Research Ann Jorissen

Abstract

Digital transformation has caused changes in all aspects of human life. In the DigiTax project, we look at the tax implications of this process from two perspectives. First, we examine the challenges that digitalisation brings to the tax area. For example, in the digital economy multinationals have more opportunities to shift profits to low-tax countries. Where should these profits be taxed? Also, increasingly robots are entering the labor force market, from automated driving cars to chatbots. Should they be considered a separate taxable entity, and if so, how do these robots need to be taxed? More generally, we will look at: (a) which tax regimes come under pressure, (b) is there a need to change the traditional tax concepts and if so which new tax concepts can be developed to contribute to a fairer taxation, (c) who is legitimately authorized, and (d) how to implement the change? Second, and vice versa, we study the opportunities that digitalisation creates for the fairness of taxation and the efficiency and effectiveness of the tax authorities. For example, how can improved data mining algorithms or the inclusion of novel data sources help to develop more accurate, understandable and discrimination-free fraud detection systems that minimize tax non-compliance or tax-evasion? Or how can blockchain technology improve transparency, tax compliance and trust between authorities and taxpayers? We will specifically look at the opportunities that data mining, internet of things (IoT) and blockchain technology bring to the tax domain. This project explicitly calls for a multidisciplinary approach, studying the technological, legal, economical and societal implications of digitalisation and tax.

Researcher(s)

• Promoter: Peeters Bruno
• Co-promoter: Calders Toon
• Co-promoter: Jorissen Ann
• Co-promoter: Martens David
• Co-promoter: Van de Vijver Anne

Research team(s)

• Business and Law

Project website

Project type(s)

• Research Project

Abstract

This projects looks into the legal problems related to the transposition of the directive EU 2019/1937 (whistleblowing directive) into Belgian law. The contribution of the UAntwerp team to the entire project focuses on the implications of the transposition of the directive for tax law and for corporate governance

Researcher(s)

• Promoter: De Raedt Sylvie
• Co-promoter: Jorissen Ann
• Co-promoter: Van de Vijver Anne

Research team(s)

• Business and Law

Project type(s)

• Research Project

Abstract

In order to survive, closely held family firms face a mounting pressure to adapt to rapidly changing competitive environments. However, many of these organizations are often found to be strategically inert and conservative to changes. A key question is under which conditions family firms can overcome inertial forces and reach successful strategic changes. Hereby we make a distinction between the initiation of strategic change (antecedents) and the implementation of strategic change (consequences). This project aims to reach four central scientific objectives which emerged from four important gaps in the literature. These objectives are summarized as follows: • Cognition: we investigate how and when Management Control Systems (MCS) influence a family firm's knowledge management process in such a way that new strategies are discovered and initiated and subsequently successfully implemented. Main questions are: Do family businesses need different MCS in different stages of the strategy process (initiation vs. implementation)? Is the relationship between MCS characteristics, knowledge management, capacity building and strategic change context-dependent? Which combination of internal knowledge building and external knowledge sourcing leads to knowledge generation that is supportive of strategic change and stimulates change readiness? • Affect: we examine how Socioemotional Wealth preservation, learning frames, team psychological safety and organizational learning culture impacts upon readiness for strategic change in family firms. We focus on the affective dimension and take a multilevel perspective (individual, group, organization). Central questions are: How do actors in family firms develop readiness for strategic change and what are key influences and catalysts? How do learning frames influence individual cognitive and affective change readiness in a family firm setting? How does the framing of new situations by leaders influence other's framing activities and readiness for change? • Governance structures: we examine the interactions between family firm's ownership, management and board and the influence of these interrelated family governance mechanisms on strategic change in family firms. Key questions are: How do the interrelationships of Top Management Teams (TMT) and board composition influences strategic change initiation and implementation in family firms? What is the role of family governance mechanisms and how do they interact with firm governance structures (TMT and Board of directors) in facilitating strategic change in family firms? • Resources: we will investigate the role and impact of financing constraints in the strategic change process from a supply as well as demand side perspective. We will focus on alternative financing sources to initiate and implement strategic change and potential bottlenecks. We will also focus on intergenerational differences.

Researcher(s)

• Promoter: Jorissen Ann
• Co-promoter: Laveren Eddy
• Co-promoter: Paeleman Ine

Research team(s)

• Accountancy and Finance

Project type(s)

• Research Project

Abstract

This project represents a formal research agreement between UA and on the other hand AMS. UA provides AMS research results mentioned in the title of the project under the conditions as stipulated in this contract.

Researcher(s)

• Promoter: Laveren Eddy
• Co-promoter: Jorissen Ann

Research team(s)

• Accountancy and Finance

Project type(s)

• Research Project

Abstract

Although board diversity is often unconditionally considered to be a beneficial practice, its relationship with firm performance appears to be more nuanced. We study the impact diversity in family firms vs. non-family firms. In doing so, we propose to compute a diversity measure that takes into account directors‟ family membership and to study the mediating role of firm reputation and innovation in the board diversity – firm performance relationship. As opposed to extant research, we analyze the impact of board diversity on firm performance both in terms of both "innate" and "acquired" director characteristics and thus view it much broader than merely gender diversity.

