Management accounting & control research group

News and Events

New publication in Strategic Finance

Sophie Maussen, Melissa Verniest and Dwight Waeye, are happy to share their new practice-oriented article in Strategic Finance: “When Budget Controls Backfire: Why Rankings and Resource Competition Can Spark Collusive Misreporting.” The study examines how rankings and resource competition shape managers’ reporting behavior.

Findings show that rankings can curb collusion when funding is not competitive, but may backfire when managers must compete for limited resources. The research highlights that budget controls only work effectively when performance evaluations and resource allocation policies are aligned.

The team gratefully acknowledges the Institute of Management Accountants (IMA) for financially supporting this research.

The practice-oriented article can be found here: When Budget Controls Backfire: Why Rankings and Resource Competition Can Spark Collusive Misreporting

The academic working paper can be found here: It Takes Two to Tango: Do Rankings and Resource Competition Influence Collusion?

When Budget Controls Backfire: Why Rankings and Resource Competition Can Spark Collusive Misreporting

Book chapter for The Routledge Companion to Responsible Business

Bouten Lies and Sophie Hoozée have written a book chapter for The Routledge Companion to Responsible Business, edited by Stefan Markovic, PhD, Adam Lindgreen, François Maon and Cristina S.

In the chapter, they discuss how management accounting and control practices can contribute to solving sustainability-related grand challenges, paying particular attention to boundary-transcending practices, i.e. practices that may influence sustainability performance beyond organizational boundaries or direct the efforts of stakeholders outside organizational boundaries.