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  • Registration is Now Open!

    The 2017 Management Accounting Section Meeting will be held January 5-7, 2017 at the Caribe Hilton in San Juan, Puerto Rico. The meeting will include the Research Conference, IMA Doctoral Colloquium and Teaching Symposium.

  • We would like to thank the Institute of Management Accountants for its generous support in sponsoring the 2017 Management Accounting Section Doctoral Colloquium.

     

  • San Juan Key Travel Facts

    • United States Citizens don’t need a passport to enter the island. Spanish and English are the official languages. Most Puerto Ricans speak English.

    • The United States dollar is the official currency. Puerto Rico is in the Atlantic Time Zone, which is 1 hour ahead of Eastern Standard Time (EST), and identical to Eastern Daylight Time (EDT).

    • The phone system is the same as in the U.S. The Island‘s area codes are 787 and 939.

  • Opening Plenary Speaker sponsored by CGMA

    Cynthia Cooper is a best-selling author, consultant and internationally recognized speaker on ethical leadership and corporate governance best practices. She was named one of Time Magazine’s Persons of the Year for her role in uncovering the fraud at WorldCom, one of the largest corporate frauds in history.
    Click here to learn more!

We would like to thank our sponsors for their generous support of the meeting:

2017 Management Accounting Section Midyear Meeting: Research Conference, Teaching Symposium, and IMA Doctoral Colloquium

Wednesday, January 4, 2017 - IMA Doctoral Colloquium
   
6:00 pm-8:00 pm Doctoral Students’ Welcome Reception

   
Thursday, January 5, 2017 - IMA Doctoral Colloquium
   
7:30 am-5:30 pm

IMA Doctoral Colloquium Program


   
Thursday, January 5, 2017 - MAS Research Conference
   
2:00 pm-7:00 pm

Registration

6:00 pm-8:00 pm

Early Bird Reception

   
Friday, January 6, 2017 — MAS Research Conference
   
7:00 am-8:15 am



8:30 am - 10:00 am
Breakfast
Accounting - 1.5 CH
Sponsored by Institute of Management Accountants "Academic Resources from the IMA"

Ethical Leadership for the 21st Century
Speaker: Cynthia Cooper
   
10:00 am-10:30 am Coffee Break and Research Exhibition Session
Accounting - 0.5 CH

How Do the Management Accounting Capabilities Impact on Organizational Performance? From the Viewpoint of Absorptive Capacity
Kazunori Fukushima, Seinan Gakuin University
Takehiro Metok, Musashi University

What Factors Affect the Valuation of Reward Objects?
Michael Petersen, North Dakota State University
Casey Rowe, Purdue University
Margaret Anderson, North Dakota State University

Has Consistent Disregard of the Influence of Financial Incentives Undermined Balanced Scorecard Research?
Dutch Fayard, American Accounting Association
   
10:30 am-12:00 pm    

Concurrent Sessions

Session 1.1: Panel - New Technologies: Implications for Research, Teaching and Practice
Accounting - 1.5 CH
Moderator: Rick Payne, ICAEW

If many commentators are to be believed, we are in the midst of a technological revolution. It is claimed that many knowledge based jobs are being automated and that educational models are being transformed. In addition, data scientists may supplant even the most qualified management accountants. But of course similar claims have been made before so we need to separate the hype from reality.

This panel will provide an opportunity to discuss the implications of new technologies for the management accounting community. We will explore the following questions:

Are there new research opportunities (topics and methods) — for example to what extent will analytics help with business decision making and can management accounting researchers use big data to generate new insights?

How far do teaching methods and syllabuses need to change — for example will traditional lectures be completely replaced by on-line delivery and should management accounting content place more emphasis on statistics and data science?

To what degree is management accounting practice changing — for example to what extent is the work of management accounting being automated and are management accountants exploiting new sources of data and methods of analysis?

Panelists: Cristiano Busco, University of Roehampton
Jim Collins, IBM Ann Dzuranin, Northern Illinois University
Gary Hecht, University of Illinois at Urbana-Champaign
Kenneth Merchant, University of Southern California

Session 1.2: Contracts
Personnel/HR - 1.5 CH
Session Chair: Thomas Hemmer, Rice University

Gross and Net Compensation Contracts
Christian Hofmann, Ludwig-Maximilian University of Munich
Steven Huddart, The Pennsylvania State University
Thomas Pfeiffer, Vienna University of Economics and Business
Discussant: Haijin Lin, University of Houston

