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uva.nl

Prof. dr. V.S. (Victor) Maas

Faculty of Economics and Business
Section Accounting
Photographer: Ineke Oostveen

Visiting address
  • Plantage Muidergracht 12
  • Room number: M2.18
Postal address
  • Postbus 15953
    1001 NL Amsterdam
  • Profile

    Victor Maas is Professor of Accounting at the University of Amsterdam. He earned his PhD at the University of Amsterdam in 2007, and worked at Erasmus University Rotterdam before returning to Amsterdam as full professor in 2014.

    He teaches financial accounting, management accounting, judgment and decision making, and experimental research methods in undergraduate, graduate, and executive programs. In his research, he investigates how economic, cognitive, and social factors jointly determine the behavior of accountants, employees, and managers. His main research interests include discretionary performance evaluation processes and strategic and dysfunctional behavior in organizations.

    Victor has published in journals such as The Accounting Review, Journal of Accounting Research, Accounting Organizations & Society, Behavioral Research in Accounting, European Accounting Review, Management Accounting Research and the Journal of Business Ethics. He currently is the Senior Editor of Behavioral Research in Accounting. He is also on the editorial board of several other journals, including The Accounting Review, Accounting Organizations & Society, Accounting and Business Research, Journal of Management Accounting Research, and Management Accounting Research. From 2014 till 2023 he was associate editor of the European Accounting Review.

    Victor holds adjunct positions at NHH (Bergen, Norway) and Universitas Airlangga (Surabaya, Indonesia). He also is the coordinator of the European Network for Experimental Accounting Research (ENEAR) and the Chair of the Ethics Committee for research in Economics and Business (EBEC) at the University of Amsterdam.

     

     

     

     

     

     

     

     

     

     

  • Working papers

    Cardinaels, E., S. Kramer & V.S. Maas (2023). Navigating Through the Noise: The Effect of Color-Coded Performance Feedback on Decision-Making

    Kshatriya, A. & V.S. Maas (2023) It’s a dirty job but…who will do it? How managers assign tasks that no one wants to do.

     

    Working papers are available on SSRN or upon request.

     

  • Teaching

    Victor teaches financial accounting, management accounting, judgment and decision making, and experimental research methods in undergraduate, graduate, and executive programs.

    In academic year 2022/2023 he is responsible for

    Financial Accounting 1 for Economics (BSc EBE)

    Judgment & Decision Making in Accounting (MSc A&C)

     

     

     

  • Publications

    2023

    • Chan, E. W., Lill, J. B., & Maas, V. S. (2023). Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision. Journal of Accounting Research , 61(2), 493-530. https://doi.org/10.1111/1475-679X.12475 [details]
    • Ghita, R. S., & Maas, V. S. (2023). The effects of span of control and temporal disaggregation of performance reports on discretionary performance evaluations. Journal of Management Accounting Research. Advance online publication. https://doi.org/10.2308/JMAR-2022-066
    • Hecht, G., Maas, V. S., & van Rinsum, M. (2023). The Effects of Transparency and Group Incentives on Managers’ Strategic Promotion Behavior. Accounting Review, 98(7), 239-260. https://doi.org/10.2308/TAR-2020-0208 [details]
    • Maas, V. S., & Shi, B. (2023). The effects of target difficulty and relative ability on managers’ delegation decisions. Management Accounting Research, 60, Article 100851. https://doi.org/10.1016/j.mar.2023.100851 [details]

    2022

    2021

    2020

    2018

    2017

    2016

    • Bol, J. C., Kramer, S., & Maas, V. S. (2016). How control system design affects performance evaluation compression: The role of information accuracy and bonus transparency. Accounting, Organizations and Society, 51, 64-73. Advance online publication. https://doi.org/10.1016/j.aos.2016.01.001 [details]
    • Kramer, S., Maas, V. S., & van Rinsum, M. (2016). Relative Performance Information, Rank Ordering and Employee Performance: A Research Note. Management Accounting Research, 33, 16-24. https://doi.org/10.1016/j.mar.2016.03.004 [details]

    2013

    2012

    • Maas, V., van Rinsum, M., & Towry, K. (2012). In search of informed discretion: an experimental investigation of fairness and trust reciprocity. The Accounting Review, 87(2), 617-644. https://doi.org/10.2308/accr-10205 [details]

    2011

    2010

    • Hartmann, F. G. H., & Maas, V. S. (2010). Why business unit controllers create budget slack: Involvement in management, social pressure, and Machiavellianism. Behavioral Research in Accounting, 22(2), 27-49. https://doi.org/10.2308/bria.2010.22.2.27 [details]

    2009

    2008

    2023

    • Chan, E. W., Lill, J. B., & Maas, V. S. (2023). Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision. Journal of Accounting Research , 61(2), 493-530. https://doi.org/10.1111/1475-679X.12475 [details]
    • Ghita, R. S., & Maas, V. S. (2023). The effects of span of control and temporal disaggregation of performance reports on discretionary performance evaluations. Journal of Management Accounting Research. Advance online publication. https://doi.org/10.2308/JMAR-2022-066
    • Hecht, G., Maas, V. S., & van Rinsum, M. (2023). The Effects of Transparency and Group Incentives on Managers’ Strategic Promotion Behavior. Accounting Review, 98(7), 239-260. https://doi.org/10.2308/TAR-2020-0208 [details]
    • Maas, V. S., & Shi, B. (2023). The effects of target difficulty and relative ability on managers’ delegation decisions. Management Accounting Research, 60, Article 100851. https://doi.org/10.1016/j.mar.2023.100851 [details]

    2022

    2021

    2020

    2018

    2017

    2016

    • Bol, J. C., Kramer, S., & Maas, V. S. (2016). How control system design affects performance evaluation compression: The role of information accuracy and bonus transparency. Accounting, Organizations and Society, 51, 64-73. Advance online publication. https://doi.org/10.1016/j.aos.2016.01.001 [details]
    • Kramer, S., Maas, V. S., & van Rinsum, M. (2016). Relative Performance Information, Rank Ordering and Employee Performance: A Research Note. Management Accounting Research, 33, 16-24. https://doi.org/10.1016/j.mar.2016.03.004 [details]

    2013

    2012

    • Maas, V., van Rinsum, M., & Towry, K. (2012). In search of informed discretion: an experimental investigation of fairness and trust reciprocity. The Accounting Review, 87(2), 617-644. https://doi.org/10.2308/accr-10205 [details]

    2011

    2010

    • Hartmann, F. G. H., & Maas, V. S. (2010). Why business unit controllers create budget slack: Involvement in management, social pressure, and Machiavellianism. Behavioral Research in Accounting, 22(2), 27-49. https://doi.org/10.2308/bria.2010.22.2.27 [details]

    2009

    2008

    2022

    2022

    This list of publications is extracted from the UvA-Current Research Information System. Questions? Ask the library or the Pure staff of your faculty / institute. Log in to Pure to edit your publications. Log in to Personal Page Publication Selection tool to manage the visibility of your publications on this list.
  • Ancillary activities
    • Limperg Institute
      Board member
    • Universitas Airlangga Surabaya
      Research collaboration and graduate student education
    • NHH Norwegian School of Economics
      Adjunct Professorship - research mentorship and collaboration
    • EIASM
      PhD education via EDEN program
    • American Accounting Association
      Senior Editor Behavioral Research in Accounting