prof. dr. R.L. (Ralph) ter Hoeven

Current positions

Ralph ter Hoeven (1962) is partner within the Deloitte Member Firm in the Netherlands (Deloitte Accountants BV) where he chairs the IFRS Center of Excellence Rotterdam. Within Deloitte Accountants BV he is also part of the Professional Practice Department (PPD). Ralph is leading the accounting expert team within the PPD and in that regard responsible for technical accounting consultations (both NL GAAP and IFRS) submitted by (audit) teams and professionals.

He is as well directly advising clients, especially in the area of pension accounting.

Ralph is chair of the Working Group Pensions of the Dutch Accounting Standards Board (RJ) and former member of Working Group Employee Benefits of the International Accounting Standards Board (IASB). He also chairs the IAS 19 (pension accounting) expert group within the global Deloitte Network. 

Since 2005 he is professor Financial Accounting (on a 0,3 fte base) at the University of Groningen where he is responsible for the course Financial Accounting (Externe Verslaggeving) in the Executive Master Accountancy (EMA) and the Executive Master Finance and Control (EMFC). He also coordinates and supervises research activities for the departments Accountancy and Accounting.

Since 2008, he is peer reviewer for the journal "Maandblad voor Accountancy en Bedrijfseconomie"​ (MAB). Since 2013 he is member of the core editorial committee ('kernredactie'​) of this journal and in that capacity also acting as Board Member of the Stichting Maandblad voor Accountancy en Bedrijfseconomie.

From September 2014 until January 2019 Ralph was a member, on employer's behalf, of the Board of the pension fund of Deloitte.

He has written many articles in refereed journals. See the tab Research. In 1997 he atttained his PhD- degree by completing his thesis Reorganizations and Financial Reporting at the Erasmus University Rotterdam.

 Other relevant Work Experience

Project manager International Accounting Standards at the Ducth Employers Confederation VNO-NCW (December 1999 – January 2003)
On a two day per week secondment basis supporting VNO-NCW in analysing the consequences of the rapidly changing accounting standards. Supporting employer representatives in international accounting standards platforms like IASC.

Erasmus University Rotterdam (August 1991 – August 2000 / as per september 1997 in combination with Deloitte on a part time base)

Associate professor Financial Accounting at the Faculty of Business Economics.  

Education

• Master of Science in Business Economics (1987)
• Dutch Certified Public Accountant (Register accountant) (1996)
• PhD in Financial Accounting (1997) 

 
Publications

Reference is made to the separate list attached to this personal website.

 
Other

Ralph is married, father of three children and lives in Rotterdam.