About
Intensive cooperation between firms has become central to the strategy of many organizations to allocate their resources more efficiently and to create additional firm value. This cooperation may take the form of close buyersupplier relationships, strategic alliances, franchises, licensing arrangements, joint ventures, etc. The FEB has a long tradition in studying these inter-organizational relationships with special attention for control problems and the role of cost accounting and management control systems in governing these relationships.
Research topics
The FEB research tradition within this theme started with experimental research on the role of cost accounting in managing relationships both downstream (Cardinaels et al. 2004; 2008) and upstream (Van den Abbeele et al. 2009; Masschelein et al. 2012) the supply chain. Another stream is based on survey data and focuses on management control or governance choices in inter-organizational relationships (Dekker and Van den Abbeele, 2010; Stouthuysen et al. 2012; Anderson, Dekker and Van den Abbeele, 2015).
About
Intensive cooperation between firms has become central to the strategy of many organizations to allocate their resources more efficiently and to create additional firm value. This cooperation may take the form of close buyersupplier relationships, strategic alliances, franchises, licensing arrangements, joint ventures, etc. The FEB has a long tradition in studying these inter-organizational relationships with special attention for control problems and the role of cost accounting and management control systems in governing these relationships.
Research topics
The FEB research tradition within this theme started with experimental research on the role of cost accounting in managing relationships both downstream (Cardinaels et al. 2004a&b; 2008) and upstream (Van den Abbeele et al. 2009; Masschelein et al. 2012) the supply chain. Another stream is based on survey data and focuses on management control or governance choices in inter-organizational relationships (Dekker and Van den Abbeele, 2010; Stouthuysen et al. 2012; Anderson, Dekker and Van den Abbeele, 2015).
Key papers
› Cardinaels E., F. Roodhooft and L. Warlop. 2004. The value of activity-based costing in competitive pricing decisions. Journal of Management Accounting Research vol. 16: 133-148. (Winner of JMAR best paper award.)
› Cardinaels E., F. Roodhooft, L. Warlop and G. Van Herck. 2008. Competitive pricing in markets with different overhead costs: concealment or leakage of cost information. Journal of Accounting Research vol. 46, 4: 761-784.
› Van den Abbeele A., F. Roodhooft and L. Warlop. 2009. The Effect of Cost Information on Buyer-Supplier Negotiations in Different Power Settings. Accounting, Organizations and Society, 34, 2: 245-266.
› Dekker H. and A. Van den Abbeele. 2010. Organizational Learning and Interfirm Control: the Effects of Partner Search and Prior Exchange Experiences. Organization Science vol. 21, 6: 1233-1250.
› Masschelein S., E. Cardinaels and A. Van den Abbeele. 2012. ABC Information, Fairness Perceptions, and Interfirm Negotiations. The Accounting Review vol. 87, 3: 951-973. (Winner of ERIM best paper award on the EAA.)
› Stouthuysen K., H. Slabbinck and F. Roodhooft. 2012. Controls, Service Type and Perceived Supplier Performance in Interfirm Service Exchanges. Journal of Operations Management vol. 30, 5: 423-435.
› Anderson S., H. Dekker, and A. Van den Abbeele. 2015. Costly Control: an Examination of the Tradeoff between Control Investments and Residual Risk in Interfirm Transactions. Management Science. Conditionally accepted.
Meet the experts
Cardinaels Cools Roodhooft Stouthuysen Van den Abbeele
Highlights and events
FEB is ranked among the best publishing schools in the field of experimental management accounting (top 20 based on publications in top accounting journals in the last six years) and its Ph.D. program is even ranked 7th worldwide (based on experimental management accounting publications in the last six years from Ph.D. graduates of KU Leuven) (cf. BYU Accounting Research Rankings).
FEB co-founded the European Network for Experimental Accounting Research. It is expected that it will develop into a platform that connects accounting academics in Europe (and the rest of the world) who are interested in accounting research using experimental methods.
