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 2643568


Sophie Maussen earned her MSc (2014) and PhD (2020) in Business Economics at Ghent University. Since September 2020, Sophie 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). 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. She uses lab experiments as her main research method. She has also a research interest in management control as well as in accounting education.

Sophie has published in Accounting Education (2017), European Accounting Review (forthcoming), Journal of Accounting Education (2020), and Sustainability Accounting, Management and Policy Journal (2019).


Research expertise

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


Working papers

Maussen, S., Hoozée, S. On the influence of task interruption and interactive time estimation on estimation error in time-based costing systems. Forthcoming in European Accounting Review.

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.

Maussen, S. Costing system design and the opportunistic consumption of slack resources: Can reporting the cost of unused capacity direct effort to extra-role behavior?


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.