-
Please mark your calendar!
The 2016 Management Accounting Section Meeting will be held January 6-9, 2016 at the Westin Galleria in Dallas, Texas. The meeting will include the Research and Case Conference and the IMA Doctoral Colloquium.
Also, this year join us for a new opportunity! For all of those interested in improving classroom skills and techniques, we will hold a Teaching Symposium on the Saturday (January 9th) of the conference. You can attend the whole conference, including the Symposium, or just attend the Symposium.
- We would like to thank the Institute of Management Accountants for its generous support in sponsoring the 2016 Management Accounting Section Doctoral Colloquium.
Download Papers Here
| Wednesday, January 6, 2016 - IMA Doctoral Colloquium | |
| 6:00 pm-8:00 pm | Reception |
| Thursday, January 7, 2016 - IMA Doctoral Colloquium | |
| 7:30 am-5:30 pm | IMA Doctoral Colloquium Program |
| Thursday, January 7, 2016 - MAS Research and Case Conference | |
| 6:00 pm-8:00 pm | Early Bird Reception |
| Friday, January 8, 2016 — MAS Research and Case Conference | |
| 7:15 am-8:15 am | Breakfast and IMA Research Foundation Panel Moderator: R. Lynn Hannan, Tulane University Speaker: Raef Lawson Panelists: Karen Sedatole, Michigan State University Kip Krumwiede, Insitute of Management Accountants Bill Tayler, Brigham Young University Sponsored by IMA |
| 8:30 am-10:00 am | Welcome and Plenary Session Accounting – 1.5 CH Accounting, Accountability and the Struggle for Nation-Building (Or Why Control Systems Really Matter) Speaker: Professor Jacob Soll Professor of History and Accounting at the Department of History, University of Southern California |
| 10:00 am-10:30 am | Coffee Break and Research Poster Forum Accounting – 0.5 CH
|
| 10:30 am-12:00 pm | Concurrent Sessions 1.01 Cost Behavior Models Accounting – 1.5 CH Session Chair: Dan Weiss, Tel Aviv University Organized Labor Effects on Cost Behavior Hsihui Chang, Drexel University Xin Dai, Drexel University Eric Lohwasser, Drexel University Yue Qiu, University of Minnesota Discussant: Mark C. Anderson, University of Calgary Cost Behavior Models Analysts and Investors Use Rajiv D. Banker, Temple University Han-Up Park, Temple University Janice Y.S. Chen, University of the Pacific Discussant: Julia Nasev, University of Cologne Understanding the Cost Structure of a Firm: Balancing Activities and Achieving Economies of Scope Sara Bormann, Washington University in Saint Louis Jan Bouwens, University of Amsterdam Christian Hofmann, LMU Munich Discussant: Dan Weiss, Tel Aviv University 1.02 Corporate Social Responsibility and Management Controls Personnel/HR – 1.5 CH Session Chair: Frank Moers, Maastricht University Employee Volunteer Programs, Employee Productivity, and Executive Compensation Brian Dean Knox, University of Pittsburgh Discussant: Nathan Stuart, University of Wisconsin Oshkosh Management Control for Sustainability: The Development of a Fully Integrated Strategy Peter Beusch, Göteborg University J. Elisabeth Frisk, Göteborg University Magnus Rosén, Göteborg University William N. Dilla, Iowa State University Discussant: Philipp Schreck, Martin Luther University Halle Wittenberg Does CSR-Linked Executive Compensation Promote CSR Performance Giovanni Battista Derchi, University of Lausanne Laura Zoni, SDA Bocconi School of Management Andrea Dossi, Bocconi University Discussant: Frank Moers, Maastricht University 1.03 Board Composition Finance – 1.5 CH Session Chair: David H. Erkens, University of Southern California Board Characteristics and Firms’ Choice of Using Non-Financial Performance Measures: An Empirical Analysis Huiqi Gan, University of Massachusetts Lowell Myung Seok Park, Virginia Commonwealth University Melloney C. Simerly, Western Kentucky University Discussant: John Harry Evans, University of Pittsburgh The Effects of Politically Connected Outside Directors on Firm Performance: Evidence from Korean Chaebol Firms Jeong-Hoon Hyun, Neoma Business School Seungbin Oh, Seoul National University Jae Yong Shin, Seoul National University Discussant: Melissa Martin, University of Illinois - Chicago The Structure of Board Committees Kevin D. Chen, University of Pennsylvania Andy Wu, University of Pennsylvania Discussant: David H. Erkens, University of Southern California 1.04 Relative Performance