prof.dr. M. (Marcel) van Rinsum

Rotterdam School of Management (RSM)
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. His teaching activities include bachelor, master, as well as MBA and executive courses. His research focuses on performance measurement and reporting, bonus systems and evaluation judgments, and has been published in international journals, including: Accounting and Business Research; Accounting, Organizations and Society; The Accounting Review; Behavioral Research in Accounting; Contemporary Accounting Research; European Accounting Review; Journal of Accounting Research; Long Range Planning; and Management Accounting Research. 


  • Academic (13)
    • Hecht, G., Maas, V., & van Rinsum, M. (2023). The Effects of Transparency and Group Incentives on Managers’ Strategic Promotion Behavior. The Accounting Review, 98(7), 239-260.

    • Pruijssers, J., & van Rinsum, M. (2023). The Effects of Client Importance and Career Concerns on Auditors’ Judgment Conservatism. Behavioral Research in Accounting, 1-18. Advance online publication.

    • Dalla Via, N., Perego, P., & van Rinsum, M. (2019). How Accountability Type Influences Information Search Processes and Decision Quality. Accounting, Organizations and Society, 75(May), 79-91.

    • van Rinsum, M., Maas, V., & Stolker, D. (2018). Disclosure Checklists and Auditors' Judgments of Aggressive Accounting. The European Accounting Review, 27(2), 383-399.

    • Kramer, S., Maas, V., & van Rinsum, M. (2016). Relative Performance Information, Rank Ordering and Employee Performance: A Research Note. Management Accounting Research, 33(December), 16-24.

    • van Rinsum, M. (2015). Discussion of "Managers' Discretionary Adjustments: The Influence of Uncontrollable Events and Compensation Interdependence". Contemporary Accounting Research, 32(1), 160-168.

    • de Jong, A., Hooghiemstra, RBH., & van Rinsum, M. (2014). To accept or reject an offer to join the board: Dutch evidence. Long Range Planning, 47(5), 262-276.

    • Maas, V., & van Rinsum, M. (2013). How Control System Design Influences Performance Misreporting. Journal of Accounting Research, 51(5), 1159-1186.

    • van Rinsum, M., & Verbeeten, FHM. (2012). The Impact of Subjectivity in Performance Evaluation Practices on Public Sector Managers' Motivation. Accounting and Business Research, 42(4), 377-396.

    • van Rinsum, M., Douma, J., & Maas, V. (2012). Persoonlijkheid en de tevredenheid met accounting maatstaven onder onzekerheid. MAB, 86(4), 123-131.

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

    • van Rinsum, M., den Dekker, RC., & Maas, V. (2011). Prestatiemeting ten Tijde van Economische Crisis: de Aanpak van DSM. MAB, 85(9), 430-436.

    • van Rinsum, M., den Dekker, RC., & van Iersel, J. (2006). Sturen op Aandeelhouderswaarde - Implicaties voor Middenmanagementniveau. MAB, 80(4), 160-169.

  • Popular (1)
    • Hartmann, F., van Rinsum, M., & Uytdehaage, IJ. (2000). Optieregeling voor alle werknemers is onwerkbaar. NRC Handelsblad, 7.

  • Professional (8)
    • van Rinsum, M. (2020). How to improve project funding decisions. RSM Discovery - Management Knowledge, 37, 25-27.

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

    • van Rinsum, M. (2014). Honesty presents a challenge in performance reporting. RSM Discovery - Management Knowledge, 19(3), 8-9.

    • van Rinsum, M. (2013). Informed discretion in performance evaluations. RSM Insight, 14(2), 8-10.

    • de Jong, A., Hooghiemstra, RBH., & van Rinsum, M. (2013). Attracting non-executive directors to the board. RSM Insight, 15(3), 11-12.

    • Bouwens, JMFG., Hartmann, F., Maas, V., Perego, P., & van Rinsum, M. (2003). Performance Management en de Rol van de Controller in Nederland. Management Control en Accounting, April, 12-15.

    • Bouwens, JMFG., Hartmann, F., Maas, V., Perego, P., & van Rinsum, M. (2003). Performance Management in Nederland. Management Control en Accounting, Oktober, 4-8.

    • Hartmann, F., van Rinsum, M., & Uytdehaage, IJ. (2000). Een optieregeling voor alle werknemers? Fiducie, 9(1), 7-8.

  • Professional (1)
    • Hartmann, F., & van Rinsum, M. (2001). Beloningsregelingen en Management Control. In E. de With, & L. Traas (Eds.), Handboek Management Accounting (pp. D4100-1-D4100-22). Uitgeverij Kluwer.

  • Professional (1)
    • Naranjo-Gil, D., & van Rinsum, M. (2006). The effect of management style and management accounting system design on performance. In Journal of Applied Management Accounting Research (pp. 33-44)

  • Internal (1)
    • van Rinsum, M. (2006). Performance Measurement and Managerial Time Orientation. [Doctoral Thesis, Erasmus University Rotterdam]. Erasmus University Rotterdam (EUR).

  • Academic (1)
    • van Rinsum, M., & van Veen-Dirks, P. (2022). Control in context – veerkracht in turbulente tijden. Maandblad voor Accountancy en Bedrijfseconomie, 96(9/10), 281.

  • Popular (1)
    • van Rinsum, M. (2019). Utilizing Incentives and Accountability: In Control in Control? Erasmus Research Institute of Management (ERIM). Inaugural Addresses Research in Management Series

  • MAB (Journal)

    Editorial work (Academic)

  • Management Accounting Research (Journal)

    Editorial work (Academic)

  • Accounting and Business Research (Journal)

    Editorial work (Academic)

  • The European Accounting Review (Journal)

    Editorial work (Academic)

  • Role: Member Doctoral Committee
  • PhD Candidate: Philip Eskenazi
  • Time frame: 2011 - 2015
  • Role: Co-promotor, Daily Supervisor
  • PhD Candidate: Sebastian Stirnkorb
  • Time frame: 2016 - 2021
  • Role: Promotor
  • PhD Candidate: Albert Dongo
  • Time frame: 2018 -
  • Role: Member Doctoral Committee
  • PhD Candidate: Aljaž Sluga
  • Time frame: 2015 - 2021
  • Role: Promotor
  • PhD Candidate: Daphni Lehmann
  • Time frame: 2022 -
Side-effects of internal quality reviews in the audit practice
  • Role: Promotor
  • PhD Candidate: Renske Evers
  • Time frame: 2021 -

The significance of comprehensive corporate reporting, encompassing an emphasis on both financial and non-financial (Environmental, Social, and Governance - ESG, and sustainability) aspects, has recently been magnified. This expanded perspective recognizes that companies must transparently communicate not only their financial performance but also their adherence to ESG and sustainability principles, to maintain healthy relationships with investors and stakeholders and to stimulate managers to make societally optimal decisions. The Ph.D. project described aims to explore innovative research questions in the realm of accounting, extending its scope to include ESG and non-financial performance measurement and reporting. The research will employ archival and/or experimental research methods to analyze both financial and non-financial aspects of corporate performance measurement and reporting. The Ph.D. student will undergo rigorous training in accounting, finance, and applied econometric methods during the first year. Subsequently, the student will develop and conduct three empirical studies over the next four years, potentially culminating in working papers publishable in high-quality academic journals. While enjoying substantial independence, especially during the initial phases of the project, the Ph.D. student will collaborate intensively with the members of the supervisory team.

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  • Fellowship - ERIM early career talent programme (2006)


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