Henri C. Dekker

VU University Amsterdam

De Boelelaan 1105

Amsterdam , 1081 HV

Netherlands

  • VU University Amsterdam

SCHOLARLY PAPERS

31

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64

Scholarly Papers (31)

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1.

The Use of Management Controls to Mitigate Risk in Strategic Alliances: Field and Survey Evidence

Journal of Management Accounting Research, Vol. 26, No. 1, 2013
Number of pages: 43 Posted: 19 Nov 2009 Last Revised: 03 Aug 2015
Shannon W. Anderson, Margaret H. Christ, Henri C. Dekker and Karen Sedatole
University of California, Davis - Graduate School of Management, University of Georgia - Terry College of Business, VU University Amsterdam and Goizueta Business School
Downloads 1,413 (29,831)
Citation 12

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Strategic alliances, risk management, field research, survey research

2.

A Balancing Act? The Implications of Mixed Strategies for Performance Measurement System Design

Dekker, H.C., Groot, T.L.C.M. & Schoute, M. (2013). A balancing act? The implications of mixed strategies for performance measurement system design. Journal of Management Accounting Research, 25, 71-98.
Number of pages: 45 Posted: 15 Feb 2007 Last Revised: 03 Aug 2015
Henri C. Dekker, Tom Groot and Martijn Schoute
VU University Amsterdam, VU University Amsterdam - Amsterdam Research Center in Accounting and VU University Amsterdam - Department of Accounting
Downloads 938 (53,834)
Citation 4

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mixed strategies, performance measurement, incentives, survey, cluster analysis

3.

Management Control for Market Transactions: The Relation between Transaction Characteristics, Incomplete Contract Design and Subsequent Performance

Management Science, Vol. 51, No.12, December 2005
Number of pages: 48 Posted: 31 Jan 2004
Shannon W. Anderson and Henri C. Dekker
University of California, Davis - Graduate School of Management and VU University Amsterdam
Downloads 908 (56,238)
Citation 3

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Management control, contingency theory, contracting, transaction costs, information technology

4.

The Role of Management Controls in Transforming Firm Boundaries and Sustaining Hybrid Organizational Forms

Shannon W. Anderson and Henri C. Dekker (2014) "The Role of Management Controls in Transforming Firm Boundaries and Sustaining Hybrid Organizational Forms", Foundations and Trends® in Accounting: Vol. 8 (Forthcoming)
Number of pages: 57 Posted: 23 Aug 2014
Shannon W. Anderson and Henri C. Dekker
University of California, Davis - Graduate School of Management and VU University Amsterdam
Downloads 679 (82,672)
Citation 3

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management control, transactions cost economics, strategic alliance, resource based view

5.

An Empirical Examination of Goals and Performance-to-Goal Following the Introduction of an Incentive Bonus Plan with Participative Goal-setting

Management Science. Vol. 56, No. 1, January 2010, pp. 90–109
Number of pages: 48 Posted: 27 Mar 2007 Last Revised: 07 May 2012
Shannon W. Anderson, Henri C. Dekker and Karen Sedatole
University of California, Davis - Graduate School of Management, VU University Amsterdam and Goizueta Business School
Downloads 582 (100,676)
Citation 27

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pay-for-performance, incentives, compensation, goal participation

6.

Accounting in Networks: The Transaction Cost Economics Perspective

ACCOUNTING IN NETWORKS, Ch. 10, Håkansson, H., Kraus, K. & Lind, J., eds., Routledge, 2010
Number of pages: 55 Posted: 17 Mar 2009 Last Revised: 03 Aug 2015
Shannon W. Anderson and Henri C. Dekker
University of California, Davis - Graduate School of Management and VU University Amsterdam
Downloads 577 (101,762)

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Interfirm networks, management accounting, transaction cost economics

7.

Partner Selection and Governance Design in Interfirm Relationships

Dekker, H.C. (2008). Partner selection and governance design in interfirm relationships. Accounting, Organizations and Society, 915-941.
Number of pages: 48 Posted: 09 Oct 2006 Last Revised: 03 Aug 2015
Henri C. Dekker
VU University Amsterdam
Downloads 361 (177,145)
Citation 3

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interfirm relationships, governance design, partner selection, partner experience

8.

