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prof. dr. E. Cardinaels

Full Professor 

Tilburg School of Economics and Management
Department of Accountancy

Expertise

Eddy Cardinaels is full Professor of accounting at Tilburg University. His work mainly focuses on experimental research in accounting. He studies the conditions under which decision makers can benefit from recent accounting developments and management accounting systems (e.g. ABC, BSC, time driven costing), and how these are used in strategic competitions, negotiations, and performance evaluations. Other work explores how social motives, honesty and trust (between superiors, subordinates or business partners) enter into crucial decisions such as capital budgeting, investment decisions, and inter-firm negotiations. Besides this, he also studies corporate governance (e.g. excess CEO compensation) and management issues in the health care sector. His work has been published in leading accounting journals such as The Accounting Review, Journal of Accounting Research, and Accounting, Organizations and Society and health care management journals such as Health Policy. He serves as editor for the Accounting Review (2014-2017) and is editorial board member for the journals Contemporary Accounting Research and Auditing: a journal of practice and theory. 

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Principal publications

  • Cardinaels, E., C. Chen, and H. Yin. 2018. Leveling the Playing Field: The Selection and Motivation Effects of Tournament Prize Spread Information. The Accounting Review, forthcoming.
  • Cardinaels, E., and H. Yin. 2015. Think twice before going for incentives: Social norms and the principal's decision on compensation contracts. Journal of Accounting Research, 53(5): 985-1015
  • Bruynseels, L. and E. Cardinaels. 2014. The Audit Committee: Management Watchdog or Personal Friend of the CEO? The Accounting Review, 89 (1): 113-145.
  • Masschelein S., E. Cardinaels, and A. Van den Abbeele. 2012. ABC purchasing information, fairness perceptions, and interfirm negotiations. The Accounting Review: 87(3), 951-973
  • Cardinaels, E., Roodhooft, F., Warlop, L., & Herck, G. Van. 2008. Competitive pricing in markets with different overhead costs: Concelament or leakage of cost information? Journal of Accounting Research, 46(4), 761-784.

Click here for the list of publications in the Research Portal

Last amended: 17 April 2018