M. (Marcel) van Rinsum

Marcel van Rinsum is Associate Professor of Management Accounting & Control at RSM. He graduated with distinction in Business Economics at the University of Amsterdam, with a specialization in Financial Management. In 2006, he completed his dissertation entitled "Performance Measurement and Managerial Time Orientation" at RSM Erasmus University. He is the department's treasurer, and coordinates and lectures several courses, among which Management Control (master) and Management Accounting (bachelor). His teaching and research interests include performance measurement & incentives, cost accounting, and management control, with a specific research focus on earnings management ('cooking the books') and subjective evaluations. His work has been published in national and international journals, including The Accounting Review, Accounting and Business Research and Long Range Planning.

• Maas, V.S., Rinsum, M. van & Veerman, N. (2013). Are Permanent and Temporary Management Accountants Equally Likely to Manage Earnings? Evidence from the Netherlands.
• Rinsum, M. van, Maas, V.S. & Stolker, D. (2013). Disclosure Checklists and Bias in Audit Judgments.
• Maas, V.S. & Rinsum, M. van (2013). How Control System Design Influences Performance Misreporting.
• 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.

• Key publications
  • Maas, V.S., Rinsum, M. van & Towry, K.L. (2012). In Search of Informed Discretion: An Experimental Investigation of Fairness and Trust Reciprocity. The Accounting Review, 87(2), 617-644.

• Articles (7)
  • De Jong, A., Hooghiemstra, R.B.H. & Rinsum, M. van (2013). To accept or refuse an offer to join the board: Dutch evidence. Long Range Planning, online.
  • Maas, V.S., Rinsum, M. van & Towry, K.L. (2012). In Search of Informed Discretion: An Experimental Investigation of Fairness and Trust Reciprocity. The Accounting Review, 87(2), 617-644.
  • Rinsum, M. van, Douma, J . & Maas, V.S. (2012). Persoonlijkheid en de tevredenheid met accounting maatstaven onder onzekerheid. MAB, 86(4), 123-131.
  • Rinsum, M. van & Verbeeten, F.H.M. (2012). The Impact of Subjectivity in Performance Evaluation Practices on Public Sector Managers' Motivation. Accounting and Business Research, 42(4), 377-396.
  • Rinsum, M. van, Dekker, R.C. den & Maas, V.S. (2011). Prestatiemeting ten Tijde van Economische Crisis: de Aanpak van DSM. MAB, 85(9), 430-436.
  • 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).
  • Rinsum, M. van, Dekker, R.C. den & Iersel, J. van (2006). Sturen op Aandeelhouderswaarde - Implicaties voor Middenmanagementniveau. MAB, 80(4), 160-169.

• Professional publications (4)
  • 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.
  • Hartmann, F.G.H., Rinsum, M. van & Uytdehaage, I.J. (2000). Een optieregeling voor alle werknemers? Fiducie, 9(1), 7-8.

• Doctoral thesis
  • Rinsum, M. van (2006, oktober 20). Performance Measurement and Managerial Time Orientation. Erasmus University Rotterdam (168 pag.) ( Erasmus Research Institute of Management (PhD Serie 088)). Prom./coprom.: Prof.Dr. F.G.H. Hartmann.

• Editorial position (1)

  Journal	The European Accounting Review
  Role	Ad Hoc Reviewer

• Organisation membership (1)

  Organisation	American Accounting Association
  Role	Committee Member
  Additional information	Notable Contributions to Management Accounting Literature Award - Committee 2013
  URL	HTTP://AAAHQ.ORG/

• ERIM Awards (1)

  Name	Fellowship - ERIM early career talent programme
  Year	2006
  Website