hdacc
Department of Accounting
Henri
Dekker
Visiting professor
Room:
SOL/D4.36
E-mail:
hd.acc@cbs.dk
529700
Primary research areas
- Management control systems
- Interfirm relationships
- Regulations and compliance
Link to this homepage
www.cbs.dk/en/staff/hdacc
Courses
- PhD student supervision
- PhD course Inter-Organizational Control
Selected publications
- Zeng, W., A M. Lillis, J. Grafton & H.C. Dekker. (2022). The influence of institutional differences on control mechanisms in alliances. The Accounting Review, 97(3): 415-441.
- Abernethy, M., H.C. Dekker, & J. Grafton. (2021). The influence of performance measurement on the processual dynamics of strategic change. Management Science, 67(1): 640-659.
- Anderson, S.W, Dekker, H.C., Sedatole, K.L. & E. Wiersma. (2020). When one size does not fit all: Using ex post subjective ratings to provide parity in risk-adjusted compensation. Management Accounting Research, 49. [Awarded the 2020 David Solomons Prize]
- Dekker, H.C., Mooi, E. & A. Visser. (2020). Firm enablement through outsourcing: A longitudinal analysis of how outsourcing enables process improvement under financial and competence constraints. Industrial Marketing Management, 90: 124-132.
- Duplat, V., Klijn, E., Reuer, J & H. Dekker. (2020). Renegotiation of joint venture contracts: The influence of alternative governance mechanisms. Long Range Planning 53(2): 1-19.
Publications sorted by:
2023
Thijs Broekhuizen; Henri Dekker; Pedro de Faria; Sebastian Firk; Dinh Khoi Nguyen; Wolfgang Sofka / AI for Managing Open Innovation : Opportunities, Challenges, and a Research Agenda.
In: Journal of Business Research, Vol. 167, 11.2023
In: Journal of Business Research, Vol. 167, 11.2023
Journal article > peer review
Dieter Smeulders; Henri Dekker; Alexandra Van den Abbeele / Post-acquisition Integration : Managing Cultural Differences and Employee Resistance using Integration Controls.
In: Accounting, Organizations and Society, Vol. 107, 5.2023
In: Accounting, Organizations and Society, Vol. 107, 5.2023
Journal article > peer review
2022
Wei Zeng; Anne M. Lillis; Jennifer Grafton; Henri Dekker / The Influence of Institutional Differences on Control Mechanisms in Alliances
In: Accounting Review, Vol. 97, No. 3, 5.2022, p. 415-441
In: Accounting Review, Vol. 97, No. 3, 5.2022, p. 415-441
Journal article > peer review
Henri Dekker; Melanie L. Feldhues; Nikolay Ivanov Georgiev / Working Apart Together : How Perfomance Information supports Forced Working From Home after the COVID-19 Disruption.
Paper presented at The 44th Annual Congress of the European Accounting Association. 2022, 2022, p. 53
Paper presented at The 44th Annual Congress of the European Accounting Association. 2022, 2022, p. 53
Paper > peer review
2021
Margaret A. Abernethy; Henri Dekker; Jennifer Grafton / The Influence of Performance Measurement on the Processual Dynamics of Strategic Change
In: Management Science, Vol. 67, No. 1, 1.2021, p. 640-659
In: Management Science, Vol. 67, No. 1, 1.2021, p. 640-659
Journal article > peer review
Henri Dekker; Melanie L. Feldhues; Nikolay Ivanov Georgiev / Working Apart Together : How Management Information Supports Forced Working from Home after the COVID-19 Disruption.
: International Centre for Economic Analysis (ICEA) 2021, 51 p.
: International Centre for Economic Analysis (ICEA) 2021, 51 p.
Working paper
2020
Henri C. Dekker; Erik Mooi; Alexandra Visser / Firm Enablement through Outsourcing : A Longitudinal Analysis of how Outsourcing Enables Process Improvement under Financial and Competence Constraints.
In: Industrial Marketing Management, Vol. 90, 10.2020, p. 124-132
In: Industrial Marketing Management, Vol. 90, 10.2020, p. 124-132
Journal article > peer review
Juan P. Mendoza; Henri C. Dekker; Jacco L. Wielhouwer / Industry Self‑regulation Under Government Intervention
In: Journal of Quantitative Criminology, Vol. 36, No. 1, 3.2020, p. 183–205
In: Journal of Quantitative Criminology, Vol. 36, No. 1, 3.2020, p. 183–205
Journal article > peer review
Valérie Duplat; Elko Klijn; Jeffrey Reuer; Henri Dekker / Renegotiation of Joint Venture Contracts : The Influence of Boards of Directors and Prior Ties as Alternative Governance Mechanisms.