Contracting with Opportunistic Partners: An Incomplete Contracts Approach
Pablo Casas-Arce, Arizona State University
Thomas Kittsteiner, RWTH Aachen University
Francisco de Asis Martinez-Jerez, University of Notre Dame
Discussant: Clemens Löffler, Vienna University of Economics and Business

Performance Monitoring and Incentives in Hierarchies
Christian Hofmann, Ludwig-Maximilian University of Munich
Raffi Indjejikian, University of Michigan
Discussant: Thomas Hemmer, Rice University

Session 1.3: Experience and Decision Rights
Accounting - 1.5 CH
Session Chair: Heba Abdel-Rahim, Georgia State University

The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations: Experimental Evidence
Markus Arnold, University of Bern
Florian Elsinger, University of Bern
Frederick W. Rankin, Colorado State University
Discussant: Karen De Meyst, KU Leuven

Improving Performance Measures Through Managerial Rotation Eddy Cardinaels, KU Leuven
Bart Dierynck, Tilburg University
Victor Van Pelt, Tilburg University
Discussant: Margaret Christ, The University of Georgia

The Effect of Superiors’ Prior Task Experience on Employees’ Targets
Christoph Feichter, Maastricht University
Discussant: Heba Abdel-Rahim, Georgia State University

Session 1.4: Target Setting and Forecasting
Accounting - 1.5 CH
Session Chair: Michal Matejka, Arizona State University

Organizational Design and Voluntary Disclosure: The Effect of Target Setting Quality on the Provision and Nature of Management Guidance
Isabella Grabner, Maastricht University
Frank Moers, Maastricht University
Patrick Vorst, Maastricht University
Discussant: Wim Van der Stede, The London School of Economics and Political Science

Transformation Indicators, Earnings Persistence, and Forecast Errors
Rajiv Banker, Temple University
Danlu Bu, Southwestern University of Finance and Economics
Yi Liang, Temple University
Xinjie Ma, Temple University
Discussant: Gordon Potter, Cornell University

The Use of Analyst Forecasts in the Target Setting of Executive Annual Bonus Contracts
Sunhwa Choi, Lancaster University
Sunyoung Kim, Monash University
Sewon Kwon, Seoul National University
Jae Yong Shin, Seoul National University
Discussant: Michal Matejka, Arizona State University

Session 1.5: Drivers of Honesty
Accounting - 1.5 CH
Session Chair: Jeremy Douthit, The University of Arizona

Moral Attitudes toward Measure Management
Jeremiah Bentley, University of Massachusetts Amherst
Matthew Bloomfield, The University of Chicago
Robert Bloomfield, Cornell University
Tamara Lambert, Lehigh University
Discussant: Paula van Veen-Dirks, University of Groningen

Moral Reasoning, Distributional Inequity, and Honest Reporting Sylvia Hsingwen Hsu, York University
Janne Chung, York University
Discussant: Steve Smith, Brigham Young University

Sabotage in Capital Budgeting: The Effects of Control and Honesty on Investment Decisions
Markus Brunner, Technical University of Munich
Andreas Ostermaier, Technical University of Munich
Discussant: Jeremy Douthit, The University of Arizona

Session 1.6: Healthcare
Accounting - 1.5 CH
Session Chair: Naomi Soderstrom, The University of Melbourne

Bond Market Participation by Healthcare Organizations: An Examination of Accounting Discretion and Charity Care
Amanda Beck, Georgetown University
Collin Gilstrap, The University of Toledo
Jordan Rippy, The University of Alabama
Brian Vansant, Auburn University
Discussant: Hamilton Elkins, University of Saskatchewan

Do Hospitals with Higher Direct Cost Ratios Have Lower Readmission Rates?
Ge Bai, Johns Hopkins University
Gerard Anderson, Johns Hopkins University
Andrew Rogers, Johns Hopkins University
Tim Xu, Johns Hopkins University
Discussant: Martin Holzhacker, Michigan State University

The Influence of Ownership and Regulatory Scrutiny on Earnings Management in U. S. Hospitals
Melvin Lamboy-Ruiz, Iowa State University
James Cannon, Iowa State University
Olena Watanabe, Iowa State University
Discussant: Naomi Soderstrom, The University of Melbourne

Session 1.7: Goal Setting
Personnel/HR - 1.5 CH
Session Chair: Alan Webb, University of Waterloo

Do Mixed Incentives Interact with the Explicit Communication of Organizational Priority?
Michael Majerczyk, Georgia State University
Yu Tian, University of Central Florida
Brad Tuttle, University of South Carolina
Discussant: Michael Petersen, North Dakota State University

