Jan Bouwens

Amsterdam Business School

Professor of Accounting

Roetersstraat 11

Amsterdam, 1018 WB

Netherlands

SCHOLARLY PAPERS

22

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CITATIONS
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SSRN RANKINGS

Top 7,263

in Total Papers Citations

77

Scholarly Papers (22)

1.

Social Norms and Incentive Contract Design

Number of pages: 54 Posted: 27 May 2012 Last Revised: 17 Aug 2018
University of Melbourne, Department of Accounting, Amsterdam Business School, Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 815 (28,627)
Citation 5

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incentive contract; performance measures; social norms; unproductive actions; work climate

2.

Leadership and Control System Design

Number of pages: 41 Posted: 23 Sep 2009
University of Melbourne, Department of Accounting, Amsterdam Business School and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 754 (31,850)
Citation 18

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leadership style, empowerment, communication, execution, control system use, organization design

3.

Performance Measure Properties and the Effects of Incentive Contracts

Number of pages: 34 Posted: 19 May 2006
Jan Bouwens and Laurence van Lent
Amsterdam Business School and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 658 (38,282)

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incentive pay, effort and selection effects, performance measure properties, cash bonus

4.

The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers

Number of pages: 49 Posted: 29 Aug 2011 Last Revised: 16 Apr 2012
University of Melbourne, Department of Accounting, Amsterdam Business School and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 424 (67,013)
Citation 5

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time horizon, performance measures, business unit managers, control systems

5.
Downloads 412 ( 69,368)
Citation 35

Assessing the Performance of Business Unit Managers

CentER Discussion Paper No. 2006-92
Number of pages: 40 Posted: 10 Oct 2006
Laurence van Lent and Jan Bouwens
Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and Amsterdam Business School
Downloads 397 (71,844)
Citation 1

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performance measures, business units, managerial performance

Assessing the Performance of Business Unit Managers

Journal of Accounting Research, Vol. 45, No. 4, pp. 667-697, September 2007
Number of pages: 31 Posted: 11 Dec 2007
Jan Bouwens and Laurence van Lent
Amsterdam Business School and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 15 (565,258)
Citation 35
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6.

Understanding Investment Decisions: The Role of Cost Accounting

Number of pages: 24 Posted: 21 Mar 2017
Jan Bouwens
Amsterdam Business School
Downloads 295 (101,413)

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Strategic costing, Cost structure, Decision making, Business models, Management Accounting

7.

The Prevalence and Validity of EBITDA as a Performance Measure

Number of pages: 59 Posted: 15 May 2018 Last Revised: 03 Nov 2018
Arnt Verriest, Jan Bouwens and Ties de Kok
EDHEC Business School, Amsterdam Business School and Tilburg University - Center and Faculty of Economics and Business Administration
Downloads 230 (131,294)

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EBITDA Nongaap Measures

8.

The Effect of Management Control Elements on Coordination

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 40 Posted: 17 Aug 2013 Last Revised: 01 Feb 2014
Sara Bormann, Jan Bouwens and Christian Hofmann
Washington University in St. Louis - John M. Olin Business School, Amsterdam Business School and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 173 (171,110)

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Specialization, Intra-Firm Coordination, Proximity, Complementarities, Contracting, Business Unit Performance Measurement, Organizational Design

9.

Performance Measures and Intra-Firm Spillovers: Theory and Evidence

Number of pages: 49 Posted: 11 May 2013
Amsterdam Business School, Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 154 (188,964)
Citation 8

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Contracting, Business unit performance measurement, Organizational design, Interdependencies

10.

Determinants of Control System Design in Divisionalized Firms

Accounting Review, Vol. 79, No. 3, July 2004
Number of pages: 31 Posted: 17 Feb 2004 Last Revised: 08 Jan 2012
University of Melbourne, Department of Accounting, Amsterdam Business School and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 136 (209,085)
Citation 75

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Organization design, control system, interdependencies, information asymmetry, performance measures

11.

The Effect of Allocating Decision Rights on the Generation, Application, and Sharing of Soft Information

Number of pages: 55 Posted: 16 Aug 2016 Last Revised: 18 Oct 2018
Jan Bouwens and Ties de Kok
Amsterdam Business School and Tilburg University - Center and Faculty of Economics and Business Administration
Downloads 132 (214,250)

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soft information, decision rights, specific knowledge, knowledge sharing, SME financing, regulation

12.

