Experts & Expertise

Search experts

Which researcher or scientist are you looking for?

Also search for support staff

Search expertise

In which field are you looking for a researcher or scientist?

Your photograph

prof. dr. E. (Eddy) Cardinaels

Full Professor 

Tilburg School of Economics and Management
Department of Accountancy


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. 


News items

Principal publications

  • Cardinaels, E., and H. Yin. 2015. Think twice before going for incentives: Social norms and the principal's decision on compensation contracts. Forthcoming in Journal of Accounting Research.    
  • Masschelein, S., E. Cardinaels, and A. Van den Abbeele. 2012. ABC information, fairness perceptions, and interfirm negotiations. The Accounting Review, 87 (3): 951-973.
  • 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.
  • 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.
  • Cardinaels, E., and E. Labro. 2008. On the determinants of measurement error in time-driven costing. The Accounting Review, 83(3), 735-756.

Click here for the list of publications in the Research Portal

Last amended: 14 July 2017