Do Extant Management Control Frameworks Fit the Alliance Setting? A Descriptive Analysis

Anderson, S.W., Christ, M., Dekker, H.C. & Sedatole, K.L. (2015). Do extant management control frameworks fit the alliance setting? A descriptive analysis. Industrial Marketing Management, 46(April), 36-53.
Number of pages: 44 Posted: 04 Sep 2013 Last Revised: 03 Aug 2015
Shannon W. Anderson, Margaret H. Christ, Henri C. Dekker and Karen Sedatole
University of California, Davis - Graduate School of Management, University of Georgia - Terry College of Business, VU University Amsterdam and Goizueta Business School
Downloads 237 (274,967)
Citation 4

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strategic alliances, risk, management controls

9.

Costly Control: An Examination of the Tradeoff between Control Investments and Residual Risk in Interfirm Transactions

Management Science, 63(7): 2163-2180, 2016
Number of pages: 42 Posted: 02 Aug 2015 Last Revised: 28 Oct 2017
Shannon W. Anderson, Henri C. Dekker and Alexandra G. H. L. Van den Abbeele
University of California, Davis - Graduate School of Management, VU University Amsterdam and Katholieke Universiteit Leuven (K.U.Leuven)
Downloads 210 (308,890)
Citation 4

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transaction cost economics, resource-based view, incomplete control, prior ties, strategic resources, IT procurement

10.

The Tone from Above: The Effect of Communicating a Supportive Regulatory Strategy on Reporting Quality

Number of pages: 41 Posted: 22 Dec 2017
Sanne R. van Duin, Henri C. Dekker, J. Wielhouwer and Juan Mendoza
VU University Amsterdam, VU University Amsterdam, Vrije Universiteit Amsterdam and VU University Amsterdam
Downloads 159 (396,817)
Citation 4

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reporting quality, responsive regulation, support, time horizon

11.

Your Gain My Pain? The Effects of Accounting Information in Uncertain Negotiations

Number of pages: 53 Posted: 14 Apr 2016
Samy Essa, Henri C. Dekker and Tom Groot
University of Twente, VU University Amsterdam and VU University Amsterdam - Amsterdam Research Center in Accounting
Downloads 128 (473,062)

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Buyer-supplier negotiations, uncertainty, accounting information, negotiation tactics, negotiation outcomes.

12.

Enabling Performance Measurement Systems for Function Manager Learning

Number of pages: 40 Posted: 29 Jun 2024
Mike Farrell, Breda Sweeney and Henri C. Dekker
affiliation not provided to SSRN, University of Galway and VU University Amsterdam
Downloads 10 (1,259,955)

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Performance Measurement Systems, Enabling, Learning, Socio-Cognitive, Mental Models, Functions

13.

Making Business Processes Intelligent: Complementarities of Combining Robotic Process Automation and Ai Technologies

Number of pages: 49 Posted: 21 Apr 2025
Farah Arshad, Shannon W. Anderson, Henri C. Dekker and Omar Aguilar
Vrije University Amsterdam, University of California, Davis - Graduate School of Management, VU University Amsterdam and affiliation not provided to SSRN
Downloads 7 (1,292,188)

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Robotic Process Automation (RPA), Artificial Intelligence (AI), Intelligent Process Automation (IPA), firm performance, efficiency improvement, revenue growth

14.

The Influence of Performance Measurement on the Processual Dynamics of Strategic Change

Forthcoming in Management Science
Posted: 13 Aug 2020
Margaret A. Abernethy, Henri C. Dekker and Jennifer Grafton
University of Melbourne, Department of Accounting, VU University Amsterdam and University of Melbourne

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Performance Measurement, Strategic Change, Firm Performance

15.

Firm Enablement Through Outsourcing: A Longitudinal Analysis of How Outsourcing Enables Process Improvement Under Financial and Competence Constraints

Forthcoming, Industrial Marketing Management
Posted: 13 Aug 2020
Henri C. Dekker, Erik Mooi and Alexandra Visser
VU University Amsterdam, University of Melbourne and VU University Amsterdam

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Outsourcing, Enablement, Financial constraints, Competence constraints, Process improvement

16.

