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
Article (10)
Academic (7)
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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.
Courses
Management accounting
- Study year: 2022/2023, 2021/2022, 2020/2021
- Code: BK2113
- Level: Bachelor 2, Pre-master
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
Management Accounting
- Study year: 2022/2023, 2021/2022, 2020/2021
- Code: BT2113
- Level: Bachelor 2, Bachelor 3, Pre-master
Past courses
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, 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
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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
There are two principal ways to approach bonus payments: objective & subjective. Read the pros and cons.