The Impact of Knowledge Transfer on Investments in Knowledge Creation in Firms
Ivo Tafkov, Georgia State University
Kristy Towry, Emory University
Flora Zhou, Georgia State University
Discussant: Tyler Thomas, University of Wisconsin–Madison

Shall We Make Goals Public? Self-Set Performance Goal, Incentive System, and Goal Difficulty Clara Chen, University of Illinois at Urbana-Champaign
Huaxiang Yin, Nanyang Technological University
Yue May Zhang, Northeastern University
Discussant: Alan Webb, University of Waterloo

   
12:00 pm-1:30 pm Luncheon and Award Presentations
Accounting - 1.0 CH

Midyear Meeting Best Paper Award
Presented by: Christian Hofmann, Ludwig-Maximilian University of Munich

Best Case Award sponsored by the IMA
Presented by: Raef Lawson, Institute of Management Accountants

Impact on Management Accounting Practice Award sponsored by the CGMA joint venture between the AICPA and CIMA
Presented by: Ken Witt, AICPA Wim Van der Stede, The London School of Economics and Political Science

Journal of Management Accounting Research Best Paper Award
Presented by: Victor Maas, University of Amsterdam

Lifetime Contribution to Management Accounting Award sponsored by the CGMA joint venture between the AICPA and CIMA
Presented by: Monte Swain, Brigham Young University
   
1:30 pm-3:00 pm Concurrent Sessions

Session 2.1: IMA Best Case Award and Panel
Accounting - 1.5 CH
Moderator: Raef Lawson, Institute of Management Accountants

Panel: Writing and Using Cases and Best Case Award Winner
The IMA’s case journal (IECJ) provides an outstanding collection of cases for management accounting courses. The panel discussion will include the following:,
  • Ann Dzuranin, "Huskie Motor Corporation: Visualizing the Present and Predicting the Future," winner of Best Case Award at MAS/IMA Case Conference.
  • How to Write Cases • How to Use Cases in the Classroom, and Why They are Useful
  • IMA Resources Available to Case Writers
Panelists: Monte Swain, Brigham Young University
Margaret Shackell, Cornell University
Kip Krumwiede, Institute of Management Accountants
Ann Dzuranin, Northern Illinois University

Session 2.2: Corporate Social Responsibility
Accounting - 1.5 CH
Session Chair: Victor Maas, University of Amsterdam

Spending Working Time on Social Goal Achievement: The Influence of Monitoring, Profitability and Budget Negotiations
Karen De Meyst, KU Leuven
Discussant: Marcel Van Rinsum, RSM Erasmus University

The Complementarity between CSR Disclosures and the Use of CSRBased Performance Measures in CEO Annual Incentive Contracts
Isabella Grabner, Maastricht University
Annelies Renders, Maastricht University
Lu Yang, Maastricht University
Discussant: Sam (Sunghan) Lee, Iowa State University

How Much Attention Do Evaluators Pay to Corporate Social Responsibility (CSR) Information and Does this Impact the Performance Ratings in a Balanced Scorecard Setting? — Results from an Eye-Tracking Experiment
Lucia Bellora-Bienengräber, University of Hamburg
Lasse Mertins, Johns Hopkins University
Alexander Bassen, University of Hamburg
Discussant: Victor Maas, University of Amsterdam

Session 2.3: Accounting and Corporate Decisions
Accounting - 1.5 CH
Session Chair: Marcus Nisch, Goethe University Frankfurt

Accounting Conservatism and Incentives: Intertemporal Considerations
Jonathan Glover, Columbia University
Haijin Lin, University of Houston
Discussant: Viktoria Diser, Ludwig-Maximilian University of Munich

Incentive Provision and Optimal Group Formation for Development Projects
Oliver Dürr, Esslingen University
Markus Nisch, Goethe University Frankfurt
Anna Rohlfing-Bastian, Goethe University Frankfurt
Discussant: Martin Wu, University of Illinois at Urbana-Champaign

Selective Information Sharing of a Multi-Product Manufacturer
Clemens Löffler, Vienna University of Economics and Business
Discussant: Marcus Nisch, Goethe University Frankfurt

Session 2.4: Contract Choice and Fairness
Personnel/HR - 1.5 CH
Session Chair: Gary Hecht, University of Illinois at Urbana-Champaign

Contracts, Controllability, Fairness, and Misreporting
H. Scott Asay, The University of Iowa
Jace Garrett, Clemson University
Bill Tayler, Brigham Young University
Discussant: Todd Thornock, Iowa State University

Does Bonus versus Penalty Contract Matter When Workers Can Choose Their Contract?
George Gonzalez, University of Lethbridge
Vicky Hoffman, University of Pittsburgh
Donald Moser, University of Pittsburgh
Discussant: Victor van Pelt, Tilburg University

