Henri C. Dekker

Vrije Universiteit Amsterdam

De Boelelaan 1105

Amsterdam , 1081 HV

Netherlands

SCHOLARLY PAPERS

30

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SSRN CITATIONS
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Top 10,198

in Total Papers Citations

31

CROSSREF CITATIONS

89

Scholarly Papers (30)

1.

The Use of Management Controls to Mitigate Risk in Strategic Alliances: Field and Survey Evidence

Journal of Management Accounting Research, Vol. 26, No. 1, 2013
Number of pages: 43 Posted: 19 Nov 2009 Last Revised: 03 Aug 2015
University of California, Davis - Graduate School of Management, University of Georgia - Terry College of Business, Vrije Universiteit Amsterdam and Goizueta Business School
Downloads 1,168 (21,391)
Citation 6

Abstract:

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Strategic alliances, risk management, field research, survey research

2.

A Balancing Act? The Implications of Mixed Strategies for Performance Measurement System Design

Dekker, H.C., Groot, T.L.C.M. & Schoute, M. (2013). A balancing act? The implications of mixed strategies for performance measurement system design. Journal of Management Accounting Research, 25, 71-98.
Number of pages: 45 Posted: 15 Feb 2007 Last Revised: 03 Aug 2015
Henri C. Dekker, Tom Groot and Martijn Schoute
Vrije Universiteit Amsterdam, VU University Amsterdam - Amsterdam Research Center in Accounting and VU University Amsterdam - Department of Accounting
Downloads 844 (34,098)
Citation 4

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mixed strategies, performance measurement, incentives, survey, cluster analysis

3.

Management Control for Market Transactions: The Relation between Transaction Characteristics, Incomplete Contract Design and Subsequent Performance

Management Science, Vol. 51, No.12, December 2005
Number of pages: 48 Posted: 31 Jan 2004
Shannon W. Anderson and Henri C. Dekker
University of California, Davis - Graduate School of Management and Vrije Universiteit Amsterdam
Downloads 819 (35,523)
Citation 3

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Management control, contingency theory, contracting, transaction costs, information technology

4.

Accounting in Networks: The Transaction Cost Economics Perspective

ACCOUNTING IN NETWORKS, Ch. 10, Håkansson, H., Kraus, K. & Lind, J., eds., Routledge, 2010
Number of pages: 55 Posted: 17 Mar 2009 Last Revised: 03 Aug 2015
Shannon W. Anderson and Henri C. Dekker
University of California, Davis - Graduate School of Management and Vrije Universiteit Amsterdam
Downloads 478 (71,602)

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Interfirm networks, management accounting, transaction cost economics

5.

The Role of Management Controls in Transforming Firm Boundaries and Sustaining Hybrid Organizational Forms

Shannon W. Anderson and Henri C. Dekker (2014) "The Role of Management Controls in Transforming Firm Boundaries and Sustaining Hybrid Organizational Forms", Foundations and Trends® in Accounting: Vol. 8 (Forthcoming)
Number of pages: 57 Posted: 23 Aug 2014
Shannon W. Anderson and Henri C. Dekker
University of California, Davis - Graduate School of Management and Vrije Universiteit Amsterdam
Downloads 473 (72,513)
Citation 3

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management control, transactions cost economics, strategic alliance, resource based view

6.

An Empirical Examination of Goals and Performance-to-Goal Following the Introduction of an Incentive Bonus Plan with Participative Goal-setting

Management Science. Vol. 56, No. 1, January 2010, pp. 90–109
Number of pages: 48 Posted: 27 Mar 2007 Last Revised: 07 May 2012
Shannon W. Anderson, Henri C. Dekker and Karen Sedatole
University of California, Davis - Graduate School of Management, Vrije Universiteit Amsterdam and Goizueta Business School
Downloads 468 (73,492)
Citation 27

Abstract:

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pay-for-performance, incentives, compensation, goal participation

7.

