dr. S. (Stephan) Kramer

Stephan Kramer
Rotterdam School of Management (RSM)
Erasmus University Rotterdam
Member ERIM
Field: Finance & Accounting
Affiliated since 2011

For more information, please visit my website: www.stephankramer.com

----

Working as an Associate Professor of Accounting and Control at RSM, Erasmus University, I employ archival and experimental methods to study the influence of incentive system design, governance mechanisms, target setting practices and performance evaluation on managerial behavior.

 

I hold a PhD from WHU – Otto Beisheim School of Management (Germany) and a MSc degree in Business Information Systems from the University of Münster (Germany). My research has been published in prestigious journals such as The Accounting Review, Journal of Accounting Research, Accounting, Organizations and Society, Management Accounting Research and Abacus. In 2016, my co-authors and I won the David Solomon’s prize for the best article of the year in Management Accounting Research. In addition to my research activities, I serve on the editorial board of Behavioral Research in Accounting and as an ad-hoc editor at Management Accounting Research. I am also a reviewer for numerous top journals in the field.

 

My award-winning teaching experience spans various undergraduate, graduate, and executive programs. I taught courses including Financial Analytics, Financial Decision Making, Management Accounting, Risk Management, Accounting Information Systems, and Fraud and Forensic Investigations. At RSM, I’ve held several key positions, including the Academic Director of the Accounting and Financial Management program, and memberships on the AACSB/NVAO accreditation team and the master of science program committee.

 

I’m actively involved in several initiatives that bridge academic research and professional practice in the field of accounting. I co-organize the annual Erasmus Accounting Workshop, which features innovative research and fosters the network of scholars around the world. Additionally, I served on the Advisory Board for the IMA Corporate Recognition Award, which recognizes corporate innovation in the field of financial management. I’ve also contributed to doctoral education by participating as a faculty member in doctoral colloquiums, supporting the next generation of scholars. My research initiatives have also been recognized with grant support from CIMA and IMA.

 

If you’re interested in learning more, exploring a collaboration or discussing a business challenge related to finance or data analysis, please don’t hesitate to reach out.

Publications

  • Academic (8)
    • Kramer, S., & Matějka, M. (Accepted/In press). Disturbing the quiet life? Competition and CEO incentives. The Accounting Review, 1-27. https://doi.org/10.2308/TAR-2022-0393

    • Kramer, S., & Maas, V. (2020). Selective Attention as a Determinant of Escalation Bias in Subjective Performance Evaluations (In Press). Behavioral Research in Accounting, 32(1), 87-100. https://doi.org/10.2308/bria-18-021

    • Holzhacker, MK., Kramer, S., Matejka, M., & Hoffmeister, N. (2019). Relative Target Setting and Cooperation. Journal of Accounting Research, 57(1), 211-239. https://doi.org/10.1111/1475-679X.12244

    • Bol, J., Kramer, S., & Maas, V. (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. https://doi.org/10.1016/j.aos.2016.01.001

    • Voussem, L., Kramer, S., & Schaeffer, U. (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. https://doi.org/10.1016/j.mar.2015.10.001

    • 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. https://doi.org/10.1016/j.mar.2016.03.004

    • Kramer, S., & Hartmann, F. (2014). How Top-Down and Bottom-Up Budgeting affect Budget Slack and Performance through Social and Economic Exchange. Abacus, 50(3), 314-340. https://doi.org/10.1111/abac.12032

    • Perrey, E., Schaeffer, U., & Kramer, S. (2010). Rechnungslegungsforschung in deutschsprachigen wissenschaftlichen Zeitschriften. Eine Publikationsanalyse [Accounting Research in German Academic Journals]. Die Betriebswirtschaft, 70(6), 481-494.

  • Professional (3)
    • Kramer, S. (2017). Performance evaluations and control system design. RSM Discovery - Management Knowledge, 29(1), 10-11. http://hdl.handle.net/1765/98612

    • Kramer, S. (2015). The fairness perception of bonus payment allocations. RSM Discovery - Management Knowledge, 24(4), 15-16. http://hdl.handle.net/1765/79318

    • Hartmann, F., Kramer, S., Slapnicar, S., Bosman, CV., & Dalla Via, N. (2012). Can neuroscience inform management accountants? Financial Management.

  • Role: Co-promotor
  • PhD Candidate: Albert Dongo
  • Time frame: 2018 -
  • Role: Co-promotor
  • PhD Candidate: Laura Maria Breuer
  • Time frame: 2021 -
2023
March
17
Research Workshop
As: Coordinator
2015
June
11
2015
May
21
2015
April
09
Research Seminar
As: Coordinator
2015
March
05
Research Seminar
As: Coordinator
2015
March
03
Research Seminar
As: Coordinator
2015
February
19
2015
January
22
2014
November
13
2014
October
30
2014
October
02
Research Seminar
As: Coordinator
2014
September
25
2014
September
18
2014
September
04
Research Seminar
As: Coordinator
2014
June
24
2014
June
24
Research Seminar
As: Coordinator
2014
June
19
2014
April
17
2014
April
03
2014
March
25
Research Seminar
As: Coordinator
2014
March
20
Research Seminar
As: Coordinator
2014
March
10
2014
February
27
2014
February
06
2014
January
28
2014
January
23
Research Seminar
As: Coordinator
2013
December
19
2013
December
12
2013
December
05
2013
November
21
Research Seminar
As: Coordinator
2013
November
07
2013
October
31
Research Seminar
As: Coordinator
2013
October
24
2013
October
03
Research Seminar
As: Coordinator
2013
September
26
2013
June
11
Research Seminar
As: Coordinator
2013
May
23
Research Seminar
As: Coordinator
2013
May
14
2013
May
02
Research Seminar
As: Coordinator
2013
April
18
Research Seminar
As: Coordinator
2013
April
11
2013
April
04
Research Seminar
As: Contact, Coordinator
2013
March
21
Research Seminar
As: Coordinator
2013
February
26
2013
February
14
2013
January
17
2012
November
29
Research Seminar
As: Coordinator
2012
November
06
Research Seminar
As: Coordinator
2012
November
01
Research Seminar
As: Coordinator
2012
October
23
2012
October
11
2012
October
04
Research Seminar
As: Contact, Coordinator
2012
September
13

Address

Visiting address

Office: Mandeville Building T08-07
Burgemeester Oudlaan 50
3062 PA Rotterdam

Postal address

Postbus 1738
3000 DR Rotterdam
Netherlands