American Accounting Association - Management Accounting Section

Midyear Meeting, January 5-6 2007

Renaissance Worthington Hotel

Fort Worth, Texas

View doctoral consortium presentations (requires a password)

Innovation - Accounting

• A Field Research Study Exploring the Relationships among Factors in New Product Development and the Success of New Products (.pdf)
  Sharon Bruns, Julie Hertenstein, and Marjorie Platt, Northeastern University
  Discussant: Gordon Potter, Cornell University

• An Empirical Investigation of Process Innovation and Learning in Semiconductor Manufacturing: A Life-Cycle Perspective (.pdf)
  Sui-Hua Yu, National Chung Cheng University
  Discussant: Ranjani Krishnan, Michigan State University

• Towards Understanding the Direct and Indirect Effects of Transformational Leadership on Firm Innovation (.pdf)
  Dongil Don Jung and Chee Chow, San Diego State University
  Anne Wu, National Chengchi University
  Discussant: Frank Hartmann, Erasmus University Rotterdam

Supply Chains - Accounting

• Management Control Systems in a Supply Chain Context (.pdf)
  Paula van Veen-Dirks, Tilburg University
  Peter Verdaasdonk, Eindhoven University of Technology
  Discussant: Chris Chapman, Oxford University

• Inter-organizational Cost Management: The Effects of Strategic and IT Integration on the Perceived Value of Supply Chain Partner (.pdf)
  Kelvin Liu, Yi-Jing Wu, and Robert Leitch, University of South Carolina
  Discussant: Andrea Drake, University of Cincinnati

• The Effect of Internal Cost Management, Information Systems Integration, and Absorptive Capacity on Inter-organizational Cost Management: A Pilot Study (.pdf)
  Dutch Fayard, Lorraine Lee, Robert Leitch, and William Kettinger, University of South Carolina
  Discussant: Marc Wouters, University of Twente

Budgeting - Finance

• The Effects of Budget Levels, Participation, and Repeated-Interaction on Employee Effort (.pdf)
  Joseph Fisher, Indiana University
  Sean Peffer, University of Kentucky
  Geoffrey Sprinkle, Indiana University
  Michael Williamson, University of Texas Austin
  Discussant: Bill Rankin, Colorado State University

• Budgetary Participation's Effect on Managerial Outcomes: Mediating Roles of Self-Efficacy and Attitudes toward Budgetary Decision Makers (.pdf)
  Feng-Yu Ni, National Sun Yat-Sen University
  Chin-Chun Su, Kao-Yuan University
  Shao-Hsi Chung, National Sun Yat-Sen University
  Kuo-Chih Cheng, Kun Shan University of Technology
  Discussant: Leslie Berger, University of Waterloo

• Management Accountants' Engagement in the Creation of Budget Slack: Experimental Evidence of the Interactive Effect of Function Design, Social Pressure and Machiavellianism (.pdf)
  Victor Maas, University of Amsterdam
  Discussant: Ken Merchant, University of Southern California

Cost Systems - Accounting

• Diversity in Resource Consumption Patterns and Costing System Robustness to Errors (.pdf)
  Eva Labro, London School of Economics
  Mario Vanhoucke, Vlerick Leuven Gent Management School
  Discussant: Anthony Nikias, Texas A&M University

• The Association between Activity-Based Costing System Adoption and Hospital Performance (.pdf
  Annie McGowan and Sarah Holmes, Texas A&M University
  Melissa Martin, University of Southern California
  Discussant: Leslie Eldenburg, University of Arizona

• Towards an Understanding of the Sophistication of the Product Costing System (.pdf)
  John Brierley, University of Sheffield
  Discussant: Angelo Ditillo, University of Bocconi

Case Session I - Accounting

• Hammond Cards, Inc.: The Creative Acquisition (.pdf)
  Paul Mulligan, Alfred Nanni, and Shahid Ansari, Babson College

• Svenska Handelsbanken: Accomplishing Radical Decentralization through "Beyond Budgeting"(.pdf)
  Theresa Libby, Wilfrid Laurier University
  Murray Lindsay, University of Lethbridge

