Martine Cools

Education

• Phd, Hir, Lic University of Antwerp (1989 — 2002)
• erasmus exchange program Loughborough University (1992 — 1993)

Companies

• Associate professor KU Leuven (2010)
• Associate professor Lessius (2007 — 2013)
• Research Associate Rotterdam School of Management (2007 — 2012)
• Assistant professor Rotterdam School of Management, Erasmus University, Rotterdam (2005 — 2006)
• research and teaching assistant University of Antwerp (1995 — 2004)

Journal articles (peer reviewed)

• Hermans, T., Cools, M., Van den Abbeele, A. (2021). The Role of Information Accuracy and Justification in Bonus Allocations. Journal of Management Control, 32, 197-223.
• Cools, M., Plesner Rossing, J.C. with Plesner Rossing, J.C. (corresp. author) (2020). International Transfer Pricing: MNE Knowledge Dependency on External Tax Consultants. Journal of Management Accounting Research.
• Haesebrouck, K., Cools, M., Van den Abbeele, A. (2018). Status differences and knowledge transfer: The effect of incentives. The Accounting Review, 93 (1), 213-234.
• Somapa, S., Cools, M., Dullaert, W. (2018). Characterizing supply chain visibility - a literature review. International Journal of Logistics Management, 29 (1), 308-339.
• Andries, K., Cools, M., Van Uytbergen, S. (2017). To shift or not to shift? Intertemporal income shifting as a response to the Risk Capital Allowance Introduction in Belgium. European Accounting Review, 26 (3), 531-559.
• Cools, M., Stouthuysen, K., Van den Abbeele, A. (2017). Management control for stimulating different types of creativity: The role of budgets. Journal of Management Accounting Research, 29 (3), 1-21.
• Vijfeycken, E., Cools, M., Nauwelaerts, Y. (2015). Measuring the Value Created by Design: A Qualitative Study Generating a Comprehensive Overview. The Journal of Creativity and Business Innovation, 1 (1), 129-160.
• Hermans, T., Cools, M., Van den Abbeele, A. (2013). Subjective Performance Measurement: A Literature Review. Review of Business and Economic Literature, 58 (4), Art.No. 2, 308-342.
• Somapa, S., Cools, M., Dullaert, W. (2012). Unlocking the potential of time-driven activity-based costing for small logistics companies. International Journal of Logistics: Research & Applications, 15 (5), 303-322.
• Vijfeyken, E., Cools, M., Nauwelaerts, Y. (2012). Value added by design: A literature review. Review of Business and Economic Literature, 57 (4), 320-357.
• Verstrepen, S., Cools, M., Cruijssen, F., Dullaert, W. (2009). A dynamic framework for managing horizontal cooperation in logistics. International Journal of Logistics Systems and Management, 5 (3), 228-248.
• Cools, M., Slagmulder, R. (2009). Tax-compliant transfer pricing and responsibility accounting. Journal of Management Accounting Research, 21 (1), 151-178.
• Cools, M., Emmanuel, C., Jorissen, A. (2008). Management control in the transfer pricing tax compliant multinational enterprise. ACCOUNTING ORGANIZATIONS AND SOCIETY, 33 (6), 603-628.
• Cools, M., Emmanuel, C., Jorissen, A. (2008). Management control in the tax compliant multinational enterprise. Accounting, Organizations and Society, 33 (6), 603-628.
• Cruijssen, F., Cools, M., Dullaert, W. (2007). Horizontal cooperation in logistics: Opportunities and impediments. Transportation Research E, Logistics and Transportation Review, 43 (2), 129-142.
• Accepted Journal articles (peer reviewed)
• Plesner-Rossing, C., Cools, M., Rohde, C. (2017). International Transfer Pricing in Multinational Enterprises. Journal of Accounting Education, 39, 55-67.

Journal articles (not peer reviewed)

• Cools, M. (2017). Management accounting en control in een lean omgeving. Management Control & Accounting, 38-43. (professional oriented)
• Cools, M. (2016). Het gebruik van prestatiemaatstaven voor supply chain management. Management Control & Accounting, 3, 220-226. (professional oriented)
• Cools, M. (2015). International transfer pricing: Recente ontwikkelingen in praktijk en literatuur. Management Control & Accounting, 1, 24-29. (professional oriented)
• Andries, K., Cools, M. (2013). Management accounting & control: de invloeden van management control systemen op het ontwerp en de implementatie van belastingbeleid. Management Control & Accounting, 17 (6), 38-43. (professional oriented) Open Access
• Haesebrouck, K., Cools, M., Van den Abbeele, A. (2012). Kennisoverdracht in organisaties: welke invloed heeft management control? Management Control & Accounting, 16 (3), 34-39. (professional oriented)
• Cools, M. (2011). Prestatiemanagement: beoordelen van de maturiteit van prestatiemeetsystemen: aanknopingspunten vanuit recent wetenschappelijk onderzoek. Management Control & Accounting, 3, 40-47. (professional oriented)
• Cools, M., Suematsu, E. (2010). Responsibility accounting: motiveert winstverantwoordelijkheid meer dan kostenverantwoordelijkheid? Management Control & Accounting, 2, 39-43. (professional oriented)
• Beckers, N., Cools, M., Van den Abbeele, A. (2010). The impact of incentives on creativity: A literature review. Review of Business and Economics, 55 (4), 463-483.
• Cools, M., Slagmulder, R. (2009). Tax-compliant transfer pricing and responsibility accounting. Vlerick Leuven Gent Management School Working Paper Series; 2009-20.
• Verbieren, S., Cools, M., Van den Abbeele, A. (2008). Management Control: franchising vanuit een controlperspectief: welke controlmechanismen gebruiken voor welke controlproblemen? Management Control & Accounting, 4, 26-33. (professional oriented)
• Verbieren, S., Cools, M., Van den Abbeele, A. (2008). Franchising: A literature review on management and control issues. Review of Business and Economics, 53 (4), 398-443.
• Cools, M. (2007). Reverse Logistics: management accountants aan zet. Management Control & Accounting, 7, 26-33. (professional oriented)
• Budding, T., Cools, M. (2006). Software ter ondersteuning van analyse. Management Control & Accounting, 6, 22-25. (professional oriented)
• Cools, M. (2006). Manager's prestatiemaatstaven 'na belastingen': inzichten uit de recente accounting literatuur. Management Control & Accounting, 10 (4), 32-35. (professional oriented)
• Cools, M. (2005). Cross-border transfer pricing: A corporate governance perspective. Finance and Common Good / Finance et Bien Commun, 8 (23), 65-74.