prof.dr. F.G.H. (Frank) Hartmann

Full Professor
Rotterdam School of Management (RSM)
Erasmus University Rotterdam
Fellow ERIM
Field: Finance & Accounting
Affiliated since 2005

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.

  • F.G.H. Hartmann (2018). Thinking behavior under accountability. Financial Management.
  • R. Anthony, V. Govindarajan, F.G.H. Hartmann, K. Kraus & G. Nillson (2014). Management Control Systems. London: McGraw-Hill
  • F.G.H. Hartmann & J. Bouwens (2014). Management Control Systems. Amsterdam: Wolters-Noordhoff
  • F.G.H. Hartmann (2018). Replication of Published Studies in Behavioural Accounting Research. In The Routledge Companion to Behavioural Accounting Research. London: Routledge
  • F.G.H. Hartmann & S. Slapnicar (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
  • F.G.H. Hartmann (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
  • F.G.H. Hartmann & E.H.J. Vaassen (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
  • F.G.H. Hartmann (2017). Finding the tipping point between financial and social incentives. RSM Discovery - Management Knowledge, 31 (3), 5-7.
  • F.G.H. Hartmann, K.E.H. Maas & P.M. Perego (2016). Corporate Social Responsibility and Controllers (original title: Den Wald vor lauter Bäumen nicht sehen: Controller auf der Suche nach Nachhaltigkeit). In E. Günther & K.-H. Steinke (Ed.), CSR und Controlling. Berlin Heidelberg: Springer-Verlag
  • F.G.H. Hartmann (2016). Accounting fraud and the role of emotions. RSM Discovery - Management Knowledge, 26 (2), 14-15.
  • F.G.H. Hartmann (2014). What makes a modern management accountant effective: is it a case of nature or nurture? Financial Management.
  • F.G.H. Hartmann (2014). Studying Controllership. Mercury, 2014 (7-8), 92-96.
  • C. Chapman, A. Kern, F.G.H. Hartmann, P.M. Perego & ,. et al. (2013). International Approaches to Clinical Costing. (Extern rapport). Bristol: Healthcare Financial Management Association (HFMA)
  • F.G.H. Hartmann (2012). The perceived fairness of performance evaluations. RSM Insight, 12 (4), 8-10.
  • F.G.H. Hartmann, S. Kramer, S. Slapnicar, C.V. Bosman & N. Dalla Via (2012). Can neuroscience inform management accountants? Financial Management.
  • F.G.H. Hartmann & J. Zuurbier (2010). Integraal besturen in de zorg. Amsterdam: Reed Business
  • F.G.H. Hartmann & D. Naranjo-Gil (2006). La funcion del controller en la gestion publica. Harvard Deusto Finanzas y Contabilidad, 71, 74-80.
  • F.G.H. Hartmann, E.H.J. Vaassen, L.H.H. Bollen, R.H.G. Meuwissen & J.M.F.G. Bouwens (2006). Management control. Groningen: Wolters-Noordhoff
  • F.G.H. Hartmann, E.H.J. Vaassen, L.H.H. Bollen, R.H.G. Meuwissen & J.M.F.G. Bouwens (2005). Informatiemanagement. Groningen: Wolters-Noordhoff
  • J.M.F.G. Bouwens & F.G.H. Hartmann (2005). Rewarding results that count.
  • P.M. Perego & F.G.H. Hartmann (2005). EPMs in management controlsystemen. Management Control en Accounting, oktober, 21-25.
  • F.G.H. Hartmann, E.H.J. Vaassen, L.H.H. Bollen & R.H.G. Meuwissen (2005). Informatie en control. Groningen: Wolters-Noordhoff
  • F.G.H. Hartmann, E.H.J. Vaassen, L.H.H. Bollen, R.H.G. Meuwissen & J.M.F.G. Bouwens (2005). Interne beheersing. Groningen: Wolters-Noordhoff
  • J.M.F.G. Bouwens, F.G.H. Hartmann, V.S. Maas, P.M. Perego & M. van Rinsum (2003). Performance Management in Nederland. Management Control en Accounting, Oktober, 4-8.
  • J.M.F.G. Bouwens, F.G.H. Hartmann, V.S. Maas, P.M. Perego & M. van Rinsum (2003). Performance Management en de Rol van de Controller in Nederland. Management Control en Accounting, April, 12-15.
  • F.G.H. Hartmann & M. van Rinsum (2001). Beloningsregelingen en Management Control. In E. de With & L. Traas (Eds.), Handboek Management Accounting (pp. D4100-1-D4100-22). Kluwer
  • F.G.H. Hartmann, M. van Rinsum & I.J. Uytdehaage (2000). Een optieregeling voor alle werknemers? Fiducie, 9 (1), 7-8.
  • P.M. Perego & F.G.H. Hartmann (2000). De ontwikkeling van environmental management control. Tijdschrift voor Bedrijfsadministratie, mei, 174-180.
  • Role: Member Doctoral Committee
  • PhD Candidate: Tao Jiao
  • Time frame: 2004 - 2009
  • Role: Member Doctoral Committee
  • PhD Candidate: Jorien Pruijssers
  • Time frame: 2010 - 2015
  • Role: Promotor, Daily Supervisor
  • PhD Candidate: Philip Eskenazi
  • Time frame: 2011 - 2015
  • Role: Promotor, Daily Supervisor
  • PhD Candidate: Anke Murillo Oosterwijk
  • Time frame: 2013 -
  • Role: Promotor
  • PhD Candidate: Aljaž Sluga
  • Time frame: 2015 -

Editorial positions (5)

  • The European Accounting Review

    Associate Editor

  • Management Accounting Research

    Ad Hoc Reviewer

  • Contemporary Accounting Research

    Ad Hoc Reviewer

  • The British Accounting Review

    Member Editorial Board

  • Abacus

    Associate Editor

Accounting is the research discipline that examines the role of accounting information in companies´ communications, both externally and internally. Accounting information plays a central role in our society. It does so within and between organizations, and between organizations and their wider stakeholders, and almost anywhere else where agents are formally or informally accountable to others. One of the key functions of accounting information, and the accountants that produce and report such information, is to explain and justify choices and outcomes to fulfil accountability demands. For example, managers justify and explain their investment decisions to their superiors. Firms justify and explain their polices to their shareholders and other stakeholders. The provision of such information is never neutral, that is, many decisions made by managers and the firms the work in are influenced by the need to justify and explain. For example, managers and firms may choose investments that are easy to account for, rather than those that are rational, such that they are optimal to the firm, and maximize firm value. This PhD project aims to provide a better understanding of the role of accountants in this context, using neuroscientific theory and method. While the project aims generally to investigate if and how accountants are able to safeguard rationality in the context of accountability pressure, the specific objective of this Ph.D. project is to study the neuro-economic and neuro-psychological impact of accountability. The expectation is that more specific research questions are developed that will be examined using field and lab-experiments using naturalistic measurements such as fMRI, EEG and eye-tracking. The structure of this Ph.D project will be as follows. During the first year, the Ph.D student will receive high-quality training in accounting (and finance) research as well as (applied) econometric methods. At the end of the first year, the student will have developed a first proposal for three empirical studies, having much independence in selecting a research focus. During the following three years, these studies will be carried out and gradually developed into three working papers that are potentially publishable in high-quality academic journals. Especially during the early stages of the project, the Ph.D. student will intensively cooperate with the members of the supervisory team.

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ERIM Research Clinic
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Research Workshop
As: Speaker


Visiting address

Office: Mandeville Building T08-03
Burgemeester Oudlaan 50
3062 PA Rotterdam

Postal address

Postbus 1738
3000 DR Rotterdam