Prof. Frank Hartmann

Frank Hartmann

Professor of Management Accounting and Management Control
Rotterdam School of Management (RSM)
Erasmus University Rotterdam

Profile

Frank Hartmann is a professor at the Department of Accounting & Control, Rotterdam School of Management, Erasmus University (RSM).



His research activities focus on investigating management control system design. He has published widely on this topic both nationally and internationally, and teaches the subject in post-graduate controller and PhD programs in various countries.



Before joining RSM, Professor Hartmann held a faculty position at the University in Amsterdam where he was appointed full professor in 1998 and became founding director of the university's business school.



He has held visiting researcher and lecturer positions at the University of Southern California in Los Angeles, the USA, Pablo de Olavide University in Seville, Spain, Bocconi University in Milan, Italy, University of Ljubljana in Slovenia, University of the Dutch Antilles in Curaçao, and the University of Sydney in Australia.



He received his PhD from Maastricht University in 1997.

Professional experience

Full Professor

Erasmus University Rotterdam
RSM - Rotterdam School of Management
Department of Accounting & Control

Publications

Work in Progress

  • F.G.H. Hartmann (2019). Thinking behavior under accountability. Financial Management .

Professional Publications (21)

  • F.G.H. Hartmann (2017). Finding the tipping point between financial and social incentives. RSM Discovery - Management Knowledge, 31 (3), 5-7.
  • F.G.H. Hartmann, K.E.H. Maas & P.M. Perego (2016). Corporate Social Responsibility and Controllers (original title: Den Wald vor lauter Bäumen nicht sehen: Controller auf der Suche nach Nachhaltigkeit). In E. Günther & K.-H. Steinke (Ed.), CSR und Controlling . Berlin Heidelberg: Springer-Verlag
  • F.G.H. Hartmann (2016). Accounting fraud and the role of emotions. RSM Discovery - Management Knowledge, 26 (2), 14-15.
  • F.G.H. Hartmann (2014). What makes a modern management accountant effective: is it a case of nature or nurture? Financial Management .
  • F.G.H. Hartmann (2014). Studying Controllership. Mercury, 2014 (7-8), 92-96.
  • C. Chapman, A. Kern, F.G.H. Hartmann, P.M. Perego & ,. et al. (2013). International Approaches to Clinical Costing. (Extern rapport). Bristol: Healthcare Financial Management Association (HFMA)
  • F.G.H. Hartmann (2012). The perceived fairness of performance evaluations. RSM Insight, 12 (4), 8-10.
  • F.G.H. Hartmann, S. Kramer, S. Slapnicar, C.V. Bosman & N. Dalla Via (2012). Can neuroscience inform management accountants? Financial Management .
  • F.G.H. Hartmann & J. Zuurbier (2010). Integraal besturen in de zorg. Amsterdam: Reed Business
  • F.G.H. Hartmann, E.H.J. Vaassen, L.H.H. Bollen, R.H.G. Meuwissen & J.M.F.G. Bouwens (2006). Management control. Groningen: Wolters-Noordhoff
  • F.G.H. Hartmann & D. Naranjo-Gil (2006). La funcion del controller en la gestion publica. Harvard Deusto Finanzas y Contabilidad, 71 , 74-80.
  • F.G.H. Hartmann, E.H.J. Vaassen, L.H.H. Bollen, R.H.G. Meuwissen & J.M.F.G. Bouwens (2005). Informatiemanagement. Groningen: Wolters-Noordhoff
  • J.M.F.G. Bouwens & F.G.H. Hartmann (2005). Rewarding results that count.
  • P.M. Perego & F.G.H. Hartmann (2005). EPMs in management controlsystemen. Management Control en Accounting, oktober , 21-25.
  • F.G.H. Hartmann, E.H.J. Vaassen, L.H.H. Bollen & R.H.G. Meuwissen (2005). Informatie en control. Groningen: Wolters-Noordhoff
  • F.G.H. Hartmann, E.H.J. Vaassen, L.H.H. Bollen, R.H.G. Meuwissen & J.M.F.G. Bouwens (2005). Interne beheersing. Groningen: Wolters-Noordhoff
  • J.M.F.G. Bouwens, F.G.H. Hartmann, V.S. Maas, P.M. Perego & M. van Rinsum (2003). Performance Management in Nederland. Management Control en Accounting, Oktober , 4-8.
  • J.M.F.G. Bouwens, F.G.H. Hartmann, V.S. Maas, P.M. Perego & M. van Rinsum (2003). Performance Management en de Rol van de Controller in Nederland. Management Control en Accounting, April , 12-15.
  • F.G.H. Hartmann & M. van Rinsum (2001). Beloningsregelingen en Management Control. In E. de With & L. Traas (Eds.), Handboek Management Accounting (pp. D4100-1-D4100-22). Kluwer
  • F.G.H. Hartmann, M. van Rinsum & I.J. Uytdehaage (2000). Een optieregeling voor alle werknemers? Fiducie, 9 (1), 7-8.
  • P.M. Perego & F.G.H. Hartmann (2000). De ontwikkeling van environmental management control. Tijdschrift voor Bedrijfsadministratie, mei , 174-180.

