Experts & Expertise

• Accounting
• Experimental economics
• Health care management
• Management accounting

Masschelein, S., E. Cardinaels, and A. Van den Abbeele. 2012. ABC information, fairness perceptions, and interfirm negotiations. Forthcoming The Accounting Review (May). abstract

Cardinaels E., and P. Van Veen-Dirks. 2010. Financial versus non-financial information: the impact of information organization and presentation in a Balanced Scorecard. Accounting, Organizations and Society, 35 (6): 565-578.abstract

Cardinaels E. 2009. Governance in non-for-profit hospitals: Effects of board members' remuneration and expertise on CEO compensation. Health Policy, 93 (1): 64-75. abstract . Also read Dutch column on mejudice or summary (in english) press

Cardinaels E., F. Roodhooft, L. Warlop and G. Van Herck. 2008. Competitive pricing in markets with different overhead costs: concealment or leakage of cost information. Journal of Accounting Research, 46 (4): 761-784. abstract

Cardinaels E., and E. Labro. 2008. On the determinants of measurement error in time-driven costing. The Accounting Review, 83 (3): 735-756. Winner of the Greatest Impact on Practice Award. abstract. For Figure 1 in color, click here: Figure 1

Cardinaels E. 2008. The interplay between cost accounting knowledge and presentation formats in cost-based decision making. Accounting, Organizations and Society, 33 (6): 582-602 abstract

Cardinaels E., and D. van Ierland. 2007. Smart ways to assess customer profit. Cost Management, 21 (3): 26-34.

Cardinaels E., F. Roodhooft, and G. Van Herck. 2004. Drivers of cost system development in hospitals: results of a survey. Health Policy, 69 (2): 239-252. abstract

Cardinaels E., F. Roodhooft, and L.Warlop. 2004. The value of activity-based costing in competitive pricing decisions. Journal of Management Accounting Research, 16: 133-148. Winner of JMAR best paper award, 2006. abstract

Cardinaels E., F. Roodhooft, and L.Warlop. 2004. Customer profitability analysis reports for resource allocation: the role of complex marketing environments. ABACUS, 40 (2): 238-258. abstract

Cardinaels, E. and M. van de Wouw. 2011. Beloningen voor bestuurders en de vergoeding van commissarissen onder de loep. Maandblad voor Accountancy en Bedrijfseconomie, 85 (6): 342-351. Also read Dutch column on mejudice

Cardinaels E. 2010. Budgetteren achterhaald in tijden van economische crisis? Faces , vol. 11 (3): 30-33. Also read Dutch column on mejudice

Cardinaels E., and E. Labro. 2009. Time estimates as cost drivers. CIMA Research Executive Summaries Series, vol. 5 (1): 1-6. pdf-file

Cardinaels E., and E. Labro. 2009. Costing systems. Financial management, Dec/Jan: 42-43.

Cardinaels E. 2008. Succesfactoren bij accounting op klantniveau. Finance & Control, vol. 7 (3): 36-39.

Cardinaels, E. and E. Labro. 2007. Errors in costing systems. Management Control & Accounting, vol. 11, no. 7, 19-24. pdf-file

Cardinaels, E. and P. van Veen-Dirks. 2005. Balanced Scorecard uit balans. Finance Incorporated (F.inc.), vol. 1, No. 5: 16-18.

Cardinaels E. and A.A. Smith. 2005. Financiële risico's van de DBC: naar een herdefiniëring van bank-zorgaanbieder relatie. Management Control and Accounting, vol. 9, no. 4: 12-15.pdf-file

Cardinaels E. and P. Van Veen-Dirks. 2005. sturen en beoordelen met balanced scorecards: valkuilen en oplossingen. Finance & Control, vol. 4, No. 3: 10-13.

Cardinaels E. 2004. Naar meer klantgerichtheid: Accounting op klantniveau, een oplossing. Management Executive, vol. 2, no. 6: 16-19. abstract

Cardinaels E. 2004. Customer Profitability Analysis: De klant staat centraal. Management Control and Accounting, vol. 8, no. 2: 8-12. pdf-file

Cardinaels E. 2004. Accounting op klantniveau. Finance & Control, vol. 3, no. 3: 31-34.

