Dr. F Moers

Biography

Frank Moers is a Professor at Maastricht University, specializing in Management Accounting and Control. His research interests primarily focus on organizational design, performance measurement, and incentives, with a strong intersection with accounting and labor economics. Moers has made significant contributions to the understanding of promotion decisions and the adoption of explicit potential assessments, as reflected in his publication in Management Science. He also explores competitive aggressiveness in relative performance evaluations, highlighted in his work published in the Journal of Accounting Research. His notable research includes studying calibration committees, which mitigate performance evaluation biases and highlight the role of tacit knowledge in auditor expertise and human capital development. Moers's insights into the choices managers make regarding performance measures and their effects on promotion decisions have been well recognized in the field, contributing to both academic literature and practical applications in management accounting. He emphasizes the importance of aligning performance evaluation systems with organizational objectives.

Research Interests

Experience