Prof. dr. Sophie Maussen » People

Photo of Prof. dr. Sophie Maussen

Prof. dr. Sophie Maussen

ProfessorGhent UniversityDept. Accounting, Corporate Finance & Taxation
Work Sint-Pietersplein 7 Ghent 9000 BelgiumWork Phone: +32 9 2643568Website: 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 BSc and MSc courses on financial accounting, management accounting, and research methods in accounting. Her research focuses on behavioral effects of costing system design as part of the management control system. She uses lab experiments as her main research method. She also has a special research interest in whistleblowing as well as in CSR. Sophie is a member of FlandersMake@UGent – corelab CVAMO as of 2022.

Sophie has published in 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

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. Can reporting the cost of unused capacity direct effort to extra-role behavior?

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


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, Sustainability, The Accounting Review.

PhD student supervision

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