Dr. Stefanie De Bruyckere

Researcher role and contact

Research details

Research

Research impact statement

Small and medium-sized enterprises (SMEs) are the backbone of the (European and Flemish) economy, yet they face increasing complexity in e.g. financial and sustainability reporting. External accountants are important service providers, especially for smaller companies which often lack in-house expertise on (rather complex) accounting and tax matters. They possess specialist knowledge and expertise to offer support in complying with legal accounting and tax requirements. Furthermore, they analyse and interpret the figures and produced reports, which are subsequently translated into a clear and valuable tailor-made business advice. This additional business advice supports owner-managers of SMEs to make well-informed decisions. Similar to doctors in a medical context, external accountants monitor the prevailing financial situation of the company and provide specialist advice accordingly. However, despite their specialised knowledge and expertise, external accountants are not always consulted for additional, broad-based business advice that could strengthen the resilience and competitiveness of SMEs.

This research contributes to the quest on how external accountants could further optimise and strengthen the cooperation with their SME clients, enabling them to ensure the continuation of the company and to pursue long-term value creation. The main aims are to (1) explore determinants for SME owner-managers in asking business advice from external accountants, (2) analyse the role of the external accountant in the start-up phase of a business, (3) investigate the importance of mutual understanding in an accounting context.

The outcomes of this research benefit multiple stakeholder groups:

  • SMEs gain access to more holistic support from accountants, improving financial literacy, strategic decision-making, and long-term sustainability.
  • Accountants and accountancy firms benefit by diversifying their service offerings, strengthening client relationships, and enhancing their professional relevance in a changing market.
  • The research and educational community benefits from the integration of findings into curricula and training, helping to prepare future accountants for advisory roles.
  • Policy and professional organisations gain evidence-based insights to guide reforms in professional standards, continuing education, and SME support initiatives.

Ultimately, the research contributes to a stronger SME sector, improved economic resilience, and the professional evolution of accountancy as a service-oriented discipline.

This research is conducted by researchers from HOGENT University of Applied Sciences and Arts and Ghent University, in collaboration with accountancy firms, SME representatives and sector stakeholders. Each partner contributes expertise in scientific practice-oriented research, professional development, and stakeholder engagement, ensuring the outcomes are both academically rigorous and practically relevant.
 

My research works towards UN Sustainable Development Goals

  1. Quality Education

    Education for all: ensuring inclusive, equitable and high-quality education and promoting lifelong learning opportunities for all.

  2. Decent Work And Economic Growth

    Sustainable economic growth and decent work for all - promoting lasting, broad-based and sustainable economic growth, full and productive employment and decent work for all.

  3. Industry, Innovation and Infrastructure

    Build resilient infrastructure, promote inclusive and sustainable industrialization and foster innovation.

  4. Responsible Consumption And Production

    Ensure sustainable consumption and production patterns.

  5. Partnerships For The Goals

    Strengthen the means of implementation and breathe new life into the global partnership for sustainable development.

I'm interested in collaborating on

sustainability reporting, accounting, tax, finance, circularity

Biography

Educational background

Dr. Stefanie De Bruyckere is a lecturer, researcher and head of the Research Centre for Sustainable Organizations at HOGENT. She received her PhD in Business Economics in 2021 from Ghent University. In 2010, De Bruyckere completed her Master’s degree in Business Administration and in 2011, her Master’s degree in Teaching Economics. Since 2011, she has been a lecturer at HOGENT University of Applied Sciences and Arts, and is involved in research projects related to accounting, taxation and sustainability reporting. De Bruyckere has published her work in international journals such as Sustainability and Australian Accounting Review. Recently, she obtained a certificate of the UNITAR training program on sustainability.

Teaching and supervision

Undergraduate

accounting, value added tax, sustainability reporting

I can supervise students on

accounting, value added tax, sustainability reporting

Publications

Key publications

  • The Role of the External Accountant in Business Planning for Starters: Perspective of the Self-Determination Theory

    written by

    De Bruyckere, S. and Everaert, P. (2021)

    Sustainability, 13(6), 3014

  • The Importance of Mutual Understanding between External Accountants and Owner-Managers of SMEs

    written by

    De Bruyckere, S., Verplancke, F., Everaert, P., Sarens, G. and Coppens, C. (2020)

    Australian Accounting Review, 30(1): 4–21.

  • Small and Medium-Sized Accounting Practices (SMPs): Explaining Financial Performance based on Human Capital and Organisational Resources

    written by

    Verplancke, F., De Bruyckere, S., Everaert, P., Coppens, C., & BLONDEEL, E. (2023)

    Accounting in Europe, 21(1), 68–100.

    View publication

  • The Role of External Accountants as Service Providers for SMEs: A Literature Review

    written by

    De Bruyckere, S., Verplancke, F., Everaert, P., Sarens, G. and Coppens, C. (2017)

    Accountancy & Bedrijfskunde, 4, 49–62.