In: Long Range Planning, Vol. 53, No. 2, 4.2020
In: Long Range Planning, Vol. 53, No. 2, 4.2020
Journal article > peer review
Shannon W. Anderson; Henri C. Dekker; Karen L. Sedatole; Eelke Wiersma / When One Size Does Not Fit All : Using Ex Post Subjective Ratings to Provide Parity in Risk-adjusted Compensation.
In: Management Accounting Research, Vol. 49, 12.2020
In: Management Accounting Research, Vol. 49, 12.2020
Journal article > peer review
2019
Henri Dekker; Carole Donada; Caroline Mothe; Gwenaëlle Nogatchewsky / Boundary Spanner Relational Behavior and Inter-Organizational Control in Supply Chain Relationships
In: Industrial Marketing Management, Vol. 77, 2.2019, p. 143-154
In: Industrial Marketing Management, Vol. 77, 2.2019, p. 143-154
Journal article > peer review
Bart J. Bruin; Henri Dekker; Tom L. C. M. Groot / Dynamic Influences on Cooperation in a Social Dilemma : How Type of Experience and Communication Affect Behavioral Spillovers.
In: PLOS ONE, Vol. 14, No. 3, 3.2019
In: PLOS ONE, Vol. 14, No. 3, 3.2019
Journal article > peer review
Dieter Smeulders; Henri C. Dekker; Alexandra Van den Abbeele / Information Availability in Acquisition Decisions : The Role of Prior Relations and Rival Bidders.
In: Journal of Management Accounting Research, Vol. 31, No. 3, 1.2019, p. 201-228
In: Journal of Management Accounting Research, Vol. 31, No. 3, 1.2019, p. 201-228
Journal article > peer review
Henri Dekker; Takaharu Kawai / The Interfirm Contracting Value of Management Accounting Information
In: Journal of Management Accounting Research, Vol. 31, No. 2, 1.2019, p. 59-74
In: Journal of Management Accounting Research, Vol. 31, No. 2, 1.2019, p. 59-74
Journal article > peer review
2018
Henri Dekker; Takaharu Kawai; Junya Sakaguchi / Contracting Abroad : A Comparative Analysis of Contract Design in Host and Home Country Outsourcing Relations .
In: Management Accounting Research, Vol. 40, 9.2018, p. 47-61
In: Management Accounting Research, Vol. 40, 9.2018, p. 47-61
Journal article > peer review
Sanne R. van Duin; Henri Dekker; Jacco L. Wielhouwer; Juan P. Mendoza / The Tone from Above : The Effect of Communicating a Supportive Regulatory Strategy on Reporting Quality.
In: Journal of Accounting Research, Vol. 56, No. 2, 5.2018, p. 467-519
In: Journal of Accounting Research, Vol. 56, No. 2, 5.2018, p. 467-519
Journal article > peer review
Samy A. G. Essa; Henri Dekker; Tom L. C. M. Groot / Your Gain my Pain? : The Effects of Accounting Information in Uncertain Negotiations .
In: Management Accounting Research, Vol. 41, 12.2018, p. 20-42
In: Management Accounting Research, Vol. 41, 12.2018, p. 20-42
Journal article > peer review
2017
Shannon W. Anderson; Henri Dekker; Alexandra Van den Abbeele / Costly Control : An Examination of the Trade-off between Control Investments and Residual Risk in Interfirm Transactions .