Nonfinancial Performance - Management Advisory Services

• Relevance of Customer Satisfaction Measures in a Setting with Multiple Customer Groups: Evidence from a Health Insurance Company(.pdf)
  Clara Xiaoling Chen, University of Illinois Urbana-Champaign
  Discussant: Jan Bouwens, Tilburg University

• An Empirical Investigation of Implicit Incentives for Nonfinancial Performance Improvement (.pdf)
  Dennis Campbell, Harvard Business School
  Discussant: Raj Mashruwala, Washington University St. Louis

• Multiple Performance Measures, Causality and Decision Making - Exploring Ostensive and Performative Aspects of Causality: Evidence from a New Product Development Process (.pdf)
  Allan Hansen, Copenhagen Business School
  Discussant: Kari Lukka, Turku School of Economics

Organization Design - Accounting

• Do Major Customer Relationships Enhance the Performance of Strategic Alliances in High Tech Industries? (.pdf)
  Carolyn Callahan and Rodney Smith, University of Arkansas
  Angela Spencer, Oklahoma State University
  Discussant: Henri Dekker, Free University Amsterdam

• Knowledge Sharing and Incentive Design in Production Environments: Theory and Evidence (.pdf)
  Yuhchang Hwang and David Erkens, Arizona State University
  John Harry Evans III, University of Pittsburgh
  Discussant: Susan Kulp, Harvard Business School

• Product and Process Characteristics, Advanced Manufacturing Initiatives, and Supply Chain Management Initiatives: Complementarities and Fit-Performance Consequences (.pdf)
  Yuhchang Hwang, Arizona State University
  Johnny Rungtusanatham, University of Minnesota
  Buck Pei, Arizona State University
  Discussant: Susan Haka, Michigan State University

CEO Compensation - Accounting

• Is CEO Compensation Shielded from Overproduction? (.pdf)
  Long Chen, Washington University St. Louis
  Discussant: Mark Vargus, University of Texas Dallas

• CEO Reputation and the Use of Earnings- and Stock-Based Performance Measures in CEO Evaluation (.pdf)
  Christo Karuna, University of California Irvine
  Discussant: Wenli Huang, Boston University

• The Effects of Idiosyncratic Risks Borne by Managers on the Design of CEO Compensation Contracts (.pdf)
  Richard Lord, Montclair State University
  Yoshie Saito, Temple University
  Discussant: Juan Sanchez, University of Arkansas

Relational Contracting - Accounting

• The Roles of Organizational Justice and Trust in a Gain-sharing Control System (.pdf)
  Frances Kennedy, Clemson University
  James Kohlmeyer, East Carolina University
  Robert Parker, University of New Orleans
  Discussant: Axel Schulz, University of Melbourne

• Subcertification and Relationship Quality: Effects on Subordinate Effort and Justification (.pdf)
  Thomas Vance, University of Washington
  Discussant: Yue May Zhang, University of Pittsburgh

• Do Characteristics of Strategic Performance Measurement Systems Used in Incentives Enhance Organizational Fairness? (.pdf)
  Laurie Burney, Mississippi State University
  Christine Henle, University of North Carolina Charlotte
  Sally Widener, Rice University
  Discussant: Anne Lillis, University of Melbourne

Case Session II - Accounting

• Trim, Inc. (.pdf)
  Audrey Taylor, Western Washington University

• Restaurant Development Group's Winston Salem Project (.pdf)
  Paul Juras and James Cotter, Wake Forest University

• Absorption Costing and Variable Costing Income Differences: Exceptions to the General Expectations (.pdf)
  Bill King, Washington and Lee University

Organizational Boundaries - Accounting

• The Impact of Interdependencies on Management Accounting Information in Manufacturing Networks: A Social Network Analysis Approach (.pdf)
  Ariela Caglio and Angelo Ditillo, University of Bocconi
  Discussant: James Hesford, Cornell University

• How Information and Controls Impact the Formation of Trust in Inter-Firm Settings (.pdf)
  Alexandra Van den Abbeele, Filip Roodhooft, and Luk Warlop, Catholic University Leuven
  Discussant: Wendy Bailey, University of South Carolina

