Prof. Marcel van Rinsum

Marcel van Rinsum

Professor of Accounting & Incentives
Rotterdam School of Management (RSM)
Erasmus University Rotterdam

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. 

Publications

  • Academic (11)
    • Dalla Via, N., Perego, P., & Rinsum, M. (2019). How Accountability Type Influences Information Search Processes and Decision Quality. Accounting, Organizations and Society, 75(May), 79-91. https://doi.org/10.1016/j.aos.2018.10.001

    • Rinsum, M., Maas, V., & Stolker, D. (2018). Disclosure Checklists and Auditors' Judgments of Aggressive Accounting. The European Accounting Review, 27(2), 383-399. https://doi.org/10.1080/09638180.2017.1304228

    • Kramer, S., Maas, V., & Rinsum, M. (2016). Relative Performance Information, Rank Ordering and Employee Performance: A Research Note. Management Accounting Research, 33(December), 16-24. https://doi.org/10.1016/j.mar.2016.03.004

    • Rinsum, M. (2015). Discussion of "Managers' Discretionary Adjustments: The Influence of Uncontrollable Events and Compensation Interdependence". Contemporary Accounting Research, 32(1), 160-168. https://doi.org/10.1111/1911-3846.12100

    • Jong, A., Hooghiemstra, RBH. R., & Rinsum, M. (2014). To accept or reject an offer to join the board: Dutch evidence. Long Range Planning, 47(5), 262-276. https://doi.org/10.1016/j.lrp.2012.06.001

    • Maas, V., & Rinsum, M. (2013). How Control System Design Influences Performance Misreporting. Journal of Accounting Research, 51(5), 1159-1186. https://doi.org/10.1111/1475-679X.12025

    • Rinsum, M., & Verbeeten, FHM. (2012). The Impact of Subjectivity in Performance Evaluation Practices on Public Sector Managers' Motivation. Accounting and Business Research, 42(4), 377-396. https://doi.org/10.1080/00014788.2012.653747

    • Rinsum, M., Douma, J., & Maas, V. (2012). Persoonlijkheid en de tevredenheid met accounting maatstaven onder onzekerheid. MAB, 86(4), 123-131.

    • Maas, V., Rinsum, M., & Towry, KL. (2012). In Search of Informed Discretion: An Experimental Investigation of Fairness and Trust Reciprocity. The Accounting Review, 87(2), 617-644. https://doi.org/10.2308/accr-10205

    • Rinsum, M., den Dekker, RC., & Maas, V. (2011). Prestatiemeting ten Tijde van Economische Crisis: de Aanpak van DSM. MAB, 85(9), 430-436. http://hdl.handle.net/1765/26089

    • Rinsum, M., den Dekker, RC., & van Iersel, J. (2006). Sturen op Aandeelhouderswaarde - Implicaties voor Middenmanagementniveau. MAB, 80(4), 160-169.

  • Popular (1)
    • Hartmann, F., Rinsum, M., & Uytdehaage, IJ. (2000). Optieregeling voor alle werknemers is onwerkbaar. NRC Handelsblad, 7.

  • Professional (8)
    • Rinsum, M. (2020). How to improve project funding decisions. RSM Discovery - Management Knowledge, 37, 25-27. http://hdl.handle.net/1765/124510

    • Rinsum, M. (2017). How can auditors avoid the perils of aggressive accounting? RSM Discovery - Management Knowledge, 30(2), 14-16. http://hdl.handle.net/1765/100183

    • Rinsum, M. (2014). Honesty presents a challenge in performance reporting. RSM Discovery - Management Knowledge, 19(3), 8-9. http://hdl.handle.net/1765/77137

    • Rinsum, M. (2013). Informed discretion in performance evaluations. RSM Insight, 14(2), 8-10. http://hdl.handle.net/1765/41648

    • Jong, A., Hooghiemstra, RBH. R., & Rinsum, M. (2013). Attracting non-executive directors to the board. RSM Insight, 15(3), 11-12. http://hdl.handle.net/1765/41649

    • Bouwens, JMFG., Hartmann, F., Maas, V., Perego, P., & Rinsum, M. (2003). Performance Management en de Rol van de Controller in Nederland. Management Control en Accounting, April, 12-15.

    • Bouwens, JMFG., Hartmann, F., Maas, V., Perego, P., & Rinsum, M. (2003). Performance Management in Nederland. Management Control en Accounting, Oktober, 4-8.

    • Hartmann, F., Rinsum, M., & Uytdehaage, IJ. (2000). Een optieregeling voor alle werknemers? Fiducie, 9(1), 7-8.

  • Professional (1)
    • Hartmann, F., & Rinsum, M. (2001). Beloningsregelingen en Management Control. In E. de With, & L. Traas (Eds.), Handboek Management Accounting (pp. D4100-1-D4100-22). Kluwer.

  • Professional (1)
    • Naranjo-Gil, D., & Rinsum, M. (2006). The effect of management style and management accounting system design on performance. In Journal of Applied Management Accounting Research (pp. 33-44)

  • Popular (1)
    • Rinsum, M. (2019). Utilizing Incentives and Accountability: In Control in Control? Erasmus Research Institute of Management. Inaugural Addresses Research in Management Series http://hdl.handle.net/1765/120287

Additional activities (4)

  • MAB (Journal)

    Editorial work (Academic)

  • Management Accounting Research (Journal)

    Editorial work (Academic)

  • Accounting and Business Research (Journal)

    Editorial work (Academic)

  • The European Accounting Review (Journal)

    Editorial work (Academic)

Media

Discovery items

RSM Discovery magazine 37 – out now!

Issue 37: devoted to understand the benefits of data analytics in an age where big data have become woven into the very fabric of our lives.

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.

Courses

IM Research clinic

  • Study year: 2021/2022, 2020/2021
  • Code: BM-IM-RC
  • Level: Master

Management Control

  • Study year: 2021/2022, 2020/2021, 2019/2020, 2018/2019
  • Code: BM-IM12CC
  • Level: Master

Management Control

  • Study year: 2021/2022, 2020/2021
  • Code: BM06AFM
  • Level: ERIM, Exchange, IM/CEMS, Master

Accounting Analytics

  • Study year: 2021/2022, 2020/2021
  • Code: BMME001
  • Level: Master, Master, Master, Master

Past courses

Accounting

  • Study year: 2020/2021
  • Code: BM31MIM
  • ECTS: 3 Level: Master

Accounting PT

  • Study year: 2020/2021
  • Code: BM31MIM-P
  • ECTS: 3 Level: Master

Advanced Business Analysis and Valuation

  • Study year: 2020/2021
  • Code: BMME002
  • ECTS: 6 Level: ERIM, Exchange, IM/CEMS, Master, Master

IM Research clinic

  • Study year: 2020/2021, 2019/2020, 2018/2019
  • Code: BM-IMRC
  • Level: Master

Innovation Management

  • Study year: 2020/2021
  • Code: BM-IM09CC
  • ECTS: 8 Level: Master

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, 2012/2013
  • 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, 2012/2013
  • Code: BKB0018
  • ECTS: 6 Level: Bachelor 2

Award

  • Fellowship - ERIM early career talent programme (2006)