Sophie Hoozée

Ghent University - Department of Accountancy and Corporate Finance

Sint-Pietersplein 7

Ghent, 9000

Belgium

SCHOLARLY PAPERS

15

DOWNLOADS

200

SSRN CITATIONS

2

CROSSREF CITATIONS

5

Scholarly Papers (15)

1.

The Impact of Participation in Strategic Planning and Action Planning on Management Control Effectiveness: An Analysis of Independent and Joint Effects

Number of pages: 27 Posted: 09 Jan 2017 Last Revised: 05 Sep 2017
University of Gothenburg - School of Business, Economics and Law, University of Technology Sydney (UTS), Uniwersytet Ekonomiczny we Wroc?awiu, ESCP Europe Business School Berlin, SDA Bocconi, Lund University, Bocconi University - Department of Accounting, Université Laval, Örebro University - School of Business, Ghent University - Department of Accountancy and Corporate Finance, Aalborg University - Center for Industrial Production, University of Vienna, Norwegian School of Economics (NHH), Örebro University - School of Business, University of South-Eastern Norway, Aalto University School of Business, Copenhagen Business School, Aalto University - Department of Accounting and Finance, Stockholm School of Economics, Aalborg University and Copenhagen Business School
Downloads 199 (175,785)
Citation 1

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strategic planning, action planning, budgeting, participation, management control effectiveness, complementarity

2.

The Impact of Refinement on the Accuracy of Time‐Driven ABC

Abacus, Vol. 48, Issue 4, pp. 439-472, 2012
Number of pages: 34 Posted: 27 Nov 2012
Sophie Hoozée, Lea Vermeire and Werner Bruggeman
Ghent University - Department of Accountancy and Corporate Finance, Katholieke Universiteit Leuven Campus Kortrijk (KULAK) and Ghent University - Department of Accountancy and Corporate Finance
Downloads 1 (737,399)
Citation 1
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Activity‐based costing, Costing accuracy, Costing errors, Mathematical model, Time equation

3.

On the Influence of Task Interruption and Interactive Time Estimation on Estimation Error in Time-based Costing Systems

European Accounting Review, Forthcoming
Posted: 05 Nov 2020
Sophie Maussen and Sophie Hoozée
Ghent University - Department of Accounting, Corporate Finance and Taxation and Ghent University - Department of Accountancy and Corporate Finance

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costing accuracy, estimation error, task interruption, time estimation

4.

Fitting Responsibility Center Structures to Strategy: Bakery Products International

Journal of Accounting Education, Forthcoming
Posted: 04 Nov 2020
Ghent University - Department of Accountancy and Corporate Finance, Ghent University - Department of Accounting, Corporate Finance and Taxation, Ghent University - Department of Accountancy and Corporate Finance and University of Antwerp - Antwerp Management School

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Corporate Strategy, Responsibility Center Structures, Transfer Pricing Methods

5.

Costing System Design and Honesty in Managerial Reporting

Posted: 25 Jun 2020
Sophie Maussen, Eddy Cardinaels and Sophie Hoozée
Ghent University - Department of Accounting, Corporate Finance and Taxation, Tilburg University - Tilburg University School of Economics and Management and Ghent University - Department of Accountancy and Corporate Finance

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capacity reporting, discretion, honesty, social norms

6.

Culture and Management Control Interdependence: An Analysis of Control Choices That Complement the Delegation of Authority in Western Cultural Regions

Accounting, Organizations and Society, Forthcoming
Posted: 17 Apr 2020
Aalto University School of Business, University of Technology Sydney (UTS), ESCP Europe Business School Berlin, Lund University, Ghent University - Department of Accountancy and Corporate Finance, University of Vienna, Copenhagen Business School, University of Gothenburg - School of Business, Economics and Law, Uniwersytet Ekonomiczny we Wroc?awiu, Université Laval, ESCP Europe, Berlin, Aalborg University - Center for Industrial Production, Norwegian School of Economics (NHH), Örebro University - School of Business, University of South-Eastern Norway, Copenhagen Business School, Aalto University - Department of Accounting and Finance, Stockholm School of Economics and Aalborg University Business School

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Management control, Delegation, Incentives, Complementarity, Interdependence, Culture

7.

The Impact of Readability of Corporate Social Responsibility Information on Credibility as Perceived by Generalist Versus Specialist Readers

Sustainability Accounting, Management and Policy Journal, Vol. 10, No. 3, pp. 570-591, 2019
Posted: 29 Apr 2019 Last Revised: 16 Jul 2019
Sophie Hoozée, Sophie Maussen and Perry Vangronsveld
Ghent University - Department of Accountancy and Corporate Finance, Ghent University - Department of Accounting, Corporate Finance and Taxation and Ghent University - Department of Accountancy and Corporate Finance

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Credibility, CSR information, Generalist readers, Plain language, Specialist readers

8.

