The author thanks her dissertation supervisor, Sophie Hoozée, and dissertation committee members, Werner Bruggeman, Eddy Cardinaels, Patricia Everaert, Victor Maas, Evelien Opdecam, and Ivo Tafkov, for guidance and support; participants at the European Accounting Association Annual Congress (Helsinki-Espoo, 2023), the ENEAR Conference (Seville, 2022), the Research day in Accounting (Brussels, 2022), the European Accounting Association Annual Congress (online, 2021), the Annual Conference for Management Accounting Research (online, 2021), the Management Accounting Section Midyear Meeting (online, 2021), the New Directions in Management Accounting Conference (online, 2020), the EXRIMA Summer School (Bayreuth, 2019), and the ENEAR Doctoral Colloquium (Maastricht, 2019) for useful comments and suggestions; Qinwei Chi, Margaret Christ, Kenneth Fjell, Laura Gomez Ruiz, Qinnan Ruan, Tom Vanacker, Melissa Verniest, Elien Voermans, Dwight Waeye, and Michael Williamson for helpful comments and suggestions on earlier drafts of this paper; and Tom Albrighton for copyediting the paper. The author also thanks the Department Editor Ranjani Krishnan, the anonymous Associate Editor, and two anonymous reviewers for their very helpful and constructive comments as well as their deep engagement during the entire review process.
