Accounting research group
Throughout its activities ERIM has five distinct areas of research in management:
Business Processes, Logistics & Information Systems (LIS)
Finance & Accounting (F&A)
Strategy & Entrepreneurship (S&E)
Finance and Accounting at ERIM
With a remit to enhance understanding of the financial decision-making of firms, managers and market participants, as well as the functioning of financial markets and intermediaries, ERIM’s Finance and Accounting programme strives to develop high-quality scientific research that brings new insights and practical benefits to a broad audience in the finance and accounting profession as well as to policy institutions involved in the monitoring and regulation of the sector.
One of the largest and most respected finance and accounting groups in the world, the programme contributes significantly to management science and management practice through a combination of research, knowledge transfer, co-creation and education.
Wood, D. A., Achhpilia, M. P., Adams, M. T., Margolin, M., & et al. (2023). The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions? Issues in Accounting Education, 38(4), 1-28. https://doi.org/10.2308/issues-2023-013
Kohlhase, S., & Amberger, H. J. (2023). International taxation and the organizational form of foreign direct investment. Journal of International Business Studies. https://doi.org/10.1057/s41267-023-00614-1
Kohlhase, S., & Wielhouwer, J. L. (2023). Tax and tariff planning through transfer prices: The role of the head-office and business unit. Journal of Accounting and Economics, 75(2-3), . https://doi.org/10.1016/j.jacceco.2022.101568
Fourne, S., Guessow, D., Margolin, M., & Schäffer, U. (Accepted/In press). Controllers and Strategic Decision-Making: The Role of Cognitive Flexibility in Controller-Manager Collaboration. Management Accounting Research, . https://doi.org/10.1016/j.mar.2023.100840
Gulenko, M., Kohlhase, S., & Kosi, U. (2022). CSR reporting under the Non-Financial Reporting Directive: Evidence from non-publicly listed firms. (pp. 1). https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4040946
Palepu, K., Healy, P., & Peek, E. (2022). Business Analysis and Valuation: IFRS Edition. Cengage Learning.
van Rinsum, M., & van Veen-Dirks, P. (2022). Control in context – veerkracht in turbulente tijden. Maandblad voor Accountancy en Bedrijfseconomie, 96(9/10), 281. https://doi.org/10.5117/mab.96.94826
Zori, S. G., Bakker, M. H. C., Tuokuu, F. X., & Pare, J. (2022). Market reaction to fossil fuel divestment announcements: Evidence from the United States. Business and Society Review, 127(4), 939-960. https://doi.org/10.1111/basr.12295
Sandu, I., Wiersma, M., & Manichand, D. (2022). Time to audit your AI algorithms. Maandblad voor Accountancy en Bedrijfseconomie. https://doi.org/10.5117/mab.96.90108
Reusen, E. (2022). To imitate or not to imitate? A note on control misalignment in supply chains. Maandblad voor Accountancy en Bedrijfseconomie, 96(9/10), 355-361. https://doi.org/10.5117/mab.96.82731
Kohlhase, S. (2022). What to expect from this year's Prinsjesdag. RSM Discovery. https://discovery.rsm.nl/articles/526-what-to-expect-from-this-years-prinsjesdag/
Janssen, A., Hoogendoorn, M., for the OPTI-CLOT study group and SYMPHONY consortium, Cnossen, M. H., & Mathôt, R. A. A. (2022). Application of SHAP values for inferring the optimal functional form of covariates in pharmacokinetic modeling. CPT: Pharmacometrics and Systems Pharmacology, 11(8), 1100-1110. https://doi.org/10.1002/psp4.12828
Agbodjo, S., Seny Kan, K. A., Zori, S. G., & Hussainey, K. (2022). Unraveling the existence of the necessity and sufficiency of accounting information. Journal of Applied Accounting Research, 23(5), 1095-1113. https://doi.org/10.1108/JAAR-03-2021-0077
The department of Accounting and Control contributes to the curriculum of both the Bachelor of Science in International Business Administration (IBA) programme and the Bachelor of Science in Business Administration (Bedrijfskunde) programme.
The department provides courses in financial and managerial accounting. In addition to introductory courses, we also offer two minors and bachelor research projects.
In today’s business world, performance is key. But what is performance, and when is it adequate? And can we design performance measurement systems and corporate governance systems that help managers to make adequate decisions? In the MScBA in Accounting and Financial Management, we provide you with theories and experience that help you answer these questions. We focus on preparing, auditing, analyzing and using (non-)financial information for decision purposes and evaluation purposes.
Research Master in Business and Management
Whether you aspire to an international academic career, or want to do research in the wider world of business, the Research Master in Business and Management provides the ideal preparation. In this exclusive master programme offered by the high-ranking research institute ERIM, a select group of students will be taught by top researchers in management. With no more than 30 students, the two-year programme offers individual supervision, a highly personal approach and the opportunity to pursue your own research interests.
PhD in Management
Talented young researchers get the opportunity to do pioneering and innovative PhD research at ERIM, a top research institute in Europe. In its PhD programme in Management, ERIM offers PhD candidates personal supervision by internationally acclaimed management researchers and excellent research facilities, including a state-of-the-art behavioural lab and advanced survey technology. In addition, a special support programme pays for research expenses like conference visits, international research visits, and data collection. All ERIM’s PhD students are paid a competitive salary and receive career development support.
The faculty members and researchers are highly active and internationally influential. They investigate issues that are of importance to academics and practitioners alike; in management accounting and control, financial analysis and valuation, and auditing. Find out who they are here.