Throughout its activities ERIM has five distinct areas of research in management:
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Business Processes, Logistics & Information Systems (LIS)
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Organisation (ORG)
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Finance & Accounting (F&A)
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Marketing (MKT)
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Strategy & Entrepreneurship (S&E)
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.
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Ahci, M. (2024). Less is More: Peer Learning from Nondisclosures. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.4792479
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Ahci, M., & Joos, P. (2024). Text-Based Innovation Measure and Firm Performance. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.4797745
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Pruijssers, J., & van Rinsum, M. (2024). The Effects of Client Importance and Career Concerns on Auditors’ Judgment Conservatism. Behavioral Research in Accounting, 36(1), 67-84. https://doi.org/10.2308/bria-2022-031
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Margolin, M., Reimer, M., & Schaupp, D. (Accepted/In press). The Effects of Real-Time Feedback on Effort and Performance: Evidence from a Natural Quasi-Experiment. Management Science. https://doi.org/10.1287/mnsc.2022.02084
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Kramer, S., & Matějka, M. (2024). Disturbing the quiet life? Competition and CEO incentives. The Accounting Review, 99(2), 279-305. https://doi.org/10.2308/tar-2022-0393
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de Jong, A., Ghazizadeh, P., Schlingemann, F. P., & Shazia, F. (2024). Why do managers announce the intention to sell large assets? International Review of Finance. Advance online publication. https://doi.org/10.1111/irfi.12461
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Cardinaels, E., Kramer, S., & Maas, V. S. (Accepted/In press). Navigating Through the Noise: The Effect of Color-Coded Performance Feedback on Decision-Making. Contemporary Accounting Research, 41(2), 1031-1057. https://doi.org/10.1111/1911-3846.12932
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Kramer, S. (2024). The Big Birthday Crisis: Exploring the Influence of 9-Ending Ages on CEO Behavior and Firm Outcomes.
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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), 81-108. https://doi.org/10.2308/issues-2023-013
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Ortiz, M., Peter, C. D., Urzúa I., F., & Volpin, P. F. (2023). Mandatory Financial Disclosure and M&A Activity. The Review of Financial Studies, 36(12), 4788-4823. https://doi.org/10.1093/rfs/hhad052
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Müller, M. A., Peter, C. D., & Urzúa I., F. (2023). Owner Exposure through Firm Disclosure. The Accounting Review, 98(6), 381-405. https://doi.org/10.2308/tar-2020-0270
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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), Article 101568. https://doi.org/10.1016/j.jacceco.2022.101568
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Heese, J., Pérez-Cavazos, G., & Peter, C. D. (2023). When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting. Accounting Review, 98(7), 261-288. Article 7. https://doi.org/10.2308/tar-2021-0600
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Hecht, G., Maas, V., & van Rinsum, M. (2023). The Effects of Transparency and Group Incentives on Managers’ Strategic Promotion Behavior. The Accounting Review, 98(7), 239-260. https://doi.org/10.2308/tar-2020-0208
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Fourne, S., Guessow, D., Margolin, M., & Schäffer, U. (2023). Controllers and Strategic Decision-Making: The Role of Cognitive Flexibility in Controller-Manager Collaboration. Management Accounting Research, 60, Article 100840. https://doi.org/10.1016/j.mar.2023.100840
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Amberger, H. J., & Kohlhase, S. (2023). International taxation and the organizational form of foreign direct investment. Journal of International Business Studies, 54(8), 1529-1561. https://doi.org/10.1057/s41267-023-00614-1
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Agana, J. A., Zori, S. G., & Alon, A. (2023). IFRS Adoption Approaches and Accounting Quality. International Journal of Accounting, 58(3), Article 2350009. https://doi.org/10.1142/s1094406023500099
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.
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.
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.