Partner Selection and Governance Design in Interfirm Relationships

Dekker, H.C. (2008). Partner selection and governance design in interfirm relationships. Accounting, Organizations and Society, 915-941.
Number of pages: 48 Posted: 09 Oct 2006 Last Revised: 03 Aug 2015
Henri C. Dekker
Vrije Universiteit Amsterdam
Downloads 287 (127,729)
Citation 3

Abstract:

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interfirm relationships, governance design, partner selection, partner experience

8.

Do Extant Management Control Frameworks Fit the Alliance Setting? A Descriptive Analysis

Anderson, S.W., Christ, M., Dekker, H.C. & Sedatole, K.L. (2015). Do extant management control frameworks fit the alliance setting? A descriptive analysis. Industrial Marketing Management, 46(April), 36-53.
Number of pages: 44 Posted: 04 Sep 2013 Last Revised: 03 Aug 2015
University of California, Davis - Graduate School of Management, University of Georgia - Terry College of Business, Vrije Universiteit Amsterdam and Goizueta Business School
Downloads 180 (199,908)
Citation 2

Abstract:

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strategic alliances, risk, management controls

9.

Costly Control: An Examination of the Tradeoff between Control Investments and Residual Risk in Interfirm Transactions

Management Science, 63(7): 2163-2180, 2016
Number of pages: 42 Posted: 02 Aug 2015 Last Revised: 28 Oct 2017
University of California, Davis - Graduate School of Management, Vrije Universiteit Amsterdam and Katholieke Universiteit Leuven (K.U.Leuven)
Downloads 145 (239,717)
Citation 4

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transaction cost economics, resource-based view, incomplete control, prior ties, strategic resources, IT procurement

10.

Your Gain My Pain? The Effects of Accounting Information in Uncertain Negotiations

Number of pages: 53 Posted: 14 Apr 2016
Samy Essa, Henri C. Dekker and Tom Groot
University of Twente, Vrije Universiteit Amsterdam and VU University Amsterdam - Amsterdam Research Center in Accounting
Downloads 88 (341,302)

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Buyer-supplier negotiations, uncertainty, accounting information, negotiation tactics, negotiation outcomes.

11.

The Tone from Above: The Effect of Communicating a Supportive Regulatory Strategy on Reporting Quality

Number of pages: 41 Posted: 22 Dec 2017
VU University Amsterdam, Vrije Universiteit Amsterdam, VU University Amsterdam and VU University Amsterdam
Downloads 55 (439,475)
Citation 3

Abstract:

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reporting quality, responsive regulation, support, time horizon

12.

Determinants of the Use of Value‐Based Performance Measures for Managerial Performance Evaluation

Journal of Business Finance & Accounting, Vol. 39, Issue 9‐10, pp. 1214-1239, 2012
Number of pages: 26 Posted: 12 Jan 2013
Henri C. Dekker, Tom Groot, Martijn Schoute and Eelke Wiersma
Vrije Universiteit Amsterdam, VU University Amsterdam - Amsterdam Research Center in Accounting, VU University Amsterdam - Department of Accounting and VU University Amsterdam - Department of Accounting
Downloads 1 (761,938)
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value‐based management, performance measurement, middle‐level managers, survey, partial least squares

13.

The Influence of Performance Measurement on the Processual Dynamics of Strategic Change

Forthcoming in Management Science
Posted: 13 Aug 2020
University of Melbourne, Department of Accounting, Vrije Universiteit Amsterdam and The University of Melbourne

Abstract:

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Performance Measurement, Strategic Change, Firm Performance

14.

Firm Enablement Through Outsourcing: A Longitudinal Analysis of How Outsourcing Enables Process Improvement Under Financial and Competence Constraints

Forthcoming, Industrial Marketing Management
Posted: 13 Aug 2020
Henri C. Dekker, Erik Mooi and Alexandra Visser
Vrije Universiteit Amsterdam, University of Melbourne and Vrije Universiteit Amsterdam

Abstract:

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Outsourcing, Enablement, Financial constraints, Competence constraints, Process improvement

15.

