Marc Wouters is Professor of Management Accounting at Karlsruhe Institute of Technology and Dean of the Department of Economics and Management (Dekan der KIT-Fakultät für Wirtschaftwissenschaften).

My research addresses the use of management accounting in operations and innovation, conducted often with colleagues from other disciplines and with companies. I regularly use case studies as a research method. My work has been published in a variety of journals, such as: Harvard Business Review, MIT Sloan Management Review, Accounting, Organizations and Society, Contemporary Accounting Research, Accounting Horizons, Management Accounting Research, Human Resource Management, Interfaces, Journal of Operations Management, R&D Management, European Journal of Operational Research, International Journal of Operations and Production Management, and Industrial Marketing Management. Marc Wouters is on the Editorial Board of several journals. In 2012, Marc published “Cost Management—Strategies for Business Decisions,” with Frank Selto, Ronald Hilton, and Michael Maher, McGraw-Hill Higher Education, ISBN-13 9780077132392.

Before joining the Karlsruhe Institute of Technology, Marc Wouters was full professor at the University of Twente (2001-2011). He also worked for Eindhoven University of Technology (1996-2001), Ernst & Young Management Consultants (1993-1996), and the University of Maastricht (1993-1996). He was visiting scholar at Stanford University, School of Engineering (1999-2000). Since 2013, Marc is visiting professor of management accounting at the University of Amsterdam. Marc Wouters has a Master’s and PhD degree in industrial engineering from Eindhoven University of Technology, Netherlands, and a Master’s degree in economics from Tilburg University, Netherlands.

Link to English language, refereed publications (journal articles, book chapters)
Link to Textbook and teaching cases
Link to English language, other publications
Link to Dutch and German language publications
Link to Google Scholar citations

English language, refereed publications (journal articles, book chapters):

 

M. Wouters & F. Stadtherr (2024). How management accountants purposefully create cash flow forecasts in capital budgeting – A field study of product development decisions. Accounting Perspectives, Early View.
https://doi.org/10.1111/1911-3838.12361

M. Disch & M. Wouters (2024). Managing new product development projects: What drives within-project development cost compensation? IEEE Transactions on Engineering Management, 71: 5429 – 5442.
https://doi.org/10.1109/TEM.2024.3362856

M. Lüders, M. Klarmann, M. Wouters & A. Gerlach (2023). How online information search behavior and the role of tacit knowledge differ across clusters of purchase situations. Journal of Purchasing and Supply Management, 29 (4): 100862.
https://doi.org/10.1016/j.pursup.2023.100862

M. Klarmann & M. Wouters (2023). Benefits, discounts, features, and value as communication foci in selling: Exploring concepts, drivers, and outcomes. Journal of Personal Selling & Sales Management, 43 (1): 46-64.
https://doi.org/10.1080/08853134.2022.2082451

K. Lukka & M. Wouters (2022). Towards interventionist research with theoretical ambition. Management Accounting Research, 55: 100783.
https://doi.org/10.1016/j.mar.2022.100783

F. Stadtherr & M. Wouters (2021). Extending target costing to include targets for R&D costs and production investments for a modular product portfolio—A case study. International Journal of Production Economics, 231: 107871.
https://doi.org/10.1016/j.ijpe.2020.107871

A. Mickovic & M. Wouters (2020). Energy costs information in manufacturing companies: A systematic literature review. Journal of Cleaner Production, 254: 119927.
https://doi.org/10.1016/j.jclepro.2019.119927

J.-F. Henri & M. Wouters (2020). Interdependence of management control practices for product innovation: The influence of environmental unpredictability. Accounting, Organizations and Society, 86: 101073.
https://doi.org/10.1016/j.aos.2019.101073

M. Kirchberger, M. Wouters & J. Anderson (2020). How technology-based startups can use customer value propositions to gain pilot customers. Journal of Business-to-Business Marketing, 27 (4): 353-374.
https://doi.org/10.1080/1051712X.2020.1831212

M. Sandholzer & M. Wouters (2019). The history of the standard for the calculation of cost of ownership in the semiconductor industry. Accounting History, 24 (1): 62-82
https://dx.doi.org/10.1177/1032373218764690

M. Wouters, J. Anderson & M. Kirchberger (2018). New-technology startups seeking pilot customers: Crafting a pair of value propositions. California Management Review, 60 (4): 101-124.
https://dx.doi.org/10.1177/0008125618778855

