Dr Stephan Kramer

Stephan Kramer

Associate Professor
Rotterdam School of Management (RSM)
Erasmus University Rotterdam


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


Professional Publications (3)

Work in Progress (3)

  • S. Kramer, V.S. Maas & E. Cardinaels (2019). Color Coded Performance Information and Measurement Noise in Achievement Tasks.
  • S. Kramer (2019). The big birthday crisis: Approaching a new life decade causes CEO underperformance.
  • S. Kramer & V.S. Maas (2019). Selective Attention to Performance Measures and Bias in Subjective Performance Evaluations: An Eye-Tracking Study.

Scholarly Publications (6)


Editorial positions (7)

  • Accounting and Business 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)


Discovery item

The fairness perception of bonus payment allocations

There are two principal ways to approach bonus payments: objective & subjective. Read the pros and cons.


Management accounting

  • Study year: 2019/2020, 2018/2019, 2017/2018, 2016/2017, 2015/2016
  • Code: BKB0018
  • Level: Bachelor 2, Pre-master

Introduction to fraud & forensic accounting

  • Study year: 2018/2019, 2014/2015, 2013/2014
  • Code: BKBMIN024
  • ECTS: 15 Level: Bachelor, Bachelor 3, Bachelor 3

Financial Information and Decision Making

  • Study year: 2019/2020, 2018/2019, 2017/2018
  • Code: BM01AFM
  • ECTS: 5 Level: Master, Master, Master

Business Analysis and Valuation

  • Study year: 2019/2020, 2018/2019
  • Code: BM04AFM
  • ECTS: 5 Level: Master, Master, Master, Master

Presentation and Social Skills

  • Study year: 2019/2020, 2018/2019
  • Code: BM07AFM
  • ECTS: 1 Level: Master, Master, Master, Master

Accounting Analytics

  • Study year: 2018/2019
  • Code: BMME001
  • ECTS: 6 Level: Master

AFM Master Thesis

  • Study year: 2019/2020, 2018/2019, 2017/2018
  • Code: BMMTAFM
  • ECTS: 16 Level: Master

Past courses


  • 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