Wil van Erp

Many of the benefits generated by health and welfare organizations have a social character. These benefits are often difficult to quantify and hard to express in monetary terms. Social cost‑benefit analyses (SCBAs) can offer a solution. An SCBA maps out indirect and so‑called “soft” benefits, as well as the distribution of these benefits across various stakeholders. In this way, an SCBA provides the building blocks needed to substantiate policies for social investments. 
As a senior lecturer, Wil is involved in the HU Master’s programme Innovation in Health and Welfare (MIZW), where he provides courses on the funding and financing of health and welfare, as well as social cost‑benefit analyses. 

Fields of expertise

• Management accounting & control
• Social cost-benefit analyses
• Funding and financing of healthcare

• Van Erp, W., & Schuitemaker, W. (2022). New perspectives on social cost-benefit analysis in health care and social welfare. A personalized integrated care approach. International Journal of Integrated Care, 22(S3).  
• Kemperman, J., & Van Erp, W. (2023). Nieuwe businessmodellen in de zorg. In L. Beijer & R. Ettema (Eds.), Ondernemen in zorg en welzijn (pp. 127-162). Concept uitgeefgroep.  
• Van Ewijk, L., Verhoeven, A., Hoos, I., Wolters-Kok, N., Van Tilborg, M., Slot, A. & Van Erp, W. (2025). Verstrekking van kinderbrillen bevordert gelijke kansen en verdient zich terug. ESB  
• Van Erp, W., Roozen, F., & Vosselman, E. (2019). The performativity of a management accounting and control system: Exploring the dynamic relational consequences of design. Scandinavian Journal of Management, 35(4), 101077.  
• Van Erp, W., & Van der Steen, M. (2018). De performativiteit van accounting in de gezondheidszorg. Maandblad voor Accountancy en Bedrijfseconomie, 92(1/2), 37-45.  
• Van Erp, W., & Van Kemenade, E. (2023). The Emergence of the Indicative Societal Cost-Benefit Analysis: a Case Study. The Journal of Quality in Education, 13(21), 45-58.