Stephan Kramer is Associate Professor of Accounting and Control at RSM. He is also the Academic Director of the Accounting and Financial Management program. Stephan holds a PhD from WHU – Otto Beisheim School of Management (Germany) and a MSc degree in Business Information Systems from the University of Muenster (Germany).
Stephan has published in journals including Journal of Accounting Research, Accounting, Organizations and Society, Management Accounting Research and Abacus. In 2016, he and his co-authors were awarded the David Solomon’s prize for the best article of the year in Management Accounting Research. In 2014, Stephan visited the University of Texas at Austin. His research focuses on how incentive system design, governance mechanisms, target setting practices and performance evaluation shapes managers' behavior.
Stephan has taught various courses in undergraduate, graduate and executive programs, such as Management Accounting and Control, Risk Management, Accounting Information Systems and Fraud and Forensic Investigations.
S. Kramer & V.S. Maas (2020). Selective Attention as a Determinant of Escalation Bias in Subjective Performance Evaluations (In Press). Behavioral Research in Accounting, 32 (1), 87-100. doi: 10.2308/bria-18-021
E. Perrey, U. Schaeffer & S. Kramer (2010). Rechnungslegungsforschung in deutschsprachigen wissenschaftlichen Zeitschriften. Eine Publikationsanalyse [Accounting Research in German Academic Journals]. Die Betriebswirtschaft, 70 (6), 481-494.