Information Personnel/HR– 1.5 CH Session Chair: Ranjani Krishnan, Michigan State University What is a Good Rank? The Effort and Performance Effects of Adding Performance Category Labels to Relative Performance Information Thorsten Knauer, University of Bayreuth Friedrich Sommer, University of Muenster Arnt Wöhrmann, University of Muenster Discussant: Michael Majerczyk, Georgia State University Promotion, Relative Performance Information, and the Peter Principle Eric W. Chan, University of Texas at Austin Discussant: Ivo Tafkov, Georgia State University The Selection and Motivation Effects of Tournament Prize Spread Eddy Cardinaels, KU Leuven Clara Xiaoling Chen, University of Illinois at Urbana-Champaign Huaxiang Yin, Nanyang Technological University Discussant: Ranjani Krishnan, Michigan State University 1.05 Innovation and Creativity Personnel/HR – 1.5CH Session Chair: Michal Matejka, Arizona State University The Effects of Performance Incentives and Creativity Training on Creative Problem-Solving Performance Kun Huo, University of Western Ontario Discussant: Gregory P. McPhee, Florida International University The Effect of Input and Output Targets for Routine Tasks on Creative Task Performance Alexander Brueggen, Maastricht University Christoph Feichter, Maastricht University Michael G. Williamson, University of Illinois at Urbana-Champaign Discussant: Wendy J. Bailey, Northeastern University Internal Information Quality and Firm Innovation Kelly Huang, Florida International University Brent Y. Lao, Florida International University Gregory P. McPhee, Florida International University Discussant: Michal Matejka, Arizona State University 1.06 Management Accounting Research – Stimuli, Framework, & Elements Accounting – 1.5 CH Session Chair: Shane S. Dikolli, Duke University Taking Organizational Values into Account in Management Control Christopher S. Chapman, University of Bristol Lili-Anne Kihn, University of Tampere Anja Kern, Imperial College London Discussant: Utz Schäffer, WHU - Otto Beisheim School of Management The Socio-Economic Approach to Management (SEAM): Introducing a 'Positive' Postmodern Approach to Managing Radically Decentralized Organizations Based on Calculating Hidden Costs and Performance Henri Savall, University of Lyon Murray R. Lindsay, University of Lethbridge Veronique Zardet, University of Lyon Laurent Cappelletti, Conservatoire National des Arts et Métiers Discussant: Jan Mouritsen, Copenhagen Business School Moving Academic Management Accounting Research Closer to Practice: A View from US and Australian Professional Accounting Bodies Basil P. Tucker, University of South Australia Raef A. Lawson, Institute of Management Accountants Discussant: Shane S. Dikolli, Duke University |
| 12:00 pm-1:30 pm | Business Luncheon and Award Presentations Best Conference Paper award Presented by: Khim Kelly, University of Waterloo Outstanding Case award Presented by: Raef Lawson, IMA Impact on Management Accounting Practice award Presented by: Ken Witt, AICPA JMAR Best Paper award Presented by: Eva Labro, University of North Carolina at Chapel Hill Recognition for outgoing JMAR editor award Presented by: Eva Labro, University of North Carolina at Chapel Hill Lifetime contribution to management accounting award Presented by: Theresa Libby, University of Waterloo |
| 1:30 pm-3:00 pm | Concurrent Sessions 2.01 Analytical Research on Supply Chains & Accounting Information Accounting – 1.5CH Session Chair: Romana Autrey, University of Illinois at Urbana-Champaign Ratcheting of Profitability Expectations and its Consequence for Supply Chains Brian Mittendorf, The Ohio State University Jiwoong Shin, Yale University Dae-Hee Yoon, Yonsei University Discussant: Hui Chen, University of Zurich Opportunistic Disclosure in the Inter-Organizational Relationships Grete Oll, University of Southern Denmark Discussant: Romana Autrey, University of Illinois at Urbana-Champaign Management by the Numbers: A Formal Approach to Deriving Informational and Distributional Properties of 'Un-Managed' Earnings Thomas Hemmer, Rice University Eva Labro, University of North Carolina Discussant: Brian Mittendorf, The Ohio State University 2.02 Performance Targets Personnel/HR – 1.5 CH Session Chair: Adam Presslee, University of Pittsburgh Incentive Recalibration Through Intra-Year Target