Regine Slagmulder

Regine joined Vlerick after several years of international experience at various other institutions, including INSEAD, Tilburg University and McKinsey & Company. Her expertise has evolved over time around the central theme of performance management. Regine did path breaking research on the topic of strategic cost and profit management across the value chain, resulting in several books and top-tier publications in both academic and business-oriented journals. The focus of her work then shifted to a broader perspective on performance management by studying leading practices in value-based management and balanced scorecard. She was also the lead author of a -multidisciplinary book on high-performing organisations. Regine’s most recent work explores the interface between performance management, risk management and corporate governance.

Job Title : Professor of Accounting and Control

Management Domain
Accounting & Finance

Teaching in
Profitability and Cost Management
Executive Master Class in Controllership
Masters in General Management

Expert in
Performance Management
Accounting & Finance
Management Accounting & Control
Strategic Cost Management
Integrated Performance and Risk Management
Enterprise Governance

Profile

Regine Slagmulder is Partner and Full Professor of Accounting & Control at Vlerick Business School. She is also an Affiliate Professor at Ghent University.

Prior to joining Vlerick, Regine has been Faculty Member at INSEAD (Fontainebleau & Singapore) and Tilburg University (NL), and worked for McKinsey & Company’s strategy practice. Regine graduated from Ghent University with a MSc in Electronic Engineering and a Master’s degree in Industrial Management & Management Sciences, and obtained a PhD in Management from Vlerick. She was a Visiting Research Fellow at Boston University School of Management and P. Drucker Graduate Management School, Claremont University (USA).

Regine's research and teaching activities focus on the link between performance and risk management, company strategy and enterprise governance. She has published several books and articles on strategic costing and performance management. Her current research focuses on performance and risk reporting to the board of directors. Regine often serves as invited speaker to both business and academic audiences.

 

Publications

Articles in refereed journals with impact

  • Callioni G. de Montgros X. Slagmulder R. Van Wassenhove L. Wright L.  2005. Toolkit: Inventory-Driven Costing. Harvard Business Review, (March): 135-141.

  • Cooper R. Slagmulder R.  2004. Achieving Full-Cycle Cost Management. MIT Sloan Management Review, 46(1): 45-52.

  • Cooper R. Slagmulder R.  2004. Interorganizational Cost Management and Relational Context. Accounting, Organisations and Society, 29(1): 1-26.

  • Cooper R. Slagmulder R.  1999. Developing Profitable New Products with Target Costing. MIT Sloan Management Review, 40(4): 23-33.

  • Slagmulder R.  1997. Conference Report on the "EIASM Intensive Seminar and Workshop on Japanese Practices in Management Accounting" '(Paris, October 28-30, 1996). European Accounting Review, 6(3)

  • Slagmulder R.  1997. Using management control systems to achieve alignment between strategic investment decisions and strategy. Management Accounting Research, 8(1): 103-139.

  • Slagmulder R.  1996. A dynamic theory of the use of management control systems in achieving alignment between strategic capital investment decisions and strategy. European Accounting Review, 5(2): 390-396.

  • Slagmulder R. Bruggeman W. Van Wassenhove L.  1995. An empirical study of capital budgeting practices for strategic investments in CIM technologies. International Journal of Production Economics, 40(2-3): 121-152.

  • Bruggeman W. Slagmulder R.  1995. The impact of technological change on management accounting. Management Accounting Research, 6(3): 241-252.

  • Slagmulder R. Bruggeman W.  1992. Investment justification of flexible manufacturing technologies; inferences from field research. International Journal of Operations and Production Management, 12(7): 168-186.

Articles in other (un)refereed journals

  • Slagmulder R.  2010. Kosten en cash anno 2010. FDMagazine (Financial Directors Magazine), (45): 30-32.

  • Cools M. Slagmulder R.  2009. Tax-compliant transfer pricing and responsibility accounting. Journal of Management Accounting Research, 21: 151-178.

  • Slagmulder R. Van Wassenhove L.  2006. Et si vos calculs étaient mal faits?. CEFRIO-Perspectives, 4: 48-50.

  • Corbey M. Slagmulder R.  2005. De lange en moeizame weg naar customer profitability analysis (CPA). Accountancy en Bedrijfskunde Maandschrift, (October): 495-501.

  • Cooper R. Slagmulder R.  2004. Cost analysis outside the organization. Cost Management, 18(3): 44-46.

