Filip Roodhooft

Filip Roodhooft is Research Dean of the school and teaches in several MBA and executive programmes. His research and teaching are mainly focused on the finance function as a business partner for an organisation. He also shows non-financial managers the relevance of accounting information for decision making and strategy execution. Filip has experience in offering customised programmes for Accenture, Rabobank, Carrefour, BNP Paribas, Umicore, AGInsurance, Eli Lilly, Trifinance, Bekaert, Tupperware and Eandis among others.

Expert in
Accounting & Finance
Financial Accounting
Management Accounting & Control
Evolution of the Finance Function of the Future
Cost and Profitability Analysis
Cost Management
Strategy Execution
IFRS/USGAAP
Financial Control

Profile

Filip Roodhooft obtained a PhD in Accounting at University of Antwerp in 1994. He is now Full Professor of Accounting at KU Leuven and Full Professor and Partner at Vlerick Business School. He has taught in executive development programmes at several business schools, including London Business School, Rochester MBA programme in Bern, Antwerp Management School and Leti-Lovanium Sint Petersburg.

Filip is board member of the European Institue for Advanced Studies in Management (EIASM) and the Financial Executives Institute of Belgium (FEIB). He is also board member of RealDolmen and chairs its Audit Committee.

His research interests include the application of case study research and experimental research in cost and management accounting and the use of financial accounting databases in business economics. His research has been published in Journal of Accounting Research; Accounting, Organisations and Society; Journal of Operations Management; Journal of Management Accounting Research; Journal of Business Finance and Accounting; Harvard Business Review; Health Policy; Journal of Cost Management; European Journal of Operational Research; Journal of the Operational Research Society; and Journal of Supply Chain Management, among others.

 

Publications

Articles in refereed journals with impact

  • Stouthuysen K. Schierhout K. Roodhooft F. Reusen E.  2014. Time driven activity based costing for public services: a field study in Belgian swimming pools. Public Money and Management, 34(4): 289-296.

  • Pernot E. Roodhooft F.  2014. The impact of inter-organizational management control systems on performance: A retrospective case study of an automotive supplier relationship. International Journal of Production Economics, 158: 156-170.

  • Cherchye L. Dierynck B. Roodhooft F.  2013. Opening the black box of efficiency measurement: input allocation in multi-output settings. Operations Research, 61(5): 1148-1165.

  • Stouthuysen K. Slabbinck H. Roodhooft F.  2012. Controls, service type and perceived supplier performance in interfirm service exhanges. Journal of Operations Management, 30(5): 423-435.

  • Stouthuysen K. Swiggers M. Reheul A.-M. Roodhooft F.  2010. Time-driven activity-based costing for a library acquisition process: a case study in a Belgian university. Library Collections, Acquisitions, and Technical Services, 34(2-3): 83-91.

  • Demeere N. Stouthuysen K. Roodhooft F.  2009. Time-driven activity-based costing in an outpatient clinic environment: development, relevance and managerial impact. Health Policy, 92(2/3): 296-304.

  • Van den Abbeele A. Roodhooft F. Warlop L.  2009. The effect of cost information on buyer-supplier negotiations in different power settings. Accounting Organizations and Society, 34(2): 245-266.

  • Cardinaels E. Roodhooft F. Warlop L. Van Herck G.  2008. Competitive Pricing in Markets with Different Overhead Costs: Concealment or Leakage of Cost Information?. Journal of Accounting Research, 46(4): 761-784.

  • Pernot E. Roodhooft F. Van den Abbeele A.  2007. Time-driven activity based costing for inter-library services: A case study in a university. Journal of Academic Librarianship, 33(5): 551-560.

  • Coulie B. De Decker N. Maes V. Roodhooft F.  2006. Design and implementation of an activity-based costing system in a pharmaceutical drug discovery environment. Drug Development Research, 67(2): 107-118.

  • Roodhooft F. Maes J. Sels L.  2005. Modelling the link between management practices and financial performance. Evidence from small construction companies. Small Business Economics, 25(1)

  • Degraeve Z. Roodhooft F. van Doveren B.  2005. The use of total cost of ownership for strategic procurement: a compay-wide management information system. Journal of the Operational Research Society, 56(1): 51-59.

