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Profile

Stephan Kramer is Associate Professor of Accounting and Control at RSM. He is also the Academic Director of the Accounting and Financial Management program. Stephan holds a PhD from WHU – Otto Beisheim School of Management (Germany) and a MSc degree in Business Information Systems from the University of Muenster (Germany). Stephan has published in journals including Journal of Accounting Research, Accounting, Organizations and Society, Management Accounting Research and Abacus. In 2016, he and his co-authors were awarded the David Solomon’s prize for the best article of the year in Management Accounting Research. In 2014, Stephan visited the University of Texas at Austin. His research focuses on how incentive system design, governance mechanisms, target setting practices and performance evaluation shapes managers' behavior. Stephan has taught various courses in undergraduate, graduate and executive programs, such as Management Accounting and Control, Risk Management, Accounting Information Systems and Fraud and Forensic Investigations.

Publications

Academic (7)
  • Kramer, S., & Maas, V. (2020). Selective Attention as a Determinant of Escalation Bias in Subjective Performance Evaluations (In Press). Behavioral Research in Accounting, 32(1), 87-100. https://doi.org/10.2308/bria-18-021

  • Holzhacker, MK., Kramer, S., Matejka, M., & Hoffmeister, N. (2019). Relative Target Setting and Cooperation. Journal of Accounting Research, 57(1), 211-239. https://doi.org/10.1111/1475-679X.12244

  • Bol, J., Kramer, S., & Maas, V. (2016). How Control System Design Affects Performance Evaluation Compression: The Role of Information Accuracy and Outcome Transparency. Accounting, Organizations and Society, 51(May), 64-73. https://doi.org/10.1016/j.aos.2016.01.001

  • Voussem, L., Kramer, S., & Schaeffer, U. (2016). Fairness Perceptions of Annual Bonus Payments: The Effects of Subjective Performance Measures and the Achievement of Bonus Targets. Management Accounting Research, 30(March), 32-46. https://doi.org/10.1016/j.mar.2015.10.001

  • 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

  • Kramer, S., & Hartmann, F. (2014). How Top-Down and Bottom-Up Budgeting affect Budget Slack and Performance through Social and Economic Exchange. Abacus, 50(3), 314-340. https://doi.org/10.1111/abac.12032

  • Perrey, E., Schaeffer, U., & Kramer, S. (2010). Rechnungslegungsforschung in deutschsprachigen wissenschaftlichen Zeitschriften. Eine Publikationsanalyse [Accounting Research in German Academic Journals]. Die Betriebswirtschaft, 70(6), 481-494.

Professional (3)
  • Kramer, S. (2017). Performance evaluations and control system design. RSM Discovery - Management Knowledge, 29(1), 10-11. http://hdl.handle.net/1765/98612

  • Kramer, S. (2015). The fairness perception of bonus payment allocations. RSM Discovery - Management Knowledge, 24(4), 15-16. http://hdl.handle.net/1765/79318

  • Hartmann, F., Kramer, S., Slapnicar, S., Bosman, CV., & Dalla Via, N. (2012). Can neuroscience inform management accountants? Financial Management.

Courses

Financial Decision Making and Control

  • Study year: 2022/2023, 2021/2022, 2020/2021, 2019/2020, 2018/2019, 2017/2018
  • Code: BM01AFM
  • Level: ERIM, Exchange, IM/CEMS, Master

Reporting, Analysis and Valuation

  • Study year: 2022/2023, 2021/2022, 2020/2021, 2018/2019
  • Code: BM04AFM
  • Level: ERIM, Exchange, IM/CEMS, Master

Management Control

  • Study year: 2022/2023, 2021/2022, 2020/2021
  • Code: BM06AFM
  • Level: ERIM, Exchange, IM/CEMS, Master

AFM Master Thesis

  • Study year: 2022/2023, 2021/2022, 2020/2021, 2019/2020, 2018/2019, 2017/2018
  • Code: BMMTAFM
  • Level: Master

Past courses

International Financial Reporting

  • Study year: 2021/2022, 2020/2021
  • Code: BM05AFM
  • Level: ERIM, Exchange, IM/CEMS, Master

Management accounting

  • Study year: 2021/2022, 2020/2021
  • Code: BK2113
  • Level: Bachelor 2, Pre-master

Management Accounting

  • Study year: 2021/2022, 2020/2021
  • Code: BT2113
  • Level: Bachelor 2, Bachelor 3, Pre-master

IM Research clinic

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

IM Research clinic

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

Presentation and Social Skills

  • Study year: 2020/2021, 2019/2020, 2018/2019
  • Code: BM07AFM
  • ECTS: 1 Level: ERIM, Exchange, IM/CEMS, Master

Causal Inference

  • Study year: 2019/2020
  • Code: BERMAMC021
  • Level: Master

Accounting Analytics

  • Study year: 2018/2019
  • Code: BMME001
  • ECTS: 6 Level: Master

Introduction to fraud & forensic accounting

  • Study year: 2018/2019, 2014/2015, 2013/2014
  • Code: BKBMIN024
  • ECTS: 15 Level: Bachelor, Bachelor 3, Bachelor 3

Management accounting

  • Study year: 2018/2019, 2017/2018, 2016/2017, 2015/2016
  • Code: BKB0018
  • ECTS: 6 Level: Bachelor 2, Pre-master

Controllership

  • Study year: 2017/2018, 2016/2017, 2015/2016
  • Code: BMME006
  • ECTS: 6 Level: Master

Management Accounting

  • Study year: 2017/2018, 2016/2017, 2015/2016, 2014/2015
  • Code: BAB001
  • ECTS: 6 Level: Bachelor 2, Bachelor 2, Pre-master

Topics in FinTech

  • Study year: 2017/2018
  • Code: BERMSS020
  • ECTS: 3 Level: Master

International Finance and Control

  • Study year: 2014/2015
  • Code: RSMME005
  • ECTS: 6 Level: Master

Management control

  • Study year: 2013/2014
  • Code: BKM03AC
  • ECTS: 5 Level: Master

Management control

  • Study year: 2013/2014
  • Code: RSM03AC
  • ECTS: 6 Level: Master

Featured in the media

Featured on RSM Discovery

The fairness perception of bonus payment allocations

There are two principal ways to approach bonus payments: objective & subjective. Read the pros and cons.