M. (Marcel) van Rinsum

Associate Professor
Rotterdam School of Management (RSM)
Erasmus University Rotterdam
Member ERIM
Field: Finance & Accounting
Affiliated since 2006

Marcel van Rinsum is Associate Professor of Accounting at RSM Erasmus University.

He graduated with distinction in Business Economics at the University of Amsterdam, with a specialization in Financial Management, and completed his dissertation entitled "Performance Measurement and Managerial Time Orientation" in 2006 at RSM Erasmus University.

He is the department's treasurer, and coordinates and lectures several courses in Management Control and Management Accounting. His teaching and research interests include performance measurement & incentives, auditing, and management control, with a specific research focus on earnings management ('cooking the books') and subjective judgments.

His work has been published in national and international journals, including Accounting and Business Research, Contemporary Accounting Research, the Accounting Review, Journal of Accounting Research, Management Accounting Research, and Long Range Planning.

Key Publications (2)

  • Rinsum, M. van (2014). Honesty presents a challenge in performance reporting. RSM Discovery - Management Knowledge, 19 (3), 8-9.
  • Rinsum, M. van (2013). Informed discretion in performance evaluations. RSM Insight, 14 (2), 8-10.
  • De Jong, Abe, Hooghiemstra, R.B.H. & Rinsum, M. van (2013). Attracting non-executive directors to the board. RSM Insight, 15 (3), 11-12.
  • Naranjo-Gil, D. & Rinsum, M. van (2006). The effect of management style and management accounting system design on performance. In Journal of Applied Management Accounting Research (pp. 33-44).
  • 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. http://www.finance-control.nl/module/article/?id=6036
  • Hartmann, F.G.H., Rinsum, M. van & Uytdehaage, I.J. (2000). Een optieregeling voor alle werknemers? Fiducie, 9 (1), 7-8.
Sebastian Stirnkorb

Experiments on Financial Disclosure

Marcel van Rinsum

Performance measurement and managerial time orientation

Editorial positions

  • Accounting and Business Research

    Ad Hoc Reviewer

  • Contemporary Accounting Research

    Ad Hoc Reviewer

  • Management Accounting Research

    Ad Hoc Reviewer

  • The European Accounting Review

    Editorial Board

  • Behavioral Research in Accounting

    Ad Hoc Reviewer

Organization Membership

Past courses
  • Fellowship - ERIM early career talent programme (2006)



Visiting address

Office: Mandeville Building T10-39
Burgemeester Oudlaan 50
3062 PA Rotterdam

Postal address

Postbus 1738
3000 DR Rotterdam

Latest publication

Kramer, S., Maas, V.S. & Rinsum, M. van (2016). Relative Performance Information, Rank Ordering and Employee Performance: A Research Note. Forthcoming. Management Accounting Research.