Frank G. H. Hartmann

Radboud University Nijmegen - Institute for Management Research

Professor of Accounting

Postbus 9108

Nijmegen, 6500 HK

Netherlands

SCHOLARLY PAPERS

14

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SSRN CITATIONS
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Top 19,788

in Total Papers Citations

40

CROSSREF CITATIONS

27

Scholarly Papers (14)

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 862 (53,093)
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 606 (83,920)
Citation 13

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

3.

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 413 (133,696)
Citation 4

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Budgeting, Controllers, Management accounting, Uncertainty

4.

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 410 (134,752)

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

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 224 (253,417)
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 195 (287,925)

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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 77 (576,349)
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 56 (685,299)

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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
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