For best experience please turn on javascript and use a modern browser!
You are using a browser that is no longer supported by Microsoft. Please upgrade your browser. The site may not present itself correctly if you continue browsing.

Prof. dr. ir. M.J.F. (Marc) Wouters

Faculty of Economics and Business
Section Accounting
Photographer: Jeroen Oerlemans

Visiting address
  • Plantage Muidergracht 12
Postal address
  • Postbus 15953
    1001 NL Amsterdam
Contact details
Social media
  • Profile

    Prof. M. Wouters (1965) is professor of Management Accounting at the University of Amsterdam's (UvA) Faculty of Economics and Business. He combines this part-time position with a professorial post in Germany.

    Marc Wouters studies the role that monetary information plays in operating processes and innovation. He is particularly fascinated by the opportunities and difficulties involved in using business information to support those processes and in strengthening cross-disciplinary cooperation between professionals. Wouters' research draws heavily on case studies, mostly from companies where technology plays an important role. Most of his research, which relies on both quantitative and qualitative data, is carried out in close conjunction with scientists from other fields such as marketing and organisational science.

    Wouters has been professor of Management Accounting at the Karlsruhe Institute of Technology in Germany since 2011. Before that, from 2001-2011, he was professor of Management Accounting at the University of Twente, which he combined with a five-year appointment as director of the Bachelor's and Master's programmes in Industrial Engineering & Management for the School of Management and Governance at the same institution. Wouters' work has been published in numerous scientific journals including MIT Sloan Management Review, Accounting, Organizations and Society, Contemporary Accounting Research and Journal of Operations Management. He is a member of the editorial board of several journals.

    homepage at the KIT
  • Publications


    • Klarmann, M., & Wouters, M. (2023). Benefits, discounts, features, and value as communication foci in selling: Exploring concepts, drivers, and outcomes. Journal of Personal Selling & Sales Management, 43(1), 46-64. [details]



    • Stadtherr, F., & Wouters, M. J. F. (2021). Extending target costing to include targets for R&D costs and production investments for a modular product portfolio—A case study. International Journal of Production Economics, [107871].




    • Wouters, M., & Pelz, M. (2018). Fostering corporate innovation by living apart together: Management accounting information exchange in the Bosch startup platform. In M. Carlsson-Wall, H. Håkansson, K. Kraus, J. Lind, & T. Strömsten (Eds.), Accounting, Innovation and Inter-Organisational Relationships (pp. 82-103). (Routledge Studies in Accounting). New York: Routledge. [details]
    • Wouters, M., & Sandholzer, M. (2018). How an industry standard may enhance the mediating capacity of calculations: Cost of ownership in the semiconductor industry. Management Accounting Research, 39, 47-63. [details]
    • Wouters, M., & Stadtherr, F. (2018). Cost management and modular product design strategies. In E. Harris (Ed.), The Routledge Companion to Performance Management and Control (pp. 54-86). (Routledge Companions in Business, Management and Accounting). Abingdon: Routledge. [details]
    • Wouters, M., Anderson, J. C., & Kirchberger, M. A. (2018). New-technology startups seeking pilot customers: Crafting a pair of value propositions. California Management Review, 60(4), 101-124. [details]



    • Wouters, M., Kirchberger, M., & Stadtherr, F. (2016). Kühle Engler Kraftwagen AG, Part 2: Evaluating investments for the 2025 Energy Efficiency Challenge. IMA Educational Case Journal, 9(4), [2]. [details]
    • Wouters, M., Stadtherr, F., & Kirchberger, M. (2016). Kühle Engler Kraftwagen AG, Analyzing energy costs for the 2025 Energy Efficiency ChaKllenge. IMA Educational Case Journal, 9(2), [2]. [details]