Van Herck G., E. Cardinaels & S. Vandevelde. 2003. Survey on the perceived differences of privately and publicly managed hospitals (in Dutch, title English abstract). Acta Hospitalia 43 (3): 5-12.

Cardinaels E. 2003. Customer profitability analysis, an effective tool for customer management. Handboek Management Accounting, Kluwer, Deventer. pp. B2000, 1-28.

Cardinaels E., F. Roodhooft, L. Warlop & G. Van Herck. 2003. Het voordeel van meer nauwkeurige kostenrapporten voor de beslissingsnemer in de onderneming. Fiducie 11 (4): 29-34.

Cardinaels E., F. Roodhooft & L. Warlop. 2001. De voordelen van een accurater kostprijssysteem in een competitieve prijszettingscontext. Tijdschrift voor Economie en Management 46 (November): 405-430.

Cardinaels, E. 2011. Cijfers, managers en hun beslissingen: de controller terug aan zet. Tilburg: Tilburg University Press (oratie), forthcoming. Also read Dutch column on mejudice

Cardinaels E., 2009. Customer Profitability als Marketing Tool. In Lustrumboek VRC, van trendvolger tot trendsetter, edited by Dirk Swagerman. ISBN: 9789013065640, Kluwer 179-188.

Cardinaels E. Controlling customer profitability in the supply chain. When do you need a more accurate cost report? Working Paper, Tilburg University

Cardinaels, E. Managing the complex world: accounting system choices and governance models in the health care sector. Working Paper, Tilburg University

Cardinaels E. Reference points and budget requests: Can controls destroy honesty in managerial reporting? Working Paper, Tilburg University

Bouwens J. and E. Cardinaels. Decision intervention: The effect of assigned social status Working Paper, Tilburg University

Cardinaels, E. and Y. Jia. The Impact of Economic Incentives and Peer Influences on Honest Reporting Behavior Working Paper, Tilburg University

Bruynseels, L. and E.Cardinaels. Audit committees: Management watchdog or personal friend of the CEO? Working paper, Tilburg University

Cardinaels, E. and H. Yin. Think Twice before Going for Incentives: Social Norms and the Principal?s Decision on Compensation Contracts. Working Paper, Tilburg University

1998-2003: Ph.D in Management Accounting, Katholieke Universiteit Leuven (KUL, Belgium), degree obtained: April 28, 2003.

1997-1999: Teaching degree in Applied Economics, KUL (Belgium)

1993-1997: University degree in Applied Economics (Master), Limburgs Universitair Centrum (LUC), Diepenbeek (Belgium)

1996: Certificate in International Business Studies, Ecole Superieur de Commerce, Rennes (France)

Tilburg University, Faculty of Economics and Business administration
2010-present: Full professor in Accounting, Tilburg University

2007-2010: Associate professor in Accounting, Tilburg university
2003-2007: Assistant Professor in Accounting, Tilburg univeristy
Courses: Management Accounting. Intermediate Management accounting, Academic skills, Bachelor thesis, advisor Master theses.
Ph.D courses: Sessions on Experimental Research in Accounting and management accounting in the health care sector, Limperg Institute

Katholieke Universiteit Leuven, Department of Applied Economics
1997-2003: Research & tutorial assistant at the research group of Accounting
Courses: Consolidation, Financial Accounting, advisor master theses

Other Work Experiences
2000-2004: Vereniging voor Inkoop en Bedrijfslogistiek, Antwerp: Lecturer in graduate program for professional purchasing managers
2002-2003: Vlerick Leuven-Gent Management School: IMEX business game

Honors and prizes

Refereeing

Associate editor:

• European Accounting Review

Editorial board member

• Contemporary Accounting Research
• Behavioral Research in Accounting (from 2013)

Ad hoc referent voor:

• Management Science
• Accounting Organizations and Society
• The Accounting Review 
• Management Accounting Research
• BMC Health Service Research
• International Journal of Accounting, Auditing and Performance Evaluation
• Health Policy
• Abacus
• Journal of Management Acconting Research
• Journal of Information systems
• MAS-conference 2006, 2007 and 2008 (AAA), and AAA-anual meeting (2009)