  • Slagmulder R. Van Wassenhove L.  2004. Hewlett-Packard: Measurement of Performance in the Supply Chain. Supply Chain Forum, 5(2): 66-72.

  • Cooper R. Slagmulder R.  2003. Interorganizational costing. Part 1. Cost Management, 17(5): 14-21.

  • Cooper R. Slagmulder R.  2003. Interorganizational costing. Part 2. Cost Management, 17(6): 12-24.

  • Cooper R. Slagmulder R.  2003. Strategic cost management: Expanding scope and boundaries. Journal of Cost Management, 17(1): 23-30.

  • Slagmulder R.  2003. Strategy, the critical link in performance management. Fiducie, 11(4): 13-19.

  • Cooper R. Slagmulder R.  2003. Target costing voor de Ontwikkeling van Nieuwe Producten. Finance & Control, 2(1): 38-44.

  • Cooper R. Slagmulder R.  2002. Target costing for New-Product Development: Component-Level Target Costing. Journal of Cost Management, 16(5): 36-43.

  • Cooper R. Slagmulder R.  2002. Target costing for New-Product development: Product-Level Target Costing. Journal of Cost Management, 16(4): 5-12.

  • Cooper R. Slagmulder R.  2001. De essentie van activity-based budgeting. Tijdschrift Financieel Management, 21: 29-32.

  • Cooper R. Slagmulder R.  2000. Activity-based budgeting - Part I. Strategic Finance, (September): 85-86.

  • Cooper R. Slagmulder R.  2000. Activity-based budgeting - Part II. Strategic Finance, (October): 26-28.

  • Cooper R. Slagmulder R.  2000. Activity-based cost management system architecture - Part III. Strategic Finance, (February): 63-64.

  • Cooper R. Slagmulder R.  1999. How to undertake effective interorganizational cost management in product development. Controlling, 11(6): 245-252.

  • Slagmulder R.  1999. Kan uw onderneming voordeel halen uit target costing?. Tijdschrift voor Bedrijfsadministratie, 103(1221): 123-130.

  • Slagmulder R.  1999. Kostenbeheersing om te overleven. Tijdschrift Financieel Management, (Sept-Oct): 45-53.

  • Cooper R. Slagmulder R.  1999. Strategic cost management - Activity-based cost management system architecture - Part I. Strategic Finance, (October): 12-14.

  • Cooper R. Slagmulder R.  1999. Strategic Cost Management - Activity-based cost management system architecture - Part II. Strategic Finance, (December): 69-70.

  • Cooper R. Slagmulder R.  1999. Strategic cost management - Designing ABC systems for strategic costing and operational improvement. Strategic Finance, (August): 18-20.

  • Cooper R. Slagmulder R.  1999. Strategic cost management - Integrating Activity-based Costing and Economic Added Value. Management Accounting, (January): 16-17.

  • Cooper R. Slagmulder R.  1999. Strategic cost management - Integrating Activity-based Costing and the Theory of Constraints. Management Accounting, (February): 20-21.

  • Cooper R. Slagmulder R.  1999. Strategic cost management - Intelligent Cost System Design. Strategic Finance, (June): 18-20.

  • Cooper R. Slagmulder R.  1999. Strategic cost management - Special studies and changes in infrastructure. Strategic Finance, (March): 15-16.

  • Cooper R. Slagmulder R.  1999. Strategic cost management - Supply chain management for lean enterprises: Interorganizational cost management. Strategic Finance, (April): 15-16.

  • Cooper R. Slagmulder R.  1998. Strategic cost management - Cost management beyond the boundaries of the firm. Management Accounting, (March): 18-20.

  • Cooper R. Slagmulder R.  1998. Strategic cost management - Cost management for internal markets. Management Accounting, (April): 16-17.

  • Cooper R. Slagmulder R.  1998. Strategic cost management - Cost management for internal markets (continued). Management Accounting, (May): 16-18.

  • Cooper R. Slagmulder R.  1998. Strategic cost management - Developing meaningful profitability maps. Management Accounting, (December): 16-17.

  • Cooper R. Slagmulder R.  1998. Strategic cost management - Extra-organizational cost analysis. Management Accounting, (July): 14-16.

  • Cooper R. Slagmulder R.  1998. Strategic cost management - Introduction to Enterprise-wide Cost Management. Management Accounting, (August): 16-17.

  • Cooper R. Slagmulder R.  1998. Strategic cost management - Micro-profit centers. Management Accounting, (June): 16-18.

