Sophie Hoozée

Ghent University - Department of Accountancy and Corporate Finance

Sint-Pietersplein 7

Ghent, 9000

Belgium

  • Ghent University - Department of Accountancy and Corporate Finance

SCHOLARLY PAPERS

18

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Scholarly Papers (18)

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1.

Do costing system design choices mediate the link between strategic orientation and cost information usage for decision making and control?

Management Accounting Research, Forthcoming
Posted: 24 May 2023
Piyada Daowadueng, Sophie Hoozée, Ann Jorissen and Sophie Maussen
Independent, Ghent University - Department of Accountancy and Corporate Finance, University of Antwerp - Department of Accounting & Finance and Ghent University - Department of Accounting, Corporate Finance and Taxation

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Cost accounting, costing system design, decision facilitation, decision influencing, exploitation, exploration

2.

Developing Time-Driven Activity-Based Costing at the National Level to Support Policy Recommendations for Radiation Oncology in Belgium

Journal of Accounting and Public Policy, Vol. 42, Issue 1, 107013, 2023
Posted: 10 Aug 2022 Last Revised: 30 Jan 2023
Noémie Defourny, Sophie Hoozée, Jean-François Daisne and Yolande Lievens
The University of Manchester, Ghent University - Department of Accountancy and Corporate Finance, UZ Leuven Hospitals and Ghent University Hospital - Department of Radiation Oncology

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Cost allocation, Health care, Reimbursement, Time-driven activity-based costing

3.

The Use of Management Controls in Different Cultural Regions: An Empirical Study of Anglo-Saxon, Germanic and Nordic Practices

Journal of Management Control, Vol. 33, No. 3, pp. 273-334, 2022
Posted: 07 Jul 2022 Last Revised: 24 Aug 2022
Teemu Malmi, David S. Bedford, Rolf Brühl, Johan Dergard, Sophie Hoozée, Otto Janscheck and Jeanette Willert
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 and Copenhagen Business School

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Cultural regions, Management control practices, National culture, Survey

4.

Hybridity in a Hotel Chain: Designing a Package of Controls to Sustain a Hybrid Mission

Accounting, Auditing & Accountability Journal, Vol. 35, Issue 8, pp. 1862-1891, 2022
Posted: 10 Mar 2022 Last Revised: 25 Oct 2022
Lies Bouten and Sophie Hoozée
Iéseg School of Management and Ghent University - Department of Accountancy and Corporate Finance

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Control package, hotel chain, hybrid organization, internalization, structural differentiation

5.

The Impact of Enabling Performance Measurement on Managers’ Autonomous Work Motivation and Performance

Management Accounting Research, Vol. 55, 100780, 2022
Posted: 22 Dec 2021 Last Revised: 23 May 2023
Evelyn Van der Hauwaert, Sophie Hoozée, Sophie Maussen and Werner Bruggeman
affiliation not provided to SSRN, 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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autonomous motivation, enabling formalization, performance measurement system, psychological need satisfaction, self-determination theory, structural equation modelling

6.

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

European Accounting Review, Vol. 31, No. 2, pp. 519-541, 2022
Posted: 05 Nov 2020 Last Revised: 10 May 2022
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

7.

Fitting Responsibility Center Structures to Strategy: Bakery Products International

Journal of Accounting Education, Vol. 53, 100692, 2020
Posted: 04 Nov 2020 Last Revised: 02 Feb 2021
Sophie Hoozée, Sophie Maussen, Werner Bruggeman and Geert Scheipers
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

8.

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

9.

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

Accounting, Organizations and Society, Vol. 86, 101116, 2020
Posted: 17 Apr 2020 Last Revised: 02 Feb 2021
Teemu Malmi, David S. Bedford, Rolf Brühl, Johan Dergard, Sophie Hoozée, Otto Janscheck, Jeanette Willert, Christian Ax, Piotr Bednarek, Maurice Gosselin, Michael Hanzlick, Poul Israelsen, Daniel Johanson, Tobias Johansson, Dag Øivind Madsen, Carsten Rohde, Mikko Sandelin, Torkel Strömsten and Thomas Toldbod
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 Wrocławiu, 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

10.

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

11.

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
Jan Greve, Christian Ax, David S. Bedford, Piotr Bednarek, Rolf Brühl, Johan Dergard, Angelo Ditillo, Andrea Dossi, Maurice Gosselin, Sophie Hoozée, Poul Israelsen, Otto Janscheck, Daniel Johanson, Tobias Johansson, Dag Øivind Madsen, Teemu Malmi, Carsten Rohde, Mikko Sandelin, Torkel Strömsten, Thomas Toldbod and Jeanette Willert
Örebro University - School of Business, University of Gothenburg - School of Business, Economics and Law, University of Technology Sydney (UTS), Uniwersytet Ekonomiczny we Wrocławiu, 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

12.

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 FPT University

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

13.

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

14.

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

15.

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

16.

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

17.

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

18.

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