Lasse Mertins, PhD, CMA (Associate Dean for Academic Affairs)

Associate Professor

Academic Discipline: Accounting

Areas of Interest:
Managerial Accounting,
Financial Accounting,
Performance Measurement and Assessment

Phone: (410) 234-9421



Lasse Mertins, Ph.D. (Virginia Tech) is an Associate Professor in the practice track. He joined the Johns Hopkins Carey Business School in 2014. His expertise are in the areas of financial statement analysis, managerial accounting and performance assessments. He is a Certified Management Accountant (CMA).

Honors & Distinctions

  • Academic Program Director (Flex MBA Program)
  • Editorial Board Member: Advances in Management Accounting
  • Mid-Atlantic Coordinator (American Accounting Association’s ABO Section)
  • 2015 Black & Decker Research Grant
  • AAA 2016 Midyear Meeting Outstanding Case Award of the Management Accounting Section (with James Long, DeWayne Searcy and Brian Vansant)

Selected Publications

  • Bento, R., L. Mertins, and L. White. (2017). Ideology and the Balanced Scorecard: An Empirical Exploration of the Tension Between Shareholder Value Maximization And Corporate Social Responsibility. Journal of Business Ethics, 142(4): 769-789.
  • Mertins, L. and L. White. (2016). Presentation Formats, Performance Outcomes and Implications for Performance Evaluations. Advances in Management Accounting, 26: 1-34.
  • Long, J., L. Mertins, and B. Vansant (2015).  The Effects of Firm-Provided Measure Weightings on Evaluators' Incorporation of Non-Contractible Information. Journal of Management Accounting Research, 27(1): 47-62.
  • Mertins, L. and L.White (2014). The Impact of Production Variance Presentation Format on Employees’ Decision Making.  Advances in Management Accounting, 23: 149-179.
  • Mertins, L. and L. White (2014). Can Management Accountants Influence Productivity? The Case of Production Efficiency Variances. Journal of Corporate Accounting & Finance, 25 (3): 43-50.
  • Mertins, L., D. Salbador, and J. Long (2013). The Outcome Effect - A Review and Implications for Future Research. Journal of Accounting Literature, 31 (1): 2-30.
  • Long, J., L. Mertins, and D. Searcy. (2013). IRCS: Valuing Ethics at the Expense of Inventory. Issues in Accounting Education, 28 (1): 153-172.
  • Mertins, L. and J. Long. (2012). The Influence of Information Presentation Order and Evaluation Time Horizon on the Outcome Effect. Advances in Accounting, 28: 243-253.

Works In Progress

  • Tiger Energy Drinks: Fueling Earnings Management? (with J. H. Long, D. L. Searcy, and B. Vansant)
  • CSR Disclosure and Investor Behavior: A Proposed Framework and Research Agenda (with K. Goedker)
  • The Impact of Personality Types on Risk Management Behavior (with R. Bento and L. White)
  • Risk Management and Internal Control:  A Study of Management Accounting Practice (with R. Bento and L. White)
  • How much Attention do Evaluators Pay to CSR Information and Does This Impact the Performance Ratings in a BSC Setting? –Results from an Eye-Tracking Experiment (with L. Bellora-Bienengräber and A. Bassen)
  • What is the motivation for US universities to disclose voluntary sustainability information? (with R. Sassen)