  • Cooper R. Slagmulder R.  1998. Strategic cost management - Operational improvement and strategic costing. Management Accounting, (September): 12-13.

  • Cooper R. Slagmulder R.  1998. Strategic cost management - Strategic costing and financial reporting. Management Accounting, (October): 14-15.

  • Cooper R. Slagmulder R.  1998. Strategic cost management - Strategic costing and special studies. Management Accounting, (November): 14-15.

  • Cooper R. Slagmulder R.  1998. Strategic cost management - The scope of strategic cost management. Management Accounting, (February): 16-18.

  • Cooper R. Slagmulder R.  1998. Strategic cost management - What is strategic cost management?. Management Accounting, (January): 14-16.

  • Bruggeman W. Slagmulder R.  1996. De Balanced Scorecard. Een geïntegreerde kijk op prestatiemeting. Accountancy en Bedrijfskunde, 16(7): 20-31.

  • Slagmulder R. Bruggeman W.  1996. Het gebruik van beheerscontrole-systemen voor het aligneren van investeringsbeslissingen met de strategie. Accountancy en Bedrijfskunde, 21(1): 3-11.

  • Bruggeman W. Everaert P. Slagmulder R.  1993. Prestatiemaatstaven en meetsystemen. Management voor Ingenieurs, (6): 3.5.2/01-3.5.2/22.

  • Bruggeman W. Slagmulder R.  1992. Flexibele produktie: prestaties en kosten. Logistiek Management, : 19-25.

  • Slagmulder R.  1992. Investeringen en strategie: Flexibele automatisering. Logistiek Management, (11): 14-19.

Book Chapters

  • Slagmulder R.  forthcoming. Risk Reporting to the Board of Directors. In: Linsley P. Woods M. Ed. The Routledge Companion to Accounting and Risk

  • Slagmulder R.  2012. The performance management process. In: Slagmulder R. Verweire K. Dewettinck K. Ed. Managing for performance excellence (pp. 36-68).

  • Cooper R. Slagmulder R.  2006. Integrated Cost Management. In: Ed. Contemporary Issues in Management Accounting (pp. 117-145). Oxford University Press.

  • Cooper R. Slagmulder R.  2005. Interorganizational Cost Management. In: Ed. Handbook of Cost Management (pp. 289-312). Wiley.

  • Cooper R. Slagmulder R.  2005. Kaizen Costing. In: Ed. Handbook of Cost Management (pp. 271-288). Wiley.

  • Cooper R. Slagmulder R.  2005. Target costing. In: Ed. Handbook of Cost Management (pp. 243-270). Wiley.

  • Slagmulder R.  2002. Interorganizational Cost Management. 

  • Slagmulder R.  2002. Managing costs across the supply chain. In: Ed. Cost Management in Supply Chains (pp. 75-88). Physica Verlag.

  • Slagmulder R.  2001. Target costing als instrument voor pro-actief kostenbeheer. In: Ed. Handboek Logistiek Management (pp. A8080/1-A8080/25).

  • Slagmulder R.  2000. Target costing slaat de brug tussen marketeers en ingenieurs. 

  • Van Ossel G. Bruggeman W. Desmet S. Gemmel P. Slagmulder R. Van Dierdonck R. Van Looy B.  1998. Performance management in service firms. 

  • Bruggeman W. Slagmulder R. Waeytens D.  1996. Management accounting in Belgium. In: Ed. Modern cost management European perspectives Oxford University Press.

Books

  • Slagmulder R. Verweire K. Dewettinck K.  2012. Managing for performance excellence. Uitgeverij Lannoo.

  • Bruggeman W. Slagmulder R. Hoozée S.  2010. Handboek beheerscontrole - Doelgericht sturen van bedrijfsprestaties. Intersentia.

  • Bruggeman W. Slagmulder R.  2001. Beheerscontrole. Een stimulans voor doelgericht management van organisaties. Uitgeverij Lannoo.

  • Cooper R. Slagmulder R.  1999. Supply chain development for the lean enterprise. Interorganizational cost management. Taylor & Francis Group.

  • Bruggeman W. Everaert P. Slagmulder R. Waeytens D.  1998. Management accounting in de nieuwe productie-omgeving. Maklu Uitgevers.

  • Bruggeman W. Slagmulder R.  1997. Beheerscontrole. Een stimulans voor doelgericht management van organisaties. 

  • Cooper R. Slagmulder R.  1997. Target costing and value engineering. Taylor & Francis Group.

