معرفی
Marcel van Rinsum is Professor of Accounting & Incentives at Rotterdam School of Management, Erasmus University Rotterdam. His research examines performance measurement systems, incentive structures, and judgment processes in accounting contexts.
Research focuses on behavioral aspects of accounting including audit judgment conservatism, performance misreporting mechanisms, and design of accountability systems. Key interests include transparency effects in managerial decision-making, control system optimization, and behavioral consequences of relative performance metrics.
Recent publications analyze how disclosure frameworks impact audit quality and how accountability types influence information processing. His experimental work investigates trust reciprocity in managerial discretion contexts and cognitive biases in performance evaluation.
Professional activities include doctoral supervision and editorial responsibilities for leading accounting journals. Current projects examine how organizational control systems can mitigate strategic misreporting while promoting ethical decision-making.
