Download CV as PDF Updated 4 October 2026
Stephan Kramer
Contact information
Rotterdam School of Management
Erasmus University
Rotterdam, The Netherlands
Email: skramer@rsm.nl
Web: stephan-kramer.github.io
ORCID · Google Scholar
Current academic appointment
2025-present
Full Professor of Financial Decision Making and Control
Erasmus University, Rotterdam, The Netherlands
Previous academic appointments
2016-2025
Associate Professor of Accounting
Erasmus University, Rotterdam, The Netherlands
2011-2016
Assistant Professor of Accounting
Erasmus University, Rotterdam, The Netherlands
2014
Visiting Scholar
University of Texas at Austin, Austin, USA
2010
Visiting Scholar
Universidad Pablo de Olavide, Seville, Spain
Education
2011
PhD in Business Administration
WHU - Otto Beisheim School of Management, Vallendar, Germany
2007
MSc in Business Information Systems
University of Münster, Münster, Germany
Research interests and current projects
Incentive system design, governance mechanisms, target setting and performance evaluation.
Working papers and ongoing projects
- Relative Performance Evaluation and Long-Term Incentives, with M. Matejka.
- CEO-workforce Ideological Divergence and Firm Efficiency, with F. Dai and M. Reimer.
- Decentralization, Performance Measurement, and CEO Incentives, with M. Matejka.
- The Big Birthday Crisis: Exploring the Influence of 9-Ending Ages on CEO Behavior and Firm Outcomes, single-authored.
Publications
Read summaries and abstracts on the research page.
- Cardinaels, E., Kramer, S., & Maas, V. S. (2024). Navigating through the noise: The effect of color-coded performance feedback on decision-making. Contemporary Accounting Research, 41(2), 1031-1057.
- Kramer, S., & Matějka, M. (2024). Disturbing the quiet life? Competition and CEO incentives. The Accounting Review, 99(2), 279-305.
- Kramer, S., & Maas, V. S. (2020). Selective attention as a determinant of escalation bias in subjective performance evaluation judgments. Behavioral Research in Accounting 32(1), 87-100.
- Holzhacker, M., Kramer, S., Matějka, M., & Hoffmeister, N. (2019). Relative target setting and cooperation. Journal of Accounting Research 57(1), 211-239.
- Kramer, S., Maas, V. S., & Van Rinsum, M. (2016). Relative performance information, rank ordering and employee performance: A research note. Management Accounting Research 33, 16-24.
- Bol, J. C., Kramer, S., & Maas, V. S. (2016). How control system design affects performance evaluation compression: The role of information accuracy and outcome transparency. Accounting, Organizations and Society 51, 64-73.
- Voußem, L., Kramer, S., & Schäffer, U. (2016). Fairness perceptions of annual bonus payments: The effects of subjective performance measures and the achievement of bonus targets. Management Accounting Research 30, 32-46.
- 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.
Teaching
Current teaching
2022-present
Management Accounting, Bachelor
Erasmus University, Rotterdam, Netherlands
2022-present
Predictive Financial Analytics, Executive education
Erasmus University, Rotterdam, Netherlands
2019-present
Managerial Accounting for Executives, Executive MBA
University of Cologne and Erasmus University, Cologne, Germany
2018-present
Financial Decision Making and Control, Master
Erasmus University, Rotterdam, Netherlands
2011-present
Master theses, Master
Erasmus University, Rotterdam, Netherlands
Previous teaching
2015-2018
Controllership, Master
Erasmus University, Rotterdam, Netherlands
2015-2018
Management Accounting, Bachelor
Erasmus University, Rotterdam, Netherlands
2012
International Finance and Control, Master
Erasmus University, Rotterdam, Netherlands
2012
Management Control, Master
Erasmus University, Rotterdam, Netherlands
2012-2014, 2018
Accounting Fraud and Forensic Investigations, Bachelor
Erasmus University, Rotterdam, Netherlands
2011
Accounting Information Systems, Master
Erasmus University, Rotterdam, Netherlands
2011
Research Methods for Executives, Executive education
Erasmus University, Rotterdam, Netherlands
2011
Enterprise Risk Management for Executives, Executive education
Erasmus University, Rotterdam, Netherlands
Research presentations
2022
Research presentation at WU Vienna, Vienna, Austria
2022
Research presentation at INSEAD, Fontainebleau, France
2021
Research presentation at Monash University, online (Covid)
2019
Research presentation at Tilburg University, Tilburg, Netherlands
2018
Research presentation at University of Amsterdam, Amsterdam, Netherlands
2016
Research presentation at Maastricht University, Maastricht, Netherlands
2016
Research presentation at KU Leuven, Leuven, Belgium
2015
Research presentation at University of Bern, Bern, Switzerland
Editorial work and reviewing
Current editorial role
Editor, Management Accounting Research.
Previous editorial service
Editorial board, Behavioral Research in Accounting.
Ad-hoc journal reviewing
- The Accounting Review
- Accounting, Organizations and Society
- Contemporary Accounting Research
- Management Science
- Management Accounting Research
- European Accounting Review
- Journal of Management Accounting Research
- Abacus
- Accounting Horizons
- Journal of Management Control
- Accounting and Business Research
- Advances in Accounting
Conference and funding body reviewing
- AAA Annual Meeting
- AAA MAS Midyear Meeting
- European Accounting Association Annual Conference
- German Academic Association for Business Research Conference (VHB)
- German Research Foundation (Deutsche Forschungsgemeinschaft - DFG)
Service and leadership
2017-2021
Academic Director, Accounting and Financial Management program
2017-2021
Master thesis and internship coordinator
2018
AACSB/NVAO accreditation team member
2018
IMA Endorsement lead
2016-2017
Master of science program committee member
2013-2014
Accounting research seminar coordinator
Awards, grants and qualifications
2023
Professor of the Year Award Winner
2018-present
High Performance Member at the Erasmus Research Institute of Management (ERIM)
2021
European Accounting Review Outstanding Reviewer Award
2019-2020
Academic Leadership Certification
2019
Management Accounting Section Best Reviewer Award
2017-2018
Professor of the Year Award Nominee
2016
David Solomons Prize for the Best Annual Article in Management Accounting Research
2013
CIMA Research Grant (£20,000)
2011
CIMA Seedcorn Grant (£5,000)
2011
IMA Research Grant ($6,000)
Skills and languages
Software: Stata, Python and SQL.
German, Dutch and English: fluent. Spanish: intermediate.