M. Wouters & M. Sandholzer (2018). How an industry standard may enhance the mediating capacity of calculations: Cost of ownership in the semiconductor industry. Management Accounting Research, 39: 47-63.
https://dx.doi.org/10.1016/j.mar.2017.09.001

M. Wouters & M. Pelz (2018). Fostering corporate innovation by living apart together: Management accounting information exchange in the Bosch startup platform. In: Accounting, Innovation and Inter-Organisational Relationships, Martin Carlsson-Wall, Håkan Håkansson, Kalle Kraus, Johnny Lind & Torkel Strömsten (Editors), Routledge, New York, NY, pp. 82-103 (ISBN 978-1-138-08261-8).

M. Wouters & F. Stadtherr (2018). Cost management and modular product design strategies. In: Routledge Companion to Performance Management & Control, Elaine Harris (Editor), Routledge, London, U.K., pp. 54-86 (ISBN 978-1-138-91354-7).

M. Wouters & J. Stecher (2017). Development of real-time product cost measurement: A case study in a medium-sized manufacturing company. International Journal of Production Economics, 183, Part A: 235-244.
https://dx.doi.org/10.1016/j.ijpe.2016.10.018

B. Groen, M. Wouters & C. Wilderom (2017). Employee participation, performance metrics, and job performance: A survey study based on self-determination theory. Management Accounting Research, 36: 51-66
https://dx.doi.org/10.1016/j.mar.2016.10.001

M. Wouters, M. Morales, S. Grollmuss, M. Scheer (2016). Methods for cost management during product development: A review and comparison of different literatures. Advances in Management Accounting, 26: 139-274.
https://dx.doi.org/10.1108/S1474-787120150000026005

B. Groen, C. Wilderom & M. Wouters (2017). High job performance through co-developing performance measures with employees. Human Resource Management, 56(1): 111-132.
https://dx.doi.org/10.1002/hrm.21762

S. Mengel & M. Wouters (2015). Financial planning and control in very small start-up companies: antecedents and effects on company performance. International Journal of Entrepreneurship and Small Business, 26 (2): 191-216.
https://dx.doi.org/10.1504/IJESB.2015.071824

R. A. Lawson, E. Blocher, P. C. Brewer, J. Taylor Morris, K. Stocks, J. E. Sorensen, D. E. Stout & M. Wouters (2015).
Thoughts on competency integration in accounting education. Issues in Accounting Education, 30 (3): 149-171.
https://dx.doi.org/10.2308/iace-51021

M. Wouters & M. Kirchberger (2015). Customer value propositions as interorganizational management accounting to support customer collaboration. Industrial Marketing Management, 46: 54-67.
https://dx.doi.org/10.1016/j.indmarman.2015.01.005

M. Wouters & S. Morales (2014). The contemporary art of cost management methods during product development.  Advances in Management Accounting, 24: 259-346.
https://dx.doi.org/10.1108/S1474-787120140000024008

J. C. Anderson, J. A. Narus & M. Wouters (2014). Tiebreaker Selling – How nonstrategic suppliers can help customers solve important problems. Harvard Business Review, 92 (3, March): 90-96.
https://hbr.org/2014/03/tiebreaker-selling

R.A. Lawson, E. Blocher, P. C. Brewer, G. Cokins, J. E. Sorensen, D. E. Stout, G. L. Sundem, S. K. Wolcott & M. Wouters (2014). Focusing accounting curricula on students’ long-run careers: Recommendations for an integrated competency-based framework. Issues in Accounting Education, 29 (2): 295-317.
https://dx.doi.org/10.2308/iace-50673

J. C. Anderson & M. Wouters (2013). What you can learn from your customer’s customer. MIT Sloan Management Review, 54 (2, Winter): 75-82.
https://sloanreview.mit.edu/x/54217

F. Wynstra, J. Anderson, J. Narus & M. Wouters (2012). Supplier development responsibility and NPD project outcomes: The roles of monetary quantification of differences and supporting-detail gathering. Journal of Product Innovation Management, 29 (S1):103-123.
https://dx.doi.org/10.1111/j.1540-5885.2012.00948.x

B. Groen, M. Wouters & C. Wilderom (2012). Why do employees take more initiatives to improve performance after co-developing performance measures? A field study. Management Accounting Research, 23 (2): 120-141.
https://dx.doi.org/10.1016/j.mar.2012.01.001