• Co-promotor of Yuping Jia (Tilburg University), defense: 16-12-2008
• Co-promotor of Stijn Maschelijn (K.U.Leuven), defense: 31-05-2010
• Committee member of Peter Kroos (Tilbrug University), defence: 29-06-2009  
• Committee member of Bart Dierynck (K.U. Leuven), defense: 15-09-2011 
• Promotor of Huaxiang Yin (Tilburg University)

International conferences

 2013: New Orleans, MAS midyear conference, AAA (co-organizer)
2012: - Brussels, EIASM Conference on new direction in management accounting
 - Washington, AAA Annual meeting (Presentation by co-author)
 - Ljubljana European Accounting Association (presentation by co-author)
 - Houston, MAS midyear conference, AAA (paper)
2011: - Denver, AAA annual meeting (receiver of the JIM-Bulloch award)
 - Rome, European Accounting Association, 34th annual congress.
 - Atlanta, MAS midyear conference, AAA (faculty doctoral colloquium, paper presentation, receiver of greatest impact on practice award)

2010: - Conil, Spain. First International Research Meeting on Emerging Issues in Interorganizational Control Systems
 -  Istanbul, European Accounting Association, 33th annual congres.
2009:  - Tilburg, RAST Conference (moderator)
-  Nice, EIASM 5th  conference on performance measurement and control
-  Copenhagen, GMARS conference (+discussant)
2008: -  Brussels, EIASM, 6th  Conference on new directions in management accounting (presentation by co-author)
- Sidney, GMARS conference (presentation by co-author)
- Rotterdam, European Accounting Association, 31th annual congress (key-note)
-  Long beach (CA), MAS midyear Conference, AAA
2007: - Trento, MAR 2007 - Cost and performance in services and operations (EIASM, presentation by co-author S. Masschelein)
- Lisbon, European Accounting Association, 30th annual congress
- Forth Worth, American Accounting Association, MAS midyear conference (moderator parallel session).
2006: - Brussels, EIASM, 5th Conference on new directions in management accounting: innovations in practice and research (+ session chair)
- Copenhagen, GMARS conference, presentation and discussant - Dublin, European Accounting Association, 29th annual congress, (presentation by co-author P. van Veen-Dirks)
- Tampa, American Accounting Association, MAS mid-year conference (two papers).
2005: - Göthenburg, European Accounting Association, 28th annual congress
- Scottsdale, American Accounting Association, MAS mid-year conference
2004: - Brussels, EIASM, 4th Conference on new directions in management accounting: innovations in practice and research (+ session chair)
- Prague, European Accounting Association, 2 7th annual congress
2003: - San Diego, American Accounting Association, MAS midyear conference
2002: - Brussels, EIASM, 3th Conference on new directions in management accounting: innovations in practice and research
- Copenhagen, European Accounting Association, 25th annual congress
2001: -  Athens, European Accounting Association, 24th annual congress
2000: -  Brussels, EIASM, 2nd  Conference on new directions in Management Acct.  
 

Other presentations

Research days, seminars and workshops: London School of Economics, Erasmus University Rotterdam, Tilburg University, Katholieke Universiteit van Leuven, University of Antwerp, University of Gent, University of Maastricht, Technische Universiteit Eindhoven, Free University of Amsterdam, Amsterdam Graduate Business School.

Practitioner's seminars: Dutch Institute for Healthcare Improvement CBO; Centrum voor Ziekenhuis & Verplegingswetenschappen (K.U.L.): education for staff members of hospitals- Controllers Institute, education for Dutch Certified Management Accountants - Elsevier Congressen, seminar for the health care profession

E. Cardinaels teaches the following subjects:

• Advanced Topics in Accounting (CentER) (230282) Further information
• Intermediate Management Accounting (324223) Further information
• Accounting 2: Management Accounting for IB (324225) Further information
• Business Controls (30B302) Further information
• Accounting 2 for IBA (30J206) Further information

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