How Does Reducing Pay Dispersion Affect Employee Behavior?
Conor Brown, University of Pittsburgh
Harry Evans, University of Pittsburgh
Donald Moser, University of Pittsburgh
Adam Presslee, University of Pittsburgh
Discussant: Gary Hecht, University of Illinois at Urbana-Champaign

Session 2.5: Employee Personalities and Characteristics
Personnel/HR - 1.5 CH
Session Chair: Sandra Vera-Munoz, University of Notre Dame

Behavioral Responses to Multiple Performance Measures: Does Personality Matter?
Kelsey Dworkis, University of Denver
Lorenzo Patelli, University of Denver
Discussant: Lan Guo, Wilfrid Laurier University

The Impact of Personality on the Role of Management Accountants: A Job Crafting Perspective
Sandra Tillema, University of Groningen
Paula van Veen-Dirks, University of Groningen
Discussant: Kelsey Dworkis, University of Denver

Audit Team Characteristics Matter: How Diversity Affects Audit Quality
Mara Cameran, Bocconi University
Angelo Ditillo, Bocconi University
Angela Kate Pettinicchio, Bocconi University
Discussant: Sandra Vera-Munoz, University of Notre Dame

Session 2.6: Planning and Resource Adjustments
Accounting - 1.5 CH
Session Chair: Mark Anderson, University of Calgary

The Impact of International Takeover Laws on Corporate Resource Adjustments: Evidence from the Asymmetric Behavior of Selling, General, and Administrative Costs
James Cannon, Iowa State University
Bingbing Hu, Hong Kong Baptist University
Jay Junghun Lee, University of Massachusetts Boston
Daoguang Yang, University of Xiamen
Discussant: Raj Mashruwala, University of Calgary

Sensitivity of Outsourcing Costs to Demand Characteristics in Private and State-Owned Enterprises
Rajiv Banker, Temple University
Soojin Lee, Temple University
Han-Up Park, Temple University
Discussant: Peter Oh, University of Southern California

Aiming to Beat Expectations: Do Growth Firms Set Revenue Targets above Analyst Forecasts?
Jae Eun Choi, Seoul National University
Sewon Kwon, Seoul National University
Jae Yong Shin, Seoul National University
Discussant: Mark Anderson, University of Calgary

Session 2.7: Budgets for Performance Evaluations
Accounting - 1.5 CH
Session Chair: Michael Majerczyk, Georgia State University

Reciprocity, Ethical Climate, and Role Duality: Another Look at Budgetary Participation
Anne-Marie Kruis, Nyenrode University
Roland Spekle, Nyenrode University
Sally Widener, Clemson University
Discussant: Francisco de Asis Martinez-Jerez, University of
Notre Dame

Budgetary Pressure and Performance in Unstable Production Environments
Jeremy Douthit, The University of Arizona
Ashley Sauciuc, The University of Arizona
Discussant: Gregory McPhee, Florida International University

The Use of a Single Budget or Separate Budgets for Planning and Performance Evaluation
Markus Arnold, University of Bern
Martin Artz, Frankfurt School of Finance & Management
Discussant: Michael Majerczyk, Georgia State University
   
3:00 pm-3:30 pm Coffee Break and Research Exhibition Session
Accounting - 0.5 CH

Slack Resources as Real Options: A Life Cycle Analysis
Mark Anderson, University of Calgary
Joo Hyung Lee, University of Calgary

The Structure and Economic Determinants of CEO Compensation: A Comparative Analysis between Pre and Post Financial Crisis Periods
Mahfuja Malik, Boston University
Daniel Shim, Sacred Heart University

Are Board Diversity and Earnings Management Associated with Ethical CSR Disclosures? The Case of the Mandatory Conflict Minerals Reporting Requirement
Jomo Sankara, Illinois State University
Innovation Activities and Financial Performance
Mark Anderson, University of Calgary
Rajiv Banker, Temple University
Dmitri Byzalov, Temple University
Soonchul Hyun, University of Calgary
   
3:30 pm-5:00 pm

Concurrent Sessions

Session 3.1: Promotion
Personnel/HR - 1.5 CH
Session Chair: Kenneth Merchant, University of Southern California

Beyond Performance: When Potential Matters to Employee Career Outcomes
Carolyn Deller, Harvard University
Discussant: Marshall Vance, University of Southern California

Do First Impressions Last? The Impact of Initial Assessments and Subsequent Performance on Promotion Decisions
Dirk Black, Dartmouth College
Marshall Vance, University of Southern California
Discussant: Carolyn Deller, Harvard University