Researcher(s)

• Promoter: Jorissen Ann
• Co-promoter: Boytsun Andriy

Research team(s)

• Accountancy and Finance

Project type(s)

• Research Project

Abstract

The research objective of this project is to examine the variables which influence the performance of family firms. Using data from a written survey as well as financial data from published financial statements different relationships between variables will be studied. The research results will provide additional insights into the heterogeneity within family firms and into the intention to transfer the company to the next generation.

Researcher(s)

• Promoter: Laveren Eddy
• Co-promoter: Jorissen Ann

Research team(s)

• Accountancy and Finance

Project type(s)

• Research Project

Abstract

This project will use methods from economic analysis (micro-economic analysis and accountancy) and social and economic history to assess the management of business in the first half of the 16th century and shed a new light on the introduction of new productivity enhancing techniques (more efficient methods of controlling information) in periods of great economic change (decline of the Bruges and growth of the Antwerp market).

Researcher(s)

• Promoter: Stabel Peter
• Co-promoter: Jorissen Ann

Research team(s)

• Centre for Urban History

Project type(s)

• Research Project

Abstract

The aim of this research project is to study governance practices from a holistic perspective, in contrast to the piecemeal approach of the extant literature and to develop a contingency model of governance. Taking into account that universal remedies are counterproductive (Ostrom, 2007), we develop a contingency perspective that diagnoses the specific conditions needed to make specific governance practices contribute to organizational outcome (e.g. success or failure measured by multi-attributes). The specific conditions relate to actor characteristics (owners, directors, managers and employees), to the institutional environment, to the organizational form and to other intervening variables (e.g. life cycle of the company, industry antecedents, etcetera). Besides the development of the contingency model for governance, individual research themes in the individual workpackages will be addressed too. (e.g. changes in governance practices over the life cycle of an organization, the introduction of family heterogeneity in family governance research, the impact of works council's demographic variables on organizational outcome).

Researcher(s)

• Promoter: Jorissen Ann
• Co-promoter: Boone Christophe
• Co-promoter: Deloof Marc
• Co-promoter: van Witteloostuijn Arjen

Research team(s)

• Accountancy and Finance

Project type(s)

• Research Project

Abstract

Researcher(s)

• Promoter: Jorissen Ann
• Co-promoter: Boone Christophe
• Co-promoter: Deloof Marc
• Co-promoter: van Witteloostuijn Arjen

Research team(s)

• Accountancy and Finance

Project type(s)

• Research Project

Abstract

Researcher(s)

• Promoter: Jorissen Ann

Research team(s)

• Accountancy and Finance

Project type(s)

• Research Project

Abstract

Researcher(s)

• Promoter: Jorissen Ann

Research team(s)

• Accountancy and Finance

Project type(s)

• Research Project

Abstract

Researcher(s)

• Promoter: Jorissen Ann
• Fellow: Van de Wiele Patricia

Research team(s)

Project type(s)

• Research Project

Abstract

The project will calculkate the real cost per patient for a mix of pathologies of patients hospitalised in the intensive care unit of The University Hospital of Antwerp. The methology of Activity Based Costing will be used and carefully evaluated. It will be analysed to which degree the cost of an anctivity is pathology-specific. For this comparison, data collected for project P105/p00508 will be analysed. Finally, it will be analysed whether scores of severity of illness can be sused for the toal cost per patient.

Researcher(s)

• Promoter: De Graeve Diana
• Co-promoter: Bossaert Leo
• Co-promoter: Jorissen Ann
• Co-promoter: Theunisse Hilda

Research team(s)

Project type(s)

• Research Project

Abstract

In this research project we will study the growth profile of Belgian companies. Using quantitative and qualitative information we will study if the growth profile of family versus non-family companies is different and which factors are responsible for these differences (e.g. the management structure, financing constraints and other company characteristics). We also take into account the interaction between growth and changes in planning and control systems. An international comparision of the obtained results for companies in Belgium and some other countries (e.g. France and Germany) will finish our study. //..I this project we will apply several multivariate data analysis techniques as well as data mining techniques. Besides using published information in the financial statements of companies, information is gathered by a large-scale questionnaire as well as by the technique of case study research as proposed by Eisenhardt(1989)

Researcher(s)

• Promoter: Laveren Eddy
• Co-promoter: Jorissen Ann
• Co-promoter: Martens Rudy

Research team(s)

Project type(s)

• Research Project

Abstract

Insight in the real cost of treatment of patient is important when developing a fincancing system and also as internal policy in the hospital. The project will calculate the real cost per patient for cardiosurgery patients hospitalised in the intensive care unit of the University Hospital of Antwerp. Activity Based Costing is strongly recommended as cost methodology for cost assignment, also in the hospital setting. Still this method can be problematic when confronted with joint use of resources and indivisibility. In addition, there is a practial problem with respect to the unit of measurement: is it possible to determine the cost per activity in general, or is the cost per activity pathology-specific. The study will pay attention to both problems. First, the real cost per patient will be calculated on the basis of different cost methodologies. Second, a comparison will be made between the cost per patient for one pathology (cardiosurgery) with the cost for a mix of pathologies.

