CURRICULUM VITAE : Ph.D in Managerial Accounting, Tilburg University, the Netherlands

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1 CURRICULUM VITAE Name Year of Birth Nationality Current Position Discipline : Johannes F.M.G. Bouwens : 8 February1962 : Dutch : Professor of Accounting : Management and Financial Accounting Address : Kievitsbloem TV Breukelen The Netherlands E mail: : [email protected] Telephone : Home: Business: Fax : Business: Education and Qualifications: 1998 : Ph.D in Managerial Accounting,, the Netherlands 1991 :, the Netherlands Master of Science in Economics, Major in Finance Appointments: :, the Netherlands lecturer :, the Netherlands PhD student : Universiteit Nyenrode, the Netherlands Professor of Accounting : Center for Accountancy Research NIVRA-Nyenrode in Breukelen Research director NIVRA-Nyenrode 2004-to date : Professor of Financial and Management Accounting Prof. dr. Jan Bouwens 1

2 2005-date : Head of the department of accountancy 2002-to to to date 2001-to date : Universiteit Nyenrode in Breukelen, the Netherlands Member of the Management Team Nyenrode University : Melbourne University, Australia Senior visiting professor : Limperg Institute chair and organizer of the Limperg Ph.D program. : Accounting journal of MCA (Dutch) Editor in Chief Melbourne University, Australia Professorial fellow Research: Publications (International refereed journals): Bouwens, J and P. Kroos (2010), Target Ratcheting and Effort Reduction, the Journal of Accounting and Economics, forthcoming. Abernethy, M.A., J. Bouwens and L. van Lent (2010), Leadership and control system design, Management Accounting Research, Management Accounting Research vol. 21 (2010) nr. 1 p.2-16 Bouwens, J. and L. van Lent (2007). Assessing the performance of business unit managers. Journal of Accounting Research 45(4), pp Bouwens, J. and L. van Lent (2006). Performance measure properties and the effect of incentive contracts. Journal of Management Accounting Research 18, pp Abernethy, M., & Bouwens, J.F.M.G. (2005). Determinants of accounting innovation implementation. Abacus, 41(3), pp Abernethy, M.A., J. Bouwens and L. van Lent (2004). Determinants of control system design in divisionalized firms. The Accounting Review 79(3), pp Bouwens, J. and M.A. Abernethy (2000), The consequences of customization on the use of Management Accounting Systems, Accounting, Organizations, and Society, No. 3, Vol. 25, p Submitted Papers Prof. dr. Jan Bouwens 2

3 Bouwens, J. en P. Kroos (2011), Managerial horizon and the insider versus outsider CEO choice: evidence from the compensation structures of CEO successors, submitted at the Journal of Accounting Research. Working papers: Bouwens, j, en E. Cardinaels (2010), Decision Intervention: The effect of assigned social status, Working paper. Abernethy, M., Bouwens, J. and L. van Lent (2010), Ethics, Incentive Contract Design, and Accounting Manipulation, Working paper. Abernethy, M., Bouwens, J. and L. van Lent (2010), The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers, Working paper. Bouwens, J. and L. van Lent (2010), Control Systems and the Innate Preferences of Managers, Working paper Bouwens, J. and B. Steens (2008), The Economics of Full Cost Transfer Pricing, submitted to the AAA MA conference. Bouwens, J. and L. van Lent (2002), Multiple performance measures and the delegation of authority in organizations Working paper. Current projects Decisions on bank loans: credit committee versus loan officers? Ethics and accounting: organization or individual? Pushing performance measures through the organization hierarchy (with Laurence van Lent) Reviewer and Journal Boards Contemporary Accounting research, Board Member (since 2006) Behavioral research in Accounting, Board Member (since ) Journal of Management Accounting Research (from 2010) Journal of Contemporary Accounting and Economics (associate editor, 2010) Reviewer; Journal of Accounting research, The Accounting Review, Management Science, Contemporary Accounting research, Management Accounting research, European Accounting review A selection of recent publications in Dutch Journals Denken is beter dan regels volgen, MCA vol. 14 (2010) nr. 6 p.7 Prof. dr. Jan Bouwens 3

4 Bouwens, J. (2009), De controller is zich van geen kwaad bewust, MCA. Bouwens, J. (2008), De target puzzel: waarom stellen bedrijven targets systematisch onder het niveau van de manager?, Maandblad voor Accountancy en Bedrijfseconomie. Bouwens, J. (2008), Target setting beter lag dan hoog, Management Control & Accounting. Bouwens, J. (2007), New Governance Roles for Dutch Outside Directors, Management Control & Accounting. Bouwens, J.F.M.G., & Nijs, J. de (2005). Compliance with Sarbanes-Oxley- Een verkennend onderzoek onder Nederlandse en Amerikaanse ondernemingen. Management Control & Accounting, Columns I write columns in Dutch newspapers (Financieele Dagblad, NRC, Trouw, Volkskrant) on economic, education and accounting related issues. Consultancy Stichting Buurtzorg (healthcare organization), Member of the board of Directors ( ). Member of the board of three education programs (CFA, IT auditing and Financial Controllers) (2004-). AFM (Dutch version of SEC). I advised AFM on the implementation of Wet Toezicht Accountants ( ), My task was to chair a committee to design a cost price systems to levy the auditing firms for the service AFM provides. Advising AFM on the organization of audit firms in the Dutch economy (2011). Advising NBA on the structure of the certified accounting education program. NVAO (accreditation organization for Dutch and Flemish education). I was the chair of the accreditation committee for the Haagse Hogeschool (2005). Member of the advisory board of accountancy eduction (NIVRA) (-2004-date). Advisory Board of the Center of Accountancy Research, University of Notre Dame, Indiana USA (as from 2008). Ons middelbaar onderwijs board of directors (2009-) Advising the Austrian Research Council (FWF (2009) Teaching I teach in bachelor, master and MPhil programs. In addition I teach in accountancy programs (CPA, Dutch RA) and executive programs (e.g., financial controller).my courses focus on governance and performance measurement system design. Prof. dr. Jan Bouwens 4

5 Awards 2000 Teacher of the year at Nyenrode University 2005 Free Publicity Price of for the columns the papers publish 2009 Limperg Medal awarded by the Dutch Inter-University Limperg Institute. The medal was awarded for his innovative research in management accounting and for his work in organizing the Limperg Ph.D. courses in accounting. Prof. dr. Jan Bouwens 5