  • Degraeve Z. Labro E. Roodhooft F.  2005. Constructing a total cost of ownership supplier selection methodology based on activity based costing and mathematical programming. Accounting and Business Research, 35(1)

  • Degraeve Z. Labro E. Roodhooft F.  2004. Total cost of ownership of a service: the case of airline selection at Alcatel Bell. European Journal of Operational Research, 156(1): 23-.

  • Cardinaels E. Roodhooft F. Van Herck G.  2004. Drivers of cost system development in hospitals: results of a survey. Health Policy, 69(2): 239-.

Articles in other (un)refereed journals

  • Stouthuysen K. Slabbinck H. Roodhooft F.  2012. Verbeter de prestaties van je leverancier. Het positief effect van controlesystemen. CxO Magazine, : 22-.

  • Stouthuysen K. Van Laerhoven T. Roodhooft F. Siau C.  2008. Zijn Belgische, niet-beursgenoteerde ondernemingen klaar voor IAS/IFRS?. Accountancy en Bedrijfskunde Maandschrift, 28(4): 3-8.

  • Dierynck B. Masschelein S. Pernot E. Roodhooft F. Van den Abbeele A.  2007. Managementaccounting in Vlaanderen: onderzoek naar de implementatie van managementaccountingtechnieken bij Vlaamse ondernemingen. 

  • Roodhooft F. Van den Abbeele A.  2006. Public procurement of consulting services. International Journal of Public Sector Management, 19(5): 490-512.

  • Van den Abbeele A. Roodhooft F.  2006. Total cost of ownership: informatie voor het optimaliseren van de supply chain. Business Inzicht, (Nov): 2-3.

  • De Roose S. Pernot E. Roodhooft F. Van den Abbeele A.  2006. De impact van ERP-Systemen op Management Accounting. Een kritische evaluatie bij Belgische ondernemingen. Accountancy en Bedrijfskunde Maandschrift, 29(7): 34-38.

  • Beirlant J. Claeskens G. Croux C. Degryse H. Dewachter H. Dhaene G. Dhaene J. Gijbels I. Goovaerts M. Roodhooft F.   2005. Managing uncertainty: financial, actuarial and statistical modelling. Tijdschrift voor Economie en Management, L: 23-49.

  • Roodhooft F. Van den Abbeele A. Peeters F.  2005. Calculating the total cost of ownership utilities: a case of interfirm cost management. Cost Management, 19(5): 13-23.

  • Cardinaels E. Roodhooft F. Warlop L.  2004. The Value of Activity-Based Costing in competitive pricing decisions. Journal of Management Accounting Research, 16: 133-148.

  • Cardinaels E. Roodhooft F. Warlop L.  2004. Customer profitability analysis reports for resource allocation: the role of complex marketing environments. Abacus, 40(2): 238-.

  • Roodhooft F. Cardinaels E. Warlop L.  2004. Diagnostic market feedback attenuates the benefits of ABC for competitive price setting in a heterogeneous market. Journal of Management Accounting Research, 16

  • Roodhooft F. Hiel G. Van den Abbeele A. van Doveren B.  2003. Optimized Sourcing Strategies Using Total Cost of Ownership. Journal of Cost Management, 17(4): 28-35.

  • Cardinaels E. Roodhooft F. Warlop L. Van Herck G.  2003. Het voordeel van meer nauwkeurige kosten - rapporten voor de beslissingnemer in de onderneming. Fiducie, 11(4): 29-34.

  • Roodhooft F. Konings J.  2002. The Effect of E-business on Corporate Performance: Firm Level Evidence for Belgium. De Economist, 150(5): 569-581.

  • Roodhooft F. Gaeremynck A. Van De Gucht L.  2000. New Firm Survival: the Effects of Start-up Characteristics. Journal of Business Finance and Accounting, 27(5-6): 627-651.

  • Roodhooft F. Degraeve Z. Frères D. Genou D. Smets R.  2000. Cockerill Sambre past theorie toe - Inkoop en Total Cost of Ownership (deel 3). Business Logistics, 2000(02): 12-16.

