Following up on their previous publication in Radiotherapy and Oncology (Defourny et al., 2019), the authors now report the policy implications of their interdisciplinary costing project, in which they estimated the cost of radiation treatments at the national level.
Defourny, N., Hoozée, S., Daisne, J.-F., Lievens, Y., forthcoming. Developing time-driven activity-based costing at the national level to support Belgian policy recommendations for radiation oncology. Journal of Accounting and Public Policy. https://doi.org/10.1016/j.jaccpubpol.2022.107013
This study addresses differences and similarities in a wide variety of management control practices in Anglo-Saxon (Australia, English Canada), Germanic (Austria, non-Walloon Belgium, Germany) and Nordic firms (Denmark, Finland, Norway, Sweden). Unique data was collected through structured interviews from 584 strategic business units (SBUs).
Malmi, T., Bedford, D.S., Brühl, R., Dergård, J., Hoozée, S., Janschek, O., Willert, J., forthcoming. The use of management controls in different cultural regions: an empirical study of Anglo-Saxon, Germanic and Nordic practices. Journal of Management Control.
De vakgroep Accountancy, Bedrijfsfinanciering en Fiscaliteit is op zoek naar een voltijds assistent. U besteedt minimum 50% van uw opdracht aan wetenschappelijk onderzoek dat resulteert in een doctoraatsproefschrift. U levert bijstand bij het onderwijs in het vakgebied jaarrekeningenanalyse. U bent houder van een diploma van Master in de Economische Wetenschappen, in de Toegepaste Economische Wetenschappen, in de Handelswetenschappen, of in de Bedrijfseconomie, of gelijkwaardig diploma.
Restaurant-level review data are extracted from TripAdvisor and matched with firm-level data from the financial reports gathere from the Belfirst database of Bureau Van Dijk. The resulting sample contains data on 2,297 Belgian firms over the periode 2007-2018, for which 134,831 reviews are investigated. The author’s regression model of firm-level profitability is estimated against online review characteristics and various financial control variables, including past profitability. This research model and estimation technique address the endogeneity concerns that typically weaken this kind of study.
While comparable studies on hotels document a positive association between review characteristics and profitability, the authors find no relationship between review rating, volume and variability in the profitability of restaurants.
S. Abdullah, P. Van Cauwenberge, H. Vander Bauwhede, P. O’Connor. User-generated reviews and the financial performance of restaurants, InternationalJournal of Contemporary Hospitality Management. DOI: 10.1108/IJCHM-10-2021-1236
This article makes a case for a new statistical approach to analyse the influence of country characteristics on IPSASB stakeholder participation—the hurdle negative binomial regression model. This model was used to analyse the influence of certain characteristics on how often a stakeholder participates, as well as whether they decide to participate in the first place or not. Three stakeholder characteristics were examined for their influence on participation in IPSASB’s due process: IPSAS implementation; English proficiency; and economic development.
In this quasi-experimental study (N = 640 students), data were collected twice: in the middle (t1), and at the end (t2) of the course. Each time, students were rated by their teammates, themselves, and the teacher, using a rubric to map teamwork skills. Results show a significant improvement in teamwork skills during the course.
This study addresses researchers’ demands on the lack of robust evidence to assess the impact of design thinking in higher education.
Design thinking has gained popularity among universities as a way to promote key skills, demanded by labor markets. Two of those skills are problem solving and creativity, which are sometimes referred to as 21st century skills.
In this paper, the results of a large-scale study (910 students) are analyzed, by multiple actors. The design thinking methodology was used in a multidisciplinary course for all 1ste year undergraduate students, working on a real life problem, at an Ecuadorian University.
Results show a significant improvement on students’ problem solving and creativity skills throughout the semester. This improvement was validated by self-reported measures, as well as by the objective measured by the peers and teachers, three times, i.e. i.e. at the beginning (t0), in the middle (t1) and at the end (t2), after solving a case study.
Guaman-Quintanilla, S., Everaert, P., Chiluiza, K., & Valcke, M. (2022). Impact of design thinking in higher education: a multi-actor perspective on problem solving and creativity. International Journal of Technology and Design Education. https://doi.org/10.1007/s10798-021-09724-z
Organizations pursuing a hybrid mission balance multiple objectives without singling out the financial objective as the dominant one, they. Based on a case study undertaken at a luxury hotel chain, this study investigates how a control package that fosters staff’s basic psychological needs can be designed to the persistence of such a hybrid mission.
Bouten, L., Hoozée, S., forthcoming. Hybridity in a hotel chain: designing a package of controls to sustain a hybrid mission. Accounting, Auditing & Accountability Journal. https://doi.org/10.1108/AAAJ-06-2020-4622
We are looking for a PhD student in management accounting and control. During 4 years, you will conduct academic research in preparation of a doctoral dissertation in which you study managerial behavior in the field of (management) accounting and control. For a limited percentage of your time, you will assist in the teaching activities of the department. You will assist in the internal and external services of the department. Starting date: 01/09/2022.