Prof. Marcel van Rinsum

Professor of Accounting & Incentives

Department of Accounting and Control

Rotterdam School of Management (RSM)

Erasmus University Rotterdam

Connected with

Erasmus Accounting Research Group

Profile

Marcel van Rinsum is Professor of Accounting & Incentives

After obtaining a MSc in Business Economics with a specialization in Financial Management from the University of Amsterdam (with distinction), he earned his PhD degree in 2006. His teaching activities include bachelor, master, as well as MBA and executive courses. He is the Chair of the Department of Accounting & Control.

His research focuses on performance measurement and reporting, bonus systems and evaluation judgments, and has been published in international journals, including: Accounting and Business Research; Accounting, Organizations and Society; The Accounting Review; Contemporary Accounting Research; European Accounting Review; Journal of Accounting Research; Long Range Planning; and Management Accounting Research.

Professional experience

Full Professor

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

Endowed Professor

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

Publications

Professional Publications (8)

M. van Rinsum (2017). How can auditors avoid the perils of aggressive accounting? RSM Discovery - Management Knowledge, 30 (2), 14-16.
M. van Rinsum (2014). Honesty presents a challenge in performance reporting. RSM Discovery - Management Knowledge, 19 (3), 8-9.
M. van Rinsum (2013). Informed discretion in performance evaluations. RSM Insight, 14 (2), 8-10.
A. de Jong, R.B.H. Hooghiemstra & M. van Rinsum (2013). Attracting non-executive directors to the board. RSM Insight, 15 (3), 11-12.
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.

Scholarly Publications (11)

N. Dalla Via, P.M. Perego & M. van Rinsum (2019). How Accountability Type Influences Information Search Processes and Decision Quality. Accounting, Organizations and Society, 75 (May), 79-91. doi: 10.1016/j.aos.2018.10.001 [go to publisher's site]
M. van Rinsum, V.S. Maas & D. Stolker (2018). Disclosure Checklists and Auditors' Judgments of Aggressive Accounting. The European Accounting Review, 27 (2), 383-399. doi: 10.1080/09638180.2017.1304228
S. Kramer, V.S. Maas & M. van Rinsum (2016). Relative Performance Information, Rank Ordering and Employee Performance: A Research Note. Management Accounting Research, 33 (December), 16-24. doi: 10.1016/j.mar.2016.03.004
M. van Rinsum (2015). Discussion of "Managers' Discretionary Adjustments: The Influence of Uncontrollable Events and Compensation Interdependence". Contemporary Accounting Research, 32 (1), 160-168. doi: 10.1111/1911-3846.12100
A. De Jong, R.B.H. Hooghiemstra & M. van Rinsum (2014). To accept or reject an offer to join the board: Dutch evidence. Long Range Planning, 47 (5), 262-276. doi: 10.1016/j.lrp.2012.06.001
V.S. Maas & M. van Rinsum (2013). How Control System Design Influences Performance Misreporting. Journal of Accounting Research, 51 (5), 1159-1186. doi: 10.1111/1475-679X.12025
M. van Rinsum & F.H.M. Verbeeten (2012). The Impact of Subjectivity in Performance Evaluation Practices on Public Sector Managers' Motivation. Accounting and Business Research, 42 (4), 377-396. doi: 10.1080/00014788.2012.653747
V.S. Maas, M. van Rinsum & K.L. Towry (2012). In Search of Informed Discretion: An Experimental Investigation of Fairness and Trust Reciprocity. The Accounting Review, 87 (2), 617-644. doi: 10.2308/accr-10205
M. van Rinsum, J. Douma & V.S. Maas (2012). Persoonlijkheid en de tevredenheid met accounting maatstaven onder onzekerheid. MAB, 86 (4), 123-131.
M. van Rinsum, R.C. den Dekker & V.S. Maas (2011). Prestatiemeting ten Tijde van Economische Crisis: de Aanpak van DSM. MAB, 85 (9), 430-436. [go to publisher's site]
M. van Rinsum, R.C. den Dekker & J. van Iersel (2006). Sturen op Aandeelhouderswaarde - Implicaties voor Middenmanagementniveau. MAB, 80 (4), 160-169.

