dr. S. (Stephan) Kramer
Stephan Kramer is Associate Professor of Management Accounting and Control at RSM. He holds a PhD in Accounting from WHU – Otto Beisheim School of Management (Germany) and a Master of Science degree in Information Systems from the University of Muenster (Germany).
His research interests are performance evaluation, performance measurement and target setting. He has published in international journals such as Accounting, Organizations and Society, Management Accounting Research and Abacus.
He is/has been involved in teaching several courses to audiences ranging from undergraduate level to executive education, amongst others Management Accounting, Management Control, Controllership, Risk Management, Accounting Information Systems and Fraud and Forensic Investigations.
Work in Progress (3)
- S. Kramer & V.S. Maas (2018). Selective Attention to Performance Measures and Bias in Subjective Performance Evaluations: An Eye-Tracking Study.
- S. Kramer (2018). Relative Performance Evaluation, Employee Ability and Outside Options.
- M.K. Holzhacker, S. Kramer, M. Matejka & N. Hoffmeister (2018). Relative Performance Evaluation and Synergies from Cooperation.
S. Kramer, V.S. Maas & M. van Rinsum (2016). Relative Performance Information, Rank Ordering and Employee Performance: A Research Note. Management Accounting Research, 33 (December), 16-24. doi: http://dx.doi.org/10.1016/j.mar.2016.03.004[go to publisher's site]
J. Bol, S. Kramer & V.S. Maas (2016). How Control System Design Affects Performance Evaluation Compression: The Role of Information Accuracy and Outcome Transparency. Accounting, Organizations and Society, 51 (May), 64-73. doi: http://dx.doi.org/10.1016/j.aos.2016.01.001
L. Voussem, S. Kramer & U. Schaeffer (2016). Fairness Perceptions of Annual Bonus Payments: The Effects of Subjective Performance Measures and the Achievement of Bonus Targets. Management Accounting Research, 30 (March), 32-46. doi: http://dx.doi.org/10.1016/j.mar.2015.10.001[go to publisher's site]
S. Kramer & F.G.H. Hartmann (2014). How Top-Down and Bottom-Up Budgeting affect Budget Slack and Performance through Social and Economic Exchange. Abacus, 50 (3), 314-340. doi: http://dx.doi.org/http://dx.doi.org/10.1111/abac.12032[go to publisher's site]
E. Perrey, U. Schaeffer & S. Kramer (2010). Rechnungslegungsforschung in deutschsprachigen wissenschaftlichen Zeitschriften. Eine Publikationsanalyse [Accounting Research in German Academic Journals]. Die Betriebswirtschaft, 70 (6), 481-494.
Professional Publications (3)
S. Kramer (2017). Performance evaluations and control system design. RSM Discovery - Management Knowledge, 29 (1), 10-11.
S. Kramer (2015). The fairness perception of bonus payment allocations. RSM Discovery - Management Knowledge, 24 (4), 15-16.
F.G.H. Hartmann, S. Kramer, S. Slapnicar, C.V. Bosman & N. Dalla Via (2012). Can neuroscience inform management accountants? Financial Management.
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