Understanding the Cost Structure of a Firm: Balancing Activities and Achieving Economies of Scope

AAA 2016 Management Accounting Section (MAS) Meeting Paper
Number of pages: 39 Posted: 17 Aug 2015 Last Revised: 02 Dec 2015
Sara Bormann, Jan Bouwens and Christian Hofmann
Washington University in St. Louis - John M. Olin Business School, Amsterdam Business School and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 127 (220,672)

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Economies of scale and scope, supermodularity, spillover, organizational structure, imbalance

13.

What Is the Relationship between Audit Quality and Non-Audit Services? An Overview of the Existing Literature

Number of pages: 8 Posted: 06 Jun 2018 Last Revised: 16 Jun 2018
Jan Bouwens
Amsterdam Business School
Downloads 123 (226,065)

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Non-audit service, audit, spill over

14.

Decision Intervention: The Effect of Assigned Social Status

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 39 Posted: 15 Aug 2011
Eddy Cardinaels and Jan Bouwens
KU Leuven and Amsterdam Business School
Downloads 109 (246,897)

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organization design, investment decisions, information asymmetry, social status

15.

Principals and Their Car Dealers: What Do Targets Tell About Their Relation?

Number of pages: 55 Posted: 13 Jun 2015
Jan Bouwens, Eddy Cardinaels and Jingwen Zhang
Amsterdam Business School, KU Leuven and Erasmus University Rotterdam
Downloads 66 (335,791)
Citation 1

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Target setting, Target ratcheting, Ratchet effect, Target achievement, Relational-contracts theory

16.

Determinants of Accounting Innovation Implementation

Abacus, Vol. 41, No. 3, pp. 217-240, October 2005
Number of pages: 24 Posted: 04 Nov 2005
Margaret A. Abernethy and Jan Bouwens
University of Melbourne, Department of Accounting and Amsterdam Business School
Downloads 29 (466,519)
Citation 9
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17.

The Interplay between Customized and Uniform Targets: Using Input-Output and Peer Information to Enhance Achievement of Uniform Targets

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 62 Posted: 15 Aug 2018 Last Revised: 08 Dec 2018
Jan Bouwens, Peter Kroos and Jingwen Zhang
Amsterdam Business School, University of Amsterdam - Amsterdam Business School and Erasmus University Rotterdam
Downloads 21 (509,703)

Abstract:

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budgets, performance targets, nonfinancial measures, lead-lag relations, peer information, incentive contracts

18.

The Interplay between Forward-Looking Measures and Target Setting

Management Science, 2016
Posted: 05 May 2017
Jan Bouwens and Peter Kroos
Amsterdam Business School and University of Amsterdam - Amsterdam Business School

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accounting economics, behavior, information, goals, motivation/incentives

19.

Organization Identity and Earnings Manipulation

Accounting, Organizations and Society, 58 (2017), 1-14
Posted: 05 May 2017 Last Revised: 08 Jun 2017
University of Melbourne, Department of Accounting, Amsterdam Business School and University of Amsterdam - Amsterdam Business School

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organization identity, incentives, earnings manipulation

20.

Target Ratcheting and Effort Reduction

Journal of Accounting & Economics (JAE), 51 (2011), 171-185
Posted: 21 Jul 2010 Last Revised: 01 Aug 2017
Jan Bouwens and Peter Kroos
Amsterdam Business School and University of Amsterdam - Amsterdam Business School

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Target Setting, Ratchet Effect

21.

Full-Cost Transfer Pricing and Cost Management

Jan Bouwens and Bert Steens (2016) Full-Cost Transfer Pricing and Cost Management. Journal of Management Accounting Research: Fall 2016, Vol. 28, No. 3, pp. 63-81
Posted: 18 Jan 2009 Last Revised: 03 Dec 2016
Jan Bouwens and Bert Steens
Amsterdam Business School and VU University

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Management Accounting, Transfer pricing, Full costing, Death spiral, Product life cycle, Cost management

22.

Performance Measure Properties and the Effect of Incentive Contracts

Journal of Management Accounting Research, Vol. 18, No. 1, pp. 55-75
Posted: 20 Jun 2006
Jan Bouwens and Laurence van Lent
Amsterdam Business School and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department

Abstract:

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incentive pay, effort and selection effects, performance measure properties, cash bonus