Scholarly Publications (39)

Semi Scientific Publications

Recognitions

Editorial positions (5)

  • Contemporary Accounting Research

    Ad Hoc Reviewer

  • Management Accounting Research

    Ad Hoc Reviewer

  • The European Accounting Review

    Associate Editor

  • Abacus

    Associate Editor

  • The British Accounting Review

    Member Editorial Board

Media

Media items

  • Dangling incentives does not necessarily improve work performance

    A study conducted by RSM has discovered that social pressures or rewards such as bonuses made candidates work harder. But rewards did not improve performance. Therefore, our basic biology limits our ability to improve at certain...

  • CIMA: Work Performance is Dictated by People’s Biology Rather Than Effort or Rewards

    A study conducted by RSM has discovered that social pressures or rewards such as bonuses made candidates work harder. But rewards did not improve performance. Therefore, our basic biology limits our ability to improve at certain...

  • Work performance dictated by ‘biology rather than effort or rewards’

    A study conducted by RSM has discovered that social pressures or rewards such as bonuses made candidates work harder. But rewards did not improve performance. Therefore, our basic biology limits our ability to improve at certain...

  • Kenya: Research Centre - Perks and Higher Salaries Do Not Improve Job Performance

    A study conducted by RSM has discovered that social pressures or rewards such as bonuses made candidates work harder. But rewards did not improve performance. Therefore, our basic biology limits our ability to improve at certain...

  • Work Performance is Dictated by People’s Biology Rather than E…

    A study conducted by RSM and led by Frank Hartmann has discovered that social pressures or rewards such as bonuses made candidates work harder. But rewards did not improve performance. Therefore, our basic biology limits our...

  • Nature or nurture in performance and the brain

    A study conducted by RSM and led by Frank Hartmann has discovered that social pressures or rewards such as bonuses made candidates work harder. But rewards did not improve performance. Therefore, our basic biology limits our...

  • Work Performance is Dictated by People's Biology Rather than Effort or Rewards

    A study conducted by RSM and led by Frank Hartmann has discovered that social pressures or rewards such as bonuses made candidates work harder. But rewards did not improve performance. Therefore, our basic biology limits our...

  • Prestasi Kerja Lebih Ditentukan oleh Faktor Biologis Dibandingkan Kerja Keras atau Imbalan

    A study conducted by RSM and led by Frank Hartmann has discovered that social pressures or rewards such as bonuses made candidates work harder. But rewards did not improve performance. Therefore, our basic biology limits our...

  • Hersenonderzoek: gevoeligheid voor emoties oorzaak van boekhoudfraude

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • Boekhoudfraude vaak door gevoelige medewerkers

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • 'Spiegelneuronen laten controllers met de boekhouding knoeien'

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • Boekhoudfraude vaak door gevoelige accountants

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • 'Gevoelige boekhouder oorzaak van gesjoemel'

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • Hersenonderzoek: gevoeligheid voor emoties vergroot bereidheid tot boekhoudfraude

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • Gevoeligheid voor emoties oorzaak van boekhoudfraude

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • „Gevoelige boekhouder oorzaak van gesjoemel”

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • 'Boekhoudfraude vaak door gevoeligheid boekhouders'

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • 'Gevoelige boekhouder oorzaak van gesjoemel'

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • ‘Gevoelige accountant vatbaar voor boekhoudfraude’

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • 'Gevoelige controller oorzaak van gesjoemel'

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • Gevoelige boekhouder oorzaak van gesjoemel

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • Stereotype van afstandelijke cijferaar: zo gek nog niet

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • "Koele en afstandelijke controller zo gek nog niet"

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • Work performance is dictated by people’s biology rather than effort or rewards, study suggests

    A study conducted by RSM and led by Frank Hartmann has discovered that social pressures or rewards such as bonuses made candidates work harder. But rewards did not improve performance. Therefore, our basic biology limits our...

  • DIE AUTISTISCHE ACCOUNTANT WAS ZO GEK NOG NIET

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • Gevoelige accountants sjoemelen sneller met de cijfers

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • Gevoeligheid voor emoties oorzaak van boekhoudfraude

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • Beroepseed accountants vooral symboliek

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • Beroepseed voor accountants lijkt voornamelijk symboliek

    All accountants are obliged to take the professional oath by 1st of May 2017. However, Frank Hartmann comments the oath might not have any effect as the accountants often engage in unethical conduct unintentionally due to...

  • Moeten accountants autist zijn?

