Education.  The second keynote speaker is Prof. dr. Martin Valcke (Faculty of Psychology and Educational Sciences, Ghent University).  The third keynote speaker is Professor dr. Ursula Lucas (Emerita Professor of Accounting Education at the University of the West of England, Bristol), who received a life time award from BAFA, for her outstanding research on accounting education in the last three decades.    Also a panel discussion with professional bodies and practitioners is organized on the theme of diversity in the accounting arena (with contributions from CIMA, ACCA, ICAEW, CPA Australia and Deloitte Belgium).  Three workshops are organized by members of the department on innovative teaching approaches in accounting education (Lego Redesign Truck Game by Evelien Opdecam and Machteld Hebbrecht; Playing board games by Elke Minnaert and Laura Claeys; Financial Accounting: piece of cake with Monopoly by Patricia Everaert).

Seminar in Accounting Education for high school teachers

The seminar on accounting education on May 2nd, 2019, already organised for the fourth time, was a huge success this year, with more than 90 participants.  The theme this year was “Active Learning”.

Presentations were given by researchers of the department on the following topics: the educational master (dr. Evelien Opdecam), robotic accounting (prof. dr. Patricia Everaert), New Corporations Law (Prof. Jan Verhoeye), Workshop on actual topics in accounting (Els De Wielemaker), Workshops on social economy (Elke Minnaert and students of the SLO), Bingo and Four in a row (Patricia Everaert and student business economics), Smartgames (Machteld Hebbrecht, Laura Claeys and students of the SLO).

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Ignace De Beelde elected to the Board of the European Accounting Association

Ignace De Beelde has been elected to the Board of the European Accounting Association as the National Representative for Belgium.

The European Accounting Association (EAA) aims to link together the Europe-wide community of accounting scholars and researchers, to provide a platform for the wider dissemination of European accounting research. Besides fostering PhD students and junior researchers, another objective is to improve research in order to ensure the development and the promotion of accounting as well as the improvement of the teaching skills.
Since its establishment in 1977, the EAA has had a major impact on the accounting research community throughout Europe. The EAA has established a secure and developing series of networks that bring together all accounting researchers interested in a wider European concept of their subject and research interests.

Review article: The expressive role of performance measurement systems

In this review article, Sophie Hoozée discusses “The expressive role of performance measurement systems: A field study of a mental health development project”, written by Robert H. Chenhall, Matthew Hall and David Smith (Accounting, Organizations and Society, 2017, vol. 63, pp. 60-75).

Hoozée, S., 2018. The expressive role of performance measurement systems: a field study of a mental health development project. Social and Environmental Accountability Journal, 38(3), 227-227.


Exploring the efficacy of EU law concerning payments to governments reports

The EU’s requirements for country-by-country reporting of payments to governments by oil, gas and mining (extractive) and forestry companies consist of the Accounting Directive’s Chapter 10 provisions and the equivalent provisions of the Transparency Directive (collectively ‘the Directives’). The provisions require in-scope companies in the extractive and forestry sectors to publicly report details of payments they make to governments on an annual and per-country basis, including at project level.

To explore the efficacy of the EU law concerning reports on payments to governments, a report was prepared by the STAR Collective, an academic group (of which Sophie Hoozée is a member) from across the EU acting to enhance Social wellbeing through Transparency and Accountability Research.

Entrepreneurship education and gender in Europe

Entrepreneurship is considered an important factor for economic growth. And although female entrepreneurs offer outstanding socio-economic potential, there are still more men working as entrepreneurs than women. Support for female entrepreneurs is improving in Europe but compared to the United States there is still progress to be made. Major differences can also be identified between European countries. Although one way to foster entrepreneurship is via entrepreneurship education, reviews about entrepreneurship education in combination with gender studies are rare. This paper performs a systematic literature review, presenting the state of entrepreneurship education and gender within the last decade, and generating a European map of research. European samples are descriptively analyzed, and six different issues are identified. Implications for practitioners and policymakers are provided, and the article concludes with insights revealing where more research is needed and how it could be performed in Europe.

NCAB awards 2018: price for Jens Bonckaert and Eron De Muer

ncabaward1ncabaward2Each year the NCAB (Nationaal College der Accountants van België) promotes academic research on accounting and tax related issues. Jens Bonckaert (left) and Eron De Muer (right) received a prize of 750 euro with their joint master thesis “De documentatieplicht inzake transfer pricing: werking en implicaties” under supervision of Prof. dr. Annelies Roggeman. Jens and Eron both hold a Master ‘s degree in Business Administration (taxation).

ABC or TDABC: who wins the horse race?

The relationship between activity-based costing (ABC) and time-driven activity-based costing (TDABC) has not been systematically investigated. We compare the two systems analytically and via a numerical experiment. Our most important finding is that TDABC is more accurate than ABC when traceability of resources to activities is high and activity traceability to products is low, while ABC is more accurate when activities are more traceable to products, irrespective of the level of resource traceability to activities.

Hoozée, S., Hansen, S.C., 2018. A comparison of activity-based costing and time-driven activity-based costing. Journal of Management Accounting Research, 30(1), 143-167.