CentER

Eddy Cardinaels

Current Position

Dr. Eddy Cardinaels
Associate Professor in Accounting
University of Tilburg
P.O.Box 90153
5000 LE Tilburg

Tel: + 31 13 466 8231
Fax: + 31 13 466 8001
e.cardinaels@uvt.nl

Research Interests

* Experimental research in management accounting
* Cost system design and cost-based decision making
* Governance and accounting practices in the health care sector

Selected Publications

- International refereed journals

    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
    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. 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. (received 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
- Other articles
    Cardinaels E., and E. Labro. 2009. Time estimates as cost drivers. CIMA Research Executive Summaries Series, vol. 5 (1): 1-6.
    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.
    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.
    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.
    Cardinaels E. 2004. Customer Profitability Analysis: De klant staat centraal. Management Control and Accounting, vol. 8, no. 2: 8-12.
    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.
- Contribution to books
    Cardinaels E., 2009. Customer Profitability als Marketing Tool. In Lustrumboek VRC, van trendvolger tot trendsetter, edited by Dirk Swagerman. ISBN: 9789013065640, Kluwer 179-188.
- Working papers
    Cardinaels E. Controlling customer profitability in the supply chain. When do you need a more accurate cost report? Working Paper, Tilburg University
    Cardinaels E., and P. Van Veen-Dirks. Financial versus non-financial information: the impact of information organization and presentation in a Balanced Scorecard. Working Paper, Tilburg University & Radbout University Nijmegen
    Masschelein, S., E. Cardinaels, and A. Van den Abbeele. ABC purchasing information, fairness perceptions, and interfirm negotiations. working paper, University of Leuven and 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


See also:

Contact:

CentER
PO Box 90153
5000 LE Tilburg
The Netherlands