Frank Moers

Frank Moers is a professor of management accounting and control at Maastricht University’s School of Business and Economics. His stated research interests include performance measurement, incentives, and the intersection of accounting and labor economics.

Moers and Isabella Grabner coauthored a 2021 study of budget reallocations at a large consumer-goods manufacturer. They found evidence consistent with reallocations responding to distortions in initial budgets, but their exploratory analysis did not find the intended improvement in market performance. In their data, cuts were negatively associated with changes in product market share; increases helped product lines meet last-quarter sales targets without boosting market share. The distinction matters: changing an allocation is not itself evidence that the change improved outcomes. These results should not be treated as findings about all companies or forms of resource allocation.