• Impact of Management Control Systems' Intensity of Use on Joint Venture's Performance: An Empirical Assessment (.pdf)
  Marcela Porporato, York University
  Discussant: Neale O'Connor, University of Hong Kong

Cost Behavior - Accounting

• The Effects of Real Options, Returns-to-Scale, Structural Changes, and Levels of Aggregation on the Cost-Revenue Relationship (.pdf)
  James Gong, University of Illinois Urbana-Champaign
  Mark Young, University of Southern California
  Wim Van der Stede, London School of Economics
  Discussant: Antonio Davila, IESE, University of Navarra

• Does SG&A Expenditure Create a Long-Term Asset? (.pdf)
  Rajiv D. Banker, Temple University
  Rong Huang, City University of New York
  Ram Natarajan, University of Texas Dallas
  Discussant: Shijun Cheng, University of Michigan

• Labor Market Characteristics and Cross-Country Differences in Cost Stickiness (.pdf)
  Rajiv Banker, Temple University
  Tony Lei Chen, Georgia State University
  Discussant: Christo Karuna, University of California Irvine

Governance I - Accounting

• Board of Directors' Responsiveness to Shareholders: Evidence from Majority-Approved Shareholder Proposals (.pdf)
  Fabrizio Ferri, Harvard Business School
  Yonca Ertimur, Duke University
  Stephen Stubben, University of North Carolina
  Discussant: Mark Anderson, University of Texas Dallas

• Top Executives' Directorate Networks and Business Value Creation: Vertical vs. Horizontal Ties (.pdf)
  Chaur-Shiuh Young, National Cheng Kung University
  Liu-Ching Tsai, National Chiayi University
  Discussant: Margaret Shackell, University of Notre Dame

• The Determinants of Organizational Innovation and Performance: An Examination of Taiwanese Electronics Industry (.pdf)
  Tsulin Kuo and Anne Wu, National Chengchi University
  Discussant: Yuhchang Hwang, Arizona State University

Compensation I - Accounting

• Loss Aversion, Stock-Based Compensation and Managerial Risk-Seeking Behavior (.pdf)
  Kimberly Sawers, University of California Riverside
  Arnold Wright, Boston College
  Valentina Zamora, Boston College
  Discussant: Gary Hecht, Emory University

• Employees' Perceived Value of Their Stock Option Holdings: How Training Affects the Cost-Value Gap (.pdf)
  Anne Farrell and Susan Krische, University of Illinois Urbana-Champaign
  Karen Sedatole, Michigan State University
  Discussant: Aleecia Hibbets, University of Louisiana Monroe

• The Effects of Disseminating Relative Performance Feedback in Tournament versus Individual Performance Compensation Plans (.pdf)
  Lynn Hannan, Georgia State University
  Ranjani Krishnan, Michigan State University
  Andrew Newman, Georgia State University
  Discussant: Michael Williamson, University of Texas Austin

Research Forum Papers

• The Effects of Total Quality Management on Business Performance: Evidence from Taiwan Information-Related Industries (.pdf)
  Chin Ou, Fang-Chun Liu, Yu Hung, and David Yen, National Chung Cheng University

• Effects of Reflective Thinking and Professional Experience on Sourcing Decisions with Inaccurate Cost Information (.pdf)
  Sebastiaan Morssinkhof and Marc Wouters, University of Twente
  Luk Warlop, Catholic University Leuven

• A Meta-Analysis of International Journal Rankings in Accounting (.pdf)
  Andreas Heinrich Hoffjan, WHU Otto Beisheim Graduate School of Management
  Jan Carl Plagge, Deutsche B?rse AG
  Gonn K. Weide, WHU Otto Beisheim Graduate School of Management

• Management of Information Systems: Insights from Management Accounting Research (.pdf)
  Neale G. O'Connor, University of Hong Kong
  Maris G. Martinsons, City University of Hong Kong

• Performance Driven Behavior as the Key to Better Organizational Performance (.pdf)
  Andre de Waal, Maastricht School of Management