The Dark Side of Promotion Tournaments: The Effect on Losing Competitors and Their Firms
Eric Chan, The University of Texas at Austin
Harry Evans, University of Pittsburgh
Duanping Hong, University of Pittsburgh
Discussant: Kenneth Merchant, University of Southern California

Session 3.2: Creativity and Innovation
Accounting - 1.5 CH
Session Chair: Josep Bisbe, ESADE Business School

Balancing Empowerment and Control: The Combined Roles of Team Leadership and Performance Evaluations in Creative Teams
Gerhard Speckbacher, Vienna University of Economics and Business
Aleksandra Klein, Vienna University of Economics and Business
Discussant: Angelo Ditillo, Bocconi University

How Firms Translate Intended Ambidexterity into Innovation Outcomes: The Role of Performance Measurement Systems
David Bedford, University of Technology Sydney
Josep Bisbe, ESADE Business School
Breda Sweeney, National University
Discussant: Gerhard Speckbacher, Vienna University of Economics and Business

Materializing Radical Innovation Capability: The Role of Management Control Systems
Isabella Grabner, Maastricht University
Arthur Posch, Vienna University of Economics and Business
Markus Wabnegg, Vienna University of Economics and Business
Discussant: Josep Bisbe, ESADE Business School

Session 3.3: Supply Chain and Operations Management
Production - 1.5 CH
Session Chair: James Cannon, Iowa State University

Production Outsourcing and Demand Variability
Hilal Atasoy, Temple University
Rajiv Banker, Temple University
Dmitri Byzalov, Temple University
Discussant: Henri Dekker, VU University Amsterdam

Measuring Operating Efficiency Using Data Envelopment Analysis
Mark Anderson, University of Calgary
Dongning Yu, University of Calgary
Discussant: Dmitri Byzalov, Temple University

How Does Operational Risk in Supply Chain Affect Stock Return? Role of Capacity Utilization in Reducing Income Volatility
Iny Hwang, Seoul National University
Mary Lee, Seoul National University
Woo-Jong Lee, Seoul National University
Jungsuk Oh, Seoul National University
Discussant: James Cannon, Iowa State University

Session 3.4: Effort
Accounting - 1.5 CH
Session Chair: Xi (Jason) Kuang, Georgia Institute of Technology

Decoding Effort: Toward a Measure of Effort Intensity in Management Accounting Research
Gary Hecht, University of Illinois at Urbana-Champaign
Kristian Rotaru, Monash University
Axel Schulz, La Trobe University
Kristy Towry, Emory University
Discussant: Eddy Cardinaels, KU Leuven

The Interactive Effects of Perceived Environmental Uncertainty and Control System Type on Managers’ Willingness to Recommend Strategic Change
Margaret Christ, The University of Georgia
Anna Cianci, Wake Forest University
Stuart Napshin, Kennesaw State University
Discussant: Greg Richins, University of Waterloo

The Effects of Charitable Contribution Matching on Effort Under Complete and Incomplete Labor Contracts
Jeremy Douthit, The University of Arizona
Patrick Martin, Indiana University
Michelle McAllister, Florida State University
Discussant: Xi (Jason) Kuang, Georgia Institute of Technology

Session 3.5: Relative Performance Evaluation I
Personnel/HR - 1.5 CH
Session Chair: Anne Farrell, Miami University

Choosing and Responding to Relative Performance Information: The Effect of Choice and RPI Feedback Frequency on Performance
Kip Holderness, West Virginia University
Kari Olsen, Utah State University
Todd Thornock, Iowa State University
Discussant: Lynn Hannan, Tulane University

Relative Performance Evaluation and Synergies from Cooperation
Martin Holzhacker, Michigan State University
Stephan Kramer, Erasmus University
Michal Matejka, Arizona State University
Nick Hoffmeister, Independent
Discussant: Sylvia Hsingwen Hsu, York University

Effects of Irrelevant Alternatives in Relative Performance Evaluation
Grace Qian Jiang, Monash University
Dennis Fehrenbacher, Monash University
Axel Schulz, La Trobe University
Discussant: Anne Farrell, Miami University


Session 3.6: Compensation
Personnel/HR - 1.5 CH
Session Chair: Paul Healy, Harvard University

Career Concerns and ‘Unpaid’ Executives
Hui Chen, University of Zurich
Wei Luo, Peking University
Naomi Soderstrom, The University of Melbourne
Discussant: Fei Du, The University of Hong Kong

