Dr Florian Elsinger

Florian Elsinger

Assistant Professor
Rotterdam School of Management (RSM)
Erasmus University Rotterdam


Florian Elsinger joined RSM as an Assistant Professor in Management Accounting in 2018. He obtained his PhD in Accounting from the University of Bern in 2018. In fall 2017, Florian was a visiting PhD student at the University of Illinois at Urbana-Champaign. He focuses on experimental research in management accounting. His research interests include the delegation of decision authority in organizations, performance evaluation and measurement, and transfer pricing.


  • Academic (1)
    • Arnold, M. C., Elsinger, F., & Rankin, F. W. (2021). The Unintended Consequences of Headquarters' Involvement in Decentralized Transfer Price Negotiations: Experimental Evidence. Management Science. https://doi.org/10.1287/mnsc.2020.3843

  • Internal (1)
    • Elsinger, F. (2018). Essays on Behavioral Aspects of the Delegation and Limitation of Decision-Making Authority in Organizations. University of Bern.


Discovery item

Transfer price negotiations: should headquarters back off or take over?

Do company headquarters have all the necessary information that divisions have when it comes to decentralized transfer price negotiations?



  • Study year: 2021/2022, 2020/2021, 2019/2020, 2018/2019
  • Code: BMME006
  • Level: Master

Past courses

Management Accounting

  • Study year: 2020/2021, 2019/2020, 2018/2019
  • Code: BAB001
  • Level: Bachelor 2, Bachelor 2, Pre-master

Management accounting

  • Study year: 2020/2021
  • Code: BK2113
  • Level: Bachelor 2, Pre-master

Management accounting

  • Study year: 2020/2021, 2019/2020, 2018/2019
  • Code: BKB0018
  • Level: Bachelor 2, Pre-master

Management Accounting

  • Study year: 2020/2021
  • Code: BT2113
  • Level: Bachelor 2, Bachelor 3, Pre-master