F.G.H. (Frank) Hartmann

Frank Hartmann is a professor at the Department of Accounting & Control, Rotterdam School of Management, Erasmus University (RSM).

His research activities focus on investigating management control system design. He has published widely on this topic both nationally and internationally, and teaches the subject in post-graduate controller and PhD programs in various countries.

Before joining RSM, Professor Hartmann held a faculty position at the University in Amsterdam where he was appointed full professor in 1998 and became founding director of the university's business school.

He has held visiting researcher and lecturer positions at the University of Southern California in Los Angeles, the USA, Pablo de Olavide University in Seville, Spain, Bocconi University in Milan, Italy, University of Ljubljana in Slovenia, University of the Dutch Antilles in Curaçao, and the University of Sydney in Australia.

He received his PhD from Maastricht University in 1997.

• Rinsum, M. van & Hartmann, F.G.H. (2013). The Effect of Financial and Non-Financial Performance Measures on Managerial Data Manipulation and Myopia: Analysis of a Causal Path Model.
• Hartmann, F.G.H. & Hunton, J.E. (2012). The Interactive Effect of Long-Term Incentive Frame and Continuous Monitoring Feedback Scope on Managerial Myopia.

• Articles (22)
  • Hartmann, F.G.H., Perego, P.M. & Young, A. (2013). Carbon Accounting: Challenges for Research in Management Control and Performance Measurement. Abacus, accepted.
  • Hartmann, F.G.H. & Slapnicar, S. (2012). Reward fairness and motivation: The role of pay transparency. International Journal of Human Resource Management, 23(20), 4283-4300.
  • Hartmann, F.G.H. & Slapnicar, S. (2012). The perceived fairness of performance evaluation: The role of uncertainty. Management Accounting Research, 23(1), 17-33.
  • Maas, V.S. & Hartmann, F.G.H. (2011). The effects of uncertainty on the roles of controllers and budgets: An exploratory study. Accounting and Business Research, 41(5), 439-458.
  • Hartmann, F.G.H., Naranjo-Gil, D. & Perego, P.M. (2010). The effects of leadership styles and use of performance measures on managerial behavior. The European Accounting Review, 19(2), 275-310.
  • Hartmann, F.G.H. & Maas, V.S. (2010). Why business unit controllers create budget slack: involvement in management, social pressure, and Machiavellianism. Behavioral Research in Accounting, 22(2), 27-49.
  • Hartmann, F.G.H. & Slapnicar, S. (2009). How formal performance evaluation affects trust of subordinate managers in their superior. Accounting, Organizations and Society, 34(6/7), 722-737.
  • Hartmann, F.G.H., Maas, V.S. & Naranjo-Gil, D. (2009). How CFOs determine management accounting innovation: an examination of direct and indirect effects. The European Accounting Review, 18(4), 667-695.
  • Perego, P.M. & Hartmann, F.G.H. (2009). Aligning Performance Measurement Systems with Strategy: The case of environmental Strategy. Abacus, 45(4), 397-428.
  • Naranjo-Gil, D., Hartmann, F.G.H. & Maas, V.S. (2008). Top management team heterogeneity, strategic change and operational performance. British Journal of Management, 19(3), 222-234.
  • Hartmann, F.G.H. & Naranjo-Gil, D. (2007). Management accounting systems, top team heterogeneity and strategic change. Accounting, Organizations and Society, 32(7/8), 735-756.
  • Naranjo-Gil, D. & Hartmann, F.G.H. (2007). How CEOs use management information systems for strategy implementation in hospitals. Health Policy, 81(1), 29-41.
  • Naranjo-Gil, D. & Hartmann, F.G.H. (2006). How top management teams use management accounting systems to implement strategy. Journal of Management Accounting Research, 18(1), 21-53.
  • Hartmann, F.G.H. (2005). Management control in het hoger onderwijs. Management Control en Accounting.
  • Hartmann, F.G.H. (2005). The impact of departmental interdependencies and management accounting systems on subunit performance: a comment. The European Accounting Review, 14(2), 329-334.
  • Hartmann, F.G.H. (2005). Prestatiemeting: de rol van traditionele budgettering. Management Executive, 2005(nov./dec.), 1-8.
  • Hartmann, F.G.H. (2005). The effects of tolerance for ambiguity and uncertainty on the appropriateness of accounting performance measures. Abacus, 41(3), 214-264.
  • Hartmann, F.G.H. & Naranjo-Gil, D. (2004). Leadership versus Management Accounting Systems: An Exploratory Study in Hospitals. Management Control en Accounting, 8(6), 26-31.
  • Hartmann, F.G.H. & Moers, F. (2003). Testing Contingency Hypotheses in Budgetary Research using Moderated Regression Analysis, a Second Look. Accounting, Organizations and Society, 28(7/8), 803-810.
  • Hartmann, F.G.H. (2000). The appropriateness of RAPM: toward the further development of theory. Accounting, Organizations and Society, 25(4/5), 451-482.
  • Hartmann, F.G.H. & Moers, F. (1999). Testing contingency hypotheses in budgetary research: an evaluation of the use of moderated regression analysis. Accounting, Organizations and Society, 24(1999), 291-315.
  • Hartmann, F.G.H. (1998). Accounting for performance evaluation: effects of uncertainty on the appropriateness of accounting performance measures. The European Accounting Review, 7(3), 571-574.