M. Wouters, M. Workum & P. Hissel (2011). Assessing the product-architecture decision about product features—A real-options approach. R&D Management, 41 (4): 393-409.
https://dx.doi.org/10.1111/j.1467-9310.2011.00652.x

S. Morssinkhof, M. Wouters & L. Warlop (2011). Effects of providing total cost of ownership information on attribute weights in purchasing decisions. Journal of Purchasing and Supply Management, 17 (2): 132-142.
https://dx.doi.org/10.1016/j.pursup.2011.02.002

M. Wouters & D. Roijmans (2011). Using prototypes to induce experimentation and knowledge integration in the development of enabling accounting information. Contemporary Accounting Research, 28 (2): 708-736.
https://dx.doi.org/10.1111/j.1911-3846.2010.01055.x

M. Wouters, B. Roorda & R. Gal (2011). Managing uncertainty during R&D projects: A case study. Research-Technology Management, 54 (2): 37-46.
https://dx.doi.org/10.5437/08953608X5402001

M. Wouters (2010). Customer value propositions in the context of technology commercialization. International Journal of Innovation Management, 14 (6): 1099-1127.
https://dx.doi.org/10.1142/S1363919610003021

J. C. Anderson, M. Wouters & W. van Rossum (2010). Why the highest price isn’t the best price. MIT Sloan Management Review, 51 (2, Winter): 69-76. 
https://sloanreview.mit.edu/x/51212

M. Wouters, J. C. Anderson, J. Narus & F. Wynstra (2009). Improving sourcing decisions in NPD projects: Monetary quantification of points of difference. Journal of Operations Management, 27 (1): 64-77.
http://dx.doi.org/10.1016/j.jom.2008.07.001

M. Wouters (2009). A Developmental approach to performance measures—Results from a longitudinal case study. European Management Journal, 27 (1): 64-78.
https://dx.doi.org/10.1016/j.emj.2008.06.006

S. Morssinkhof, M. Wouters & L. Warlop (2008). Effects of reflective thinking and professional experience on purchasing decisions with inaccurate cost information. Advances in Management Accounting 17: 81-112.
https://dx.doi.org/10.1016/S1474-7871(08)17003-4

M. Wouters & C. Wilderom (2008). Developing performance measurement systems as enabling formalization: A longitudinal field study of a logistics department. Accounting, Organizations and Society 33 (4-5): 488-515.
https://dx.doi.org/10.1016/j.aos.2007.05.002

M. Wouters (2008). The order of teaching accounting topics – Why do most textbooks end with the beginning? Accounting Education 17 (1): 3-14.
https://dx.doi.org/10.1080/09639280701838615

M. Wouters, E. van Jarwaarde & B. Groen (2007). Supplier development and cost management in South-East Asia – Results from a field study. Journal of Purchasing and Supply Management 13 (4): 228-244.
https://dx.doi.org/10.1016/j.pursup.2007.07.002

P. C. De Weerd-Nederhof, M. Wouters, S. J. A. Teuns, & P. H. Hissel (2007). The architecture improvement method: cost management and systemic learning about strategic product architectures. R&D Management37 (5): 425-439.
https://dx.doi.org/10.1111/j.1467-9310.2007.00490.x

T. Davila & M. Wouters (2007). An empirical test of inventory, service and cost benefits from a postponement strategy. International Journal of Production Research 45 (10): 2245-2267.
https://dx.doi.org/10.1080/00207540600725002

R. Zwerink, M. Wouters, P. Hissel & I. Kersssens-van Drongelen (2007). Cost manage­ment and cross-functional communication through product architecture. R&D Management 37 (1): 49-64.
https://dx.doi.org/10.1111/j.1467-9310.2007.00458.x

T. Davila & M. Wouters (2006). Management accounting in the manufacturing sector: Managing costs at the design and production stages. In: C. S. Chapman, A. G. Hopwood & M. D. Shields (Editors), Handbook of Management Accounting Research (Vol. 2, Chapter 15): 831-858. Oxford: Elsevier.
https://dx.doi.org/10.1016/S1751-3243(06)02015-3

M. Wouters (2006). Implementation costs and redistribution mechanisms in the econo­mic evaluation of supply chain management initiatives. Supply Chain Management: An International Journal 11 (6): 510-521.
https://dx.doi.org/10.1108/13598540610703909

