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
Article (20)
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Academic (11)
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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
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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
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Kramer, S., Maas, V., & van 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
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van 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
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de Jong, A., Hooghiemstra, RBH., & van 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
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Maas, V., & van 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
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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
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van Rinsum, M., Douma, J., & Maas, V. (2012). Persoonlijkheid en de tevredenheid met accounting maatstaven onder onzekerheid. MAB, 86(4), 123-131.
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Maas, V., van 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
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van 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
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van Rinsum, M., den Dekker, RC., & van Iersel, J. (2006). Sturen op Aandeelhouderswaarde - Implicaties voor Middenmanagementniveau. MAB, 80(4), 160-169.
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Popular (1)
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Hartmann, F., van Rinsum, M., & Uytdehaage, IJ. (2000). Optieregeling voor alle werknemers is onwerkbaar. NRC Handelsblad, 7.
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Professional (8)
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Rinsum, M. (2020). How to improve project funding decisions. RSM Discovery - Management Knowledge, 37, 25-27. http://hdl.handle.net/1765/124510
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van 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
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van Rinsum, M. (2014). Honesty presents a challenge in performance reporting. RSM Discovery - Management Knowledge, 19(3), 8-9. http://hdl.handle.net/1765/77137
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van Rinsum, M. (2013). Informed discretion in performance evaluations. RSM Insight, 14(2), 8-10. http://hdl.handle.net/1765/41648
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de Jong, A., Hooghiemstra, RBH., & van Rinsum, M. (2013). Attracting non-executive directors to the board. RSM Insight, 15(3), 11-12. http://hdl.handle.net/1765/41649
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Bouwens, JMFG., Hartmann, F., Maas, V., Perego, P., & van Rinsum, M. (2003). Performance Management en de Rol van de Controller in Nederland. Management Control en Accounting, April, 12-15.
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Bouwens, JMFG., Hartmann, F., Maas, V., Perego, P., & van Rinsum, M. (2003). Performance Management in Nederland. Management Control en Accounting, Oktober, 4-8.
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Hartmann, F., van Rinsum, M., & Uytdehaage, IJ. (2000). Een optieregeling voor alle werknemers? Fiducie, 9(1), 7-8.
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Chapter (1)
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Professional (1)
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Hartmann, F., & van Rinsum, M. (2001). Beloningsregelingen en Management Control. In E. de With, & L. Traas (Eds.), Handboek Management Accounting (pp. D4100-1-D4100-22). Kluwer.
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Conference proceeding (1)
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Professional (1)
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Naranjo-Gil, D., & van 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)
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Doctoral Thesis (1)
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Internal (1)
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van Rinsum, M. (2006). Performance Measurement and Managerial Time Orientation. Erasmus University Rotterdam. http://hdl.handle.net/1765/7993
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Inaugural speech (1)
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Popular (1)
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Rinsum, M. (2019). Utilizing Incentives and Accountability: In Control in Control? Erasmus Research Institute of Management (ERIM). Inaugural Addresses Research in Management Series http://hdl.handle.net/1765/120287
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Additional activities (4)
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MAB (Journal)
Editorial work (Academic)
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Management Accounting Research (Journal)
Editorial work (Academic)
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Accounting and Business Research (Journal)
Editorial work (Academic)
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The European Accounting Review (Journal)
Editorial work (Academic)
Award
- Fellowship - ERIM early career talent programme (2006)
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
Featured on RSM Discovery
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 are intended to counter aggressive accounting. Research now finds, they put auditors in a less critical state of mind.
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.
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.
