Jan Bouwens

Amsterdam Business School

Professor of Accounting

Roetersstraat 11

Amsterdam, 1018 WB

Netherlands

  • Amsterdam Business School

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    • Tel: +31 20 5258740
SCHOLARLY PAPERS

22

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46

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156

Scholarly Papers (22)

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1.

Altruism, Social Norms and Incentive Contract Design

Number of pages: 62 Posted: 27 May 2012 Last Revised: 16 Mar 2021
Margaret A. Abernethy, Jan Bouwens, Christian Hofmann and Laurence van Lent
University of Melbourne, Department of Accounting, Amsterdam Business School, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and Frankfurt School of Finance and Management
Downloads 918 (31,286)
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
Margaret A. Abernethy, Jan Bouwens and Laurence van Lent
University of Melbourne, Department of Accounting, Amsterdam Business School and Frankfurt School of Finance and Management
Downloads 806 (37,380)
Citation 9

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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 and Management
Downloads 705 (44,912)
Citation 1

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

4.

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
KU Leuven, Amsterdam Business School and University of Washington - Michael G. Foster School of Business
Downloads 683 (46,873)
Citation 2

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EBITDA Nongaap Measures

5.

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
Margaret A. Abernethy, Jan Bouwens and Laurence van Lent
University of Melbourne, Department of Accounting, Amsterdam Business School and Frankfurt School of Finance and Management
Downloads 445 (80,203)
Citation 4

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

6.

Understanding Investment Decisions: The Role of Cost Accounting

Number of pages: 24 Posted: 21 Mar 2017
Jan Bouwens
Amsterdam Business School
Downloads 430 (83,544)

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

7.

Assessing the Performance of Business Unit Managers

Downloads 427 ( 84,247)
Citation 41

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 and Management and Amsterdam Business School
Downloads 412 (87,021)
Citation 2

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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 and Management
Downloads 15 (688,088)
Citation 7
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8.

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 302 (124,261)
Citation 3

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Non-audit service, audit, spill over

9.

Regulatory pressure, allocating decision rights, and the use of soft information

Number of pages: 63 Posted: 16 Aug 2016 Last Revised: 22 Oct 2020
Jan Bouwens and Ties de Kok
Amsterdam Business School and University of Washington - Michael G. Foster School of Business
Downloads 202 (184,871)

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soft information; decision rights; risk management; SME financing; regulation

10.

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
Goethe-University Frankfurt, Amsterdam Business School and Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)
Downloads 196 (190,007)

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

11.

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
Margaret A. Abernethy, Jan Bouwens and Laurence van Lent
University of Melbourne, Department of Accounting, Amsterdam Business School and Frankfurt School of Finance and Management
Downloads 178 (206,905)
Citation 13

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

12.

Performance Measures and Intra-Firm Spillovers: Theory and Evidence

Number of pages: 49 Posted: 11 May 2013
Jan Bouwens, Christian Hofmann and Laurence van Lent
Amsterdam Business School, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and Frankfurt School of Finance and Management
Downloads 172 (213,109)
Citation 8

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Contracting, Business unit performance measurement, Organizational design, Interdependencies

13.

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
Goethe-University Frankfurt, Amsterdam Business School and Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)
Downloads 149 (240,396)

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

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
Tilburg University - Tilburg University School of Economics and Management and Amsterdam Business School
Downloads 118 (287,583)

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organization design, investment decisions, information asymmetry, social status

15.

The History of Performance: How Franchisor and Franchisees Signal Their Future Actions in Targets and Performance

Number of pages: 54 Posted: 13 Jun 2015 Last Revised: 21 Dec 2020
Jan Bouwens, Eddy Cardinaels and Jingwen Zhang
Amsterdam Business School, Tilburg University - Tilburg University School of Economics and Management and Erasmus University Rotterdam
Downloads 77 (378,060)
Citation 2

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

16.

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 51 (464,908)

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

17.

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 (569,452)
Citation 3
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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
Margaret A. Abernethy, Jan Bouwens and Peter Kroos
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 and Management

Abstract:

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