Prof. dr. Sophie Maussen » People

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Prof. dr. Sophie Maussen

ProfessorGhent UniversityDept. Accounting, Corporate Finance & Taxation
Work Sint-Pietersplein 7 Ghent 9000 BelgiumWork Phone: +32 9 264 35 68Website: Curriculum Vitae


Since September 2020, Sophie Maussen has been working as an Assistant Professor of Accounting at the Faculty of Economics and Business Administration of Ghent University (department of Accounting, Corporate Finance and Taxation). Sophie earned her MSc (2014) and PhD (2020) in Business Economics at Ghent University. She teaches courses on financial accounting, management accounting, and research methods in accounting in diverse MSc programs. In her research she studies behavioral effects of design choices in the management control system with a focus on costing systems as part of the management control system. She also has a special research interest in whistleblowing as well as in CSR. She uses lab experiments as her main research method. Sophie is a member of FlandersMake@UGent – corelab CVAMO.

Sophie has published in Accountancy & Bedrijfskunde (forthcoming), Accounting Education (2017), the European Accounting Review (2022), Journal of Accounting Education (2020), Management Accounting Research (2022), and Sustainability Accounting, Management and Policy Journal (2019).


Research expertise

  • Behavioral research in accounting and control.
  • Costing system design.
  • Lab experiments.


Working papers

Waeye, D., Maussen, S., Everaert, P. Van BVBA naar BV: What’s in a name? Forthcoming in Accountancy & Bedrijfskunde.

Daowadueng, P., Hoozée, S., Jorissen, A., Maussen, S. Do costing system design choices mediate the link between strategic orientation and the intensity of use of cost information for decision making and control?

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

Maussen, S. Consuming slack resources opportunistically versus effortfully: an experimental study on how superiors’ implementation decision can direct subordinates’ extra-role behavior.

Waeye, D., Maussen, S. Rewarding whistleblowers: the trojan horse of frivolous reporting?


Waeye, D., Maussen, S. Guiding the moral compass: do incentive framing and internal auditing stimulate employee whistleblowing?


Scientific Committee Member of the European Accounting Association (EAA) Annual Congress (2018-present).

Ad hoc reviewer for AAA Management Accounting Section (MAS) Midyear Meeting, The Accounting Review.

PhD student supervision

    • Melissa Verniest, Ghent University, supervisor (2022-present)
    • Dwight Waeye, Ghent University, supervisor (2021-present)
    • Thi Cam Tu Luong, University of Antwerp, external examiner (2021)