  • Bruggeman W. Waeytens D. Slagmulder R. Everaert P.  1993. Management accounting in de nieuwe produktie-omgeving. Maklu Uitgevers.

  • Bruggeman W. Slagmulder R. Waeytens D. Everaert P.  1992. Management accounting in de nieuwe produktie-omgeving. Maklu Uitgevers.

Conference Presentations

  • Slagmulder R.  2016. Cost, performance and risk management: Barriers of enablers for innovation. Paper presented at at the EIASM Conference on Manufacturing Accounting Research (Invited Keynote Speaker), June 15-17, Lisbon, Portugal.

  • Verweire K. Slagmulder R. Letens G. Van Aken E. Farris J.  2011. Integrating Top-down and Bottom-up Change: A Longitudinal Case Study. Paper presented at Industrial Engineering Research Conference, May 21, Reno,Nevada, United States.

  • Cools M. Slagmulder R. Vandenabbeele A.  2011. Management Control in Inter-organizational Relationships: Lessons Learnt from Public-Private Partnerships. Paper presented at 8th ENROAC Conference, June 1-3, Lisbon, Portugal.

  • Cools M. Slagmulder R. Vandenabbeele A.  2011. Management Control in Inter-organizational Relationships: Lessons Learnt from Public-Private Partnerships. Paper presented at Management Accounting Section conference of the American Accounting Association, January 6-8, Atlanta, United States.

  • Cools M. Slagmulder R. Vandenabbeele A.  2010. Management Control in Inter-organizational Relationships: Lessons Learnt from Public-Private Partnerships. Paper presented at EIASM Conference on “New Directions in Management Accounting: Innovations in Practice and Research", December 15-17, Brussel, Belgium.

  • Cools M. Slagmulder R.  2005. Transfer pricing and performance measurement in multinational enterprises. Paper presented at Management Accounting Research Conference, January 6-8, Phoenix, United States.

Conference Proceedings

  • Letens G. Verweire K. Slagmulder R. Van Aken E.M. Farris J.A.  2011. Integrating Top-Down and Bottom-up Change: Lessons Learned from a Longitudinal Case Study. Texas:

  • Letens G. Verweire K. Slagmulder R. Farris J. Van Aken E. Chearskul P.  2010. Implementing customer intimacy through integrated performance management and organizational learning. Fayetteville, Arkansas:

  • Verweire K. Slagmulder R. Letens G. Chearskul P. Van Aken E. Farris J.  2010. Towards customer intimacy: implications for performance management. Cancun:

  • Cooper R. Slagmulder R.  2001. An evolutionary perspective on performance management practice. 

  • Cooper R. Slagmulder R.  2000. Structuring buyer-supplier relationships for interorganizational cost management. Mesa, Arizona:

  • Cooper R. Slagmulder R.  1998. Interorganizational cost management in product development. Brussels:

  • Cooper R. Slagmulder R.  1997. Integrated product cost management at Olympus Optical Co. Ltd.. Edinburgh:

  • Slagmulder R. Bruggeman W.  1991. Investment justification of flexible manufacturing technologies. Decision practices and inferences from field research. Springer-Verlag:

  • Slagmulder R. Bruggeman W.  1991. The impact of the investment decision method on the success of flexible manufacturing technologies. Gothenburg:

  • Muller H. Slagmulder R.  1990. The benefits from expert systems in a technico-commercial environment: Two industrial applications of decision support systems in the interface between production and marketing. Nuremberg:

Doctoral dissertation

  • Slagmulder R.  1995. A dynamic theory of the use of management control systems in achieving alignment of strategic investment decisions with strategy. 

Research reports

  • Slagmulder R. Dillen Y.  2016. Trends and opportunities in today's payments sector. Vlerick Business School. (20 p.)

  • Slagmulder R.  2012. Integrating risk into performance. Reporting to the Board of Directors. CGMA. (9 p.)

  • Slagmulder R. Verweire K. Schreurs K. De Flander J.  2011. Strategy execution in the aftermath of the financial crisis. 

  • Slagmulder R.  2007. Financial performance measurement for the 21st century. 

  • Slagmulder R.  2007. Role-specific performance evaluation. 

  • Devan J. Matson E. Slagmulder R.  2007. What really influences corporate performance?. 

Vlerick cases

  • Verweire K. De Grande J. Letens G. Slagmulder R.  2011. Bringing German Cooperative Bank Berlin back on track: Can a rural bank thrive in the city? (A). ECCH Case Study. Reference no. 811-049-1 (C) + 811-049-8 (TN).