  • Roodhooft F. Degraeve Z.  2000. A Mathematical Programming Approach for Procurement Using Activity Based Costing. Journal of Business Finance and Accounting, 27(1-2): 69-98.

  • Roodhooft F. Degraeve Z. Labro E.  2000. An Evaluation of Vendor Selection Models from a Total Cost of Ownership Perspective. European Journal of Operational Research, 125(1): 34-60.

  • Roodhooft F. Degraeve Z. van Doveren B.  2000. Een Algemeen Beslissingsondersteunend Systeem voor Strategisch Aankoopbeleid gebaseerd op Total Cost Ownership Informatie. Tijdschrift voor Economie en Management, 45(3): 309-334.

  • Roodhooft F. Warlop L.  1999. On the Role of Sunk Costs, Uncertainty and Asset Specificity in Outsourcing Decisions. 

  • Roodhooft F. Degraeve Z. Genou D. Seré P. Smets R.  1999. Implementatie in 9 stappen: Inkoop en Total Cost of Ownership (Deel 2). Business Logistics, 99(12): 16-20.

  • Roodhooft F. Degraeve Z.  1999. Improving the Efficiency of the Purchasing Process Using Total Cost of Ownership Information: The Case of Heating Electrodes at Cockerill Sambre S.A.. European Journal of Operational Research, 112(1): 42-53.

  • Roodhooft F.  1999. Een Theoretisch Raamwerk: Inkoop en Total Cost of Ownership (deel 1). Business Logistics, 99(11): 14-21.

  • Roodhooft F. Degraeve Z.  1999. Effectively Selecting Suppliers Using the Total Cost of Ownership Criterion. Journal of Supply Chain Management, 35(1): 5-10.

  • Roodhooft F. Van Vaerenbergh F.  1998. Kostprijsberekening in de praktijk: de gevalstudie van Duracell België. 

  • Roodhooft F. Degraeve Z. Labro E.  1998. Strategische aankoopbeslissingen gebaseerd op Activity Based Costing. Activa. Tijdschrift voor Accountants en Bedrijfskunde, 23(1)

  • Roodhooft F. Degraeve Z.  1998. Streven naar globale kostenreductie. Cockerill Sambre: leveranciersselectie bij verwarmingselementen. Business Logistics, 98(3): 10-12.

  • Roodhooft F. Labro E.  1998. De creatie van aandeelhouderswaarde. Accountancy en Bedrijfskunde Kwartaalschrift, 23(3): 33-42.

  • Roodhooft F. Degraeve Z.  1998. Beslissingsmodel op basis van total cost of ownership. Leveranciersselectie bij Cockerill Sambre voor de productgroep transportlijnkogellagers. Business Logistics, 98(2)

  • Degraeve Z. Labro E. Roodhooft F.  1998. Een mathematisch programmeringsmodel voor het nemen van aankoopbeslissingen op basis van Activity Based Costing. Accountancy en Bedrijfskunde Kwartaalschrift, 23(4): 14-23.

  • Roodhooft F. Degraeve Z.  1998. Determining Sourcing Strategies: a Decision Model Based on Activity and Cost Driver Information. Journal of the Operational Research Society, 49(8): 781-789.

  • Roodhooft F. Konings J. Van De Gucht L.  1998. Startende Ondernemingen in Vlaanderen: hun Levenscyclus en Invloed op Jobcreatie en Jobdestructie. Maandschrift Economie, 62(10)

  • Roodhooft F. Konings J.  1997. Financial Ratio Cross-section Dynamics: A Non-Parametric Approach. 

  • Roodhooft F. Degraeve Z.  1997. Total Cost of Ownership: een nieuwe aankoopfilosofie. Business Inzicht, 97(1): 15-19.

  • Roodhooft F. Konings J.  1997. Vendor Selection and Evaluation: An Activity Based Costing Approach. European Journal of Operational Research, 96(1): 97-102.

  • Roodhooft F. Degraeve Z.  1997. Beslissingsmodel voor leveranciersselectie gebaseerd op Activity Based Costing. Business Logistics, 97(2): 8-14.