The Tone From Above: The Effect of Communicating a Supportive Regulatory Strategy on Reporting Quality

Journal of Accounting Research, Vol. 56, No. 2, 2018
Posted: 02 Aug 2018
VU University Amsterdam, Vrije Universiteit Amsterdam, VU University Amsterdam and VU University Amsterdam

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reporting quality; responsive regulation; support; time horizon

16.

When one size does not fit all: Using ex post subjective ratings to provide parity in risk-adjusted compensation

Management Accounting Research, Forthcoming
Posted: 13 Nov 2017 Last Revised: 26 Jun 2020
University of California, Davis - Graduate School of Management, Vrije Universiteit Amsterdam, Goizueta Business School and VU University Amsterdam - Department of Accounting

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subjective evaluation, performance measurement, compensation risk, subjectivity

17.

Firms' Compliance with Complex Regulations

Law and Human Behavior, 40 (6): 721-733
Posted: 28 Oct 2017
Juan Mendoza, Henri C. Dekker and J. Wielhouwer
VU University Amsterdam, Vrije Universiteit Amsterdam and VU University Amsterdam

Abstract:

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complex regulations, fairness perceptions, compliance, firm behavior

18.

Contracting Abroad: A Comparative Analysis of Contract Design in Host and Home Country Outsourcing Relations

Management Accounting Research, Forthcoming
Posted: 28 Oct 2017
Henri C. Dekker, Takaharu Kawai and Junya Sakaguchi
Vrije Universiteit Amsterdam, Doshisha University - Faculty of Commerce and Kansai University

Abstract:

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Interfirm Relationships, Outsourcing, Cross-border, Contract Design, Contracting Costs

19.

Collaborative Performance Management in Interfirm Relationships

Journal of Management Accounting Research, 28(3): 25-48, Fall 2016
Posted: 09 Jun 2016 Last Revised: 28 Oct 2017
Henri C. Dekker, Rong Ding and Tom Groot
Vrije Universiteit Amsterdam, University of Warwick and VU University Amsterdam - Amsterdam Research Center in Accounting

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20.

On the Boundaries between Intrafirm and Interfirm Management Accounting Research

Dekker, H.C. 2016. On the Boundaries between Intrafirm and Interfirm Management Accounting Research. Management Accounting Research, 31: 86-91.
Posted: 18 Dec 2015 Last Revised: 09 Jun 2016
Henri C. Dekker
Vrije Universiteit Amsterdam

Abstract:

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Interfirm relationships, intrafirm management accounting, management control, boundary spanners

21.

Determining Performance Targets

Behavioral Research in Accounting, Vol. 24, No. 2, 2012
Posted: 04 Aug 2015
Henri C. Dekker, Tom Groot and Martijn Schoute
Vrije Universiteit Amsterdam, VU University Amsterdam - Amsterdam Research Center in Accounting and VU University Amsterdam - Department of Accounting

Abstract:

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performance targets; target setting; target specificity

Are Employee Selection and Incentive Contracts Complements or Substitutes?

Journal of Accounting Research, Forthcoming
Posted: 04 Aug 2015
Margaret A. Abernethy, Henri C. Dekker and A Schultz
University of Melbourne, Department of Accounting, Vrije Universiteit Amsterdam and Independent

Abstract:

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employee selection; incentive contracting; strategy; organizational learning; volatility

Are Employee Selection and Incentive Contracts Complements or Substitutes?

Journal of Accounting Research, Vol. 53, No. 4, 2015
Posted: 04 Mar 2016
Margaret A. Abernethy, Henri C. Dekker and A Schultz
University of Melbourne, Department of Accounting, Vrije Universiteit Amsterdam and Independent

Abstract:

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employee selection; incentive contracting; strategy; organizational learning; volatility

23.

Accounting Research in Family Firms: Theoretical and Empirical Challenges

European Accounting Review Forthcoming
Posted: 15 Jan 2014
Annalisa Prencipe, Sasson Bar-Yosef and Henri C. Dekker
Bocconi University - Department of Accounting, Bocconi University - Department of Accounting and Vrije Universiteit Amsterdam

Abstract:

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Family Firms, Accounting Research, Literature Review, Theoretical Issues, Empirical Issues

24.