M. Wouters & M. Sportel (2005). The role of existing measures in developing and implementing performance measurement systems. International Journal of Operations and Production Management 25 (11): 1062-1082.
https://dx.doi.org/10.1108/01443570510626899

T. Davila & M. Wouters (2005). Managing budget emphasis through the explicit design of conditional budgetary slack. Accounting, Organizations and Society 30 (7-8): 587-608.
https://dx.doi.org/10.1016/j.aos.2004.07.002

M. Slikker, J. Fransoo & M. Wouters (2005). Joint ordering in multiple news-vendor problems: a game-theoretical approach. European Journal of Operational Research167 (2): 370-380.
https://dx.doi.org/10.1016/j.ejor.2004.03.014

M. Wouters, J. C. Anderson  & F. Wynstra (2005). The adoption of total cost of owner­ship for sourcing decisions—a structural equations analysis. Accounting, Organizations and Society 30 (2): 167-191.
https://dx.doi.org/10.1016/j.aos.2004.03.002

T. Davila & M. Wouters (2004). Designing cost-competitive technology products: improving product development through cost management. Accounting Horizons 18 (1): 13-26.
https://dx.doi.org/10.2308/acch.2004.18.1.13

C. Lohman, L. Fortuin & M. Wouters (2004). Designing a performance measurement system—a case study. European Journal of Operational Research 156 (2): 267-286.
https://dx.doi.org/10.1016/S0377-2217(02)00918-9

T. Davila & M. Wouters (2003). Measuring the benefits of product standardization and postponement of configuration in a supply chain. In: The Practice of Supply Chain Management: Where Theory and Application Collide, Terry P. Harrisson, Hau L. Lee, & John J. Neale (Editors), Kluwer Academic Publishers, Boston (ISBN 1-4020-7441-7).

M. Wouters & H. van der Veeken (2002). Use of accounting information systems by operations managers in a project company. Management Accounting Research 13: 345-370.
https://dx.doi.org/10.1006/mare.2002.0188

M. Wouters & P. Verdaasdonk (2002). Supporting management decisions with ex ante accounting information. European Management Journal 20 (1): 82-94.
https://dx.doi.org/10.1016/S0263-2373(01)00116-5

P. Verdaasdonk & M Wouters (2001). A generic model to support operations management decisions. Production Planning and Control 12 (6): 605-620.
https://dx.doi.org/10.1080/09537280010014703

J. Fransoo, M. Wouters & A. G. de Kok (2001). Multi-echelon multi-company inventory planning with limited information exchange. Journal of the Operational Research Society 52: 830-838.
https://dx.doi.org/10.1057/palgrave.jors.2601162

K. van Donselaar, L. R. Kopczak & M. Wouters (2001). The use of advance demand information in a project-based supply chain. European Journal of Operational Research 130 (3): 519-538.
https://dx.doi.org/10.1016/S0377-2217(99)00411-7

M. Wouters & K. van Donselaar (2000). Design of operations management internships across supply chains—Learning OM by doing OM. Interfaces 30 (4): 81-93.
https://dx.doi.org/10.1287/inte.30.4.81.11645

M. Wouters & L. R. Kopczak (2000). The economic evaluation of a joint supply chain innovation. The Engineering Economist 45 (3): 189-205.
https://dx.doi.org/10.1080/00137910008967549

J. Fransoo & M. Wouters (2000). Measuring the bullwhip effect in a supply chain. Supply Chain Management: An International Journal 5 (2): 78-89.
https://dx.doi.org/10.1108/13598540010319993

M. Wouters, G. J. Sharman & J. Wortmann (1999). Reconstructing the sales and fulfillment cycle to create supply chain differentiation. International Journal of Logistics Management 10 (2): 83-97.
https://dx.doi.org/10.1108/09574099910806012

M. Wouters, C. Kokke, J. Theeuwes & K. van Donselaar (1999). Identification of critical operational performance measures – A research note on a benchmarking study in the transportation and distribution sector.  Management Accounting Research 10 (4): 439-452.
https://dx.doi.org/10.1006/mare.1999.0109

P. Verdaasdonk & M. Wouters (1999). Defining an information structure to analyze resource spending changes of operations management decisions. Production Planning and Control 10 (2): 162-174.
https://dx.doi.org/10.1080/095372899233316

M. Wouters (1997). Relevant accounting information for order accep­tance decisions. Production Planning and Control 8 (1): 2-9.
https://dx.doi.org/10.1080/095372897235497

M. Wouters (1996). Why managers use cost allocations: A research note. Accounting and Business Research 26 (4): 341-346.

M. Wouters (1994). Decision orientation of activity-based costing. International Journal of Production Economics 36 (1): 75-84.
https://dx.doi.org/10.1016/0925-5273(94)90150-3

M. Wouters (1993). Relevant Costs or Full Costs: Explaining why managers use cost allocations for short-term decisions. Antwerpen/Apeldoorn: MAKLU Publishers (Ph.D. thesis).