List of selected publications

Research

Research impact statement

Small and medium-sized enterprises (SMEs) are the backbone of the (European and Flemish) economy, yet they face increasing complexity in e.g. financial and sustainability reporting. External accountants are important service providers, especially for smaller companies which often lack in-house expertise on (rather complex) accounting and tax matters. They possess specialist knowledge and expertise to offer support in complying with legal accounting and tax requirements. Furthermore, they analyse and interpret the figures and produced reports, which are subsequently translated into a clear and valuable tailor-made business advice. This additional business advice supports owner-managers of SMEs to make well-informed decisions. Similar to doctors in a medical context, external accountants monitor the prevailing financial situation of the company and provide specialist advice accordingly. However, despite their specialised knowledge and expertise, external accountants are not always consulted for additional, broad-based business advice that could strengthen the resilience and competitiveness of SMEs.

This research contributes to the quest on how external accountants could further optimise and strengthen the cooperation with their SME clients, enabling them to ensure the continuation of the company and to pursue long-term value creation. The main aims are to (1) explore determinants for SME owner-managers in asking business advice from external accountants, (2) analyse the role of the external accountant in the start-up phase of a business, (3) investigate the importance of mutual understanding in an accounting context.

The outcomes of this research benefit multiple stakeholder groups:

  • SMEs gain access to more holistic support from accountants, improving financial literacy, strategic decision-making, and long-term sustainability.
  • Accountants and accountancy firms benefit by diversifying their service offerings, strengthening client relationships, and enhancing their professional relevance in a changing market.
  • The research and educational community benefits from the integration of findings into curricula and training, helping to prepare future accountants for advisory roles.
  • Policy and professional organisations gain evidence-based insights to guide reforms in professional standards, continuing education, and SME support initiatives.

Ultimately, the research contributes to a stronger SME sector, improved economic resilience, and the professional evolution of accountancy as a service-oriented discipline.

This research is conducted by researchers from HOGENT University of Applied Sciences and Arts and Ghent University, in collaboration with accountancy firms, SME representatives and sector stakeholders. Each partner contributes expertise in scientific practice-oriented research, professional development, and stakeholder engagement, ensuring the outcomes are both academically rigorous and practically relevant.
 

My research works towards UN Sustainable Development Goals

  1. Quality Education

    Education for all: ensuring inclusive, equitable and high-quality education and promoting lifelong learning opportunities for all.

  2. Decent Work And Economic Growth

    Sustainable economic growth and decent work for all - promoting lasting, broad-based and sustainable economic growth, full and productive employment and decent work for all.

  3. Industry, Innovation and Infrastructure

    Build resilient infrastructure, promote inclusive and sustainable industrialization and foster innovation.

  4. Responsible Consumption And Production

    Ensure sustainable consumption and production patterns.

  5. Partnerships For The Goals

    Strengthen the means of implementation and breathe new life into the global partnership for sustainable development.

I'm interested in collaborating on

sustainability reporting, accounting, tax, finance, circularity

Biography

Educational background

Dr. Stefanie De Bruyckere is a lecturer, researcher and head of the Research Centre for Sustainable Organizations at HOGENT. She received her PhD in Business Economics in 2021 from Ghent University. In 2010, De Bruyckere completed her Master’s degree in Business Administration and in 2011, her Master’s degree in Teaching Economics. Since 2011, she has been a lecturer at HOGENT University of Applied Sciences and Arts, and is involved in research projects related to accounting, taxation and sustainability reporting. De Bruyckere has published her work in international journals such as Sustainability and Australian Accounting Review. Recently, she obtained a certificate of the UNITAR training program on sustainability.

Teaching and supervision

Undergraduate

accounting, value added tax, sustainability reporting

I can supervise students on

accounting, value added tax, sustainability reporting

Publications

Key publications

  • The Role of the External Accountant in Business Planning for Starters: Perspective of the Self-Determination Theory

    written by

    De Bruyckere, S. and Everaert, P. (2021)

    Sustainability, 13(6), 3014

  • The Importance of Mutual Understanding between External Accountants and Owner-Managers of SMEs

    written by

    De Bruyckere, S., Verplancke, F., Everaert, P., Sarens, G. and Coppens, C. (2020)

    Australian Accounting Review, 30(1): 4–21.

  • Small and Medium-Sized Accounting Practices (SMPs): Explaining Financial Performance based on Human Capital and Organisational Resources

    written by

    Verplancke, F., De Bruyckere, S., Everaert, P., Coppens, C., & BLONDEEL, E. (2023)

    Accounting in Europe, 21(1), 68–100.

    View publication

  • The Role of External Accountants as Service Providers for SMEs: A Literature Review

    written by

    De Bruyckere, S., Verplancke, F., Everaert, P., Sarens, G. and Coppens, C. (2017)

    Accountancy & Bedrijfskunde, 4, 49–62.

List of selected publications