Deferred Cash Compensation and Risk Taking: Evidence from the Chinese Banking Industry
Wei Jiang, Jinan University
Yunguo Liu, Sun Yat-sen University
Gerald Lobo, University of Houston
Yue Xu, Sun Yat-sen University
Discussant: Wei Luo, Peking University

Rank and File Equity Compensation and Earnings Management
Kip Holderness, West Virginia University
Adrienna Huffman, Tulane University
Melissa Lewis-Western, Brigham Young University
Discussant: Paul Healy, Harvard University

Session 3.7: Corporate Governance
Accounting - 1.5 CH
Session Chair: Jan Bouwens, Amsterdam Business School

Institutional Ownership and Long-Term Investments across the Corporate Life Cycle
B. William Demere, Michigan State University
Discussant: Melissa Martin, University of Illinois at Chicago

The Effect of Allocating Decision Rights on the Generation, Application, and Sharing of Soft Information
Ties de Kok, Tilburg University
Jan Bouwens, Amsterdam Business School
Discussant: Frank Moers, Maastricht University

Media’s Selective Monitoring Role: Evidence from China
Fei Du, The University of Hong Kong
Narisa Tianjing Dai, The University of Hong Kong
Discussant: Jan Bouwens, Amsterdam Business School

 

   
6:00 pm-8:00 pm Reception
   
Saturday, January 7, 2017— MAS Research Conference
   
7:00 am-8:15 am Breakfast
Sponsored by the CGMA Joint Venture between the AICPA and CIMA

Speakers:
Noel Tagoe, EVP, Academics
Ian Selby, Director, Research
Yvonne Hinson, Director, Academic in Residence, AICPA

   
8:30am - 10:00am JMAR Research Forum: "Control in Creative Settings: Qualitative Evidence"
Accounting - 1.5 CH
Introduction: Karen Sedatole, JMAR Senior Editor

Management Control for Stimulating Different Types of Creativity: The Role of Budgets
Martine Cools, KU Leuven
Kristof Stouthuysen, Vlerick Business School and KU Leuven
Alexandra Van den Abbeele, KU Leuven

Management Control Systems for Creative Teams: Managing Stylistic Innovation in Fashion Companies
Antonio Davila, IESE Business School
Angelo Ditillo, Bocconi University

Plenary and Panel Discussion: Clara Chen, University of Illinois at Urbana-Champaign

Panelists: Martine Cools, KU Leuven
Angelo Ditillo, Bocconi University
Gerhard Speckbacher, Vienna University of Economics and Business

   
10:00 am-10:30 am Coffee Break
   
10:30 am-12:00 pm     Concurrent Sessions

Session 4.1: Panel - Paradigmatic Diversity in Management Accounting Research: What, Why, and How?
Accounting - 1.5 CH
Moderator: Monte Swain, Brigham Young University, MAS Past President
Presenter: Kari Lukka, University of Turku, MAS International Regional Director

In this combined workshop and panel we will describe and then discuss the broadening of management accounting research in terms of its philosophical assumptions, methodological approaches, and theoretical underpinnings.

Panelists: Kristy Towry, Emory University, MAS President
Shane Dikolli, Duke University, MAS President-Elect
Eva Labro, The University of North Carolina, MAS Publications Committee Past-Chair

Session 4.2: CEO Characteristics
Accounting - 1.5 CH
Session Chair: Ana M. Albuquerque, Boston University

How have Evolving Investor Expectations and Changes in CEO Talent Contributed to the Increase in CEO Turnover?
Nathan Goldman, The University of Texas at Dallas
Kathleen Powers, The University of Tennessee
Brian Williams, Indiana University
Discussant: Dhananjay Nanda, University of Miami

CEO Characteristics and the Decision to Include Non-Financial Performance Measures in Compensation Contracts
Melloney Simerly, Western Kentucky University
Huiqi Gan, University of Massachusetts Lowell
Discussant: Mario Schabus, University of Amsterdam

Dynamics of CEO Communication Style
Khrystyna Bochkay, University of Miami
Roman Chychyla, University of Miami
Dhananjay Nanda, University of Miami
Discussant: Ana Albuquerque, Boston University

Session 4.3: Relative Performance Evaluation II
Personnel/HR - 1.5 CH
Session Chair: Mary Ellen Carter, Boston College

An Evaluation of Compensation Benchmarking Peer Groups Based on Mutual Peer-Designating Behaviors
Jee-Eun Shin, Harvard University
Discussant: Laura Yue Li, University of Illinois at Urbana-Champaign

