Personal profile
Personal information
Dr. Hilco J. van Elten is Associate Professor of Management Accounting & Control at Vrije Universiteit Amsterdam. He also serves as Program Director of the Certified Public Controllers program at the Zijlstra Center for Public Control, Governance & Leadership. His academic and professional work is driven by a commitment to improving performance management in complex organizational environments, particularly in the public and healthcare sectors.
Research
Dr. Van Elten’s research focuses on the role of performance measurement systems, trust, and cost accounting methodologies in shaping decision-making and accountability. His work is interdisciplinary, bridging accounting, public administration, and healthcare management. He is actively involved in collaborative research projects and policy-oriented initiatives aimed at enhancing transparency and effectiveness in public sector organizations.
His research has been published in leading journals such as the British Accounting Review, Behavioral Research in Accounting, Management Accounting Research, BMJ Open, Frontiers in Public Health, and Health Care Management Review.
Teaching
Hilco van Elten is an experienced and dedicated educator. He teaches across undergraduate, graduate, and executive programs in the fields of accounting and control. His teaching portfolio includes courses in management accounting, performance management, and public sector control. He is known for integrating real-world cases, policy relevance, and research insights into his teaching, with a strong emphasis on the practical application of accounting concepts in public and healthcare organizations.
As Program Director of the Certified Public Controllers program, he plays a key role in curriculum development and academic leadership, ensuring that the program remains aligned with the evolving needs of public professionals and institutions.
Ancillary activities
- Erasmus School of Health Policy & Management | Rotterdam | Research Fellow | 2024-03-01 - 2026-12-31
- Living Hope | Putten | Bestuurder | 2024-06-19 - present
Ancillary activities are updated daily
Academic qualification
Management Accounting & Control, PhD, Relative Performance Evaluation in Management Control Explanations and Evidence for RPE Use and Effectiveness, Nyenrode Business University
1 Jan 2006 → 1 Oct 2011
Award Date: 30 May 2012
Keywords
- HF5601 Accounting
- Management Accounting & Control
- Healthcare policy
- Healthcare Management
- Management Control
- Performance dashboards
- Organizational behaviour in accounting
- Public Sector
- Performance Measurement
- Performance Management
- Time-driven activity-based costing
- TDABC
- Self-determination theory
- Instititional Logics
Expertise related to UN Sustainable Development Goals
In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person’s work contributes towards the following SDG(s):
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SDG 3 Good Health and Well-being
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SDG 8 Decent Work and Economic Growth
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Collaborations and top research areas from the last five years
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Performance Management, Metric Quality, and Trust: Survey Evidence from Healthcare Organizations
van Elten, H. J. & van der Kolk, B., Nov 2025, In: British Accounting Review. 57, 6, 17 p., 101511.Research output: Contribution to Journal › Article › Academic › peer-review
Open Access -
Reflections on Managing the Performance of Value-Based Healthcare: A Scoping Review
van Elten, H. J., Howard, S. W., De Loo, I. & Schaepkens, F., 2023, In: International Journal of Health Policy and Management. 12, 1, 7366.Research output: Contribution to Journal › Review article › Academic › peer-review
Open Access -
Big Data Health Care Innovations: Performance Dashboarding as a Process of Collective Sensemaking
van Elten, H. J., Sülz, S., van Raaij, E. M. & Wehrens, R., Feb 2022, In: Journal of Medical Internet Research. 24, 2, p. 1-9 9 p., e30201.Research output: Contribution to Journal › Article › Academic › peer-review
Open Access -
The Linkages Between Reimbursement and Prevention: A Mixed-Methods Approach
Zwaagstra Salvado, E., van Elten, H. J. & van Raaij, E. M., 27 Oct 2021, In: Frontiers in Public Health. 9, 750122.Research output: Contribution to Journal › Review article › Academic › peer-review
Open Access -
Creativity and control: A paradox—Evidence from the levers of control framework
Speklé, R. F., van Elten, H. J. & Widener, S. K., 1 Sept 2017, In: Behavioral Research in Accounting. 29, 2, p. 73-96 24 p.Research output: Contribution to Journal › Article › Academic › peer-review
Open Access
Courses
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Financial Management in Health Care Organizations
Krabbe-Alkemade, Y. & van Elten, H. 30/10/24 → 20/12/24
Course
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HCMAC: Healthcare Management Accounting & Control
van Elten, H. (Project Researcher)
1/09/17 → …
Project: Research
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LOG: Logos - A Christian Theological Perspective on Accountability
van Elten, H. (Project Researcher) & Hartmann, F. (Project Researcher)
Project: Research
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PhD thesis - Towards Building a more Solid Foundation for Value-Driven Care
van Elten, H. (Examiner)
25 Apr 2024Activity: PhD thesis Examination › PhD thesis examination
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Inquiry (Journal)
van Elten, H. (Member of editorial board)
2024 → 2028Activity: Peer review and Editorial work › Editorial work › Academic
Prizes / Grants
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AAA Behavioral Research in Accounting best paper award
van Elten, H. (Recipient), 2018
Prize / Grant: Prize › Academic
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New England Journal of Medicine Catalyst Implementation Award
Berg, M. V. D. (Recipient), van Elten, H. (Recipient), Spaan, J. (Recipient), Klerkx, M. (Recipient), Franx, A. (Recipient) & Ahaus, K. T. B. (Recipient), 11 Oct 2023
Prize / Grant: Prize › Societal
Press/Media
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Uitkomstgerichte bekostiging in de praktijk: lessen uit de integrale geboortezorg
Berg, M. V. D., van Elten, H., Spaan, J., Klerkx, M., Nijenhuis, L., Franx, A. & Ahaus, K. T. B.
17/12/25
1 Media contribution
Press/Media: Research
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