M. Wouters (1991). Economic evaluation of leadtime reduction. International Journal of Pro­duction Economics 22 (2): 111-120.
https://dx.doi.org/10.1016/0925-5273(91)90003-C

Textbook and teaching cases:

 

M. Wouters (2022). Analysis of distribution costs at Fissler Holz Gruppe GmbH. IMA Educational Case Journal, 15 (2, June): Article 2.  

M. Wouters (2020). Target Costing at BMA AG. IMA Educational Case Journal, 13 (1, March): Article 3.

M. Wouters & T. Davila (2018). AgriSmart: Funding New Corporate Ventures. Teaching case (9B18B003) and teaching note (8B18B003). Ivey Publishing, London, Ontario, Canada. Available through www.iveycases.com.

M. Wouters, M. Kirchberger & F. Stadtherr (2016). Kühle Engler Kraftwagen AG, Part 2: Evaluating investments for the 2025 Energy Efficiency Challenge. IMA Educational Case Journal, 9 (4, December), Article 2.

M. Wouters, M. Kirchberger & F. Stadtherr (2016). Kühle Engler Kraftwagen AG, Analyzing energy costs for the 2025 Energy Efficiency Challenge. IMA Educational Case Journal, 9 (2, June), Article 2.

M. Wouters, F. Selto, M. Maher & R. Hilton (2012). Cost Management. Strategies for Business Decisions (2012). McGraw-Hill, London.

T. Davila & M. Wouters (2000). Applied Materials: Managing Product Cost. Teaching case, Graduate School of Business, Stanford University. Available through Harvard Business School Press, product number A164.

 

English language, other publications:

M. Wouters (2013). Review of The Routledge Companion to Cost Management, by Falconer Mitchell, Hanne Nørreklit, And Morten Jakobsen (Editors), London, U.K.: Routledge, 2013. The Accounting Review 88 (6): 2243-2246.
https://dx.doi.org/10.2308/accr-10356

B. Groen, M. Wouters & C. Wilderom (2011). Why do employees take more initiative if they develop their own performance measures? A field study. Best Action Research Paper Award, ODC Division, 2011 Annual Meeting of the Academy of Management.

M. Wouters (2009). Customer value propositions for technology commercialization: Investigatingthe feasibility of a real options approach. In: H. Sun, R. Jiao, and M. Xie (Editors), Proceedings of the 2009 IEEE International Conference on Industrial Engineering and Engineering Management, Hong Kong, 8-11 December (ISBN: 978-1-4244-4870-8).
https://dx.doi.org/10.1109/IEEM.2009.5373513

M. Wouters, B. Roorda, R. Gal (2009). Valuation of R&D investments for new products: A real options approach focusing on key uncertainties. In: H. Sun, R. Jiao, and M. Xie (Editors), Proceedings of the 2009 IEEE International Conference on Industrial Engineering and Engineering Management, Hong Kong, 8-11 December (ISBN: 978-1-4244-4870-8).
https://dx.doi.org/10.1109/IEEM.2009.5373118

M. Wouters (2008). A rejoinder to commentaries on “The order of teaching accoun­ting topics – Why do most textbooks end with the beginning?” Accounting Education 17 (1): 33-39.
https://dx.doi.org/10.1080/09639280701839126

C. Wilderom, M. Wouters & J. van Brussel (2007). Balanced leadership, profession­alism, and team trust predict positive attitudes toward performance measurement. In: George T. Solomon (Editor), Proceedings of the Sixty-Sixth Annual Meeting of the Academy of Management (CD), Best Conference Papers (ISSN 1543-8643).