Semi Scientific Publications

F.G.H. Hartmann, M. van Rinsum & I.J. Uytdehaage (2000, augustus 9). Optieregeling voor alle werknemers is onwerkbaar. NRC Handelsblad , pp. 7.

Doctoral Thesis

M. van Rinsum (2006, oktober 20). Performance Measurement and Managerial Time Orientation. Erasmus University Rotterdam (168 pag.) (Rotterdam: Erasmus Research Institute of Management (PhD Serie 088)) Prom./coprom.: prof.dr. F.G.H. Hartmann.

Recognitions

Editorial positions (7)

Accounting and Business Research

Editorial Board
Contemporary Accounting Research

Ad Hoc Reviewer
Management Accounting Research

Editorial Board
The European Accounting Review

Editorial Board
Accounting, Organizations and Society

Ad Hoc Reviewer
The Accounting Review

Ad Hoc Reviewer
Behavioral Research in Accounting

Ad Hoc Reviewer

Organization Memberships (4)

American Accounting Association (AAA)

HTTP://AAAHQ.ORG/

Member
American Accounting Association (AAA)

HTTP://AAAHQ.ORG/

Member Award Committee
European Accounting Association (EAA)

http://www.eaa-online.org/

Member
European Network for Experimental Accounting Research (ENEAR)

https://experimentalaccountingresearch.com/

Member Scientific Board

Media

Discovery items

Disclosure checklists may not help to counter aggressive accounting

Disclosure checklists are intended to counter aggressive accounting. Research now finds, they put auditors in a less critical state of mind.

Even when lying, people are unselfish

New research by Associate Professor Marcel van Rinsum of RSM reveals managers are more likely to overstate numbers if it means colleagues get some kind of benefit.

Attracting non-executive directors to the board

Companies that are performing poorly need to consider new board members’ intrinsic motivations and the potential for enhancing their reputation if they are to improve the effectiveness of their board.

Informed discretion in performance evaluations

Courses

Financial management & control

Study year: 2019/2020, 2018/2019
Code: BM-IM12CC
ECTS: 8 Level: Master

IM Research clinic

Study year: 2019/2020, 2018/2019
Code: BM-IMRC
Level: Master

Past courses

Accounting

Study year: 2018/2019
Code: BM05MIM
ECTS: 2 Level: Master

Financial management & control

Study year: 2017/2018, 2016/2017, 2015/2016
Code: BM-IM07CC
ECTS: 4 Level: Master

Management control

Study year: 2015/2016
Code: BM03AFM
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

Financial management & control

Study year: 2014/2015
Code: IM07CC
ECTS: 4 Level: Master

Management control

Study year: 2014/2015
Code: RSM03AC
ECTS: 6 Level: Master

Management Accounting

Study year: 2013/2014
Code: BAB 01
ECTS: 6

Management Accounting

Study year: 2013/2014
Code: BAB01
ECTS: 6 Level: Bachelor 2, Bachelor 2

Management accounting

Study year: 2013/2014
Code: BKB0018
ECTS: 6 Level: Bachelor 2

Disclosure checklists may not help to counter aggressive accounting

Disclosure checklists are intended to counter aggressive accounting. Research now finds, they put auditors in a less critical state of mind.

+31 10 4082374

mrinsum@rsm.nl

Visiting address

Office: Mandeville Building T08-04
Burgemeester Oudlaan 50
3062 PA Rotterdam

Postal address

Postbus 1738
3000 DR Rotterdam
Netherlands

Find this faculty member's ancillary activities.

Prof. Marcel van Rinsum

Profile

Professional experience

Full Professor

Endowed Professor

Publications

Professional Publications (8)

Scholarly Publications (11)

Semi Scientific Publications

Doctoral Thesis

Recognitions

Editorial positions (7)

Organization Memberships (4)

Media

Discovery items

Courses

Financial management & control

IM Research clinic

Past courses

Accounting

Financial management & control

Management control

Financial Management

Financial Management

Financial management & control

Management control

Management Accounting

Management Accounting

Management accounting

Award

Disclosure checklists may not help to counter aggressive accounting