  • Verweire K. De Grande J. Letens G. Slagmulder R.  2011. Epilogue German Cooperative Bank Berlin. ECCH Case Study. Reference no. 811-052-1 (C) + 811-049-8 (TN).

  • Verweire K. De Grande J. Letens G. Slagmulder R.  2011. German Cooperative Bank Berlin (B): Managing people, customers, and financial results. ECCH Case Study. Reference no. 811-052-1 (C) + 811-049-8 (TN).

  • Verweire K. De Grande J. Letens G. Slagmulder R.  2011. German Cooperative Bank Berlin (C): Turning the bank into a performance-oriented organization. ECCH Case Study. Reference no. 811-051-1 (C) + 811-049-8 (TN).

  • Slagmulder R. Van Wassenhove L. Zingales F.  2007. Sodexho (A): Creating strategic alignment with the balanced scorecard. ECCH Case Study. Reference no. INSEAD 107-059-1 (C) + 107-059-8 (TN).

  • Slagmulder R. Van Wassenhove L. Zingales F.  2007. Sodexho (B): Balanced Scorecard and Performance Indicators. 

  • Van Wassenhove L. Slagmulder R. Mortensen N.  2007. The Scotts Company: Note to the (A) case: what happened in 2000-2003. 

  • Slagmulder R. Grottoli D.  2005. Royal Bank of Canada: Creating profitable relations with small business clients. ECCH Case Study. Reference no. INSEAD 105-023-1.

  • Slagmulder R. Mukherjee J.  2004. Customer profitability analysis and value based management at Barclays Bank. ECCH Case Study. Reference no. INSEAD 105-001-1.

  • Slagmulder R. Grottoli D. Van Wassenhove L.  2004. Hewlett-Packard: Performance Measurement in the Supply Chain. ECCH Case Study. Reference no. INSEAD 604-036-1 (C) + 604-036-8 (TN).

  • Slagmulder R. Young D.  2004. Pine Products Inc: Value drivers and the balanced scorecard. ECCH Case Study. Reference no. INSEAD 104-037-1.

  • Haspeslagh P. Slagmulder R. Bloemhof M.  2004. Strategy and performance management at DSM. ECCH Case Study. Reference no. INSEAD 304-067-1.

  • Haspeslagh P. Slagmulder R. Bloemhof M.  2003. Cadbury Schweppes (C): The performance management process. ECCH Case Study. Reference no. INSEAD 103-038-1.

  • Slagmulder R. Grottoli D. Corsten D.  2003. Sainsbury's (A): Transforming the supply chain. ECCH Case Study. Reference no. INSEAD 603-020-1.

  • Slagmulder R. Grottoli D. Corsten D.  2003. Sainsbury's (B): Supply Chain Performance Measurement. ECCH Case Study. Reference no. INSEAD 103-057-1.

  • Van Wassenhove L. Slagmulder R. Vaysman M.  2002. The Scotts Company (A): Transforming the European supply chain. ECCH Case Study. Reference no. INSEAD 602-070-5 (C) + 602-070-8 (TN).

  • Van Wassenhove L. Slagmulder R. Vaysman M.  2002. The Scotts Company (B): Developing a supply chain balanced scorecard. ECCH Case Study. Reference no. INSEAD 602-071-1 (C) + 602-071-8 (TN).

Vlerick working papers

  • Cools M. Slagmulder R. Van den Abbeele A.  2011. Management control in inter-organizational relationships: lessons learnt from public private partnerships. Vlerick Working Paper Series 2011/04

  • Cools M. Slagmulder R.  2009. Tax-compliant transfer pricing and responsibility accounting. 2009/20 (46p.).

  • Slagmulder R. Van Wassenhove L.  2006. Linking supply chain performance to value creation. 2006

  • Cooper R. Slagmulder R.  2001. Integrated cost management throughout the product life cycle. 2001

  • Cooper R. Slagmulder R.  2001. Interorganizational Cost Management and Relational Context. 2001

  • Cooper R. Slagmulder R.  1997. Factors influencing the target costing process: Lessons from Japanese practice. 1997

  • Slagmulder R.  1996. Using management control systems to achieve alignment between strategic investment decisions and strategy. 1996

  • Slagmulder R. Bruggeman W. Van Wassenhove L.  1995. An empirical study of capital budgeting practices for strategic investments in CIM technologies. 1995