• Book contributions (3)
  • Hartmann, F.G.H. & Slapnicar, S. (2008). Objective rewarding, managerial motivation and organizational commitment: the intervening role of justice. In Studies in Managerial and Financial Accounting (pp. 127-144). Emerald Publishing Group Limited.
  • Hartmann, F.G.H. (2007). Do Accounting Performance Measures Indeed Reduce Managerial Ambiguity Under Uncertainty? In J.Y. Lee & M.J. Epstein (Eds.), Advances in Management Accounting (volume 16) (pp. 159-180). Oxford: Elsevier JAI.
  • Hartmann, F.G.H. & Vaassen, E.H.J. (2003). The Changing Role of Accounting Information Systems: Balancing Controle and Flexibility. In Management Accounting in the Digital Economy (pp. 112-132). Oxford: Oxford University Press.

• Professional publications (14)
  • Hartmann, F.G.H., Kramer, S., Slapnicar, S., Bosman, C.V. & Dalla Via, N. (2012). Can neuroscience inform management accountants? Financial Management.
  • Hartmann, F.G.H. & Zuurbier, J. (2010). Integraal besturen in de zorg. Amsterdam: Reed Business.
  • Hartmann, F.G.H. & Naranjo-Gil, D. (2006). La funcion del controller en la gestion publica. Harvard Deusto Finanzas y Contabilidad, 71, 74-80.
  • Hartmann, F.G.H., Vaassen, E.H.J., Bollen, L.H.H., Meuwissen, R.H.G. & Bouwens, J.M.F.G. (2006). Management control. Groningen: Wolters-Noordhoff.
  • Hartmann, F.G.H., Vaassen, E.H.J., Bollen, L.H.H., Meuwissen, R.H.G. & Bouwens, J.M.F.G. (2005). Interne beheersing. Groningen: Wolters-Noordhoff.
  • Hartmann, F.G.H., Vaassen, E.H.J., Bollen, L.H.H., Meuwissen, R.H.G. & Bouwens, J.M.F.G. (2005). Informatiemanagement. Groningen: Wolters-Noordhoff.
  • Perego, P.M. & Hartmann, F.G.H. (2005). EPMs in management controlsystemen. Management Control en Accounting, oktober, 21-25.
  • Bouwens, J.M.F.G. & Hartmann, F.G.H. (2005). Rewarding results that count.
  • Hartmann, F.G.H., Vaassen, E.H.J., Bollen, L.H.H. & Meuwissen, R.H.G. (2005). Informatie en control. Groningen: Wolters-Noordhoff.
  • Bouwens, J.M.F.G., Hartmann, F.G.H., Maas, V.S., Perego, P.M. & Rinsum, M. van (2003). Performance Management in Nederland. Management Control en Accounting, Oktober, 4-8.
  • Bouwens, J.M.F.G., Hartmann, F.G.H., Maas, V.S., Perego, P.M. & Rinsum, M. van (2003). Performance Management en de Rol van de Controller in Nederland. Management Control en Accounting, April, 12-15.
  • Hartmann, F.G.H. & Rinsum, M. van (2001). Beloningsregelingen en Management Control. In E. de With & L. Traas (Eds.), Handboek Management Accounting (pp. D4100-1-D4100-22). Kluwer.
  • Perego, P.M. & Hartmann, F.G.H. (2000). De ontwikkeling van environmental management control. Tijdschrift voor Bedrijfsadministratie, mei, 174-180.
  • Hartmann, F.G.H., Rinsum, M. van & Uytdehaage, I.J. (2000). Een optieregeling voor alle werknemers? Fiducie, 9(1), 7-8.

• Editorial position (5)

  Journal	The European Accounting Review
  Role	Associate Editor
  Start date	01-09-2001
  End date	01-09-2007
  Journal	Management Accounting Research
  Role	Ad Hoc Reviewer
  Start date	01-01-2007
  Journal	Contemporary Accounting Research
  Role	Ad Hoc Reviewer
  Start date	01-09-2007
  Journal	The British Accounting Review
  Role	Member Editorial Board
  Start date	01-01-2009
  Journal	Abacus
  Role	Associate Editor
  Start date	01-05-2009
  End date	01-05-2012

Decision Making under Accountability: A Neurological Investigation

This study aims to provide a neurological understanding of human responses to accountability pressure. Conventional wisdom suggests that the imposition of accountability structures enhances human decision making quality through increased cognitive effort and incentive alignment. These expected positive effects explain the omnipresence of accountability structures across almost all fields of societal activity, and in particular why such structures dominate hierarchical organizations, such as business firms or hospitals. In most cases, such structures are accompanied by accounting based informational arrangements that enable their installation, operation and continuation. Accountability systems typically allocate discretion to decision takers, while eliciting feedback on decisions taken and the financial or non-financial performance consequences thereof. Such arrangements are the basis of typical budgetary control systems and systems supporting investment decision in business firms, or systems reporting on quality and safety in hospitals. Although accountability therefore is a crucial component of social and organizational life, its dynamics and effects are ill-understood. Traditional psychological, sociological and economic explanations fail to describe the underlying dynamics of the interaction between cognition, affect, interpretation, motivation, and activitation that accountability pressure induces. Disentangling some of these most fundamental processes is the aim of this project. Following recent developments in neuropsychology and neuroeconomics we will therefore explore the behavioral responses to accountability pressure using neuroscientific methods of enquiry.

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