Revisions: Evidence from Sales Managers’ Targets Markus C. Arnold, University of Bern Martin Artz, Frankfurt School of Finance & Management Robert A. Grasser, University of Bern Discussant: Peter Kroos, University of Amsterdam Dynamic Incentives and the Adjustment of Target Weights Upon Target Achievement Maximilian Margolin, WHU - Otto Beisheim School of Management Matthias D. Mahlendorf, Frankfurt School of Finance & Management Utz Schäffer, WHU - Otto Beisheim School of Management Discussant: Kenneth A. Merchant, University of Southern California Rankings, Performance and Sabotage: The Moderating Effects of Target Setting Frank G.H. Hartmann, Erasmus University Rotterdam Philipp Schreck, Martin Luther Universität Halle Wittenberg Discussant: Adam Presslee, University of Pittsburgh 2.03 Management Controls and Turnover Personnel/HR– 1.5 CH Session Chair: Roland F. Spekle, Nyenrode University Developing Enabling Performance Indicators in an Organisation with High Employee Turnover: Longitudinal Action Research in a Call Centre Bianca A. C. Groen, University of Amsterdam Frank Evers, Windesheim University of Applied Sciences Celeste Wilderom, University of Twente Discussant: Sally Widener, Clemson University Subjectivity in Employee Performance Rating and Promotion Decisions: The Analysis of Job Levels Paula Jong-Yu Hao, University of California, Irvine Discussant: William N. Dilla, Iowa State University A Cautionary Tale of Coercive Control Laurie Burney, Baylor University Robin R. Radtke, Clemson University Sally K. Widener, Clemson University Discussant: Roland F. Spekle, Nyenrode University 2.04 Drivers of Dishonesty Behavioral Ethics– 1.5 CH Session Chair: Patrick Martin, Indiana University The Effect of Knowledge Acquisition on Managerial Reporting Katlijn Haesebrouck, KU Leuven Discussant: Jeremiah Bentley, University of Massachusetts at Amherst Working Harder But Lying More? How Managerial Effort Influences Reporting Jason Brown, Indiana University Eric W Chan, University of Texas at Austin Willie Choi, University of Pittsburgh John Harry Evans, University of Pittsburgh Donald V. Moser, University of Pittsburgh Discussant: Todd A. Thornock, Iowa State University Drinking Your Own Kool-Aid: The Role of Beliefs, Belief-Revision, and Meetings in Persuasion Jeremiah W. Bentley, University of Massachusetts at Amherst Robert J. Bloomfield, Cornell University Shai Davidai, University of Chicago Melissa J. Ferguson, Cornell University Discussant: Patrick Martin, Indiana University 2.05 Corporate Social Responsibility Accounting – 1.5 CH Session Chair: Marcel Van Rinsum, Erasmus University Rotterdam A Dollar for a Tree or a Tree for a Dollar? The Behavioral Effects of Measurement Basis on CSR Investment Decisions Bryan K. Church, Georgia Institute of Technology Wei Jiang, Jinan University Xi (Jason) Kuang, Georgia Institute of Technology Discussant: Brian J. White, University of Texas at Austin Socialistic Budget Lapsing and Investment Decisions Alexander Brueggen, Maastricht University Christoph Feichter, Maastricht University Discussant: Sean A. Peffer, University of Kentucky The Sorting Effect of Ex Post Discretionary Adjustment in Employment Contracts Bart Dierynck, Tilburg University Victor van Pelt, Tilburg University Discussant: Marcel Van Rinsum, Erasmus University Rotterdam 2.06 Panel Session – Cost Accounting Accounting – 1.5 CH Moderator: Karen Sedatole, Michigan State University Panelists: Jan Bouwens, University of Amsterdam Christopher D. Ittner, University of Pennsylvania Paul Sharman, Editor, Journal of Cost Management Dan Weiss, Tel Aviv University “Is cost accounting still management accounting? 50 Percent of what we teach as management accountants pertains to cost accounting. However, only a tiny percentage of our research attention goes out to costing issues. Why is that? Has research into cost accounting lost its importance, do we know everything there is to know, or have marketing and operations management taken the lead in this area? This panel takes issue with why it is that management accounting researchers seem to leave research into costing to other disciplines and what research questions we as management accountants could pose because of our accounting and control expertise.” |
| 3:00 pm-3:30 pm | Coffee Break and Research Poster Forum Accounting – .5 CH