M. Wouters (2006). Teaching capital budgeting as multi-attribute decision-making—commentary. A commentary on “Why DCF capital budgeting is bad for business and why business schools should stop teaching it”. Accounting Education 15 (1): 29-33.
https://dx.doi.org/10.1080/06939280500453098

S. J. H. Teuns, L. H. Hissel, P. C. de Weerd-Nederhof, & M. Wouters (2006). The architectureimprovement method: organizational learning regarding strategic product architectures. In: Proceedings of the 13^th International Product Development Management Conference, 11-13 June, Milan, Italy, Vol. 1, pp. 293-308, EIASM/Politecnoco di Milano.

S. van Triest & M. Wouters (2005). Review of Management and Cost Accounting, 6^thEdition, by Colin Drury. The International Journal of Accounting 40 (1): 107-112.
https://dx.doi.org/10.1016/j.intacc.2005.01.008

M. Wouters & I. Kerssens-van Drongelen (2004). Improving cross-functional communication about product architecture. In: M. Xie, T. S. Durrani & H. K. Tang (Editors), Proceedings of the 2004 IEEE International Engineering Management Conference, Singapore, Vol. 2, pp. 561-565 (ISBN 0-7803-8519-5)
https://dx.doi.org/10.1109/IEMC.2004.1407441

R. Klompjan & M. Wouters (2002). Default risk in project finance. The Journal of Structured and Project Finance 8 (3) (Fall): 10-21.
https://dx.doi.org/10.3905/jsf.2002.320283

R.W. Loehr & M. Wouters (1995). Internal control and process reengineering. De Accountant 102 (10): 673-676.

M. Wouters (1993). The use of cost information by managers when making short-term decisions (Doctoral summary). European Accounting Review 2 (2): 432-436.
https://dx.doi.org/10.1080/09638189300000044

M. Wouters (1993). Relevant Accounting information for managers. De Accountant 100 (3): 193-196.

 

Dutch and German language publications:

 

M. Wouters & B. Groen (2023). Unterstützende Leistungsmessung entwickeln. Accepted for publication in Controlling & Management Review.

M. Wouters (2022). Een pleidooi voor een sterkere en natuurlijkere wisselwerking tussen theorie en praktijk. In: Reflecteren op Presteren. Liber Amicorum voor prof. dr. T.L.C.M. Groot, K. Camfferman, H. Dekker & E. Wiersma (Redactie), pp. 389-399. VU University Press, Amsterdam.

M. Wouters. Die Zukunft der Arbeit: Big Data und Leistungsmessung in Unternehmen. Blog KIT-Zentrum Mensch und Technik, Karlsruher Institute für Technologie (KIT). https://www.mensch-und-technik.kit.edu/big-data.php (online August 2021)

M. Wouters & B. Groen (2019). Hoe prestatiemeting werknemers kan ondersteunen in hun werk. Maandblad voor Accountancy en Bedrijfseconomie, 93 (5/6): 149-158.
https://dx.doi.org/10.5117/mab.93.34445

M. Wouters (2019). Casestudies als interventie: samenwerken met organisaties in onderzoek. De Performatieve Professor, Liber Amicorum voor Ed Vosselman, R. Aernoudts, R. Minnaar, M. Visser & K. Wagensveld (Redactie), pp. 234-241.

M. Wouters (2016). De rol van de controller bij value-based verkopen. Management Control & Accounting, (5, October): 8-17.

M. Wouters (2011). Meer is beter. Maandblad voor Accountancy en Bedrijfs­economie, 85 (9): 416-417.

B. Groen & M. Wouters (2011). Medewerkers stimuleren met prestatiemeting. PT Industrieel Management, (6/7, June/July): 24-27.

B. Groen & M. Wouters (2011). Hoe maak je goede prestatie-indicatoren? Informatie, (June): 8-13.

M. Wouters (2010). Ontwikkelingen in supply chain management. Maandblad voor Accountancy en Bedrijfseconomie, 84 (11): 545-555.

M. Wouters (2010). Value-based pricing in zes vragen: Koele cijfers en warme klantrelaties. Tijdschrift Controlling, 25 (7/8, July/August): 12-15. Reprinted in CFO Magazine, (September): 14-15.

M. Wouters (2010). Vooruit of achteruit kijken bij toelating tot de postdoctorale opleidingen? Maandblad voor Accountancy en Bedrijfseconomie, 84 (5): 226-227.

M. Wouters (2009). Welke factoren dragen bij aan de invoering van total cost of ownership? Maandblad voor Accountancy en Bedrijfseconomie, 83 (9): 309-318.

