Research department

Department of Accounting and Information Management (AIM)

The Department of Accounting and Information Management (AIM) is committed to innovative high quality education, life-time learning, and research. It enjoys an excellent global reputation due to its international orientation, strong research focus, and impact.

The academic staff and PhD students of the department AIM represent different nationalities contributing to a lively atmosphere. We offer a stimulating research environment and international network of professionals to our researchers, and transfer state-of-the-art knowledge to our students. We regularly host visiting scholars from leading schools in the world to further enrich our research and education.


A stimulating research environment

Maastricht Valorisation Center - Contract Research Centre feature image

The research center of the department AIM is the Maastricht Accounting, Auditing & Information Management Research Center (MARC). Founded in 1992 as an audit research center, MARC has successfully extended its activities and now encompasses auditing, financial and management accounting, and information management research. Our two broad central research themes are:

1 Accounting, incentives and Governance  
2 Information, Organisations, and Society

MARC was involved in numerous high-profile commissioned research projects including for the EU, professional services firms, and international standard-setting organisations. MARC is also one of the four founding members of the international network organising the International Symposium on Audit Research (ISAR), which has an excellent reputation in the auditing field. 

Excellent teaching

Department members of AIM have received awards for excellent teaching, research and PhD dissertations, serve on editorial boards, and fulfill senior roles in different organisations including the European Accounting Association (EAA). Recently, the department AIM was highly visible with the organisation of the 2016 Annual Congress of the EAA in Maastricht.

Developing professional skills

As a leader in learning and developing professional skills, we pursue high standards for our bachelor, master and postgraduate (executive) programmes next to several training and permanent education seminars, all closely related to and linked with our academic research activities.

Recent Publications

Earnings Management within Multinational Corporations
Beuselinck, C., Cascino, S.,  Deloof, M. and A. Vanstraelen (2019).
The Accounting Review, Forthcoming. July 2019.

The role of tacit knowledge in auditor expertise and human capital development
Bol, J., Estep, C., Moers, F. and M. Peecher. T. Journal of Accounting Research, 56 (4): 1205-1252.

Life Cycle Models and Forecasting Growth and Profitability
Patrick Vorst and T.L. Yohn.
The Accounting Review, in-press

Beyond Diversity: A Tale of Faultlines and Frictions in the Board of Directors
Mathijs Van Peteghem, Liesbeth Bruynseels, and Ann Gaeremynck
The Accounting Review, Vol. 93(2): 339-367

The Effect of Input and Output Targets for Routine Tasks on Creative Task Performance
Alexander Brüggen, Christoph Feichter, and Michael G. Williamson
The Accounting Review, Vol. 93, No. 1: 29-43.

Status Differences and Knowledge Transfer: The Effect of Incentives
Katlijn Haesebrouck, Martine Cools, and Alexandra Van den Abbeele
The Accounting Review, Vol. 93, No. 1: 213-234.

General Information and questions

The Department is located within the School of Business and Economics at Maastricht University. For general information about programmes and questions regarding admissions please use our general contact point. Also refer to the route description and map.