M. (Marcel) van Rinsum

Associate Professor
RSM - Rotterdam School of Management
Erasmus University Rotterdam
Fellow ERIM
Field: Finance & Accounting
Affiliated since 2006

Marcel van Rinsum is Professor of Accounting & Incentives

After obtaining a MSc in Business Economics with a specialization in Financial Management from the University of Amsterdam (with distinction), he earned his PhD degree in 2006. Currently serving as the department's treasurer, he teaches in bachelor, master, as well as MBA and executive programs.

His teaching and research interests are concentrated in the fields of management accounting & control and auditing, with a specific research focus on experimental studies investigating performance measurement, bonus systems and evaluation judgments.

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

 

Karin Engelmann

Research in accounting

Marcel van Rinsum

Performance measurement and managerial time orientation

Editorial positions

  • Accounting and Business Research

    Editorial Board

  • Contemporary Accounting Research

    Ad Hoc Reviewer

  • Management Accounting Research

    Ad Hoc Reviewer

  • Behavioral Research in Accounting

    Ad Hoc Reviewer

  • The European Accounting Review

    Editorial Board

  • The Accounting Review

    Ad Hoc Reviewer

  • Accounting, Organizations and Society

    Ad Hoc Reviewer

Organization Membership

Research in Accounting

During the past decade-plus, capital market crashes and financial scandals around the world have harshly shown the importance of corporate financial transparency. Companies that fail to clearly communicate with investors on their investments, financial position, and financial performance likely face increased difficulty accessing external financing or an increased cost of financing. Companies that do not report transparently internally may stimulate managers to behave opportunistically by managing earnings and acting myopically. Accounting is the research discipline that examines the role of accounting information in companies´ communications, both externally and internally. Outside providers of financing such as banks and equity investors, as well as top and middle managers, use accounting information for decision making and control purposes. The objective of this Ph.D. project is to identify and analyze innovative research questions in the area of accounting. The expectation is that these questions will be examined using archival (quantitative, database-based) and/or experimental research methods. 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.

Read more
  • Fellowship - ERIM early career talent programme (2006)

    Details


Address

Visiting address

Office: Mandeville Building T08-24
Burgemeester Oudlaan 50
3062 PA Rotterdam

Postal address

Postbus 1738
3000 DR Rotterdam
Netherlands

Latest publication

M. van Rinsum (2017). How can auditors avoid the perils of aggressive accounting? RSM Discovery - Management Knowledge, 30 (2), 14-16.