prof.dr. M. (Marcel) van Rinsum

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. 

Publications

Article (22)

  • Academic (13)

    • Pruijssers, J., & van Rinsum, M. (2024). The Effects of Client Importance and Career Concerns on Auditors’ Judgment Conservatism. Behavioral Research in Accounting, 36(1), 67-84. https://doi.org/10.2308/bria-2022-031

    • 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. https://doi.org/10.2308/tar-2020-0208

    • 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. https://doi.org/10.1016/j.aos.2018.10.001

    • van Rinsum, M., Maas, V., & Stolker, D. (2018). Disclosure Checklists and Auditors' Judgments of Aggressive Accounting. The European Accounting Review, 27(2), 383-399. https://doi.org/10.1080/09638180.2017.1304228

    • 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

    • van Rinsum, M. (2015). Discussion of "Managers' Discretionary Adjustments: The Influence of Uncontrollable Events and Compensation Interdependence". Contemporary Accounting Research, 32(1), 160-168. https://doi.org/10.1111/1911-3846.12100

    • 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. https://doi.org/10.1016/j.lrp.2012.06.001

    • Maas, V., & van Rinsum, M. (2013). How Control System Design Influences Performance Misreporting. Journal of Accounting Research, 51(5), 1159-1186. https://doi.org/10.1111/1475-679X.12025

    • 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. https://doi.org/10.1080/00014788.2012.653747

    • 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. https://doi.org/10.2308/accr-10205

    • van Rinsum, M., Douma, J., & Maas, V. (2012). Persoonlijkheid en de tevredenheid met accounting maatstaven onder onzekerheid. MAB, 86(4), 123-131. https://doi.org/10.5117/mab.86.16356

    • van Rinsum, M., den Dekker, RC., & Maas, V. (2011). Prestatiemeting ten Tijde van Economische Crisis: de Aanpak van DSM. MAB, 85(9), 430-436. https://doi.org/10.5117/mab.85.21898

    • van Rinsum, M., den Dekker, RC., & van Iersel, J. (2006). Sturen op Aandeelhouderswaarde - Implicaties voor Middenmanagementniveau. MAB, 80(4), 160-169. https://doi.org/10.5117/mab.80.16316

  • 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. http://hdl.handle.net/1765/124510

    • van Rinsum, M. (2017). How can auditors avoid the perils of aggressive accounting? RSM Discovery - Management Knowledge, 30(2), 14-16. http://hdl.handle.net/1765/100183

    • van Rinsum, M. (2014). Honesty presents a challenge in performance reporting. RSM Discovery - Management Knowledge, 19(3), 8-9. http://hdl.handle.net/1765/77137

    • van Rinsum, M. (2013). Informed discretion in performance evaluations. RSM Insight, 14(2), 8-10. http://hdl.handle.net/1765/41648

    • de Jong, A., Hooghiemstra, RBH., & van Rinsum, M. (2013). Attracting non-executive directors to the board. RSM Insight, 15(3), 11-12. http://hdl.handle.net/1765/41649

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

    • 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.

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

Chapter (1)

  • 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.

Conference proceeding (1)

  • 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)

Doctoral Thesis (1)

  • Internal (1)

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

Editorial (1)

  • 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. https://doi.org/10.5117/mab.96.94826

Inaugural speech (1)

  • 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 http://hdl.handle.net/1765/120287

Additional activities (4)

  • 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)

PhD Tracks (9)

The Accountable Animal: Naturalising the management control problem
  • Role: Member Doctoral Committee
  • PhD Candidate: Philip Eskenazi
  • Time frame: 2011 - 2015
Changes in the Information Landscape and Capital Market Communication
  • Role: Co-promotor, Daily Supervisor
  • PhD Candidate: Sebastian Stirnkorb
  • Time frame: 2016 - 2021
  • Role: Co-promotor
Research in Accounting
  • Role: Promotor
  • PhD Candidate: Albert Dongo
  • Time frame: 2018 -
Hour of Judgment: On judgment, decision making, and problem solving under accountability
  • Role: Member Doctoral Committee
  • PhD Candidate: Aljaž Sluga
  • Time frame: 2015 - 2021
  • Role: Promotor
Research in Financial or Management Accounting
  • Role: Promotor
  • PhD Candidate: Daphni Lehmann
  • Time frame: 2022 -
Side-effects of internal quality reviews in the audit practice
Side-effects of internal quality reviews in the audit practice
  • Role: Promotor
  • PhD Candidate: Renske Evers
  • Time frame: 2021 -
Research in Accounting
  • Role: Promotor
  • PhD Candidate: Qinke Lyu
  • Time frame: 2024 -

Events (3)

2019
September
20
Utilizing Incentives and Accountability: In Control in Control?
Inaugural Address
As: Speaker, Contact
2008
September
11
Social Preferences and the Use of Noisy Performance Measures
Research Seminar
As: Speaker
2006
October
20
Performance Measurement and Managerial Time Orientation
PhD Defence
As: Speaker

Award (1)

  • Fellowship - ERIM early career talent programme (2006)

Address

Visiting address

Office: Mandeville Building T08-04
Burgemeester Oudlaan 50
3062 PA Rotterdam

Postal address

Postbus 1738
3000 DR Rotterdam
Netherlands

Research Initiatives

Latest publication

Article

Pruijssers, J., & van Rinsum, M. (2024). The Effects of Client Importance and Career Concerns on Auditors’ Judgment Conservatism. Behavioral Research in Accounting, 36(1), 67-84. https://doi.org/10.2308/bria-2022-031