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 (2020). Selective Attention as a Determinant of Escalation Bias in Subjective Performance Evaluations (In Press). Behavioral Research in Accounting, 32 (1), 87-100. doi: 10.2308/bria-18-021
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
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
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
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 (2020). Target setting and capacity utilization in multi-divisional firms.
S. Kramer (2020). CEO target setting.
S. Kramer (2020). The big birthday crisis: CEOs’ new life decades and firm performance.
S. Kramer, V.S. Maas & E. Cardinaels (2020). Color Coded Performance Information and Measurement Noise in Achievement Tasks.
S. Kramer (2020). Control system design in hospitals.

Recognitions

Editorial positions (8)

Accounting and Business Research

Ad Hoc Reviewer
Contemporary Accounting Research

Ad Hoc Reviewer
The European Accounting Review

Ad Hoc Reviewer
Accounting, Organizations and Society

Ad Hoc Reviewer
Abacus

Ad Hoc Reviewer
The Accounting Review

Ad Hoc Reviewer
Accounting Horizons

Ad Hoc Reviewer
Behavioral Research in Accounting

Editorial Board

Organization Memberships (2)

European Accounting Association (EAA)

http://www.eaa-online.org/

Member
American Accounting Association (AAA)

HTTP://AAAHQ.ORG/

Member

Media

Media items

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…
Executive Finance 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…
cmweb 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…
Executive Finance Friday, 9 November 2018