    • Lawson, R. A., Blocher, E. J., Brewer, P. C., Morris, J. T., Stocks, K. D., Sorensen, J. E., ... Wouters, M. J. F. (2015). Thoughts on competency integration in accounting education. Issues in Accounting Education, 30(3), 149-171. [details]
    • Mengel, S., & Wouters, M. (2015). Financial planning and control in very small start-up companies: antecedents and effects on company performance. International Journal of Entrepreneurship & Small Business, 26(2), 191-216. [details]
    • Wouters, M., & Kirchberger, M. A. (2015). Customer value propositions as interorganizational management accounting to support customer collaboration. Industrial Marketing Management, 46, 54-67. [details]


    • Anderson, J. C., Narus, J. A., & Wouters, M. (2014). Tiebreaker selling: how nonstrategic suppliers can help customers solve important problems. Harvard Business Review, 92(3). [details]
    • Lawson, R. A., Blocher, E. J., Brewer, P. C., Cokins, G., Sorensen, J. E., Stout, D. E., ... Wouters, M. J. F. (2014). Focusing accounting curricula on students' long-run careers: recommendations for an integrated competency-based framework for accounting education. Issues in Accounting Education, 29(2), 295-317. [details]
    • Wouters, M., & Morales, S. (2014). The contemporary art of cost management methods during product development. In M. J. Epstein, & J. Y. Lee (Eds.), Advances in management accounting. - Vol. 24 (pp. 259-346). (Advances in management accounting; No. 24). Bingley: Emerald. [details]


    • Anderson, J. C., & Wouters, M. (2013). What you can learn from your customer’s customer. MIT Sloan Management Review, 54(2), 75-82. [details]
    • Wouters, M. (2013). [Review of: F. Mitchell, H. Nørreklit (2013) The Routledge companion to cost management]. The Accounting Review, 88(6), 2243-2246. [details]


    • Groen, B. A. C., Wouters, M. J. F., & Wilderom, C. P. M. (2012). Why do employees take more initiatives to improve their performance after co-developing performance measures? A field study. Management Accounting Research, 23(2), 120-141. [details]
    • Wynstra, F., Anderson, J. C., Narus, J. A., & Wouters, M. (2012). Supplier development responsibility and NPD project outcomes: The roles of monetary quantification of differences and supporting-detail gathering. Journal of Product Innovation Management, 29(S1), 103-123.


    • Wouters, M., van Jarwaarde, E., & Groen, B. (2007). Supplier development and cost management in Southeast Asia - Results from a field study. Journal of Purchasing and Supply Management, 13(4), 228-244.



    • van Triest, S., & Wouters, M. (2005). [Review of: C. Drury (2004) Management and cost accounting. - 6th ed.]. The International Journal of Accounting: Education and Research, 40(1), 107-112.


    • Wouters, M. (2016). De rol van de controller bij value-based verkopen. Management Control & Accounting, 2016(5), 8-17. [details]


    • Wouters, M., Selto, F., Hilton, R., & Maher, M. W. (2012). Cost Management: Strategies for Business Decisions. Maidenhead: McGraw-Hill Higher Education. [details]



    • Kloosterman, H. (2019). Managing professionals: An examination of management control systems in professional service firms. [details]


    • Groen, B. A. C. (2012). Enabling employees through co-development of performance measures. [Thesis, fully external, Universiteit Twente]. University of Twente.


    • Groen, B. A. C., Wilderom, C., & Wouters, M. J. F. (2014). High job performance through co-developing performance measures with employees. University of Amsterdam.
    • Groen, B. A. C., Wilderom, C., & Wouters, M. J. F. (2014). How co-developing performance measures is related to employee job performance. University of Amsterdam.
    • Groen, B. A. C., Wouters, M. J. F., & Wilderom, C. P. M. (2014). Designing valid operational performance measures through employee participation, and the effect on job performance. University of Amsterdam.



    This list of publications is extracted from the UvA-Current Research Information System. Questions? Ask the library or the Pure staff of your faculty / institute. Log in to Pure to edit your publications. Log in to Personal Page Publication Selection tool to manage the visibility of your publications on this list.
  • Ancillary activities
    • Karlsruhe Institute of Technology (KIT)