Researcher(s)

• Promoter: De Graeve Diana
• Co-promoter: Bossaert Leo
• Co-promoter: Jorissen Ann
• Co-promoter: Theunisse Hilda

Research team(s)

Project type(s)

• Research Project

Abstract

- Introductory study on different economic sectors; //..- Registration and inventory of corporate archives 19th and 20th century//..- Social aspects of different economic sectors in Antwerp

Researcher(s)

• Promoter: Devos Greta
• Co-promoter: De Smedt Helma
• Co-promoter: Jorissen Ann

Research team(s)

Project type(s)

• Research Project

Abstract

Until today, accounting regulation on derivates is very limited in Belgium. However, an increasing number of companies use derivates for hedging purposes. In this publication we use examples to present possible accounting methods for options, forwards, futures and swaps. We also refer to the difference between hedging and trading, disclosure and international accounting standards on accounting for financial instruments.

Researcher(s)

• Promoter: Jorissen Ann

Research team(s)

Project type(s)

• Research Project

Abstract

This project investigates the growth issue in trading-SME's through the method of grounded theory. Motives, necessary prerequisites, and strategies for growth are tracked in trading companies. Strategic characteristics of growing companies can show the way to succesful growth.

Researcher(s)

• Promoter: Jorissen Ann
• Co-promoter: Laveren Eddy
• Co-promoter: Martens Rudy

Research team(s)

Project type(s)

• Research Project

Abstract

In this project the consequences of changing from local currencies into the use of Euro is studied from the point of view of Belgian firms. The impact of the Euro on the following domains of the business world is analyzed: financila impact, legal impact, texation consequences, administrative impact and the impact of financial reporting. This last impact is analyzed in detail.

Researcher(s)

• Promoter: Jorissen Ann

Research team(s)

Project type(s)

• Research Project

Abstract

From the financial period 1996 , Belgian companies have to prepare and disclose a 'Social Balance Sheet' which is a part of the financial statements. This new obligation was imposed by the Royal Decree concerning the Social Balance of 4 August 1996 (Official Gazette of Belgium 30/08/1996). By order of FPMG, we have written a book of about 50 pages that deals with the purpose and contents of this Social Balance Sheet;

Researcher(s)

• Promoter: Jorissen Ann

Research team(s)

Project type(s)

• Research Project

Abstract

The objective of this project is to examine to what extent SME's dispose of a system of short term financial planning and to what extent they employ financial control techniques. Regarding the short term financial planning, we will deal with the way budget information is gathered, the involvement of the company in this process and the level of detail of the budget. Financial control entails the systems of financial and operational performance measurement.

Researcher(s)

• Promoter: Jorissen Ann
• Co-promoter: Laveren Eddy

Research team(s)

Project type(s)

• Research Project

Abstract

- Introductory study on different economic sectors; - Registration and inventory of corporate archives 19th and 20th century

Researcher(s)

• Promoter: Devos Greta
• Co-promoter: Baetens Roland
• Co-promoter: De Smedt Helma
• Co-promoter: Jorissen Ann

Research team(s)

Project type(s)

• Research Project

Abstract

By order of royal association of motor car assessors in Belgium a product costing analysis is undertaken in order to determine the cost drivers which influence the cost of a motor car assessment. With the use of overhead value analysis, the different cost and activity drivers are identified.

Researcher(s)

• Promoter: Jorissen Ann
• Co-promoter: Reyns Carl
• Co-promoter: Rousseeuw Peter
• Co-promoter: Van Wouwe Martine

Research team(s)

Project type(s)

• Research Project

Abstract

The purpose of this project is: 1) to make accounting more relevant for decision-making (by integration -if possible and usefull- of financing concepts), and 2) to examine the possibilities to extend the range of application of financing theory by a selective and controled use of accounting data. Theoretical accounting literature sketches timeliness as one of the basic characteristics of annual accounts. From an empirical assessment however, we point at the lack of interest on behalf of Belgian companies. The distribution of various timeliness measures is very stable over time, indicating that companies do not make any effort to improve reporting speed. The two main determinants of timeliness were found to be profitability and the time of the balance sheet date. The explanating power of the suggested models remains rather poor.

Researcher(s)

• Promoter: Reyns Carl
• Co-promoter: De Ceuster Marc
• Co-promoter: Jorissen Ann

Research team(s)

Project type(s)

• Research Project

Abstract

This project analyses the different factors which determine the price of orthopedic footwear in Belgium. The main accent is on the degree to which the multiplicator used by the RIZIV (National Institute for Social Security) reflects the real cost price of orthopedic footwear, taking into account the price increases of the different cost drivers.

Researcher(s)

• Promoter: Martens Rudy
• Co-promoter: Jorissen Ann

Research team(s)

Project type(s)

• Research Project

Abstract

Purpose of this study is to give the principal an idea about the improvement of the Dutch commodity transport models. Which models must be further supported? What has to be modified?

Researcher(s)

• Promoter: Van de Voorde Eddy
• Co-promoter: Jorissen Ann
• Co-promoter: Meersman Hilde

Research team(s)

Project type(s)

• Research Project