V.S. (Victor) Maas

Victor S. Maas is Professor of Management Accounting at the Erasmus School of Economics (ESE). He holds a Chair endowed by the Erasmus University Trust Fund.

His research interests include the design of incentive and reward systems, performance measurement and evaluation processes and the role of the organizational controllership function.

Professor Maas has published in several national and international journals including The Accounting Review, Accounting and Business Research, Behavioral Research in Accounting, the European Accounting Review, the British Journal of Management and the Journal of Business Ethics.

He received his PhD in business economics from the University of Amsterdam where he worked as an assistant professor at the Amsterdam Business School until February 2011.

• 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.
• Maas, V.S., Rinsum, M. van & Veerman, N. (2013). Are Permanent and Temporary Management Accountants Equally Likely to Manage Earnings? Evidence from the Netherlands.

• Articles (12)
  • 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.
  • Maas, V.S. & Hartmann, F.G.H. (2011). The effects of uncertainty on the roles of controllers and budgets: An exploratory study. Accounting and Business Research, 41(5), 439-458.
  • Maas, V.S. & Torres-Gonzales, R. (2011). Subjective performance evaluation and gender discrimination. Journal of Business Ethics, 101(4), 667-681.
  • 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.
  • Hartmann, F.G.H. & Maas, V.S. (2010). Why business unit controllers create budget slack: involvement in management, social pressure, and Machiavellianism. Behavioral Research in Accounting, 22(2), 27-49.
  • Hartmann, F.G.H., Maas, V.S. & Naranjo-Gil, D. (2009). How CFOs determine management accounting innovation: an examination of direct and indirect effects. The European Accounting Review, 18(4), 667-695.
  • Maas, V.S. & Hogendoorn, J. (2009). Beïnvloedt de keuze van prestatiemaatstaven de hoogte van de bonus? Een onderzoek bij Nederlandse beursgenoteerde ondernemingen. MAB, 83(1/2), 44-53.
  • Maas, V.S. & Matejka, M. (2009). Balancing the dual responsibilities of business unit controllers: Field and survey evidence. The Accounting Review, 84(4), 1233-1253.
  • Naranjo-Gil, D., Hartmann, F.G.H. & Maas, V.S. (2008). Top management team heterogeneity, strategic change and operational performance. British Journal of Management, 19(3), 222-234.
  • Haanen, R., Maas, V.S. & Van Triest, S. (2006). Relatieve prestatiemeting bij AEX-fondsen. MAB, 80(10), 298-306.
  • Maas, V.S. & Schouten, G. (2006). Het effect van EVA-beloningscontracten op de beurswaarde van ondernemingen. MAB, 80(9), 439-446.

• Inaugural speech
  • Maas, V.S. (2012). The controller as choice architect (2012, oktober 05). Rotterdam: Erasmus Research Institute of Management.

• Professional publications (8)
  • Maas, V.S. (2009). De kredietcrisis en de rol van de controller. Fiducie, 16(2), 36-39.
  • Maas, V.S. (2008). Waarom zijn controlsystemen niet effectief? Tijdschrift Financieel Management, 2008(Mei).
  • Maas, V.S. (2007). Aan wie moeten controllers verantwoording afleggen? Finance en Control, 2007(Juni).
  • Maas, V.S. (2007). Zijn controllers bereid cijfers te manipuleren? Tijdschrift Controlling, 2007(Maart).
  • Maas, V.S. (2007). Manipulatie van prestatiemeetsystemen door managers: de rol van de controller. Rostra Economica, 2007(Februari), 19-21.
  • Maas, V.S. (2005). De rol van de controller in Nederland. Management Control en Accounting, 2005(Oktober), 16-20.
  • 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.

• Doctoral thesis
  • Maas, V.S.. The effect of controller involvement in management on performance measurement system gaming. UVA (161 pag.). Prom./coprom.: Prof.Dr. F.G.H. Hartmann.

• Editorial position (7)

  Journal	Behavioral Research in Accounting
  Role	Ad Hoc Reviewer
  Journal	The Accounting Review
  Role	Ad Hoc Reviewer
  Journal	Management Accounting Research
  Role	Ad Hoc Reviewer
  Journal	Abacus
  Role	Ad Hoc Reviewer
  Journal	Accounting and Business Research
  Role	Ad Hoc Reviewer
  Journal	Accounting, Organizations and Society
  Role	Ad Hoc Reviewer
  Journal	The European Accounting Review
  Role	Editorial Board
  Start date	01-01-2012

• Organisation membership (3)

  Organisation	American Economic Association
  Role	Member
  URL	http://www.aeaweb.org/
  Organisation	European Accounting Association
  Role	Member
  URL	http://www.eaa-online.org/
  Organisation	American Accounting Association
  Role	Member
  URL	HTTP://AAAHQ.ORG/