M. Wouters (2009). Theorie versus? Praktijk. Maandblad voor Accountancy en Bedrijfseconomie, 83 (3): 62-63.

C. Wilderom, T. Stertefeld & M. Wouters (2009). Prestatiemeting op de werkvloer van Grolsch: een participatieve aanpak. Management Executive, 7 (1): 34-38.

W. van Rossum & M. Wouters (2008). Waardering en naar de markt brengen van nieuwe technologie. Maandblad voor Accountancy en Bedrijfseconomie, 82 (6): 269-279.

M. Wouters (2008). Goedkoop is duurkoop? TCO analyse bij inkoopbeslissingen. BKtrends, 21 (February): 18-23.

M. Wouters & T. Stertefeld (2007). Prestatiemeting en –verbetering in logistiek. In: F. Witlox & C. Ruijgrok (Redactie), Bijdragen Vervoerslogistieke Werkdagen, 15-16 november 2007, Grobendonk, België, Vol. 2, pp. 459-470, (ISBN 978-90-8756-027-6).

M. Wouters (2007). De fiscalist bij de ingenieurs. In: P. Bertels, R. Cornelisse, H. Lohuis (Redactie), Liber Amicorum Huub Dijstelbloem, pp. 16-20.

M. Wouters, T. Stertefeld & C. Wilderom (2007). Medewerkers ontwikkelen KPIs op maat. In Logistiek, 23 (9, September): 12-19.

M. Wouters (2006). Total cost of ownership voor inkoopbeslissingen. Tijdschrift voor Inkoop en Logistiek, 22 (7-8, July-August): 10-14.

S. Morssinkhof, M. Wouters & L. Warlop (2005). Total cost of ownership en samen­werking tussen organisaties. Maandblad voor Accountancy en Bedrijfs­economie, 79 (9): 420-428.

M. Wouters & N. Wognum (2005). Supply chain management in Zuidoost Azië. Tijdschrift voor Inkoop en Logistiek, 21 (5): 14-19.

J. de Kruijf & M. Wouters (2004). Prestatiemeting en vergelijkende kengetallen: meten is ... ook maar meten. Tijdschrift voor Openbare Financiën, 36 (3): 121-137.

J. Fransoo, M. Slikker & M. Wouters (2004). Samenwerking tussen retailers: een analyse met behulp van speltheorie. Management Executive, 2 (3): 57-58.

E. Vosselman & M. Wouters (Redactie) (2003). Waarde en waardering van bedrijfs­economische informatie—Liber Amicorum prof. dr. Jacques Theeuwes. Technische Universiteit Eindhoven, Faculteit Technologie Management, Capaciteitsgroep Bedrijfseconomie & Marketing.

M. Wouters (2003). Relevantie van bedrijfseconomische informatievoorziening voor managers in operationele processen. In: Vosselman & Wouters (2003): 85-113.

A. Knaapen, E. van der Meer & M. Wouters (2003). Kostenanalyse ter ondersteuning van supply chain management in een Europese context. Accounting, 107 (3, March): 3-11.

T. Groot, J. van der Meer-Kooistra & M.J.F. Wouters (2002). Inleiding themanummer Management accounting en dienstverlening. Accounting, 106 (9, Sep.): 2-4.

M. Wouters (2002). Bedrijfseconomische informatievoorziening. Leuker kunnen we het niet maken, wel begrijpelijker. Oratie 28 maart 2002, Universiteit Twente.

M. Wouters (1999). Supply chain management en bedrijfseconomische implicaties voor deelnemers. Maandblad voor Accountancy en Bedrijfseconomie, 73 (11): 578-589.

M. Wouters & T. Groot (1999). Beheersing van multinationals: combineren van centrale sturing met locale autonomie. Tijdschrift voor Bedrijfsadministratie, 103 (November): 394-402.

M. Wouters (1999). Supply chain management en management accounting. Inkoop en Logistiek, 15 (6): X-XVI.

H. van der Veeken & M. Wouters (1998). Cost management technieken voor moderne produktie­omgevingen. Bedrijfskunde, 70 (1): 25-32.

M. Wouters & C. Kokke (1998). Beslissingsondersteuning centraal in onderwijs en onderzoek? Inderdaad! Tijdschrift Financieel Management, (Mar/Apr): 14-18.

T. Groot, J. van der Meer-Kooistra & M. Wouters (1998). Dynamiek en dilemma’s rond prestatiemeting. Tijdschrift voor Bedrijfsadministratie, 102 (October): 346-349.