  • Roodhooft F. Konings J.  1997. How Elastic is the Demand for Labour in Belgian Enterprises? Results from firm level accounts data, 1987-1994. De Economist, 145(2): 229-241.

  • Roodhooft F. Konings J.  1996. Wat is het Effect van Lagere Loonkosten op de vraag naar Arbeid in Belgische Ondernemingen?. Tijdschrift voor Economie en Management, 41(4): 561-576.

  • Roodhooft F. Degraeve Z.  1996. A Mathematical Programming Approach for Supplier Selection using Activity Based Costing. Business Logistics, 97(2): 8-14.

  • Roodhooft F. Huyghebaert N.  1996. De Balanced Scorecard: een geïntegreerde visie op prestatiemeting. Activa. Tijdschrift voor Accountants en Bedrijfskunde, 20: 42-49.

  • Roodhooft F.  1995. Responsibility Accounting: A Dynamic Multiple Agent Approach. 

  • Roodhooft F.  1995. Target Costing: een Japanse visie op management accounting. 

  • Roodhooft F.  1995. De waardering van goederen in bewerking en gereed produkt. 

  • Roodhooft F. Beeckmans K. Reyns C.  1995. Operationele belastingen en analyse van jaarrekeningen. Accountancy en Bedrijfskunde Kwartaalschrift, 20(3): 3-14.

  • Roodhooft F. Konings J.  1995. Loonkosten en hun effect op de Belgische tewerkstelling. Nieuwsbrief Steunpunt Werkgelegenheid, Arbeid en Vorming,

  • Roodhooft F. Konings J.  1995. Tewerkstelling in België: het effect van een verlaging van de loonkost. Ondernemen, 51(8): 30-31.

  • Roodhooft F. Vanstalle K.  1994. De boekhoudkundige verwerking van vennootschapsbelastingen. 

  • Pauwels W. Roodhooft F.  1994. De principaal-agent literatuur: een overzicht. Economisch en Sociaal Tijdschrift, 48(1): 121-150.

  • Roodhooft F. Achten G.  1993. Leveranciersbeoordeling op basis van kosten. 

  • Roodhooft F. De Beuckeleer K.  1993. Verwaterde winst per aandeel. 

  • Roodhooft F.  1993. Handelstransacties in vreemde valuta. Economische Didactiek, (2): 7-10.

  • Achten G. Roodhooft F.  1992. Activity Based Vendor Rating. 

  • Roodhooft F.  1992. Hoe beoordeel ik de winstgevendheid van klanten?. 

  • Roodhooft F.  1992. Informatie-economie: ook belangrijk voor management accounting. 

  • Roodhooft F.  1991. Kostprijsberekening in de jaren 90. 

  • Roodhooft F.  1991. Gebruik van de vermogenstromentabel. Accountancy en Bedrijfskunde Kwartaalschrift, 16: 3-4.

  • Roodhooft F. De Ceuster M.  1990. De empirische relevantie van vermogenstromenratio's. Accountancy en Bedrijfskunde,

  • Roodhooft F. Van Humbeeck P.  1990. De invloed van waarderingsmethoden op de financiële analyse van bouwondernemingen. Economisch en Sociaal Tijdschrift, 44(9)

  • Roodhooft F.  1989. Financiële analyse van de bouwsector. Tijdschrift voor Accountants en Boekhouders,

Book Chapters

  • Roodhooft F. De Vlieger A.-K. Joren L.  2008. Time-driven activity based costing at Corelio printing. In: Activity Based Costing: Concepts and Cases

  • Gaeremynck A. Roodhooft F.  2003. Kritische succesfactoren voor het slagen van startende bedrijven. In: Ed. De oprichting van vennootschappen en de opstartfaze van ondernemingen Die Keure.

  • Muylle S. Roodhooft F.  2002. E-Procurement: Status Questionis in België. In: Ed. Management Jaarboek 2002 (pp. 116-119). Vlaamse Management Associatie.

Books

  • Jorissen A. Roodhooft F.  2011. Management Accounting. 

  • Jorissen A. Roodhooft F. Van Liedekerke C. Walraevens G.  2010. Cost accounting. Uitgeverij De Boeck.