|
| 3:30 pm-5:00 pm | Concurrent Sessions 3.01 Agency Theory & Performance Measurement Accounting– 1.5 CH Session Chair: Steve Huddart, The Pennsylvania State University Team Contracting and Managerial Performance Measurement Korok Ray, Texas A&M University Discussant: Qintao Fan, University of Illinois at Urbana-Champaign The Value of Information About an Agent's Ability in the Presence of Adverse Selection Rajiv D. Banker, Temple University Shaopeng Li, Temple University Lucas Threinen, Temple University Discussant: Francesco Bova, University of Toronto Hedging and the Use of Accounting Benchmarks in RPE Contracts for Powerful CEOs Viktoria Diser, LMU Munich Discussant: Steve Huddart, The Pennsylvania State University 3.02 Asymmetric Cost Behavior Accounting – 1.5 CH Session Chair: Stephen C. Hansen, Naval Postgraduate School Corporate Financial Distress and Slack Resources Carsten Homburg, University of Cologne Julia Nasev, University of Cologne Christoph Richter, University of Cologne Discussant: Bart Dierynck, Tilburg University Cost Behavior Asymmetry and Business Unit Efficiency James W. Hesford, Ecole hôtelière de Lausanne David A. Dittman, Cornell University Nicolas Mangin, Ecole hôtelière de Lausanne Mina Pizzini, Texas State University, San Marcos Discussant: Sara Bormann, Washington University in Saint Louis Financing Cost Stickiness Mark C. Anderson, University of Calgary Chelsea R. Austin, University of South Carolina Will Ciconte, University of Illinois at Urbana-Champaign Discussant: Stephen C. Hansen, Naval Postgraduate School 3.03 Characteristics of Managers and Accountants Personnel/HR – 1.5 CH Session Chair: Isabella Grabner, Maastricht University Managerial Ability, Management Control Systems and Employee Productivity Dipankar Ghosh, University of Oklahoma Sharon (Xuerong) Huang, Ball State University Li Sun, University of Tulsa Discussant: Peter R. Demerjian, University of Washington How Well Do Principals Know Their Project Managers? Sufficiently Well to Tailor Monitoring Intensity Jan Bouwens, University of Amsterdam Ferry Riksen, Arcadis BMB Jingwen Zhang, Tilburg University Discussant: Matthias D. Mahlendorf, Frankfurt School of Finance & Management Are Generalists Game Changers: The Roles of General Human Capital KwangJoo Koo, William Paterson University Discussant: Isabella Grabner, Maastricht University 3.04. Social Status and Seniority Personnel/HR – 1.5 CH Session Chair: Michael G. Williamson, University of Illinois at Urbana-Champaign Why Does Bonus Pay Increase with Seniority? Social Status and Compensation Delay in Compensation Contracting Nigel J. Barradale, Copenhagen Business School Jason Brown, Indiana University Sean A. Peffer, University of Kentucky Matthew Thomas Sooy, University of Kentucky Discussant: Thomas W. Vance, University of Illinois at Urbana-Champaign Subsidiary Managers’ Power and Capital Expenditure Shao Jun, Shanghai Lixin University of Commerce Anne Wu, National Chengchi University Wai Fong Boh, Nanyang Technological University Cheng-Jen Huang, Tunghai University Discussant: Chung-Yu Hung, University of Melbourne Status Motives and Agent-to-Agent Information Sharing: How Evolutionary Psychology Shapes Agents' Responses to Control System Design Jasmijn C. Bol, Tulane University Justin Leiby, University of Florida Discussant: Michael G. Williamson, University of Illinois at Urbana-Champaign 3.05. Ethical Decision Making Behavioral Ethics– 1.5 CH Session Chair: Eddy Cardinaels, KU Leuven The Interactive Effects of Ethical Norms and Subordinate Recommendations on Accounting Decisions Khim Kelly, University of Waterloo Pamela R. Murphy, Queen's University Discussant: Douglas E. Stevens, Georgia State University How Managerial Reporting Influences Managers’ Subsequent Ethical Decisions Joseph Johnson, University of Central Florida Patrick Martin, Indiana University Bryan Stikeleather, University of Pittsburgh Donald Young, Georgia Institute of Technology Discussant: Flora H. Zhou, Georgia State University Positive and Negative Effects of Disaggregated Reporting: An Experimental Examination of Managerial Opportunism and Capital Investment Heba Y. Abdel-Rahim, Georgia State University Jeffrey Hales, Georgia Institute of Technology Douglas E. Stevens, Georgia State University Discussant: Eddy Cardinaels, KU