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  • 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.


IMA Doctoral Colloquium Generously supported by the Institute of Management Accountants

2016 Management Accounting Section Meeting

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

  1. Asymmetric Cost Behavior: A Life Cycle Analysis
    Mark C. Anderson, University of Calgary
    Joo Hyung Lee, University of Calgary
  2. Examining the Effects of Performance Monitoring and Performance-Based Pay on Honest Behavior
    Charles D. Bailey, University of Memphis
    Brian K. Laird, Arkansas State University
    Nick Fessler, University of Texas at Tyler
  3. Industry Centrality and Internal Capital Market Efficiency of Conglomerates
    Shih-Chu Chou, University of Texas at Dallas
  4. The Effect of Participative Budgeting on Performance-to-Goal
    In Gyun Baek, Seoul National University

   
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
  1. CSR in Buyer-Seller Markets: The Impact of Assurance of Sustainability Reports and Material Incentives Karen J.L. De Meyst, KU Leuven Eddy Cardinaels, KU Leuven Alexandra G. H. L. Van den Abbeele, KU Leuven
  2. Disclosure, Investment, and Cost of Equity Capital Paolo Petacchi, Suffolk University
  3. Honesty and Reciprocity in Budgeting and Reporting: An Experimental Investigation Markus Brunner, TU Munich Andreas Ostermaier, TU Munich
  4. The Effects of Feedback Report and Team Identity on Team Cooperation Laura Gomez-Ruiz, Universidad Pablo de Olavide David Naranjo-Gil, Universidad Pablo de Olavide

   
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:
  • On “strategic control” – how does management control interact with strategy?
  • On “soft control” – how important are ‘soft’ controls to the effectiveness of control systems?
  • On “what control is, is not, and could be” – how will the field of management control develop?

   
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

Report on Section Progress and Plans
Monte Swain, MAS President, Brigham Young University

Update on the Journal of Management Accounting Research
Karen Sedatole, JMAR Senior Editor, Michigan State University

At the Crossroads – Centennial Reflections and the Future of the AAA

Bruce Behn, President, American Accounting Association, University
of Tennessee-Knoxville

2017 Management Accounting Section Meeting
Bill Tayler, 2016-2017 MAS Meeting Co-Chair, Brigham Young University


   
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.

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