The Tone From Above: The Effect of Communicating a Supportive Regulatory Strategy on Reporting Quality

Journal of Accounting Research, Vol. 56, No. 2, 2018
Posted: 02 Aug 2018
Sanne R. van Duin, Henri C. Dekker, J. Wielhouwer and Juan Mendoza
VU University Amsterdam, VU University Amsterdam, Vrije Universiteit Amsterdam and VU University Amsterdam

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reporting quality; responsive regulation; support; time horizon

17.

When one size does not fit all: Using ex post subjective ratings to provide parity in risk-adjusted compensation

Anderson, S.W, Dekker, H.C., Sedatole, K.L. & E. Wiersma. (2020). When one size does not fit all: Using ex post subjective ratings to provide parity in risk-adjusted compensation. Management Accounting Research, 49.
Posted: 13 Nov 2017 Last Revised: 01 Oct 2021
Shannon W. Anderson, Henri C. Dekker, Karen Sedatole, Eelke Wiersma and Eelke Wiersma
University of California, Davis - Graduate School of Management, VU University Amsterdam, Goizueta Business School and VU University, AmsterdamVU University Amsterdam - Department of Accounting

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subjective evaluation, performance measurement, compensation risk, subjectivity

18.

Firms' Compliance with Complex Regulations

Law and Human Behavior, 40 (6): 721-733
Posted: 28 Oct 2017
Juan Mendoza, Henri C. Dekker and J. Wielhouwer
VU University Amsterdam, VU University Amsterdam and Vrije Universiteit Amsterdam

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complex regulations, fairness perceptions, compliance, firm behavior

19.

Contracting Abroad: A Comparative Analysis of Contract Design in Host and Home Country Outsourcing Relations

Management Accounting Research, Forthcoming
Posted: 28 Oct 2017
Henri C. Dekker, Takaharu Kawai and Junya Sakaguchi
VU University Amsterdam, Doshisha University - Faculty of Commerce and Kansai University

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Interfirm Relationships, Outsourcing, Cross-border, Contract Design, Contracting Costs

20.

Collaborative Performance Management in Interfirm Relationships

Journal of Management Accounting Research, 28(3): 25-48, Fall 2016
Posted: 09 Jun 2016 Last Revised: 28 Oct 2017
Henri C. Dekker, Rong Ding and Tom Groot
VU University Amsterdam, NEOMA Business School and VU University Amsterdam - Amsterdam Research Center in Accounting

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21.

On the Boundaries between Intrafirm and Interfirm Management Accounting Research

Dekker, H.C. 2016. On the Boundaries between Intrafirm and Interfirm Management Accounting Research. Management Accounting Research, 31: 86-91.
Posted: 18 Dec 2015 Last Revised: 09 Jun 2016
Henri C. Dekker
VU University Amsterdam

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Interfirm relationships, intrafirm management accounting, management control, boundary spanners

22.

Determining Performance Targets

Behavioral Research in Accounting, Vol. 24, No. 2, 2012
Posted: 04 Aug 2015
Henri C. Dekker, Tom Groot and Martijn Schoute
VU University Amsterdam, VU University Amsterdam - Amsterdam Research Center in Accounting and VU University Amsterdam - Department of Accounting

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performance targets; target setting; target specificity

23.

Are Employee Selection and Incentive Contracts Complements or Substitutes?

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Are Employee Selection and Incentive Contracts Complements or Substitutes?

Journal of Accounting Research, Forthcoming
Posted: 04 Aug 2015
Margaret A. Abernethy, Henri C. Dekker and A Schultz
University of Melbourne, Department of Accounting, VU University Amsterdam and Independent

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employee selection; incentive contracting; strategy; organizational learning; volatility

Are Employee Selection and Incentive Contracts Complements or Substitutes?

Journal of Accounting Research, Vol. 53, No. 4, 2015
Posted: 04 Mar 2016
Margaret A. Abernethy, Henri C. Dekker and A Schultz
University of Melbourne, Department of Accounting, VU University Amsterdam and Independent

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employee selection; incentive contracting; strategy; organizational learning; volatility

24.