Leuven 3.06. Panel Session – Management Control: Past, Present, and Future Management Advisory Services – 1.5 CH Moderator: Rick Payne, Institute of Chartered Accountants in England and Wales (ICAEW) Panelists: Mark Dendle, CFO of ECOM Tatiana Sandino, Harvard University Roland F. Spekle, Nyenrode University Wim A. Van der Stede, London School of Economics & Political Science “2015 marked the 50th Anniversary of Anthony’s (1965) Planning and control systems: a framework for analysis. This anniversary warrants a reflection on the state of management control research and practice and how the field may develop over the coming years. The panel will shape the discussion around the following indicative themes:
|
| 6:00 pm-8:00 pm | Reception |
| Saturday, January 9, 2016— MAS Research and Case Conference | |
| 7:15 am-8:15 am | Breakfast Sponsored by: AICPA and CIMA Speaker: Noel Tagoe, Executive Director of CIMA Education  |
| 8:30am - 5:00pm | MAS Teaching Symposium |
| 8:30 am-10:00 am | JMAR Research Conference Accounting – 1.5 CH Control Problems in Alliances Integrated Information Systems, Risk Sharing and Alliance Risk Margaret Christ, University of Georgia Andreas Nicolaou, Bowling Green State University Discussant: Alexandra Van den Abbeele, KU Leuven Collaborative Performance Management in Interfirm Relationships Henri Dekker, VU University Amsterdam Rong Ding, The University of Warwick Tom Groot, VU University Amsterdam Discussant: Angelo Ditillo, Bocconi University |
| 10:00 am-10:30 am | Coffee Break |
| 10:30 am-12:00 pm | Concurrent Sessions 4.01 Executive Compensation Personnel/HR – 1.5 CH Session Chair: Anne M. Farrell, Miami University of Ohio Option Incentives, Leverage, and Risk-Taking Kyonghee Kim, University of Missouri at Columbia Sukesh Patro, Northern Illinois University Raynolde Pereira, University of Missouri at Columbia Discussant: Lloyd Tanlu, University of Washington Executive Compensation: A Firm Life Cycle Analysis Katharine D. Drake, University of Arizona Melissa Martin, University of Illinois – Chicago Discussant: Guojin Gong, The Pennsylvania State University National Culture and the Timing of Employee Stock Option Exercise Francesco Bova, University of Toronto Marshall D. Vance, University of Southern California Discussant: Anne M. Farrell, Miami University of Ohio 4.02 Delegation in HR, Accounting, & Finance Personnel/HR – 1.5 CH Session Chair: Clara Xiaoling Chen, University of Illinois at Urbana-Champaign Who Should Select New Employees, the Head Office or the Unit Manager? Consequences of Centralizing Hiring at a Retail Chain Carolyn Deller, Harvard University Tatiana Sandino, Harvard University Discussant: Timothy Keune, University of Dayton Theorizing and Testing Fast and Slow Bidirectional Effects: The Relationship between Strategy Formation and Involvement of Controllers Raphaela Erhart, WHU - Otto Beisheim School of Management Matthias D. Mahlendorf, Frankfurt School of Finance & Management Marko Reimer, WHU - Otto Beisheim School of Management Utz Schäffer, WHU - Otto Beisheim School of Management Discussant: Mina Pizzini, Texas State University, San Marcos The Effect of Delegation of Decision Rights and Control: The Case of Lending Decisions for Small Firms Peter Kroos, University of Amsterdam Jan Bouwens, University of Amsterdam Discussant: Clara Xiaoling Chen, University of Illinois at Urbana-Champaign 4.03 Mitigating Performance Evaluation Biases Management Advisory Services– 1.5 CH Session Chair: Axel Schulz, Monash University How to Mitigate Bias in Performance Evaluations: An Analysis of the Consequences of Supervisors’ Evaluation Behavior Isabella Grabner, Maastricht University Judith Kuenneke, Maastricht University Frank Moers, Maastricht University Discussant: Jasmijn C. Bol, Tulane University How Giving Feedback to Subordinates and Learning Through Experience Mitigate Performance Evaluation Judgment Bias: Evidence from EVA Adoption by Chinese State-Owned Enterprises Fei Du, The University of Hong Kong David H. Erkens, University of Southern California S. Mark Young, University of Southern California Guliang Tang, Beijing Technology and Business University Discussant: Viktor S. Maas, University of Amsterdam How Accountability Influences Investment Decision Quality in a Balanced Scorecard Setting: An Eye-Tracking