In: Management Science, Vol. 63, No. 7, 7.2017, p. 2163-2180
In: Management Science, Vol. 63, No. 7, 7.2017, p. 2163-2180
Journal article > peer review
2016
Henri Dekker; Rong Ding; Tom L. C. M. Groot / Collaborative Performance Management in Interfirm Relationships
In: Journal of Management Accounting Research, Vol. 28, No. 3, 1.2016, p. 25-48
In: Journal of Management Accounting Research, Vol. 28, No. 3, 1.2016, p. 25-48
Journal article > peer review
Juan P. Mendoza; Henri Dekker; Jacco L. Wielhouwer / Firms' Compliance with Complex Regulations
In: Law and Human Behavior, Vol. 40, No. 6, 12.2016, p. 721-733
In: Law and Human Behavior, Vol. 40, No. 6, 12.2016, p. 721-733
Journal article > peer review
2016
Henri Dekker / On the Boundaries between Intrafirm and Interfirm Management Accounting Research
In: Management Accounting Research, Vol. 31, 6.2016, p. 86-99
In: Management Accounting Research, Vol. 31, 6.2016, p. 86-99
Journal article > peer review
2015
Margaret A. Abernethy; Henri Dekker; Axel K-D. Schulz / Are Employee Selection and Incentive Contracts Complements or Substitutes?
In: Journal of Accounting Research, Vol. 53, No. 4, 9.2015, p. 633-668
In: Journal of Accounting Research, Vol. 53, No. 4, 9.2015, p. 633-668
Journal article > peer review
Shannon W. Anderson; Margaret H. Christ; Henri Dekker; Karen L. Sedatole / Do Extant Management Control Framework Fit the Alliance Setting? : A Descriptive Analysis .
In: Industrial Marketing Management, Vol. 46, 4.2015, p. 36-53
In: Industrial Marketing Management, Vol. 46, 4.2015, p. 36-53
Journal article > peer review
2014
Annalisa Prencipe; Sasson Bar-Yosef; Henri Dekker / Accounting Research in Family Firms : Theoretical and Empirical Challenges .
In: European Accounting Review, Vol. 23, No. 3, 2014, p. 361-385
In: European Accounting Review, Vol. 23, No. 3, 2014, p. 361-385
Journal article > peer review
Shannon Anderson; Henri Dekker / From Make-or-Buy to Coordinating Collaboration : Management Control in Strategic Alliances .
In: Management Control and Uncertainty. ed. /David Otley; Kim Soin. London : Palgrave Macmillan 2014, p. 47-68
In: Management Control and Uncertainty. ed. /David Otley; Kim Soin. London : Palgrave Macmillan 2014, p. 47-68
Book chapter > peer review
Shannon W. Anderson; Henri Dekker / The Role of Management Controls in Transforming Firm Boundaries and Sustaining Hybrid Organizational Forms
In: Foundations and Trends in Accounting, Vol. 8, No. 2, 2014, p. 76-141
In: Foundations and Trends in Accounting, Vol. 8, No. 2, 2014, p. 76-141
Journal article > peer review
Shannon W. Anderson; Margaret H. Christ; Henri Dekker; Karen L. Sedatole / The Use of Management Controls to Mitigate Risk in Strategic Alliances : Field and Survey Evidence .
In: Journal of Management Accounting Research, Vol. 26, No. 1, 2014, p. 1-32
In: Journal of Management Accounting Research, Vol. 26, No. 1, 2014, p. 1-32
Journal article > peer review
2013
Henri Dekker; Tom L. C. M. Groot; Martijn Schoute / A Balancing Act? : The Implications of Mixed Strategies for Performance Measurement System Design .
In: Journal of Management Accounting Research, Vol. 25, No. 1, 2013, p. 71-98
In: Journal of Management Accounting Research, Vol. 25, No. 1, 2013, p. 71-98
Journal article > peer review
Henri Dekker; Junya Sakaguchi; Takaharu Kawai / Beyond the Contract : Managing Risk in Supply Chain Relations.
In: Management Accounting Research, Vol. 24, No. 2, 2013, p. 122-139
In: Management Accounting Research, Vol. 24, No. 2, 2013, p. 122-139
Journal article > peer review
Rong Ding; Henri Dekker; Tom L. C. M. Groot / Risk, Partner Selection and Contractual Control in Interfirm Relationship
In: Management Accounting Research, Vol. 24, No. 2, 2013, p. 140-155
In: Management Accounting Research, Vol. 24, No. 2, 2013, p. 140-155
Journal article > peer review
2012
Henri Dekker; Tom L. C. M. Groot; Martijn Schoute; Eelke Wiersma / Determinants of the Use of Value-based Performance Measures for Managerial Performance Evaluation
In: Journal of Business Finance & Accounting, Vol. 39, No. 9-10, 2012, p. 1214-1239
In: Journal of Business Finance & Accounting, Vol. 39, No. 9-10, 2012, p. 1214-1239
Journal article > peer review
Henri Dekker; Tom L. C. M. Groot; Martijn Schoute / Determining Performance Targets
In: Behavioral Research in Accounting, Vol. 24, No. 2, 2012, p. 21-46
In: Behavioral Research in Accounting, Vol. 24, No. 2, 2012, p. 21-46
Journal article > peer review
2010
Shannon Anderson; Henri Dekker / Accounting in Networks : The Transaction Cost Economics Perspective.