Accounting Research in Family Firms: Theoretical and Empirical Challenges

European Accounting Review Forthcoming
Posted: 15 Jan 2014
Annalisa Prencipe, Sasson Bar-Yosef and Henri C. Dekker
Bocconi University - Department of Accounting, Bocconi University - Department of Accounting and VU University Amsterdam

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Family Firms, Accounting Research, Literature Review, Theoretical Issues, Empirical Issues

25.

Risk, Partner Selection and Contractual Control in Interfirm Relationships

Ding, R., Dekker, H.C. & Groot, T.L.C.M. (2013). Risk, partner selection and contractual control in interfirm relationships. Management Accounting Research, 24, 140-155.
Posted: 13 Nov 2012 Last Revised: 03 Aug 2015
Rong Ding, Henri C. Dekker and Tom Groot
NEOMA Business School, VU University Amsterdam and VU University Amsterdam - Amsterdam Research Center in Accounting

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transaction risk, interfirm relationships, partner selection criteria, contract complexity

26.

Beyond the Contract: Managing Risk in Supply Chain Relations

Dekker, H.C., Sakaguchi, J. & Kawai, T. (2013). Beyond the contract: managing risk in supply chain relations. Management Accounting Research, 24, 122-139.
Posted: 24 Apr 2012 Last Revised: 03 Aug 2015
Henri C. Dekker, Junya Sakaguchi and Takaharu Kawai
VU University Amsterdam, Kansai University and Doshisha University - Faculty of Commerce

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supply chain management, risk, management control

27.

Strategic Cost Management in Supply Chains, Part 1: Structural Cost Management

Anderson, S.W. & Dekker, H.C. (2009). Strategic cost management in supply chains, part 1: Structural cost management. Accounting Horizons, 23(2), 201-220.
Posted: 12 Mar 2009 Last Revised: 03 Aug 2015
Shannon W. Anderson and Henri C. Dekker
University of California, Davis - Graduate School of Management and VU University Amsterdam

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supply chain management, value chain, cost management, supplier

28.

Strategic Cost Management in Supply Chains, Part 2: Executional Cost Management

Anderson, S.W. & Dekker, H.C. (2009). Strategic cost management in supply chains, part 2: Executional cost management. Accounting Horizons, 23(3), 289-305.
Posted: 12 Mar 2009 Last Revised: 03 Aug 2015
Shannon W. Anderson and Henri C. Dekker
University of California, Davis - Graduate School of Management and VU University Amsterdam

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supply chain, supplier scorecard, cost of ownership, value chain, supplier

29.

A Survey of the Adoption and Use of Target Costing in Dutch Firms

International Journal of Production Economics, Vol. 84, No. 3, pp. 293-305, 2003
Posted: 03 Nov 2006
Henri C. Dekker and Peter Smidt
VU University Amsterdam and Nyenrode University - Center for Accounting, Auditing and Control

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Target costing, Product development, Cost management, Survey

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Inter-organizational relationships, governance, control, transaction costs, coordination, trust, case study

31.

Value Chain Analysis in Interfirm Relationships: A Field Study

Posted: 30 May 2003
Henri C. Dekker
VU University Amsterdam

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interfirm relationships, control, value chain analysis, case study

Other Papers (2)

Total Downloads: 120
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1.

The Impact of Cultural Differences on Acquisition Performance: The Mediating Role of Resistance and Corporate Learning

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 27 Posted: 16 Aug 2018
Dieter Smeulders, Henri C. Dekker and Alexandra G. H. L. Van den Abbeele
University of Bern, VU University Amsterdam and Katholieke Universiteit Leuven (K.U.Leuven)
Downloads 120

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Acquisition Integration, Cultural Differences, Resistance, Organizational Learning

2.

Information Availability in Acquisition Decisions: The Role of Prior Relations and Rival Bidders

Journal of Management Accounting Research, Forthcoming, DOI: abs/10.2308/jmar-52302
Posted: 18 Aug 2017 Last Revised: 23 Oct 2018
Dieter Smeulders, Henri C. Dekker and Alexandra G. H. L. Van den Abbeele
University of Bern, VU University Amsterdam and Katholieke Universiteit Leuven (K.U.Leuven)

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Corporate acquisitions, valuation, information availability, rival bidders, prior relations