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Working as an Associate Professor of Accounting and Control at RSM, Erasmus University, I employ archival and experimental methods to study the influence of incentive system design, governance mechanisms, target setting practices and performance evaluation on managerial behavior.


I hold a PhD from WHU – Otto Beisheim School of Management (Germany) and a MSc degree in Business Information Systems from the University of Münster (Germany). My research has been published in prestigious journals such as The Accounting Review, Journal of Accounting Research, Accounting Organizations and Society, Contemporary Accounting Research, Management Accounting Research, Behavioral Research in Accounting and Abacus. In 2016, my co-authors and I won the David Solomon’s prize for the best article of the year in Management Accounting Research. In addition to my research activities, I serve on the editorial board of Behavioral Research in Accounting and as an ad-hoc editor at Management Accounting Research. I am also a reviewer for numerous top journals in the field.


My award-winning teaching experience spans various undergraduate, graduate, and executive programs. I taught courses including Financial Analytics, Financial Decision Making, Management Accounting, Risk Management, Accounting Information Systems, and Fraud and Forensic Investigations. At RSM, I’ve held several key positions, including the Academic Director of the Accounting and Financial Management program, and memberships on the AACSB/NVAO accreditation team and the master of science program committee.


I’m actively involved in several initiatives that bridge academic research and professional practice in the field of accounting. I co-organize the annual Erasmus Accounting Workshop, which features innovative research and fosters the network of scholars around the world. Additionally, I served on the Advisory Board for the IMA Corporate Recognition Award, which recognizes corporate innovation in the field of financial management. I’ve also contributed to doctoral education by participating as a faculty member in doctoral colloquiums, supporting the next generation of scholars. My research initiatives have also been recognized with grant support from CIMA and IMA.


If you’re interested in learning more, exploring a collaboration or discussing a business challenge related to finance or data analysis, please don’t hesitate to reach out.


Academic (9)
  • Kramer, S., & Matějka, M. (2024). Disturbing the quiet life? Competition and CEO incentives. The Accounting Review, 99(2), 279-305.

  • Cardinaels, E., Kramer, S., & Maas, V. S. (Accepted/In press). Navigating Through the Noise: The Effect of Color-Coded Performance Feedback on Decision-Making. Contemporary Accounting Research.

  • 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.

  • Holzhacker, MK., Kramer, S., Matejka, M., & Hoffmeister, N. (2019). Relative Target Setting and Cooperation. Journal of Accounting Research, 57(1), 211-239.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • Kramer, S. (2015). The fairness perception of bonus payment allocations. RSM Discovery - Management Knowledge, 24(4), 15-16.

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

Academic (1)
  • Kramer, S. (2024). The Big Birthday Crisis: Exploring the Influence of 9-Ending Ages on CEO Behavior and Firm Outcomes.


Management accounting

  • Study year: 2023/2024, 2022/2023, 2021/2022, 2020/2021
  • Code: BK2113
  • Level: Bachelor 2, Pre-master

Financial Decision Making and Control

  • Study year: 2023/2024, 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: 2023/2024, 2022/2023, 2021/2022, 2020/2021, 2018/2019
  • Code: BM04AFM
  • Level: ERIM, Exchange, IM/CEMS, Master

AFM Master Thesis

  • Study year: 2023/2024, 2022/2023, 2021/2022, 2020/2021, 2019/2020, 2018/2019, 2017/2018
  • Code: BMMTAFM
  • Level: Master

Management Accounting

  • Study year: 2023/2024, 2022/2023, 2021/2022, 2020/2021
  • Code: BT2113
  • Level: Bachelor 2, Bachelor 3, Pre-master

Past courses

Management Control

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

International Financial Reporting

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


  • 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

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Featured on RSM Discovery