Photo of Eddy Cardinaels
  • Warandelaan 2, Prisma Building, room P 1.162

    5037 AB Tilburg


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Personal profile

Research interests

Eddy Cardinaels is full Professor of accounting at Tilburg University. His work mainly focuses on experimental research in accounting. He studies the conditions under which decision makers can benefit from recent accounting developments and management accounting systems (e.g. ABC, BSC, time driven costing), and how these are used in strategic competitions, negotiations, and performance evaluations. Other work explores how social motives, honesty and trust (between superiors, subordinates or business partners) enter into crucial decisions such as capital budgeting, investment decisions, and inter-firm negotiations. Besides this, he also studies corporate governance (e.g. excess CEO compensation) and management issues in the health care sector. His work has been published in leading accounting journals such as The Accounting Review, Journal of Accounting Research, and Accounting, Organizations and Society and health care management journals such as Health Policy. He serves as editor for the Accounting Review (2014-2017) and is editorial board member for the journals Contemporary Accounting Research and Auditing: a journal of practice and theory. 


Tilburg University, Faculty of Economics and Business administration
2010-present: Full professor in Accounting, Tilburg University

2007-2010: Associate professor in Accounting, Tilburg university
2003-2007: Assistant Professor in Accounting, Tilburg univeristy
Courses: Management Accounting. Intermediate Management accounting, Academic skills, Bachelor thesis, advisor Master theses.
Ph.D courses: Sessions on Experimental Research in Accounting and management accounting in the health care sector, Limperg Institute

Katholieke Universiteit Leuven, Department of Applied Economics
1997-2003: Research & tutorial assistant at the research group of Accounting
Consolidation, Financial Accounting, advisor master theses

Other Work Experiences
2000-2004: Vereniging voor Inkoop en Bedrijfslogistiek, Antwerp: Lecturer in graduate program for professional purchasing managers
2002-2003: Vlerick Leuven-Gent Management School: IMEX business game

Current courses

Click here for my courses.

PhD supervision

  • Co-promotor van Yuping Jia (Tilburg University), defense: 16-12-2008
  • Co-promotor van Stijn Maschelijn (K.U.Leuven), defense: 31-05-2010
  • Committee member van Peter Kroos (Tilbrug University), defense: 29-06-2009  
  • Committee member of Bart Dierynck (K.U. Leuven), defense: 15-09-2011 
  • Promotor of Huaxiang Yin (Tilburg University), Defense: 16-05-2014 


  • Accounting
  • Management Accounting
  • Health Care Management
  • Experimental Economics

Fingerprint Fingerprint is based on mining the text of the person's scientific documents to create an index of weighted terms, which defines the key subjects of each individual researcher.

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cost accounting Social Sciences
Balanced Scorecard Social Sciences
firm Social Sciences
information system Social Sciences
profit Social Sciences
costs Social Sciences
decision making Social Sciences
organization Social Sciences

Network Recent external collaboration on country level. Dive into details by clicking on the dots.

Research Output 2001 2018

Leveling the playing field: The selection and motivation effects of tournament prize spread information

Cardinaels, E., Chen, C. X. & Yin, H., Sep 2018, In : The Accounting Review.

Research output: Contribution to journalArticleScientificpeer-review

Wage policy

Predicting tax avoidance by means of social network analytics

Jasmien, L., Cardinaels, E., Bruynseels, L. M. L., De Groote, S., Baesens, B., Lemahieu, W. & Vanthienen, J., Apr 2018, In : Decision Support Systems. 108, p. 13-24

Research output: Contribution to journalArticleScientificpeer-review

Decision Trees
Area Under Curve
Logistic Models
Tax avoidance

The adaptation of management control systems to different agents

Zhang, J., 2017, Tilburg: CentER, Center for Economic Research. 136 p.

Research output: ThesisDoctoral ThesisScientific

Open Access
Management control systems

Earnings benchmarks, information systems, and their impact on the degree of honesty in managerial reporting

Cardinaels, E., Jul 2016, In : Accounting, Organizations and Society. 52, p. 50-62

Research output: Contribution to journalArticleScientificpeer-review

information system

Activities 2011 2018

  • 8 Editorial activity
  • 1 Invited talk

Accounting, Organizations and Society (Journal)

E. Cardinaels (Reviewer)
1 Jan 20181 Jan 2021

Activity: Publication peer-review and editorial work typesEditorial activityScientific

The Accounting Review (Journal)

Eddy Cardinaels (Editorial board member)
2017 → …

Activity: Publication peer-review and editorial work typesEditorial activityScientific

The European Accounting Review (Journal)

Eddy Cardinaels (Guest editor), N. Soderstrom (Guest editor)

Activity: Publication peer-review and editorial work typesEditorial activityScientific


Eddy Cardinaels (Keynote speaker)
Sep 2016

Activity: Talk or presentation typesInvited talkScientific

Auditing: A Journal of Practice & Theory (Journal)

E. Cardinaels (Editorial board member)
2015 → …

Activity: Publication peer-review and editorial work typesEditorial activityScientific