• The Antecedents of Defective Products and it's Effect on Company Profit: A Study of Indonesian Small and Medium Size Enterprises (.pdf)
  Hamfri Djajadikerta, Parahyangan Catholic University

• The Adoption and Usage of Modern Management Control Systems in Chinese State-owned Enterprises: A Field Study (.pdf)
  Guliang Tang and Chen Gao, Beijing Technology and Business University
  Fei Du, University of Southern California

• Missing Non-Strategic Targets: Are Managers Penalized for Emphasizing Important Measures? (.pdf)
  Michael Petersen, Arizona State University
  Janet Samuels, Arizona State University West

• A Comparative Analysis of the CVP Structure of Teaching and Non-Teaching Hospitals (.pdf)
  Li-Lin Sunny Liu and Sheng-Ying Tseng, Florida International University

• Review of Choice-Based and Matched Sample Studies in Management Accounting Research (.pdf)
  Vijay Karan and Donald Cram, California State University Fullerton

• Marketing Applications for Variance Analysis: The Need for a New Variance Model (.pdf)
  Ted Mitchell, University of Nevada Reno
  Mike Thomas, Humboldt State University

Compensation II - Accounting

• Dividing the Pie: Do Managers Fully Incorporate Non-Contracted Information into Full and Partial Discretionary Bonus Allocations? (.pdf)
  Wendy Bailey, University of South Carolina
  Gary Hecht and Kristy Towry, Emory University
  Discussant: Sean Peffer, University of Kentucky

• EVA Compensation Schemes and Controllability Issues: An Empirical Investigation (.pdf)
  Jean Pierre Ponssard, Ecole Polytechnique Paris
  Francois Larmande, Ecole de Management de Lyon
  Discussant: Tony Lei Chen, Georgia State University

• Insights on Performance Measures: An Investigation of Relations among Performance Measures, Delegation, Incentiv (.pdf) es, and Strategy
  Sally Widener, Rice University
  Margaret Shackell, University of Notre Dame
  Elizabeth Demers, INSEAD
  Discussant: Dhinu Srinivasan, University of Pittsburgh

Balanced Scorecards - Management Advisory Services

• Common-Measures Bias in the Balanced Scorecard: Cognitive Effort and General Problem-Solving Ability (.pdf)
  Aleecia Hibbets, University of Louisiana Monroe
  Michael Roberts, University of Colorado Denver
  Tom Albright, University of Alabama
  Discussant: Jason Kuang, Georgia Institute of Technology

• Effects of Subordinate Likeability and Balanced Scorecard Format on Performance-Related Judgments (.pdf)
  Steven Kaplan and Michael Petersen, Arizona State University
  Janet Samuels, Arizona State University West
  Discussant: Kip Krumwiede, Boise State University

• Do Balanced Scorecard Incentive Contract Type and Business Life-Cycle Affect Managerial Effort and Performance? (.pdf)
  Hung-Chao Yu, National Chengchi University
  Ella Mae Matsumura, University of Wisconsin
  Sandra Vera-Munoz, University of Notre Dame
  Discussant: Monte Swain, Brigham Young University

Performance Evaluation - Accounting

• Determinants of the Subjective Measurement of Managerial Behavior (.pdf)
  Neale O'Connor, University of Hong Kong
  Johnny Deng, California State University Sacramento
  Michael Shields, Michigan State University
  Discussant: Jae Yong Shin, University of Illinois Urbana-Champaign

• How Formal Performance Evaluation Affects Trust between Superior and Subordinate Managers (.pdf)
  Frank Hartmann, Erasmus University Rotterdam
  Sergeja Slapnicar, University of Ljubljana
  Discussant: Clara Xiaoling Chen, University of Illinois Urbana-Champaign

• Relative Performance Evaluation and Contract Externalities (.pdf)
  Holger Asseburg and Christian Hofmann, University of Tuebingen
  Discussant: Ashraf Jaffer, University of North Carolina

Disclosures - Accounting

• Relevance of Financial and Non-Financial Measures to Financial Analysts: Experimental Evidence (.pdf)
  Dipankar Ghosh, University of Oklahoma
  Anne Wu, National Chengchi University
  Discussant: Alan Webb, University of Waterloo