  • Jorissen A. Roodhooft F. Van Liedekerke C. Walraevens G.  2010. Cost accounting: handleiding. Uitgeverij De Boeck.

  • Jorissen A. Roodhooft F. Van Liedekerke C. Walraevens G.  2008. Cost accounting. Uitgeverij De Boeck.

  • Jorissen A. Roodhooft F.  2006. Management accounting. Groep De Boeck.

Conference Presentations

  • Reusen E. Stouthuysen K. Roodhooft F. Van den Abbeele A. Slabbinck H.  2013. Control Chain Contagion. Paper presented at Global Management Accounting Research Symposium (GMARS), June 27-28, East Lansing, United States.

  • Reusen E. Stouthuysen K. Roodhooft F. Van den Abbeele A. Slabbinck H.  2013. Control chain contagion. Paper presented at 7th Conference on Performance Measurement and Management Control, September 18-20, Barcelona, Spain.

  • Reusen E. Stouthuysen K. Roodhooft F. Van den Abbeele A. Slabbinck H.  2013. Control chain contagion. Paper presented at HUB Research Day in Accounting, February 8-8, Brussels, Belgium.

  • Stouthuysen K. Van der Meer-Kooistra J. Roodhooft F.  2011. Learning how to develop and use interfirm control: evidence from the facilities services industry. Paper presented at ENROAC Conference, June 1-3, Lisbon, Portugal.

  • Dierynck B. Roodhooft F.  2009. The role of formal and informal control for supplier selection: Experimental evidence. Paper presented at Annual congress of the European Accounting Association, May 12-15, Tampere, Finland.

  • Dierynck B. Roodhooft F.  2009. The role of formal and informal control mechanisms for supplier selection: experimental evidence. Paper presented at Annual Meeting of the American Accounting Association, August 1-5, New York, United States.

  • Stouthuysen K. Roodhooft F.  2008. The impact of different outsourcing strategies on the (formal) interfirm MCS: A longitudinal case-study in the facilities services sector. Paper presented at Doctoral summer school in Management Accounting (ENROAC), July 20-23, Siena, Italy.

  • Stouthuysen K. Roodhooft F.  2008. The impact of different outsourcing strategies on the (formal) interfirm MCS: A longitudinal case-study in the facilities services sector. Paper presented at EAA Doctoral Colloquium, April 19-22, Noordwijk, the Netherlands.

  • Roodhooft F. Van den Abbeele A. Warlop L.  2006. The effect of cost information on buyer-supplier negotiations in different power settings. Paper presented at Management Accounting Section Midyear Meeting, January 6-7, Clearwater Beach, Florida, United States.

  • Roodhooft F. Van den Abbeele A. Warlop L.  2005. The interaction of information, controls and trust on inter-firm negotiation processes and outcomes. Paper presented at EIASM 3rd Workshop on trust within and between organizations, October 27-28, Amsterdam, the Netherlands.

  • Roodhooft F. Van den Abbeele A. Warlop L.  2005. The effect of cost information on buyer-supplier negotiations in different power settings. Paper presented at British Accounting Association (BAA) Annual Conference, March 30-31, Edinburgh, United Kingdom.

  • Roodhooft F. Van den Abbeele A. Warlop L.  2005. The effect of information and inter-firm control systems on trust. Paper presented at British Accounting Association (BAA) Annual Conference, March 30-31, Edinburgh, United Kingdom.

  • Roodhooft F. Van den Abbeele A. Warlop L.  2005. The effect of cost information on buyer-supplier negotiations in different power settings. Paper presented at AOS-Bocconi Conference on Sustaining Organizational Combinations, September 26, Milan, Italy.

  • Roodhooft F. Van den Abbeele A. Warlop L.  2005. The effect of cost information on buyer-supplier negotiations in different power settings. Paper presented at 28th Annual Congress of the European Accounting Association, May 18-20, Göteborg, Sweden.

  • Cardinaels E. Roodhooft F. Van Herck G.  2004. Drivers of cost system development in hospitals: results of a survey. Paper presented at 27th Annual Congress of the European Accounting Association, April 1-3, Prague, Czech Republic.

