Research

Research

My research examines how organisations can develop resilient governance arrangements and steer towards a balanced orientation on people, planet, and profit. I work with supervisory boards, executive teams, financial professionals, accountants, and actors within the financial sector to support them in navigating this transition.

A starting point is to identify where prevailing accounting structures and dominant economic principles conflict with the objectives of a sustainable economy. This formed the core of my doctoral research. Building on that foundation, my current work investigates how emerging accounting structures can enable this transition; how value and risk in both the current economy and new business propositions can be rendered visible; and how cross-sector collaboration can be strengthened through innovative business model architectures. These models seek to align incentives across value-chain partners, thereby enabling stakeholders to pursue shared long-term outcomes.

Consequently, my research lies at the intersection of law and finance, with substantive connections to governance, organisational steering, and inter-organisational collaboration.

For a research project, I am gathering input on an accounting methodology focused on circular accounting. Would you be willing to contribute?

Here you will find a short video with an explanation, a Document Circular Accounting Casus Billy describing the method, and a link to the questionnaire to provide your feedback. All information is available in Dutch.

Current Research Projects

  • Circular Shift: A 3.5-year Interreg North-West Europe project on how public procurement can accelerate the circular economy. More information: https://circularshift.nweurope.eu/ 
  • Educational development for financial professionals – Designing learning materials for sustainability-oriented finance and control.
  • New accounting structures – Developing frameworks that better reflect long-term value and circular business models.
  • ESG & Digitalisation – Exploring how digital tools and data can strengthen ESG decision-making and reporting.

An overview of my publications is provided below.

Zandee, D., Rotaru, K., Creed, A., & Zutshi, A. (2026). Infrastructuring socio-ecological stewardship: accounting, governance and circular economy transitions in construction. Accounting, Auditing & Accountability Journal, 39(9), 28-63.

Maas, K., Zandee, D.C., Janssen Groesbeek, M. (2025) Reporting in circles? How public firms navigate ESRS E5 on the circular economy. Maandblad voor Accountancy en Bedrijfseconomie

Lambooy, T., Vanderlugt, J., & Zandee, D. (2025). The Impact of Evolving EU Regulation on Forest-Based Business Models. European Company Law, 22(4/5).

Vanderlugt, J., Zandee, D., Lambooy, T. (2025). De EU Ontbossingsverordening: meer dan alleen ontbossing. Corporate Sustainability, Kluwer

Zandee, D., Zutshi, A., Creed, A., & Nijhof, A. (2024). Aiming for bullseye: A novel gameplan for circular economy in the construction industry. Engineering, Construction and Architectural Management, 31(2), 593-617.

Fischer, A., Zandee, D., & Groesbeek, M. J. (2023). 12 Finance and accounting in the circular economy. Handbook of the Circular Economy: Transitions and Transformation, 191-218.

Zandee, D. (2024). Transparantie in de circulaire economie onder de CSRD: de kloof tussen richtlijnen en realiteit. Maandblad voor Accountancy en Bedrijfseconomie, 98(7), 451-458.

Zandee, D.C. (2023) Decision-making in Linear-Circular Economy Transitions, PhD thesis, Nyenrode Business University