Dr. Stephan Kramer

Dr. Stephan Kramer

Associate Professor
Accounting and Control
RSM Erasmus University

Curriculum Vitae

Academic Appointments

2016-present:
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 Information System, University of Münster, Münster, Germany

Research Interests

Incentive system design, governance mechanisms, target setting, 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

  • Navigating Through the Noise: The Effect of Color-Coded Performance Feedback on Decision Making

    Cardinaels, E., Kramer, S., & Maas, V. (forthcoming). Navigating Through the Noise: The Effect of Color-Coded Performance Feedback on Decision Making. Contemporary Accounting Research.

  • Disturbing the quiet life? Competition and CEO incentives

    Kramer, S., & Matejka, M. (forthcoming). Disturbing the quiet life? Competition and CEO incentives. The Accounting Review.

  • Selective attention as a determinant of escalation bias in subjective performance evaluation judgments

    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.

  • Relative target setting and cooperation

    Holzhacker, M., Kramer, S., Matějka, M., & Hoffmeister, N. (2019). Relative target setting and cooperation. Journal of Accounting Research 57(1), 211-239.

  • Relative performance information, rank ordering and employee performance: A research note

    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.

  • How control system design affects performance evaluation compression: The role of information accuracy and outcome transparency

    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.

  • Fairness perceptions of annual bonus payments: The effects of subjective performance measures and the achievement of bonus targets - Recipient of the David Solomons Prize for the best article in Management Accounting Research 2016

    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.

  • How top-down and bottom-up budgeting affect budget slack and performance through social and economic exchange

    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

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
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 Positions and Reviewing

Editorial Board

2017-present:
Behavioral Research in Accounting

Ad-hoc Editor

2023-present:
Management Accounting Research

Ad-hoc Reviewing for Journals:

  • 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

Ad-hoc reviewing for Conferences and Funding Bodies:

  • 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
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

Skills

  • Stata
  • Python
  • SQL

Languages

  • German, Dutch, English: fluent
  • Spanish: intermediate