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.

  • Anthony, R., Govindarajan, V., Hartmann, F.G.H., Kraus, K. & Nillson, G. (2014). Management Control Systems. London: McGraw-Hill.
  • Hartmann, F.G.H. & Bouwens, J. (2014). Management Control Systems. Amsterdam: Wolters-Noordhoff.
  • 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.
  • Hartmann, F.G.H. (2014). What makes a modern management accountant effective: is it a case of nature or nurture? Financial Management.
  • Hartmann, F.G.H. (2014). Studying Controllership. Journaal Bodem.
  • Chapman, C., Kern, A, Hartmann, F.G.H., Perego, P.M. & et al., , (2013). International Approaches to Clinical Costing. Bristol: Healthcare Financial Management Association (HFMA).
  • Hartmann, F.G.H. (2012). The perceived fairness of performance evaluations. RSM Insight, 12(4), 8-10.
  • 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., 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. & 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. (2005). Informatiemanagement. Groningen: Wolters-Noordhoff.
  • Bouwens, J.M.F.G. & Hartmann, F.G.H. (2005). Rewarding results that count.
  • Perego, P.M. & Hartmann, F.G.H. (2005). EPMs in management controlsystemen. Management Control en Accounting, oktober, 21-25.
  • Hartmann, F.G.H., Vaassen, E.H.J., Bollen, L.H.H. & Meuwissen, R.H.G. (2005). Informatie en 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.
  • 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 positions

  • Contemporary Accounting Research

    Ad Hoc Reviewer

  • Management Accounting Research

    Ad Hoc Reviewer

  • The European Accounting Review

    Associate Editor

  • Abacus

    Associate Editor

  • The British Accounting Review

    Member Editorial Board

Accounting and decision making under accountability: a social neuroscience perspective

Accountability, or the expectation that one will have to justify one´s behaviour to others, is a constitutive element of human organization. Formal accountability structures increasingly permeate all areas of modern society, often in response to societal calls for greater transparency and economy. Making formal accountability structures work is of vital importance to society´s overall functioning. In contrast, failures of such structures pose a practical challenge, and show that the effects of accountability on human actors are theoretically not well understood. This project proposes to face this challenge by using social cognitive neuroscience as the unifying framework of analysis. Accountability structures are ultimately imposed on human agents, with limited neuro-computational resources, built-in biases, and associated cognitive fallacies. Bringing together expertise on the practical design of accountability structures (Hartmann) with expertise on human neurocognitive mechanisms of social decision-making, reward processing and communication (Boksem), will add to our understanding of the effectiveness of formal accountability systems, but also to their failures. Increasing societal concerns that pervasive accountability structures might undermine fundamental human values as freedom, trust and creativity, attest to the importance of a fundamental understanding of the prospects and risks of such structures for the wellbeing, security and innovation of society and its institutions.

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ERIM Research Workshop


Visiting address

Office: Mandeville Building T10-59
Burgemeester Oudlaan 50
3062 PA Rotterdam

Postal address

Postbus 1738
3000 DR Rotterdam

Work in progress

Hartmann, F.G.H. (2015). Thinking behavior under accountability. Financial Management.
Maas, K.E.H., Perego, P.M. & Hartmann, F.G.H. (2015). Corporate Social Responsibility and Controllers..

Latest publication

Hartmann, F.G.H. (2015). Thinking behavior under accountability. Financial Management.