Risk, Partner Selection and Contractual Control in Interfirm Relationships

Ding, R., Dekker, H.C. & Groot, T.L.C.M. (2013). Risk, partner selection and contractual control in interfirm relationships. Management Accounting Research, 24, 140-155.
Posted: 13 Nov 2012 Last Revised: 03 Aug 2015
Rong Ding, Henri C. Dekker and Tom Groot
University of Warwick, Vrije Universiteit Amsterdam and VU University Amsterdam - Amsterdam Research Center in Accounting

Abstract:

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transaction risk, interfirm relationships, partner selection criteria, contract complexity

25.

Beyond the Contract: Managing Risk in Supply Chain Relations

Dekker, H.C., Sakaguchi, J. & Kawai, T. (2013). Beyond the contract: managing risk in supply chain relations. Management Accounting Research, 24, 122-139.
Posted: 24 Apr 2012 Last Revised: 03 Aug 2015
Henri C. Dekker, Junya Sakaguchi and Takaharu Kawai
Vrije Universiteit Amsterdam, Kansai University and Doshisha University - Faculty of Commerce

Abstract:

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supply chain management, risk, management control

26.

Strategic Cost Management in Supply Chains, Part 1: Structural Cost Management

Anderson, S.W. & Dekker, H.C. (2009). Strategic cost management in supply chains, part 1: Structural cost management. Accounting Horizons, 23(2), 201-220.
Posted: 12 Mar 2009 Last Revised: 03 Aug 2015
Shannon W. Anderson and Henri C. Dekker
University of California, Davis - Graduate School of Management and Vrije Universiteit Amsterdam

Abstract:

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supply chain management, value chain, cost management, supplier

27.

Strategic Cost Management in Supply Chains, Part 2: Executional Cost Management

Anderson, S.W. & Dekker, H.C. (2009). Strategic cost management in supply chains, part 2: Executional cost management. Accounting Horizons, 23(3), 289-305.
Posted: 12 Mar 2009 Last Revised: 03 Aug 2015
Shannon W. Anderson and Henri C. Dekker
University of California, Davis - Graduate School of Management and Vrije Universiteit Amsterdam

Abstract:

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supply chain, supplier scorecard, cost of ownership, value chain, supplier

28.

A Survey of the Adoption and Use of Target Costing in Dutch Firms

International Journal of Production Economics, Vol. 84, No. 3, pp. 293-305, 2003
Posted: 03 Nov 2006
Henri C. Dekker and Peter Smidt
Vrije Universiteit Amsterdam and Nyenrode University - Center for Accounting, Auditing and Control

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Target costing, Product development, Cost management, Survey

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Inter-organizational relationships, governance, control, transaction costs, coordination, trust, case study

30.

Value Chain Analysis in Interfirm Relationships: A Field Study

Posted: 30 May 2003
Henri C. Dekker
Vrije Universiteit Amsterdam

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interfirm relationships, control, value chain analysis, case study

Other Papers (2)

Total Downloads: 36
1.

The Impact of Cultural Differences on Acquisition Performance: The Mediating Role of Resistance and Corporate Learning

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 27 Posted: 16 Aug 2018
Open University of the Netherlands, Vrije Universiteit Amsterdam and Katholieke Universiteit Leuven (K.U.Leuven)
Downloads 36

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Acquisition Integration, Cultural Differences, Resistance, Organizational Learning

2.

Information Availability in Acquisition Decisions: The Role of Prior Relations and Rival Bidders

Journal of Management Accounting Research, Forthcoming, DOI: abs/10.2308/jmar-52302
Posted: 18 Aug 2017 Last Revised: 23 Oct 2018
Open University of the Netherlands, Vrije Universiteit Amsterdam and Katholieke Universiteit Leuven (K.U.Leuven)

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Corporate acquisitions, valuation, information availability, rival bidders, prior relations