Frank G. H. Hartmann

Radboud University Nijmegen - Institute for Management Research

Professor of Accounting

Postbus 9108

Nijmegen, 6500 HK

Netherlands

  • Radboud University Nijmegen - Institute for Management Research

SCHOLARLY PAPERS

14

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TOTAL CITATIONS
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34

Scholarly Papers (14)

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1.

How CFO's Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects

European Accounting Review, Vol.18, No. 4, pp. 667-695
Number of pages: 55 Posted: 10 Nov 2008 Last Revised: 12 Jun 2014
David Naranjo-Gil, Victor S. Maas and Frank G. H. Hartmann
Pablo de Olavide University, University of Amsterdam - Amsterdam Business School and Radboud University Nijmegen - Institute for Management Research
Downloads 916 (56,127)
Citation 8

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Management accounting innovation, management accounting change, upper echelon theory, strategy, performance, balanced scorecard, activity-based costing, benchmarking, healthcare industry, hospitals

2.

How Formal Performance Evaluation Affects Trust between Superior and Subordinate Managers

AAA 2007 Management Accounting Section (MAS) Meeting
Number of pages: 38 Posted: 01 Aug 2006
Frank G. H. Hartmann and Sergeja Slapničar
Radboud University Nijmegen - Institute for Management Research and University of Queensland
Downloads 633 (91,386)
Citation 15

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trust, formality, performance evaluation system, procedural justice, feedback quality

3.

Carbon Accounting: Challenges for Research in Management Control and Performance Measurement

Forthcoming in Abacus
Number of pages: 41 Posted: 31 Oct 2013 Last Revised: 09 Nov 2013
Frank G. H. Hartmann, Paolo Perego and Anna Young-Ferris
Radboud University Nijmegen - Institute for Management Research, Free University of Bozen-Bolzano and University of Sydney Business School
Downloads 505 (121,310)

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carbon accounting; management accounting; management control; performance measurement; sustainability

4.

The Effects of Uncertainty on the Roles of Controllers and Budgets: An Exploratory Study

Accounting and Business Research, Forthcoming
Number of pages: 45 Posted: 18 Jun 2011 Last Revised: 05 Aug 2013
Frank G. H. Hartmann and Victor S. Maas
Radboud University Nijmegen - Institute for Management Research and University of Amsterdam - Amsterdam Business School
Downloads 480 (128,915)
Citation 4

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Budgeting, Controllers, Management accounting, Uncertainty

5.

Rankings, Performance and Sabotage: The Moderating Effects of Target Setting

AAA 2016 Management Accounting Section (MAS) Meeting Paper
Number of pages: 25 Posted: 14 Aug 2015
Frank G. H. Hartmann and Philipp Schreck
Radboud University Nijmegen - Institute for Management Research and Martin-Luther-University Halle-Wittenberg
Downloads 257 (256,564)
Citation 5

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Competition, Relative Performance Information, Performance Rankings, Sabotage

6.

Long-Term Incentives, Managerial Effort and Supervisor Evaluation Bias

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 33 Posted: 10 Aug 2011 Last Revised: 01 Dec 2011
Nicola Dalla Via, Frank G. H. Hartmann and Paolo Collini
Free University of Bozen-Bolzano, Radboud University Nijmegen - Institute for Management Research and University of Trento - Department of Economics and Management
Downloads 210 (312,362)

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performance evaluation, leniency bias, centrality bias, long-term performance

7.

Why Controllers Compromise on Their Fiduciary Duties: EEG Evidence on the Role of the Human Mirror Neuron System

Accounting, Organizations and Society, Volume 50, April 2016, Pages 41–50
Number of pages: 25 Posted: 11 May 2017
Philip Eskenazi, Frank G. H. Hartmann and Wim Rietdijk
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM), Radboud University Nijmegen - Institute for Management Research and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 103 (564,602)
Citation 2

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8.

Using Survey Data to Develop and Test Management Accounting Theory – A Critical Analysis

Number of pages: 28 Posted: 26 Jul 2023 Last Revised: 22 Aug 2023
Frank G. H. Hartmann and Thomas Niederkofler
Radboud University Nijmegen - Institute for Management Research and Radboud University Nijmegen - Institute for Management Research
Downloads 85 (638,902)

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survey-based research, questionable research practices, theory development, management accounting, simulation analysis

9.

Social Incentives Shape Neural Circuits Underlying Cognitive Control

Posted: 13 Sep 2019
Mina Ličen, Sergeja Slapničar, Anka Slana Ozimič, Frank G. H. Hartmann, Alan Anticevic and Grega Repovš
School of Economics and Business, University of Ljubljana, University of Queensland, University of Ljubljana - Mind & Brain Lab, Department of Psychology, Radboud University Nijmegen - Institute for Management Research, Yale University School of Medicine and University of Ljubljana - Mind & Brain Lab, Department of Psychology

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social incentives, donation, ranking, cognitive control, Flanker task, fMRI

10.

The Effect of Financial and Non-Financial Performance Measures on Managerial Data Manipulation and Myopia: Analysis of a Causal Path Model

Posted: 04 Mar 2012 Last Revised: 10 Mar 2017
Marcel Van Rinsum and Frank G. H. Hartmann
RSM Erasmus University and Radboud University Nijmegen - Institute for Management Research

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Myopia, data manipulation, financial measures, leading indicators, subjectivity, slack

11.

The Perceived Fairness of Performance Evaluation: The Role of Uncertainty

Management Accounting Research, Forthcoming
Posted: 13 Oct 2011
Frank G. H. Hartmann and Sergeja Slapničar
Radboud University Nijmegen - Institute for Management Research and University of Queensland

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performance measurement system, procedural justice, formality, voice, diversity, outcome measures, task uncertainty, tolerance for ambiguity

12.

The Effects of Leadership Styles and Use of Performance Measures on Managerial Work-Related Attitudes

European Accounting Review, 19(2), 275-310.
Posted: 08 Aug 2009 Last Revised: 03 Jan 2013
Frank G. H. Hartmann, David Naranjo-Gil and Paolo Perego
Radboud University Nijmegen - Institute for Management Research, Pablo de Olavide University and Free University of Bozen-Bolzano

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Objective performance measures, Subjective performance measures, Leadership style, Performance evaluation, Management control, Managerial behavior

13.

Why Business Unit Controllers Create Budget Slack: Involvement in Management, Social Pressure and Machiavellianism

Behavioral Research in Accounting, Vol. 22, No. 2, pp. 27-49
Posted: 15 Aug 2007 Last Revised: 29 Mar 2013
Frank G. H. Hartmann and Victor S. Maas
Radboud University Nijmegen - Institute for Management Research and University of Amsterdam - Amsterdam Business School

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Controllers, budget slack, ethics, social pressure, conflict of interest, Machiavellianism

14.

The Impact of Departmental Interdependencies and Management Accounting System Use on Subunit Performance: A Comment

Posted: 13 Jun 2005
Frank G. H. Hartmann
Radboud University Nijmegen - Institute for Management Research

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Management accounting, contingency fit