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.C. (2025). Infrastructuring Socio-Ecological Stewardship: Accounting, Governance, and Circular Economy Transitions in Construction. Accounting, Auditing & Accountability Journal
Vanderlugt, J., Zandee, D., Lambooy, T. (2025). De EU Ontbossingsverordening: meer dan alleen ontbossing. Corporate Sustainability, Kluwer