Management accounting & control research group

News and Events

Annelies' academic journey at Stockholm School of Economics (SSE) in Stockholm, Sweden

Annelies Fievez will be spending the fall semester at the Stockholm School of Economics (SSE) in Stockholm, Sweden! The accounting department at SSE is renowned for its qualitative research in accounting and includes several scholars focusing on not-for-profits. This presents a fantastic opportunity for her to further her research on sustainability reporting and management accounting systems in not-for-profit hybrids/social enterprises. Even though the days may be shorter and less sunny in this northern part of Europe, the stimulating research environment and Swedish Fika will certainly brighten up the days and make her time there very enjoyable and insightful.

She extends a special thanks to Lukas Goretzki for hosting her and including her in a range of PhD activities.

Furthermore, she would like to express her gratitude to her supervisors for their support towards and throughout this journey.

New publication in Waste Management

Read the full open access paper here: ‘Exposing the pitfalls of plastics mechanical recycling through cost calculation’.

Full reference: Van Camp, N., Lase, I.S., De Meester, S., Hoozée, S. & Ragaert, K. 2024. Exposing the pitfalls of plastics mechanical recycling through cost calculation. Waste Management.

Nicola Van Camp and Sophie Hoozée are happy to announce their publication in Waste Management. This paper is part of Nicola's interdisciplinary Ph.D. project on cost calculation of circular plastics.

The paper discusses different pitfalls both in the initial sorting (in a Material Recovery Facility) and the actual recycling of the plastics we use every day. Some of these pitfalls are: mass retention, capacity and throughput of the facility and how they influence the cost per tonne of recycled product. Furthermore, scaling and integrating scenarios were investigated. Regarding this pitfall, an interesting insight is the fact that for scaling linear extrapolation is not possible. Last but not least, we made the first step towards fair pricing of these plastic products.

The paper builds on generally accepted management accounting methodologies and takes a business economic point-of-view in the plastics recycling sector.

This paper was co-authored by Kim Ragaert (Maastricht University), Irdanto Saputra Lase, and Steven De Meester. It was a truly interdisciplinary team, creating synergies and fostering valuable academic insights.