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

23

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49

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153

Scholarly Papers (23)

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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 1,017 (31,477)
Citation 5

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

2.

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 898 (37,527)
Citation 4

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EBITDA Nongaap Measures

3.

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 825 (42,173)
Citation 9

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

4.

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 723 (50,246)
Citation 1

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

5.

Understanding Investment Decisions: The Role of Cost Accounting

Number of pages: 24 Posted: 21 Mar 2017
Jan Bouwens
Amsterdam Business School
Downloads 462 (88,334)

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

6.

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 455 (89,894)
Citation 4

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

7.

Assessing the Performance of Business Unit Managers

Downloads 431 ( 95,755)
Citation 40

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 416 (98,863)

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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 (771,055)
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 397 (105,560)
Citation 3

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Non-audit service, audit, spill over

9.

Transparency and Biases in Subjective Performance Evaluation

TRR 266 Accounting for Transparency Working Paper Series No. 72
Number of pages: 42 Posted: 20 Jan 2022 Last Revised: 01 Feb 2022
Jan Bouwens, Christian Hofmann and Christopher Lechner
Amsterdam Business School, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and LMU Munich School of Management
Downloads 336 (126,803)

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Subjective Performance Evaluation, Bias, Favoritism, Transparency, Attendance

10.

Can Centralization Improve the Use of Soft Information? Evidence from a Field Study and Lab Experiment

Number of pages: 52 Posted: 16 Aug 2016 Last Revised: 21 Aug 2021
Jan Bouwens and Ties de Kok
Amsterdam Business School and University of Washington - Michael G. Foster School of Business
Downloads 237 (180,723)

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11.

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 210 (202,587)

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

12.

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 200 (211,884)
Citation 13

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

13.

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 175 (238,035)
Citation 8

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Contracting, Business unit performance measurement, Organizational design, Interdependencies

14.

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 159 (258,100)

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

15.

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 120 (320,636)

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organization design, investment decisions, information asymmetry, social status

16.

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 86 (398,798)
Citation 2

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

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 30 (630,856)
Citation 3

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18.

Target Setting in Hierarchies: The Role of Middle Managers

Number of pages: 53 Posted: 19 Mar 2022 Last Revised: 13 Jul 2022
Jan Bouwens, Christian Hofmann and Nina Schwaiger
Amsterdam Business School, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and LMU Munich
Downloads 21 (695,425)

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Target setting, information sources, hierarchy, supervisor

19.

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

20.

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

21.

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

22.

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

23.

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

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