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Nieuwe technologieën en het auditberoep - La profession d'audit et les nouvelles technologies KU Leuven
Onderhavig boek behandelt de nieuwe technologieën en het auditberoep. Het eerste hoofdstuk betreft de cyberveiligheid en tracht de bedrijfsrevisor elementen aan te reiken om cyberbeveiliging te demystificeren en hem aan te moedigen cyberbeveiliging in een mondiale context te benaderen. In het tweede hoofdstuk wordt dieper ingegaan op artificiële intelligentie, waarbij het de ultieme doelstelling is om systemen te laten denken als mensen. Deze ...
A 2020 perspective on "The building of online trust in e-business relationships" KU Leuven
This research commentary discusses the perspectives offered in the article “The building of trust in online relationships.” The update argues that the creation of online trust is essential to support effective e-commerce transactions and interorganizational relationships. This goes beyond the advantages that buyers and sellers perceive to have become available through the digitalization of transaction-making. For this reason, we call for new ...
Management control design in long-term buyer-supplier relationships: unpacking the learning process KU Leuven
Formal controls and alliance performance: The effects of alliance motivation and informal controls KU Leuven Ghent University
© 2017 Elsevier Ltd In this research, we study the use of formal control types (outcome, behavior) across different alliance motivations (exploitation, exploration, ambidextrous) and the effects on alliance performance. This study further examines whether this relationship is moderated by the use of informal controls. Survey data from 236 organizations pursuing strategic alliances indicate that when firms opt for one primary strategic alliance ...
Misaligned control: The role of management control system imitation in supply chains KU Leuven
© 2017 Elsevier Ltd This study investigates how interorganizational imitation influences management control decisions in a supply chain setting. Control design in interfirm exchanges is traditionally thought to be based on the principle of matching, where organizations install MCS that align with the transaction context. However, despite these theorized interrelationships, misaligned transactions commonly exist in practice. In this study, we ...
Management control for stimulating different types of creativity: The role of budgets KU Leuven
© 2017, American Accounting Association. All rights reserved. In this paper, we examine the role of budgets as a central instrument within the management control system (MCS) in a creative context. In particular we investigate whether creative firms characterized by different kinds of creativity use their budgets in a similar way. We hereby distinguish between expected creativity (for open, self-discovered problems) and responsive creativity ...
Time driven activity based costing for public services: A field study in Belgian swimming pools KU Leuven
Public managers must provide better public services at lower costs. To cope with this cost pressure, public management needs a better understanding of relevant cost drivers. The authors explain how they carried out a pilot project on time- driven activity-based costing for two Belgian public swimming-pools and provide evidence of the potential benefits of such analyses.