Benchmarking and the Influence of Labor Market Competition on CEO Equity Grants
Brian Cadman, The University of Utah
Mary Ellen Carter, Boston College
Xiaoxia (Sasha) Peng, The University of Utah
Discussant: Hui Chen, University of Zurich

Implementing Relative Performance Evaluation: The Role of Life Cycle Peers
Katharine Drake, The University of Arizona
Melissa Martin, University of Illinois at Chicago
Discussant: Mary Ellen Carter, Boston College

Session 4.4: Asymmetric Cost Behavior
Accounting - 1.5 CH
Session Chair: Dan Weiss, Tel Aviv University

Evidence on the Trade-Off between Cost Stickiness and Income Smoothing
Sven Hartlieb, University of Bamberg
Thomas Loy, University of Bayreuth
Discussant: Curtis Hall, Drexel University

Cost Stickiness, Adjustment Costs and Value Creation in M&A Deals
Youngki Jang, The University of Texas at Dallas
Nir Yehuda, The University of Texas at Dallas
Suresh Radhakrishnan, The University of Texas at Dallas
Discussant: Rong Huang, Baruch College–CUNY

Operating Asymmetries and Propensity Score Matching in Discretionary Accrual Models
Rajiv Banker, Temple University
Dmitri Byzalov, Temple University
Shunlan Fang, Kent State University
Byunghoon Jin, Marist College
Discussant: Dan Weiss, Tel Aviv University

Session 4.5: Reporting Choices
Accounting - 1.5 CH
Session Chair: Markus Arnold, University of Bern

The Effect of Performance Reporting Frequency on Employee Performance
Gary Hecht, University of Illinois at Urbana-Champaign
Jessen Hobson, University of Illinois at Urbana-Champaign
Laura Wang, University of Illinois at Urbana-Champaign
Discussant: Khim Kelly, University of Central Florida

Decreasing Operational Distortion and Surrogation Through Narrative Reporting
Jeremiah Bentley, University of Massachusetts Amherst
Discussant: Jeffrey Williams, University of Illinois at Urbana-Champaign

The Effect of Management Style on Risky Reporting Choices: A Motivational Focus Perspective
Sean Peffer, University of Kentucky
Pinky Rusli, University of Kentucky
Russell Williamson, University of Kentucky
Discussant: Markus Arnold, University of Bern

Session 4.6: Tournament-Based Incentives
Personnel/HR - 1.5 CH
Session Chair: W. Timothy Mitchell, University of Waterloo

Are Forced Rankings Fixing a Problem or Creating One? The Joint Effect of the Leniency of the Compensation Setting and the Precision of Performance Measurement on Task Enjoyment and Productive Output
Bernhard Reichert, Drexel University
Discussant: Nathan Waddoups, University of South Carolina

The Impact of Tournament Horizon and Winner Proportion on Individual Attribution and Performance in a Multi-Period Tournament
Leslie Berger, Wilfrid Laurier University
Theresa Libby, University of Waterloo
Alan Webb, University of Waterloo
Discussant: Ivo Tafkov, Georgia State University

Cash vs. Noncash Rewards: Motivational Effect of Reward Type Across Individual and Group-Based Tournaments
Steven Kachelmeier, The University of Texas at Austin
Michael Williamson, University of Illinois at Urbana-Champaign
Xinyu Zhang, The University of Texas at Austin
Discussant: W. Timothy Mitchell, University of Waterloo

Session 4.7: Field Studies on Management Control Systems
Accounting - 1.5 CH
Session Chair: Martine Cools, KU Leuven

The Institutionalization of Management Accounting Change: An Observation across Societal, Organizational Field, and Organizational Levels
Lu Dai, Renmin University of China
Pingli Li, University of Southampton
Discussant: Jan Mouritsen, Copenhagen Business School

Providing Context to the Effectiveness of Mentoring in Human Capital Intensive Firms: Virtual Mentorship and How to Deal with the Consequences
Judith Kuenneke, Maastricht University
Discussant: Utz Schäffer, WHU-Otto Beisheim School of Management

From Thinking Integrated to Integrated Reporting: The Adoption of a Management Innovation as it Emerged in Practice
Cristiano Busco, University of Roehampton
Fabrizio Granà, National University of Ireland, Galway
Maria Federica Izzo, LUISS Guido Carli University
Discussant: Martine Cools, KU Leuven

   
12:00 pm-1:30 pm Luncheon
Accounting - 1.0 CH

Report on Management Accounting Section
Kristy Towry, Emory University, MAS President

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

"Imagining Our Future: Envisioning Our Second Century"
Mark C. Dawkins, University of North Florida, AAA Council Chair

