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Henri C. Dekker
VU University Amsterdam
Supply chainAccountingBusinessEconomicsManagement accounting
95Publications
17H-index
2,222Citations
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Publications 98
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#1Margaret A. Abernethy (University of Melbourne)H-Index: 24
#2Henri C. DekkerH-Index: 17
Last. Jennifer Grafton (University of Melbourne)H-Index: 5
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We draw on a five-year longitudinal data set to investigate the influence of performance measurement in the processual dynamics of strategic change, particularly in enacting effective strategic cha...
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#1Shannon W. Anderson (UC Davis: University of California, Davis)H-Index: 20
#2Henri C. Dekker (CBS: Copenhagen Business School)H-Index: 17
Last. E. Wiersma (VU: VU University Amsterdam)H-Index: 6
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Abstract Firms typically use a ‘one-size-fits-all’ (OSFA) compensation contract that specifies a common formulaic relation between performance and compensation (i.e., a performance bonus) for non-executive managers in similar jobs. However, a contract that is appropriate on average, may be suboptimal for individual managers if heterogeneity in the operating environment creates varying compensation risk. We use field data from a retail firm that introduced an OSFA bonus compensation plan for its ...
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#1Valérie Duplat (VU: VU University Amsterdam)H-Index: 3
#2Elko Klijn (ODU: Old Dominion University)H-Index: 11
Last. Henri C. Dekker (VU: VU University Amsterdam)H-Index: 17
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Abstract Research on alliance governance has pointed out that joint ventures (JVs) are particularly complex forms of collaboration. Partnering firms therefore often face difficulties in anticipating contingencies and collaborative behaviors at the contract negotiation stage. When initial JV contracts are incomplete, renegotiation represents a key strategic opportunity for enhancing contractual safeguards or coordination guidelines over the course of the joint venture. Costs and risks entailed by...
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Objective Industry actors (organizations, associations) can influence the way in which firms comply with regulations. This study examines how this influence process is affected by government intervention.
1 CitationsSource
#1Dieter Smeulders (Open University in the Netherlands)
#2Henri C. DekkerH-Index: 17
Last. Alexandra Van den Abbeele (Katholieke Universiteit Leuven)H-Index: 10
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This study uses detailed survey data from key decision makers in acquiring firms to test the impact of information availability in corporate acquisitions on pre-acquisition valuation and post-acquisition performance. We investigate prior relations between acquirer and target as a potential source of information prior to the acquisition process. Furthermore, we investigate the moderating effects that rival bidders have on the impact of information availability. Our results provide support for the...
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#1Henri C. DekkerH-Index: 17
#2Takaharu Kawai (Dodai: Doshisha University)H-Index: 2
Last. Junya Sakaguchi (Nagoya University)H-Index: 2
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ABSTRACT We examine how firms' management accounting information influences interfirm contract design. We theorize that comprehensive accounting information enables firms to design more complete co...
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#2Henri C. DekkerH-Index: 17
Last. Tom GrootH-Index: 13
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In many work and decision situations, realizing cooperation among individuals is important. However, decision making environments of individuals are far from stable, resulting in changes in task complexity and the social settings they encounter. We argue that past experiences with cooperative behavior can result in different cooperative norms and expectations about the behavior of others and will have an effect on an individual’s subsequent behavior in new situations. This study experimentally i...
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Boundary spanner relational skills are considered critical in the successful management of buyer-supplier relationships and may help avoiding high costs of more formal inter-organizational controls. Yet, the influence of partners' boundary spanners on effective supply chain collaboration has had much less inquiry than the influence of broader inter-organizational controls. We use survey data of 200 buyer-supplier relationships to examine how these individual and organizational control mechanisms...
3 CitationsSource
#1Sanne R. Van Duin (VU: VU University Amsterdam)H-Index: 1
#2Henri C. Dekker (VU: VU University Amsterdam)H-Index: 17
Last. Juan P. Mendoza (VU: VU University Amsterdam)H-Index: 3
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As part of their regulatory strategy, authorities may request firms to periodically submit mandatory self-assessments. The effectiveness of such strategies depends on the quality of the information that firms provide. We conduct a field experiment to assess how official communications reflecting a supportive regulatory strategy influence firms’ reporting quality. In collaboration with the Authority for the Financial Markets in the Netherlands, we manipulate the content of official letters that i...
1 CitationsSource
#1Samy Aziz Gebraiel Essa (UT: University of Twente)H-Index: 1
#2Henri C. DekkerH-Index: 17
Last. Tom GrootH-Index: 13
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Prior studies on buyer-supplier negotiations show that refined accounting information can enhance negotiation processes and outcomes. We extend these studies by considering the influence of payoff uncertainty, which is commonly present in negotiations. Payoff uncertainty can increase friction between negotiators when it induces them to take different reference points, exacerbating the level of conflict. We theorize that refined accounting information, even when unrelated to the source of uncerta...
2 CitationsSource
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