Profile
For more information, please visit my website: www.stephankramer.com
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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.
Publications
Article (12)
Academic (9)
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Cardinaels, E., Kramer, S., & Maas, V. S. (2024). Navigating Through the Noise: The Effect of Color-Coded Performance Feedback on Decision-Making. Contemporary Accounting Research, 41(2), 1031-1057. https://doi.org/10.1111/1911-3846.12932
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Kramer, S., & Matějka, M. (2024). Disturbing the quiet life? Competition and CEO incentives. The Accounting Review, 99(2), 279-305. https://doi.org/10.2308/tar-2022-0393
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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
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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
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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
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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
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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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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
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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)
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Kramer, S. (2017). Performance evaluations and control system design. RSM Discovery - Management Knowledge, 29(1), 10-11. http://hdl.handle.net/1765/98612
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Kramer, S. (2015). The fairness perception of bonus payment allocations. RSM Discovery - Management Knowledge, 24(4), 15-16. http://hdl.handle.net/1765/79318
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Hartmann, F., Kramer, S., Slapnicar, S., Bosman, CV., & Dalla Via, N. (2012). Can neuroscience inform management accountants? Financial Management (London).
Paper (1)
Academic (1)
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Kramer, S. (2024). The Big Birthday Crisis: Exploring the Influence of 9-Ending Ages on CEO Behavior and Firm Outcomes.
Activities
Additional positions (3)
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RSM b.v.Start date approval: 11 Oct 2022End date approval: 10 Oct 2025Place: ROTTERDAMDescription: Executive Education
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Porto Business SchoolStart date approval: 01 Mar 2024End date approval: 28 Feb 2027Place: PORTODescription: MBA teaching
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FinextStart date approval: 04 Jun 2024End date approval: 03 Jun 2027Place: DELFTDescription: AI/Analytics
Courses
Management accounting
- Study year: 2024/2025, 2023/2024, 2022/2023, 2021/2022, 2020/2021
- Code: BK2113
- Level: Bachelor 2, Pre-master
Financial Decision Making and Control
- Study year: 2024/2025, 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: 2024/2025, 2023/2024, 2022/2023, 2021/2022, 2020/2021, 2018/2019
- Code: BM04AFM
- Level: ERIM, Exchange, IM/CEMS, Master
AFM Master Thesis
- Study year: 2024/2025, 2023/2024, 2022/2023, 2021/2022, 2020/2021, 2019/2020, 2018/2019, 2017/2018
- Code: BMMTAFM
- Level: Master
Management Accounting
- Study year: 2024/2025, 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
- 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
- Code: BAB001
- ECTS: 6 Level: Bachelor 2, Bachelor 2, Pre-master
Topics in FinTech
- Study year: 2017/2018
- Code: BERMSS020
- ECTS: 3 Level: Master
Featured in the media
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Tribute to our reviewers: Best Reviewer Awards—An Editorial
In 2020, scholars from all over the world contributed to the development of the Journal of Management Control with their knowledge in management control research by reviewing our submissions. One of these scholar is Stephan Kramer…
Friday, 21 May 2021 -
Sluiten control- en accountingopleidingen aan op de toekomst?
Stephan Kramer of RSM has given his opinion on the statement that graduates with a Master's in Accounting have the best position in the labour market, according to the UWV. But the Institute of Management Accountants warns that…
Monday, 7 January 2019 -
Sluiten control & accounting opleidingen aan op de toekomst? ‘Grote opleiders doen hun werk al anders’
Stephan Kramer of RSM has given his opinion on the statement that graduates with a Master's in Accounting have the best position in the labour market, according to the UWV. But the Institute of Management Accountants warns that…
Monday, 31 December 2018 -
KPN winnaar financiële innovatieprijs IMA
KPN has won the financial innovation prize, the annual Corporate Recognition Award from the Institute of Management Accountants (IMA). Stephan Kramer, Associate Professor in the Department of Accounting and Control at RSM, was…
Friday, 9 November 2018
Featured on RSM Discovery