Highlights and events
FEB is ranked among the best publishing schools in the field of experimental management accounting (top 20 based on publications in top accounting journals in the last six years) and its Ph.D. program is even ranked 7th worldwide (based on experimental management accounting publications in the last six years from Ph.D. graduates of KU Leuven) (cf. BYU Accounting Research Rankings).
FEB co-founded the European Network for Experimental Accounting Research. It is expected that it will develop into a platform that connects accounting academics in Europe (and the rest of the world) who are interested in accounting research using experimental methods.
Meet the experts
Cardinaels Cools Roodhooft Stouthuysen Van den Abbeele
Key papers
› Anderson S., H. Dekker, and A. Van den Abbeele. 2015. Costly Control: an Examination of the Tradeoff between Control Investments and Residual Risk in Interfirm Transactions. Management Science. Conditionally accepted.
› Stouthuysen K., H. Slabbinck and F. Roodhooft. 2012. Controls, Service Type and Perceived Supplier Performance in Interfirm Service Exchanges. Journal of Operations Management vol. 30, 5: 423-435.
› Masschelein S., E. Cardinaels and A. Van den Abbeele. 2012. ABC Information, Fairness Perceptions, and Interfirm Negotiations. The Accounting Review vol. 87, 3: 951-973. (Winner of ERIM best paper award on the EAA.)
› Dekker H. and A. Van den Abbeele. 2010. Organizational Learning and Interfirm Control: the Effects of Partner Search and Prior Exchange Experiences. Organization Science vol. 21, 6: 1233-1250.
› Van den Abbeele A., F. Roodhooft and L. Warlop. 2009. The Effect of Cost Information on Buyer-Supplier Negotiations in Different Power Settings. Accounting, Organizations and Society, 34, 2: 245-266.
› Cardinaels E., F. Roodhooft, L. Warlop and G. Van Herck. 2008. Competitive pricing in markets with different overhead costs: concealment or leakage of cost information. Journal of Accounting Research vol. 46, 4: 761-784.
› Cardinaels E., F. Roodhooft and L. Warlop. 2004. The value of activity-based costing in competitive pricing decisions. Journal of Management Accounting Research vol. 16: 133-148. (Winner of JMAR best paper award.)
Key papers
› Haesbrouck, K., Van den Abbeele, A. & Williamson, M. (2021). Building Trust through Knowledge Sharing: Implications for Incentive System Design. Accounting, Organizations and Society. › Anderson, S., Dekker, H. & Van den Abbeele, A. (2017). Costly Control: an Examination of the Tradeoff between Control Investments and Residual Risk in Interfirm Transactions. Management Science.
› Stouthuysen, K., Slabbinck, H. & Roodhooft, F. (2012). Controls, Service Type and Perceived Supplier Performance in Interfirm Service Exchanges. Journal of Operations Management.
› Masschelein, S., Cardinaels, E. & Van den Abbeele, A. (2012). ABC Information, Fairness Perceptions, and Interfirm Negotiations. The Accounting Review. (Winner of ERIM best paper award on the EAA.)
› Dekker, H. & Van den Abbeele, A.. (2010). Organizational Learning and Interfirm Control: the Effects of Partner Search and Prior Exchange Experiences. Organization Science.
› Van den Abbeele, A., Roodhooft, F. & Warlop, L. (2009). The Effect of Cost Information on Buyer-Supplier Negotiations in Different Power Settings. Accounting, Organizations and Society.
› Cardinaels, E., Roodhooft, F., Warlop, L. & Van Herck, G. (2008). Competitive pricing in markets with different overhead costs: concealment or leakage of cost information. Journal of Accounting Research.
› Cardinaels, E., Roodhooft, F. & Warlop, L. (2004). The value of activity-based costing in competitive pricing decisions. Journal of Management Accounting Research. (Winner of JMAR best paper award.)