Kleine ondernemingen, alsook kleine verenigingen en stichtingen mogen hun financiële administratie organiseren volgens een vereenvoudigde boekhouding. Ze zijn niet verplicht om een dubbele boekhouding te voeren. Een enkelvoudige boekhouding is voldoende. Deze nieuwe editie van het boek behandelt de methodiek van het enkelvoudig boekhouden.
De Lembre Erik, Everaert Patricia, Verhoeye Jan, 2021, Handboek Boekhouden: Enkelvoudig boekhouden: Boekhouden voor de kleine ondernemingen en de kleine verenigingen en stichtingen (VZW’s), Intersentia, 3de editie.
Building upon the experiences of Werner Bruggeman and Geert Scheipers as practicing consultants, the authors, together, developed an educational case on responsibility center structures and transfer pricing. Sophie Hoozée and Sophie Maussen implemented the case in the course Management Control (as part of the Master of Science in Business Economics-Accounting). Using a need-supportive teaching style, the instructors maximized students’ autonomous learning motivation and brought students’ intrinsic motivation to the fore which resulted in highly creative case presentations (as demonstrated on the picture). The case teaches students that an organization’s responsibility center structure and its transfer pricing system need to be aligned with the competitive strategy in order to maintain organizational alignment and minimize dysfunctional behavior. As such, the case also illustrates that transfer pricing is not just about tax optimization, but also has important motivational consequences.
This educational case is published in the Journal of Accounting Education’s Special Issue devoted to the BAFA AE SIG Conference, where the case was presented in 2019 in Ghent.
Hoozée, S., Maussen, S., Bruggeman, W., & Scheipers, G. (2020). Fitting responsibility center structures to strategy: Bakery Products International. Journal of Accounting Education, 53 (in press).
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).
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).
More information on: https://www.accountingeducation.ugent.be/en/events/seminar-accounting-education-2019-active-learning
Each 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).
Excellent book for students, researchers and professionals who wish to obtain a better insight into cost and profit calculation, in order to make more accurate managerial decisions.
Only in Dutch: Everaert, P., Bruggeman, W., Hoozée, S., 2018. Handboek management accounting: kostprijsberekening voor managementbeslissingen, 11th edition, Intersentia, Antwerp, Belgium.
While promoting a holistic approach and highlighting the role of human motivation, the authors show how financial and strategic performance control processes can be integrated to create and improve internal strategic alignment. This book conceptualises the management control concepts, methods and practices used to manage both financial and strategic performance.
Bruggeman, W., Slagmulder, R., Hoozée, S., 2018. Management control: concepts, methods and practices, Intersentia, Cambridge, UK.
The new (2017) edition of the book “Financiële analyse van de onderneming” has been adapted to the recent changes in the Belgian accounting and company law and in the law on the continuity of enterprises. The Accounting Law and Decree of December 18, 2015 transposing Directive 2013/34/EU have been incorporated and the most recent financial statement models prepared by the Central Balance Sheet Office of the National Bank of Belgium are used.
Hubert Ooghe, Heidi Vander Bauwhede, Charles Van Wymeersch (2017). Financiële analyse van de onderneming. Theorie en toepassing op de jaarrekening volgens Belgian GAAP en IFRS. Delen 1 en 2. Vijfde editie. Intersentia (Antwerpen – Cambridge). ISBN 9789400008021
The 2017 edition of the textbook “Boekhouden in de praktijk” (Accounting in practice) has been published with Wolters Kluwer.
This is a standard work recommended for students and teachers. It is also a handy reference work for accounting professionals as it contains numerous examples from the daily accounting practice.
Boekhouden in de praktijk, Erik De Lembre, Stéphane Mercier, Els De Wielemaker, Wolters Kluwer, 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”