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • ‘Emotional sensitivity’ causes accounting fraud

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • Sensitive accountants "more likely to commit fraud"

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • High ‘emotional sensitivity’ found to cause accounting fraud

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • Accounting fraud now down to emotional sensitivity

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • Why some accountants are easily manipulated

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • Pas op voor empatische controller

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • Hoe zit het met de richting van uw spiegelneuronen?

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • Wanted: Accountants With Hearts of Stone

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • RSM start met Discovery Live serie, over de toekomst van werken

    Next month RSM organises the first ‘RSM Discovery Live’-series called ‘The Future of Work’. It will feature multiple speakers including Henk Volberda, Vareska van de Vrande, Gijs van Houwelingen and Frank Hartmann, who will...

  • RSM launches Discovery Live series, explores the future of work

    Next month RSM organises the first ‘RSM Discovery Live’-series called ‘The Future of Work’. It will feature multiple speakers including Henk Volberda, Vareska van de Vrande, Gijs van Houwelingen and Frank Hartmann, who will...

  • Gevoeligheid voor emoties oorzaak van boekhoudfraude

    Internal accountants who have a neuro-biological predisposition to be sensitive to others' emotions, are likely to manipulate the figures as their manager asks. But only if that manager does so for personal gain, like a bonus or...

  • ‘De beroepsgroep van controllers heeft soms de neiging zichzelf tot halve CEO’s te verklaren’

    An interview with Frank Hartmann allows insight in his perspective of the ideal controller and the trends surrounding it. Especially the emphasis put on social interaction and ambition rather than the analytical abilities.

  • 3 OKTOBER | WAT ALS JE VOOR JE NIEUWE BAAN IN DE HERSENSCANNER MOET

    A discussion of professors and professionals on the topic of changing trends in recruitment with as leading question: What if you would have to do a brain scan for a new job? Fank Hartmann is mentioned to be one of the professors...

  • Bestaat de ideale business controller?

    The business controller must be assertive, dare to confront. Therefore, several properties are attributed to the controller. Secondly, the professional must also be agile and fulfill the role of a strategic partner. According to...

  • 'Het beste wat er aan files te doen is, is niets doen'

    An article regarding why historians would have to deal with facts, not with speculation about what deeply shocks prominent historical figures.

  • HR en Finance als businesspartners: Experts met neus voor diplomatie

    In recent years both the HR manager and the business controller developed themselves into a business partner role. A challenging position with some snags. Key to success: close consultation with management and a high degree of...

  • ‘Krijgt de controller niet te veel aandacht voor de businesspartnerrol?’

    The discussion on the controller as a business partner begins to take existential forms. Optimists talk of a sheep guard against hosanna with five legs and sceptics. Professor Frank Hartmann said the controller already 'half CEOs...

  • Te veel aandacht voor businesspartnerrol?

    The discussion on the controller as a business partner begins to take existential forms. Optimists talk of a sheep guard against hosanna with five legs and sceptics. Professor Frank Hartmann said the controller already 'half CEOs...

  • ’Bonusfobie kost banen’

    The big banks and insurers in the Netherlands are turning their backs on the bonus culture. The financial institutions are going straight against the political and international trend. "Research shows that social appreciation is...

  • Laten we niet meewaaien met Marx

    Frank Hartmann, Professor of Management Accounting and Management Control at RSM has written a brief column in De Volkskrant regarding his opinion on Karl Marx vs. other economists.

Discovery items

Sticks don't work. But which carrot does it take to increase performance?

What makes people perform better? Instruction, combined with social pressure and financial incentives do the trick, prof. Hartmann found.

How the brain's sensitivity for emotions causes accounting fraud

Being sensitive to emotions makes some controllers vulnerable to social pressure from managers promoting their own personal interests.

Frank Hartmann: Controllers hold the steering wheel

Is the image of controllers only looking at past results a true reflection of what they add to a business? Or is there more to it?

Courses

AFM Honours Course

  • Study year: 2019/2020, 2018/2019
  • Code: BMHONAFM

Past courses

Neuroaccounting and Finance

  • Study year: 2018/2019, 2017/2018, 2016/2017, 2015/2016
  • Code: BMME003
  • ECTS: 6 Level: Master

Financial Management

  • Study year: 2014/2015
  • Code: GW4006MD
  • ECTS: 5 Level: Master

Financial Management

  • Study year: 2014/2015
  • Code: GW4006MV
  • ECTS: 5 Level: Master

Neuroaccounting

  • Study year: 2014/2015
  • Code: RSMME093
  • ECTS: 6 Level: Master

Financial Management & Control

  • Study year: 2013/2014
  • Code: IM07CC
  • ECTS: 4 Level: Master

Introduction to Business

  • Study year: 2013/2014
  • Code: BAP64
  • ECTS: 5 Level: Bachelor 1