Dr. ir. Frans Schaepkens RC EMFC

Associate Professor
Frans Schaepkens
  • External Reporting
  • Research Methods in Accounting
  • Financial Accounting & Reporting
  • Financial Accounting & Reporting
Lifelong learning

Dr. ir. Frans Schaepkens RC EMFC is associated with Nyenrode as lecturer and researcher for External Reporting and Management Control.

Frans has worked in the healthcare sector since 1987 in various positions and has been a financial manager since 1990. He started his career as policy advisor for the National Hospital Council (Nationale Ziekenhuisraad) and from there he moved to financial management in geriatric care. After working at Ernst & Young Consulting for a number of years, he was appointed Management Director at Zorggroep Almere and Finance Director at St Antonius Hospital. He has worked several years at Achmea division Healthcare, involved in policymaking, strategic financial planning and gaining a competitive advantage in developing sustainable healthcare.

More recently he was finance director of Amstelland Hospital, responsible for the financial management function, including planning & control, reporting and internal control of this hospital and involved in strategic (financial) management.

Frans gained his PhD in 2000 in external reporting for healthcare institutions and has been teaching since 1996. He was also member and chairman of the Healthcare workgroup for the Raad voor de Jaarverslaggeving (Annual Reporting Council).

For Frans, the principal about his profession as a teacher is the privilege of working with enthusiastic students and colleagues, who not only achieve but also deliver. Frans has a wide range of interests and likes to commit to various projects. He also mentions his vision of Nyenrode's core values:

  • Leadership: Training controllers who not only have an eye for professional technology.
  • Stewartship: Reporting is more than figures.
  • Entrepreneurship: Further development of subjects in which I have a role.

Secondary positions

Frans is CEO of Waarborgfonds voor de Zorgsector (Guarantee Fund for the Health Care Sector). This is the guarantee institute of and for health care institutions. WFZ provides guarantees to lenders granting loans to health care institutions. These guarantees enable health care institutions to borrow on favourable terms.


Lezen en tuinieren. Frans is bijzonder geïnteresseerd in de organisatie en bekostiging van de collectieve sector.

Most relevant publications

  • Bensellam-Bouhtala, Malika, Frans Schaepkens, De continuïteitsparagraaf bij zorginstellingen. Do we have to blame the player or the game…?, In: MAB, juni 2020,  p. 243-259. doi:  https://doi.org/10.5117/mab.94.55547 
  • Rouwelaar, J.A. ten, Schaepkens, F.F.J.M., & Widener, S.K. (accepted in 2020). Skills, Influence and Effectiveness of Management Accountants. Journal of Management Accounting Research, doi: https://doi.org/10.2308/jmar-18-048
  • Schaepkens, F.F.J.M. , Niet (te) geloven. De jaarrekening in de publieke sector. In: E. Karssing, H. Bossert, L. Meuleman (redactie,) Management in beweging. De belangrijkste inzichten en ontwikkelingen in de publieke sector, Van Gorcum, 2011, pag 243-262;
  • Steinbusch, P., Oostenbrink, J., Zuurbier J.J., Schaepkens, F.F.J.M., The Risk of Upcoding in Casemix Systems: a Comparative Study, Health Policy, 2007, pp 289-299; doi:  https://doi.org/10.1016/j.healthpol.2006.06.002