Kees H. Tillema

Dr. Kees H. Tillema is affiliated with the Faculty of Economics and Business at the University of Groningen, specializing in Accounting and Auditing — Management. Contact: k.h.tillema@rug.nl.

• Research Focus: Activity-Based Costing integration with quality management, organizational efficiency, and performance metrics.

His work explores synergies between cost accounting and quality control systems, particularly in business process optimization. Publications include a 2003 article in Maandblad voor Accountancy en Bedrijfseconomie and a 2002 thesis. He contributed to a 2021 media discussion on organizational change processes.