Prof. dr. Sophie Hoozée » People

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Prof. dr. Sophie Hoozée

ProfessorGhent UniversityDept. Accounting, Corporate Finance & Taxation
Work Phone: +32 9 2643533


Sophie Hoozée is Associate Professor of Management Accounting and Control. She teaches BSc and MSc courses on cost accounting, management accounting and management control. Her research focuses on the design of costing systems and management control systems, especially in societally important contexts. Sophie is an editorial board member of Accounting, Auditing & Accountability Journal and Social & Environmental Accountability Journal. She also acts as a jury member on the judging panel for the Best Belgian Sustainability Report Award. Before joining Ghent University in 2015, Sophie spent five years abroad: two years at IESEG School of Management (Lille, France) and three years at Erasmus School of Economics (Rotterdam, The Netherlands).

Sophie has published in Accounting, Organizations and Society (2020), Abacus (2012), Australian Accounting Review (2018), European Accounting Review (2018, forthcoming), Issues in Accounting Education (2015), Journal of Accounting Education (2020), Journal of Cleaner Production (2016), Journal of Management Accounting Research (2018), Management Accounting Research (2010, 2013), Radiotherapy & Oncology (2019), Scandinavian Journal of Management (2017) and Sustainability Accounting, Management and Policy Journal (2019). She is also a co-author of several textbooks.




  • Costing system design
  • Time-driven activity-based costing
  • Management control system configurations
  • Measurement and control of Corporate Social Responsibility (CSR) performance
  • Social and environmental accounting
  • Integrated reporting
  • Sustainability assurance

Recent publications

Full bibliography


Defourny, N., Hoozée, S., Daisne, J.-F., Lievens, Y. Developing time-driven activity-based costing at national level to support Belgian policy recommendations for radiation oncology.

Daowadueng, P., Hoozée, S., Jorissen, A., Maussen, S. Cost information usage for decision making and control in exploitation and exploration contexts.

Van der Hauwaert, E., Bruggeman, W., Hoozée, S., Maussen, S. The impact of enabling performance measurement on managers’ work motivation and performance.

Maussen, S., Cardinaels, E., Hoozée, S. Costing system design and honesty in managerial reporting.

Bouten, L., Hoozée, S. Sustainability assurance engagements: a quest in the name of comfort with the wood or the trees?

Bouten, L., Hoozée, S.. Designing controls to manage tensions in hybrid organizations: insights from a hotel chain.

Bouten, L., Hoozée, S. Safety disclosures in the airline industry after the MH370 and MH17 accidents.

Malmi, T., …, Hoozée, S., et al. The use of management controls in different cultural regions: an empirical study of Anglo-Saxon, Germanic and Nordic practices.

Bedford, D.S., …, Hoozée, S., et al. The impact of participation in strategic planning and action planning on management control effectiveness: an analysis of independent and joint effects.

PhD student supervision

  • Annelies Fievez, Ghent University, advisor (2020- )
  • Sophie Maussen, advisor (2014-2020)
  • Thi Xuan Linh Nguyen, Ghent University, external examiner (2020)
  • Poppy Daowadueng, University of Antwerp, external examiner (2019)
  • Ward Reynaert, guidance committee member (2014-2018)
  • Quang-Huy Ngo, co-advisor (2013-2016)
  • Jolien De Baerdemaeker, guidance committee member (2011-2015)

Editorial boards and refereeing

Editorial board member of Accounting, Auditing & Accountability Journal and of Social & Environmental Accountability Journal

Ad hoc reviewer for: AAA Annual Meeting; AAA Management Accounting Section (MAS) Meeting; Abacus; Accounting Horizons; Accounting, Organizations and Society; Australian Accounting Review; British Accounting Review; Danish Journal of Management and Business; EAA Annual Congress (Scientific Committee Member, 2016-2018); Energy Economics; European Accounting Review; Journal of Accounting Education; Journal of Business Ethics; Journal of Cleaner Production; Journal of Management Accounting Research; Journal of Management Control; Management Accounting Research; Public Administration; Sustainability Accounting, Management and Policy Journal

Grants, honours and prizes

  • Starting grant of the Special Research Fund BOF (‘Bijzonder OnderszoeksFonds’), Ghent University, 2017
  • Doctoral fellow of the Special Research Fund BOF, Ghent University, 2006-2010
  • Winner of the Sidmar Prize 2006 for the best master dissertation in Economics and Business Administration, Ghent University


  • Centre for Social & Environmental Accounting Research (CSEAR)
  • European Accounting Association (EAA)