Experiment Nicola Dalla Via, Erasmus University Rotterdam Marcel Van Rinsum, Erasmus University Rotterdam Paolo Perego, Erasmus University Rotterdam Discussant: Axel Schulz, Monash University 4.04 Management Controls, Firm Environment, & Organizational Design Social Environment of Business– 1.5 CH Session Chair: Donald V. Moser, University of Pittsburgh Management Controls, Framing and Overflowing: The Construction of a Boundary in Relation to Non-Transacting Parties Stephen Jollands, University of Exeter Chris Akroyd, Oregon State University Norio Sawabe, Kyoto University Discussant: Angelo Ditillo, Bocconi University The Effect of Discontinuous and Unpredictable Environmental Change on the Use of Management Accounting During Organizational Decline: A Field Study Christie Hayne, Virginia Polytechnic Institute & State University Discussant: Theresa Libby, University of Waterloo When the Cat's (Far) Away: The Effect of Control Centralization and Compensation Interdependence on Performance Misreporting Jeremy B. Lill, Georgia State University Discussant: Donald V. Moser, University of Pittsburgh 4.05 Performance Measurement – Preferences, Perceptions, & Mood Personnel/HR– 1.5 CH Session Chair: Alexander Brueggen, Maastricht University Managers’ Perceptions of Performance Measure Relevance in Weighting Decisions Gary Hecht, University of Illinois at Urbana-Champaign Thomas W. Vance, University of Illinois at Urbana-Champaign Discussant: Bryan Stikeleather, University of South Carolina Examining the Effect of Mood on Third Party Evaluation of Capital Investment Projects Chang-Yuan Loh, The University of Sydney Rodney W. Coyte, The University of Sydney Mandy M. Cheng, University of New South Wales Discussant: Donald Young, Georgia Institute of Technology The Performance Effects of Tangible versus Cash Rewards: The Mediating Role of Categorization Willie Choi, University of Pittsburgh Adam Presslee, University of Pittsburgh Discussant: Alexander Brueggen, Maastricht University 4.06. Relational Incentives Social Environment of Business– 1.5 CH Session Chair: R. Lynn Hannan, Tulane University The Effect of Incentive Scheme and Task Type on Psychological Entitlement and Selfish Behavior Andrew H. Newman, University of Pittsburgh Ivo Tafkov, Georgia State University Flora H. Zhou, Georgia State University Discussant: Khim Kelly, University of Waterloo Me vs. We: The Effect of Incomplete Team Member Feedback on Cooperation of Self-Regarding Individuals Tyler F. Thomas, University of Wisconsin Todd A. Thornock, Iowa State University Discussant: Casey M. Rowe, Purdue University Experimental Role Assignment and the Effect of the Perceived Legitimacy of the Superior's Position on Budgetary Reporting Jeremy Douthit, University of Arizona Michael Majerczyk, Georgia State University Discussant: R. Lynn Hannan, Tulane University |
| 12:00 pm-1:30 pm | Luncheon |
| 1:30 pm-3:00 pm | Concurrent Sessions 5.01. Dynamic Incentive Problems Accounting – 1.5 CH Session Chair: Haijin Lin, University of Houston Leading Indicator Variables and Managerial Incentives in a Dynamic Agency Setting Qintao Fan, University of Illinois at Urbana-Champaign Wei Li, University of Illinois at Urbana-Champaign Discussant: Joyce Tian, University of Waterloo Target Ratcheting, Short-Term Salaries and the Ratchet Effect Moritz Krebs, LMU Munich Discussant: Korok Ray, Texas A&M University Endogenous Inside-Debt Compensation Mingcherng Deng, City University of New York Lin Nan, Purdue University Xiaoyan Wen, Texas Christian University Discussant: Haijin Lin, University of Houston 5.02. Design of Executive Compensation Contracts Finance – 1.5 CH Session Chair: James Jianxin Gong, California State University Fullerton Through the Grapevine: Network Effects on the Design of Executive Compensation Contracts Susanna Gallani, Harvard University Discussant: Dirk E. Black, Dartmouth College Executive Clawback Provisions and Conservative Accounting Ahrum Choi, Seoul National University David H. Erkens, University of Southern California Peter SH. Oh, University of Southern California Robert Trezevant, University of Southern California Discussant: Jason Schloetzer, Georgetown University Financial Reporting Quality and Peer Group Composition Bart Dierynck, Tilburg University Arnt Verriest, Tilburg University Discussant: Jae Yong