• Career Concerns and Mandated Disclosure (.pdf)
  Romana Autrey, Harvard Business School
  Shane Dikolli, Duke University
  Paul Newman, University of Texas Austin
  Discussant: Florin Sabac, University of Alberta

• Benchmarking Against the Performance of High Profile 'Scandal' Firms (.pdf)
  Emre Karaoglu, Tatiana Sandino, and Randolph Beatty, University of Southern California
  Discussant: Fabrizio Ferri, Harvard Business School

Performance Measurement and Incentive Systems - Management Advisory Services

• The Effect of Causal Performance Measure Knowledge on Reducing Individuals' Discounting of Performance Measures in Profit Prediction (.pdf)
  Donna Booker, University of Cincinnati
  Dan Heitger, Miami University of Ohio
  Discussant: Lynn Hannan, Georgia State University

• Mutual Monitoring in a Multi-Period Team Setting: An Experimental Investigation (.pdf)
  Anthony Nikias, Texas A&M University Kingsville
  Discussant: Birendra Mishra, University of California Riverside

• The Effect of Compensation Systems Design on Individuals' Investment in Learning (.pdf)
  Axel Schulz, University of Melbourne
  Jenna Tan, Ernst and Young
  Discussant: Janet Samuels, Arizona State University West

Transfer Pricing - Accounting

• Strategic Allocation of Transfer Pricing Authority (.pdf)
  Hua Lee, Chinese University of Hong Kong
  Ho-Mou Wu, National Taiwan University
  Discussant: Yun Zhang, Duke University

• Decentralization, Transfer Pricing and Tacit Collusion (.pdf)
  Mikhael Shor and Hui Chen, Vanderbilt University
  Discussant: Christian Hofmann, University of Tuebingen

Strategy and Investment - Accounting

• Generic Strategies and Sustainability of Financial Performance (.pdf)
  Rajiv Banker, Temple University
  Raj Mashruwala, Washington University St. Louis
  Arindam Tripathy, Temple University
  Discussant: Mina Pizzini, Southern Methodist University

• Strategic Choice and the Configuration of Management Control Systems (.pdf)
  Henri Dekker, Tom Groot, and Martijn Schoute, Free University Amsterdam
  Discussant: Francisco de Asis Martinez-Jerez, Harvard Business School

• Optimal Incentives to Abandon Investments (.pdf)
  Igor Vaysman, INSEAD
  Discussant: Michal Matejka, University of Michigan

Control Systems - Accounting

• How the Diagnostic and Interactive use of MAS Determine the Relationship between Task Uncertainty and Organizational Performance (.pdf)
  Adebayo Agbejule, Vaasa Polytech University
  Discussant: Victor Maas, University of Amsterdam

• Performance Measurement System Properties and Managerial Time Orientation: Survey and Experimental Evidence (.pdf)
  Marcel Van Rinsum and Frank Hartmann, Erasmus University Rotterdam
  Discussant: Wim Van der Stede, London School of Economics

• Agency Cost and Firm Performance: The Moderating Effect of Budget Function (.pdf)
  Chao-Jung Chen, National Chengchi University
  Wei-heng Lin, Chung Yuan Christian University
  Discussant: Stephen Hansen, George Washington University

Governance II - Accounting

• Access, Board Size, and Incentives in Non-Profit Firms (.pdf)
  Rajesh Aggarwal, University of Minnesota Twin Cities
  Mark Evans and Dhananjay Nanda, Duke University
  Discussant: Tatiana Sandino, University of Southern California

• Institutional Investor Legal Type and the Use of CEO Equity-based Incentives (.pdf)
  Jae Yong Shin, University of Illinois Urbana-Champaign
  Discussant: Ana Albuquerque, Boston University

• The Value Added by Auditing and the Hidden Costs of Regulation: Public School Operation (.pdf)
  Yoshie Saito, Temple University
  Christopher McIntosh, University of Idaho
  Discussant: Annie McGowan, Texas A&M University