The Impact of Society on Management Control Systems

Scandinavian Journal of Management, Vol. 33, Issue 4, pp. 253-266, 2017
Posted: 26 Sep 2017 Last Revised: 26 Nov 2017
Örebro University - School of Business, University of Gothenburg - School of Business, Economics and Law, University of Technology Sydney (UTS), Uniwersytet Ekonomiczny we Wroc?awiu, ESCP Europe Business School Berlin, Lund University, Bocconi University - Department of Accounting, SDA Bocconi, Université Laval, Ghent University - Department of Accountancy and Corporate Finance, Aalborg University - Center for Industrial Production, University of Vienna, Norwegian School of Economics (NHH), Örebro University - School of Business, University of South-Eastern Norway, Aalto University School of Business, Copenhagen Business School, Aalto University - Department of Accounting and Finance, Stockholm School of Economics, Aalborg University and Copenhagen Business School

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societal institutions, business systems, contingency framework, bureaucratic control, output control

9.

The Impact of Managers’ Participation in Costing System Design on Their Perceived Contributions to Process Improvement

European Accounting Review, Vol. 27, Issue 4, pp. 747-770, 2018
Posted: 22 Aug 2017 Last Revised: 18 Aug 2018
Sophie Hoozée and Quang-Huy Ngo
Ghent University - Department of Accountancy and Corporate Finance and Can Tho Technical Economics College - Accounting Department

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autonomous motivation, business process management (BPM), cost management, perceived usefulness

10.

Who Influences the Design of Management Accounting Systems? An Exploratory Study

Australian Accounting Review, Vol. 28, Issue 3, pp. 374-390, 2018
Posted: 16 May 2017 Last Revised: 05 Sep 2018
Sophie Hoozée and Falconer Mitchell
Ghent University - Department of Accountancy and Corporate Finance and University of Edinburgh

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controller, management accountant, management accounting system (MAS) design, management control

11.

Let's Do it Safely: How Altrad Balliauw Configured a Package of Control Systems

Journal of Cleaner Production, Vol. 136 (Part A), pp. 172-180, 2016
Posted: 08 Sep 2016 Last Revised: 17 Sep 2016
Lies Bouten and Sophie Hoozée
Iéseg School of Management and Ghent University - Department of Accountancy and Corporate Finance

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Clan control, Corporate social responsibility, Management control system configuration, Safety performance, Sustainability control package

12.

Challenges in Sustainability and Integrated Reporting

Issues in Accounting Education, Vol. 30, No. 4, pp. 373-381, 2015
Posted: 02 Mar 2015 Last Revised: 09 Sep 2016
Lies Bouten and Sophie Hoozée
Iéseg School of Management and Ghent University - Department of Accountancy and Corporate Finance

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completeness, corporate social responsibility (CSR), integrated reporting, materiality, social and environmental reporting, sustainability

13.

A Comparison of Activity-Based Costing and Time-Driven Activity-Based Costing

Journal of Management Accounting Research, Vol. 30, Issue 1, pp. 143-167, 2018
Posted: 30 Aug 2014 Last Revised: 20 Aug 2018
Sophie Hoozée and Stephen C. Hansen
Ghent University - Department of Accountancy and Corporate Finance and University of Southern Maine - School of Business

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costing system design; costing accuracy; costing error; analytical modeling; numerical experiment

14.

On the Interplay between Environmental Reporting and Management Accounting Change

Management Accounting Research, Vol. 24, No. 4, pp. 333-348, 2013
Posted: 18 May 2013 Last Revised: 27 Nov 2013
Lies Bouten and Sophie Hoozée
Iéseg School of Management and Ghent University - Department of Accountancy and Corporate Finance

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eco-efficiency, environmental reporting, environment-related management accounting (EMA), organizational change, semi-structured interviews, voluntary disclosure

15.

Identifying Operational Improvements During the Design Process of a Time-Driven ABC System: The Role of Collective Worker Participation and Leadership Style

Management Accounting Research, Vol. 21, No. 3, pp. 185-198, 2010
Posted: 28 Jan 2010 Last Revised: 16 May 2017
Sophie Hoozée and Werner Bruggeman
Ghent University - Department of Accountancy and Corporate Finance and Ghent University - Department of Accountancy and Corporate Finance

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Time-Driven Activity-Based Costing, Costing System Design, Collective Worker Participation, Leadership Style, Case Study