In: Accounting in Networks. ed. /Håkan Håkansson; Kalle Kraus; Johnny Lind. New York : Routledge 2010, p. 235-268 (Routledge Studies in Accounting, Vol. 7)
In: Accounting in Networks. ed. /Håkan Håkansson; Kalle Kraus; Johnny Lind. New York : Routledge 2010, p. 235-268 (Routledge Studies in Accounting, Vol. 7)
Book chapter > peer review
Shannon W. Anderson; Henri Dekker; Karen L. Sedatole / An Empirical Examination of Goals and Performance-to-Goal Following the Introduction of an Incentive Bonus Plan with Participative Goal Setting
In: Management Science, Vol. 56, No. 1, 2010, p. 90-109
In: Management Science, Vol. 56, No. 1, 2010, p. 90-109
Journal article > peer review
Rong Ding; Henri Dekker; Tom L. C. M. Groot / An Exploration of the Use of Interfirm Cooperation and the Financial Manager's Governance Roles : Evidence from the Dutch Firms .
In: Journal of Accounting and Organizational Change, Vol. 6, No. 1, 2010, p. 9-26
In: Journal of Accounting and Organizational Change, Vol. 6, No. 1, 2010, p. 9-26
Journal article > peer review
Henri Dekker; Alexandra Van den Abbeele / Organizational Learning and Interfirm Control : The Effects of Partner Search and Prior Exchange Experiences .
In: Organization Science, Vol. 21, No. 6, 2010, p. 1233-1250
In: Organization Science, Vol. 21, No. 6, 2010, p. 1233-1250
Journal article > peer review
2009
Shannon W. Anderson; Henri Dekker / Strategic Cost Management in Supply Chains, Part 1 : Strucural Cost Management .
In: Accounting Horizons, Vol. 23, No. 2, 2009, p. 201-220
In: Accounting Horizons, Vol. 23, No. 2, 2009, p. 201-220
Comment/debate > peer review
Shannon W. Anderson; Henri Dekker / Strategic Cost Management in Supply Chains, Part 2 : Executional Cost Management .
In: Accounting Horizons, Vol. 23, No. 3, 2009, p. 289-305
In: Accounting Horizons, Vol. 23, No. 3, 2009, p. 289-305
Comment/debate > peer review
2008
Henri Dekker / Partner Selection and Governance Design in Interfirm Relationships
In: Accounting, Organizations and Society, Vol. 33, No. 7-8, 2008, p. 915-941
In: Accounting, Organizations and Society, Vol. 33, No. 7-8, 2008, p. 915-941
Journal article > peer review
2005
Shannon W. Anderson; Henri Dekker / Management Control for Market Transactions : The Relation Between Transaction Characteristics, Incomplete Contract Design, and Subsequent Performance.
In: Management Science, Vol. 51, No. 2, 2005, p. 1734-1752
In: Management Science, Vol. 51, No. 2, 2005, p. 1734-1752
Journal article > peer review
2004
Henri Dekker / Control of Inter-organizational Relationships : Evidence on Appropriation Concerns and Coordination Requirements .
In: Accounting, Organizations and Society, Vol. 29, No. 1, 2004, p. 27-49
In: Accounting, Organizations and Society, Vol. 29, No. 1, 2004, p. 27-49
Journal article > peer review
2003
Henri Dekker; Peter Smidt / A Survey of the Adoption and Use of Target Costing in Dutch Firms
In: International Journal of Production Economics, Vol. 84, No. 3, 2003, p. 293-305
In: International Journal of Production Economics, Vol. 84, No. 3, 2003, p. 293-305
Journal article > peer review
Henri Dekker / Value Chain Analysis in Interfirm : A Field Study .
In: Management Accounting Research, Vol. 14, No. 1, 2003, p. 1-23
In: Management Accounting Research, Vol. 14, No. 1, 2003, p. 1-23
Review article > peer review
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