About me

I am a research fellow at the Erasmus University Rotterdam studying cost and performance management in healthcare. I focus on how users co-create new accounting systems and how this changes practice. My PhD focused on a “value-based healthcare” project in fertility care (medically assisted reproduction), and my postdoctoral researcher focuses on gene therapies.

I developed a new method for measuring and evaluating entire patient trajectories according to their costs, outcomes and quality from the perspective of patients. This had significant practical impact (reduced costs, improved outcomes, cost transparency, improved patient quality). I implemented a time-driven activity-based costing system, a pluralistic performance dashboard, and enabled three care transitions to more effective and efficient ways of working (based on 10 years of clinical data concerning approx. 6200 patients) so that I could study how clinicians and medical managers react to, use and implement these systems or metrics.

My academic work sits at the intersection of managerial accounting, organizational science, and technology. I have taught and developed Msc., Bsc. and MBA level courses on the topics of managerial accounting, value-based healthcare, and digitalization/datafication and technology in healthcare.

Contact #

leusder(at)eshpm.eur.nl