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

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

SCHOLARLY PAPERS

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Scholarly Papers (17)

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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 Business School and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Downloads 789 (30,355)
Citation 1

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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 Slapnicar
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and University of Ljubljana - Faculty of Economics
Downloads 532 (51,218)
Citation 5

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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

Downloads 307 ( 98,338)
Citation 7

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), Free University of Bozen-Bolzano and University of Sydney Business School
Downloads 307 (97,807)

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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), Free University of Bozen-Bolzano and University of Sydney Business School
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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
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and University of Amsterdam Business School
Downloads 287 (105,870)

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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
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and Martin-Luther-University Halle-Wittenberg
Downloads 177 (169,801)
Citation 4

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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, Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and University of Trento - Department of Economics and Management
Downloads 154 (191,360)

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

7.

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 (462,990)
Citation 1
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8.

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)
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9.

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 (630,491)
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10.

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
Free University of Bozen-Bolzano and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Downloads 1 (652,711)
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11.

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, Business School, University of Queensland, University of Ljubljana - Mind & Brain Lab, Department of Psychology, Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM), 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

12.

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
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
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Budgeting, Target setting, Social exchange theory, Survey

13.

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)

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

14.

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

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

15.

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 Free University of Bozen-Bolzano

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

16.

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

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

17.

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)

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Management accounting, contingency fit