Shin, Seoul National University 5.03. Effectiveness of Work Incentives Personnel/HR – 1.5 CH Session Chair: Andrew H. Newman, University of South Carolina The Reinforcement Effect of Bonuses and Penalties Wim A. Van der Stede, London School of Economics & Political Science Anne Wu, National Chengchi University Steve Yuching Wu, The University of Hong Kong Discussant: Frank G.H. Hartmann, Erasmus University Rotterdam Carrots or Sticks? The Effects of Reward vs. Penalty on Radical and Incremental Innovation Clara Xiaoling Chen, University of Illinois at Urbana-Champaign Jeremy B. Lill, Georgia State University Lorenzo Lucianetti, University of Chieti and Pescara Discussant: Jan Bouwens, University of Amsterdam What Do Employees Really Want? Preference-Performance Inconsistencies Regarding Work Incentives Sofia M. Lourenco, Technical University of Lisbon Claudia F. Niza, Technical University of Lisbon Discussant: Andrew H. Newman, University of South Carolina 5.04. Honesty Norms Behavioral Ethics– 1.5CH Session Chair: Frederik W. Rankin, Colorado State University Do As I Say, Not As I Do? Supervisory Behavioral Integrity, Shared Financial Interests, and Subordinate Honesty in Budget Reporting Zhen Zhang, Towson University Discussant: Jace Garrett, Clemson University Peer Influence on Managerial Honesty Anja C. Schwering, University of Bayreuth Discussant: Xi (Jason) Kuang, Georgia Institute of Technology Controls, Trustworthiness, and Trust in Group Settings Jace Garrett, Clemson University Discussant: Frederik W. Rankin, Colorado State University 5.05. Risk in Decision Making – Measurement and Motivation Management Advisory Services– 1.5 CH Session Chair: Jeremy Douthit, Florida State University The Role of Risk Representation in Performance Measurement Systems Upon Managerial Risk-Taking Kristian Rotaru, Monash University Axel Schulz, Monash University Dennis Fehrenbacher, Monash University Discussant: Tyler F. Thomas, University of Wisconsin, Madison The Relationship between Risk Awareness, ERM Implementation and Company Performance Evelyn Caroline Braumann, Vienna University of Economics and Business Discussant: Margaret H. Christ, The University of Georgia Risk-Taking in Tournaments - An Experimental Analysis Ivo Schedlinsky, University of Muenster Friedrich Sommer, University of Muenster Arnt Wöhrmann, University of Muenster Discussant: Jeremy Douthit, Florida State University 5.06.Teaching Cases Accounting – 1.5 CH Session Chair: Raef Lawson, Institute of Management Accountants Ann Arbor Railroad Company Paolo Petacchi, Suffolk University Jaipur Rugs: A Management Control Journey Suresh S. Kalagnanam, University of Saskatchewan Sumit Mitra, Indian Institute of Management Margie Parikh, Gujarat University Tiger Energy Drinks: Fueling Earnings Management? James H. Long, Auburn University Lasse Mertins, Johns Hopkins University DeWayne L. Searcy, Auburn University Brian Vansant, Auburn University |
The success of the Management Accounting Section’s conferences depends on volunteers who are willing to serve as reviewers, discussants and moderators. We urge you to consider volunteering your time and expertise for some of the many opportunities available at his summer’s Annual Meeting. For further information, go to http://www2.aaahq.org/AM/sub_volunteer.cfm.
Also, please watch for announcements starting this spring for next year’s Mid-Year conference. We are grateful to the many volunteers who helped with this year’s conference and hope that you will consider volunteering to help with next year’s conference.
Note: The CPE Fields of Study curriculum is divided into twenty three subject matter areas. These fields represent the primary knowledge and skill areas needed by accounting licensees to perform professional services in all fields of employment. Sessions that offer CPE credit have the Field of Study and Credit Hours (CH) in red. Each Credit Hour is based on 50 minutes. The Program Level for each of these sessions is Basic, unless otherwise stated. Delivery Method: Group Live
American Accounting Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.
To register for this course, visit the Web site and register online or contact (941)-921-7747. For more information regarding refund, complaint and program cancellation policies, please contact our offices at (941)-921-7747.