C. Kokke, N. Aarts & M. Wouters (1998). De inrichting van prestatie meetsystemen: een operationeel perspectief. Tijdschrift voor Bedrijfsadministratie, 102 (October): 371-375.

P. Verdaasdonk & M. Wouters (1997). Waarom is bedrijfseconomisch onderzoek belangrijk binnen Technische Bedrijfskunde? VLO Magazine (June, Issue 2): 26-28

M. Rongen & M. Wouters (1997). De bedrijfseconomische beoordeling van alternatieve supply chain structuren. Tijdschrift voor Bedrijfsadministratie, 101 (September): 287-297.

T. Groot, J. van der Meer-Kooistra & M. Wouters (1997). Strategische samenwerking: het glibberige pad tussen “win-win” en “total loss”. Tijdschrift voor Bedrijfsadministratie, 101 (November): 378-381.

M. Kempeners & M. Wouters (1997). Accountmanagement en management accounting: de rol van de account manager in de relatie met afnemers en het belang van management accounting voor de account manager. Tijdschrift voor Bedrijfsadministratie, 101 (November): 389-396.

M. Wouters (1997). Rol groothandel verandert. Tijdschrift voor Inkoop & Logistiek, 13 (12): 57.

R. van Kemenade & M. Wouters (1996). Besturing bij minderheidsparticipatie. Tijdschrift Financieel Management (Issue 1): 82-87.

M. Wouters (1996). Het gebruik van differentiële versus integrale kostprijzen. Maandblad voor Accountancy en Bedrijfseconomie, 70 (6): 300-307.

W. Dekker & M. Wouters (1995). Concentreren van administratieve activiteiten in Europa. Tijdschrift voor Bedrijfsadministratie, 99 (Jan-Feb): 3-7.

M. Wouters (1995). Interne berichtgeving: aan wie verslag uitbrengen? Handboek Administratie, 8e aanvulling (May), Alphen aan den Rijn: Samsom Bedrijfsinformatie.

P. Tullemans & M. Wouters (1995). Logistiek en flexibiliseren van kosten. Tijdschrift Financieel Management (Issue 4): 10-16.

H. van der Veeken, M. Corbey & M. Wouters (1993). Administratieve knelpunten belemmeren verbetering van interne berichtgeving. Maandblad voor Accountancy en Bedrijfseconomie, 67 (4): 171-178.

M. Wouters (1993). Hoe kunnen de logistiek manager en de controller elkaar (be)grijpen? Tijdschrift voor Inkoop en Logistiek, 9 (3): 24-29.

M. Wouters (1993). De waarde van Activity-Based Costing voor korte termijn be­slissingen. Tijdschrift voor Bedrijfsadministratie, 97 (August): 288-293.

M. Wouters (1993). Vaste kosten als referentiepunt. Tijdschrift Financieel Mana­gement, (November/December, Issue 6): 15-22.

M. Wouters (1992). Waarom rekenen managers met vaste kosten? Maandblad voor Accountancy en Bedrijfseconomie, 66 (5): 254-261.

M. Wouters (1992). Logistiek tot (w)elke prijs!? Tijdschrift voor Administrateurs en Controllers, 7 (June): 5-11.

M. Wouters (1992). Onderhoudsbeheersing en het ontwerpproces van een technisch systeem. Doelmatige Bedrijfsvoering, 4 (10, October): 12-16.

M. Wouters (1992) Beheersing van de logistieke functie; Economische beoordeling van doorlooptijdverkorting. In: Checklisten Financieel Management, Aflevering 5, Deventer: Kluwer Bedrijfswetenschappen. Reprinted in: Checklisten Logistiek en Produktiemanagement, 1994, Aflevering 10, Deventer: Kluwer Bedrijfswetenschappen.

L. Florusse & M. Wouters (1991). Ontwerpgericht wetenschappelijk onderzoek in de bedrijfskunde. Bedrijfskunde, 63 (2): 237-246.

L. Florusse & M. Wouters (1991). Beperkt generaliseren vanuit de case study; Wanneer zijn praktijkoplossingen ook wetenschappelijke kennis? M&O Tijdschrift voor Organisatiekunde en Sociaal Beleid, 45 (May/June): 198-209.

M. Wouters (1987). Vervanging van Bedrijfsmiddelen. Technische Bedrijfsvoering, 21 (May/June): 79-84.