  • Roodhooft F. Cardinaels E. Warlop L. Van Herck G.  2003. The benefits of cost system in a leader/follower pricing duopoly. Paper presented at Accounting Research Workshop, Amsterdam, the Netherlands.

Conference Proceedings

  • Stouthuysen K. Slabbinck H. Roodhooft F.  2009. The impact of interfirm control mechanisms on supplier performance in a service environment: a survey analysis. Tampere:

Research reports

  • De Vriese C. Roodhooft F. Van den Heuvel T.  2007. Survey: the finance function of the future - Results 2007. 

Vlerick cases

  • Bisselink R. Roodhooft F. Stouthuysen K. Teunis I.  2015. Berendsen Island. ECCH Case Study. Reference no. 9B15B012 (C) + 8B15B012 (TN).

  • Van Gool J. Roodhooft F. Kemseke P.  2010. Customer lifetime value analysis at COMTEL. ECCH Case Study. Reference no. 110-059-1 (C).

  • Roodhooft F. De Vlieger A.-K.  2008. Royal Biscuits Inc. ECCH Case Study. Reference no. 108-031-1 (C) + 108-031-8 (TN).

  • Muylle S. Roodhooft F. De Vlieger A.-K.  2007. Value creation through total cost of ownership in the extended supply chain. ECCH Case Study. Reference no. 607-007-1 (C) + 607-007-8 (TN).

  • Roodhooft F. De Vlieger A.-K. Joren L.  2006. Time-driven activity based costing at Corelio printing. ECCH Case Study. Reference no. 107-018-1 (C) + 107-018-8 (TN).

  • Roodhooft F. Van den Abbeele A.  2005. Total Cost of Ownership of the procurement process at Hydrogen Cyanide Company. ECCH Case Study. Reference no. 105-116-1 (C) + 105-116-8 (TN).

Vlerick working papers

  • Dierynck B. Roodhooft F.  2011. An experimental investigation of the interactions among combinations of formal mechanisms and social norms. Vlerick Working Paper Series 2011/11 (37p.).

  • Cherchye L. De Rock B. Dierynck B. Roodhooft F. Sabbe J.  2011. Opening the black box of efficiency measurement: input allocation in multi-output settings. Vlerick Working Paper Series 2011

  • Dierynck B. Roodhooft F.  2011. Cost information alters "competitive" pricing: an experimental investigation about the role of dispersion of accurate cost information. Vlerick Working Paper Series 2011

  • Pernot E. Roodhooft F.  2008. Management control of supplier relationships in manufacturing:A case study in the automotive industry. 2008/23 (52p.).

  • Pernot E. Roodhooft F.  2008. The impact of cultural resemblance on management control of supplier relations: longitudinal evidence in the automotive industry. 2008/18 (58p.).

  • Pernot E. Roodhooft F.  2008. The impact of inter-organizational management control systems on performance: A longitudinal case study of a supplier relation in automotive. 2008/17 (49p.).

  • Roodhooft F. Van den Abbeele A. Peeters F.  2005. Total Cost of Ownership as a Tool for Inter-firm Cost Management: A Case in the Belgian Utilities Industry. 2005/OR 0534 (18p.).

  • Maes J. Sels L. Roodhooft F.  2004. Learning about small business profitability: the influence of management practices and owner-manager human capital . 2004/7 (38p.).

  • Cardinaels E. Roodhooft F. Warlop L. Van Herck G.  2004. Market feedback, cost system choice and competitve pricing: the advantage of not being a leader. 2004/6 (33p.).

  • Cardinaels E. Roodhooft F. Warlop L. Van Herck G.  2004. The joint effects of customer profitability reports and sales support diversity in effective customer pricing. 2004/5 (30p.).

  • Degraeve Z. Labro E. Roodhooft F.  2004. Constructing a total cost of ownership supplier selection methodology based on activity based costing and mathematical programming. 2004/8 (52p.).

  • Cardinaels E. Roodhooft F. Van Herck G.  2004. Drivers of cost system development in hospitals: results of a survey. 2004/9 (26p.).