Dr Stephan Kramer

Associate Professor

Rotterdam School of Management (RSM)

Erasmus University Rotterdam

Connected with

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.

Professional experience

Associate Professor

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

Publications

Professional Publications (3)

S. Kramer (2017). Performance evaluations and control system design. RSM Discovery - Management Knowledge, 29 (1), 10-11.
S. Kramer (2015). The fairness perception of bonus payment allocations. RSM Discovery - Management Knowledge, 24 (4), 15-16.
F.G.H. Hartmann, S. Kramer, S. Slapnicar, C.V. Bosman & N. Dalla Via (2012). Can neuroscience inform management accountants? Financial Management .

Scholarly Publications (7)

S. Kramer & V.S. Maas (2019). Selective Attention as a Determinant of Escalation Bias in Subjective Performance Evaluations (Forthcoming). Behavioral Research in Accounting .
M.K. Holzhacker, S. Kramer, M. Matejka & N. Hoffmeister (2019). Relative Target Setting and Cooperation. Journal of Accounting Research, 57 (1), 211-239. doi: 10.1111/1475-679X.12244
L. Voussem, S. Kramer & U. Schaeffer (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. doi: 10.1016/j.mar.2015.10.001
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
J. Bol, S. Kramer & V.S. Maas (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. doi: 10.1016/j.aos.2016.01.001
S. Kramer & F.G.H. Hartmann (2014). How Top-Down and Bottom-Up Budgeting affect Budget Slack and Performance through Social and Economic Exchange. Abacus, 50 (3), 314-340. doi: 10.1111/abac.12032
E. Perrey, U. Schaeffer & S. Kramer (2010). Rechnungslegungsforschung in deutschsprachigen wissenschaftlichen Zeitschriften. Eine Publikationsanalyse [Accounting Research in German Academic Journals]. Die Betriebswirtschaft, 70 (6), 481-494.

Work in Progress (5)

S. Kramer (2019). Predicting firm efficiency.
S. Kramer (2019). CEO target setting.
S. Kramer (2019). The big birthday crisis: CEOs’ new life decades and firm performance.
S. Kramer, V.S. Maas & E. Cardinaels (2019). Color Coded Performance Information and Measurement Noise in Achievement Tasks.
S. Kramer (2019). Control system design in hospitals.