Frank G. H. Hartmann

Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)

P.O. Box 1738

Room T08-21

3000 DR Rotterdam, 3000 DR

Netherlands

SCHOLARLY PAPERS

16

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CITATIONS
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18

Scholarly Papers (16)

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 Business School and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Downloads 683 (26,426)
Citation 3

Abstract:

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 Slapnicar
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and University of Ljubljana - Faculty of Economics
Downloads 436 (48,178)
Citation 4

Abstract:

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

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
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM), RSM Erasmus University and University of Sydney Business School
Downloads 270 (94,329)

Abstract:

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

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

Abacus, Vol. 49, Issue 4, pp. 539-563, 2013
Number of pages: 25 Posted: 18 Dec 2013
Frank G. H. Hartmann, Paolo Perego and Anna Young
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM), RSM Erasmus University and University of Sydney Business School
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Abstract:

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
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and University of Amsterdam Business School
Downloads 188 (104,581)
Citation 1

Abstract:

Budgeting, Controllers, Management accounting, Uncertainty

5.

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
Erasmus University Rotterdam (EUR) - RSM Erasmus University, Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and Università degli Studi di Trento - Department of Economics and Management
Downloads 133 (167,761)

Abstract:

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

6.

The Effects of Tolerance for Ambiguity and Uncertainty on the Appropriateness of Accounting Performance Measures

Abacus, Vol. 41, No. 3, pp. 241-264, October 2005
Number of pages: 24 Posted: 04 Nov 2005
Frank G. H. Hartmann
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Downloads 31 (398,610)
Citation 6
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Abstract:

7.

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
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and Martin-Luther-University Halle-Wittenberg
Downloads 24 (168,703)

Abstract:

Competition, Relative Performance Information, Performance Rankings, Sabotage

8.

Top Management Team Heterogeneity, Strategic Change and Operational Performance

British Journal of Management, Vol. 19, Issue 3, pp. 222-234, September 2008
Number of pages: 13 Posted: 06 Aug 2008
David Naranjo-Gil, Frank G. H. Hartmann and Victor S. Maas
Pablo de Olavide University, Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and University of Amsterdam Business School
Downloads 3 (537,135)
Citation 2
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Abstract:

9.

Aligning Performance Measurement Systems with Strategy: The Case of Environmental Strategy

Abacus, Vol. 45, No. 4, pp. 397-428, December 2009
Number of pages: 32 Posted: 01 Dec 2009
Paolo Perego and Frank G. H. Hartmann
RSM Erasmus University and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Downloads 1 (554,423)
Citation 2
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Abstract:

10.

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), Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 0 (508,576)

Abstract:

11.

How Top‐Down and Bottom‐Up Budgeting Affect Budget Slack and Performance Through Social and Economic Exchange

Abacus, Vol. 50, Issue 3, pp. 314-340, 2014
Number of pages: 27 Posted: 17 Sep 2014
Stephan Kramer and Frank G. H. Hartmann
affiliation not provided to SSRN and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
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Abstract:

Budgeting, Target setting, Social exchange theory, Survey

12.

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 Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)

Abstract:

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

13.

The Perceived Fairness of Performance Evaluation: The Role of Uncertainty

Management Accounting Research, Forthcoming
Posted: 13 Oct 2011
Frank G. H. Hartmann and Sergeja Slapnicar
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and University of Ljubljana - Faculty of Economics

Abstract:

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

14.

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
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM), Pablo de Olavide University and RSM Erasmus University

Abstract:

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

15.

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
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and University of Amsterdam Business School

Abstract:

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

16.

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

European Accounting Review, Vol. 14, No. 2, 2005
Posted: 13 Jun 2005
Frank G. H. Hartmann
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)

Abstract:

Management accounting, contingency fit