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.
Inspired by Maarten Vansteenkiste’s plenary presentation at an EIASM conference organized by our department, Evelyn Van der Hauwaert, Sophie Hoozée, Sophie Maussen and Werner Bruggeman draw on self-determination theory to explain the relationship between enabling performance measurement and managerial performance. As predicted, survey data from 186 Belgian managers confirm that autonomous work motivation mediates the relationship between enabling performance measurement systems and managerial performance through satisfaction of the three basic psychological needs (autonomy, competence and relatedness).
Van der Hauwaert, E., Bruggeman, W., Hoozée, S., Maussen, S., forthcoming. The impact of enabling performance measurement on managers’ work motivation and performance. Management Accounting Research. https://doi.org/10.1016/j.mar.2021.100780
This paper analyses the powers and competences of the EU to standardise public sector accounting of the member states and to take other EU action in the field of public sector accounting. We argue that public sector accounting forms part of the administrative organisation of the member states that is not a core EU competence. EU initiatives such as the European Public Sector Accounting Standards project, which aim to increase transparency and comparability, therefore need to follow the rules set out for administrative matters in general. The study reveals on the one hand that EU actions are essentially limited to voluntary cooperation and influences of other policy areas. But on the
other hand, it shows that they do not need to be limited to the initiatives currently driven by Eurostat.
Karoline Helldorff and Johan Christiaens. International Review of Administratieve Sciences, 2021.
The faculty of Economics and Business Administration offers a fulltime position as assistant professor within the department of Accounting, Corporate Finance and Taxation. Start of the assignment: September 1st, 2022.
Accounting, Auditing & Accountability Journal (AAAJ) is an interdisciplinary accounting research journal publishing investigations of accounting, auditing and accountability issues and their impacts on policy, practice and society.
Journal homepage: https://www.emeraldgrouppublishing.com/journal/aaaj
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.
Rani Vanhaelst (Master Business Economics) has won the prize awarded by the public at the Kwinta Master Awards 2017 with her master dissertation:
“The effect of management controls on work-related stress in companies striving for ambidexterity. Field study in the consulting sector” under the guidance of prof. Werner Bruggeman.
More on the Kwinta Master Awards 2017
“The Accountant and Accounting Education: (un)necessary for the future?”
“No need for accountants in the future! And the same applies to the doctor and lawyer!”, a call sometimes positioned by non-experts. Do you dare to think?
The digital evolution will replace (fortunately) some of the repetitive tasks, such as entry of invoices. However, the task of an accountant involves much more than simply “producing” the annual accounts. For instance, for advising start-ups, coaching key decision makers in a company, analyzing the financial health and explaining the consequences of investments or financing operations, …, we still need a human being as accountant, also in the future! Combining financial expertise with outstanding communication will make the accountant as one of jobs with the brightest future!
Furthermore, it is important that everyone possesses financial literacy in the current complex society. To make investments and financing decisions in the personal life, as well as in the leisure time as engaged volunteer in a nonprofit organization (sport club, cultural group, charity, …), accounting knowledge is necessary to understand the consequences of your decisions. If you want to test your financial literacy, download at the “Balanscentrale, www.nbb.be, the annual account of your favorite company and see if you understand “the figures” and have it at your fingertips.
“Accounting education is a must for everyone, especially if you want to peek around the corner!”
Or in Dutch: “Wil je gluren bij de buren, dan kan de prof. Boekhouden je daarbij helpen”
From September 18th, 2017 Patricia Everaert has finished her 11 months of research sabbatical. During this period, she has been working abroad as visiting professor in different universities:
Monash University (Melbourne, Australia), where she cooperated with Prof. dr. Nicholas McGuigan and Prof. dr. Carla Wilkin (head of the accounting department).
RMIT (Melbourne, Australia), with Prof. dr. Steven Dellaportas, specialized in accounting education and ethics, acting as the host professor.
Deakin University (Melbourne, Australia), where she cooperated with Prof. dr. Kim Watty and Prof. dr. George Tanewski (head of the SME Research center) and prof. dr. Peter Carey (head of the accounting department).
Dublin City University (Dublin, Ireland), with Prof. dr. Marc Brown acting as host professor. Prof. Brown is the director of the National Institute of Digital Learning at Dublin City University.