2018 Management Accounting Section Meeting Clara Chen, University of Illinois at Urbana-Champaign, 2017-2018
MAS Meeting Co-Director
   
1:30 pm-3:00 pm

Concurrent Sessions

Session 5.1: Relative Performance Evaluation III
Personnel/HR - 1.5 CH
Session Chair: Eva Labro, The University of North Carolina

Relative Performance Evaluation and Earnings Management
Jakob Infuehr, The University of Texas at Austin Discussant: Raffi Indjejikian, University of Michigan

Implicit Tests for Relative Performance Evaluation: Cross-Sectional vs. Firm-Specific Models
Viktoria Diser, Ludwig-Maximilian University of Munich
Christian Hofmann, Ludwig-Maximilian University of Munich
Discussant: Steven Huddart, The Pennsylvania State University

Risk Reduction through Relative Performance Evaluation in Principal/ Agent Relations
Jianqiao Hong, Fudan University
Martin Wu, University of Illinois at Urbana-Champaign
Discussant: Eva Labro, The University of North Carolina

Session 5.2: Networks
Accounting - 1.5 CH
Session Chair: William Lanen, University of Michigan

The CEO-CFO Relationship and CEO Compensation
Shane Dikolli, Duke University
William Mayew, Duke University
Mani Sethuraman, Cornell University
Discussant: Nan Jiang, University of Amsterdam

Do Director Networks Help Managers Plan Better?
Mario Schabus, University of Amsterdam
Discussant: B. William Demere, Michigan State University

CEO Networks and Information Aggregation: Evidence from Management Forecast Accuracy
Hyun A. Hong, University of California, Riverside
Sam (Sunghan) Lee, Iowa State University
Steven Matsunaga, University of Oregon
Peter Oh, University of Southern California
Discussant: William Lanen, University of Michigan

Session 5.3: Norms
Accounting - 1.5 CH
Session Chair: Douglas Stevens, Georgia State University

The Impact of Internal Controls on Corrupt Organizational Norms
Heather Pesch, University of Illinois at Urbana-Champaign
Discussant: Vic Anand, Emory University

The Effect of Risk Management Systems on Honesty in Managerial Reporting: An Experimental Examination
Heba Abdel-Rahim, Georgia State University
Discussant: Matthew Sooy, University of Western Ontario

Peer Influence on Managerial Honesty: The Role of Transparency and Expectations
Markus Brunner, Technical University of Munich
Andreas Ostermaier, Technical University of Munich
Discussant: Douglas Stevens, Georgia State University

Session 5.4: Subjective Compensation
Personnel/HR - 1.5 CH
Session Chair: Wendy Bailey, Northeastern University

The Effects of Subjectivity and Pay Transparency on Client Capture in Large Law Firms
Khim Kelly, University of Central Florida
Ronit Dinovitzer, University of Toronto
Hugh Gunz, University of Toronto
Sally Gunz, University of Waterloo
Discussant: Karl Schuhmacher, Emory University

Is Experience a Treasure? — The Effect of Tenure on Subjective Compensation
Nan Jiang, University of Amsterdam
Jan Bouwens, Amsterdam Business School
Discussant: Mark Vargus, Drexel University

Compensation Discretion as Insurance: How are Targets and Bonuses Affected When Superiors Have a Back-Up Plan?
Rachel Martin, Utah State University
Tyler Thomas, University of Wisconsin–Madison
Discussant: Wendy Bailey, Northeastern University

Session 5.5: Performance in Teams
Personnel/HR - 1.5 CH
Session Chair: Frederick W. Rankin, Colorado State University

My Gift to You, Paid by Him: The Dark Side of Reciprocity in Hierarchical Organizations
Xi (Jason) Kuang, Georgia Institute of Technology
Di Yang, Georgia Institute of Technology
Discussant: Matthias Mahlendorf, Frankfurt School of Finance & Management

Leader Effects in Competition Among Teams: Evidence from a Field Intervention
Pablo Casas-Arce, Arizona State University
Francisco de Asis Martinez-Jerez, University of Notre Dame
Discussant: Robert Bloomfield, Cornell University

Mutual Monitoring and Team Member Communication in Teams
Markus Arnold, University of Bern
Lynn Hannan, Tulane University Ivo Tafkov, Georgia State University
Discussant: Frederick W. Rankin, Colorado State University

Session 5.6: Cognitive Accounting
Personnel/HR - 1.5 CH
Session Chair: Bernhard Reichert, Drexel University

Adverse Effects of Confidence in Complex Cost Systems Amidst Competition
Ella Mae Matsumura, University of Wisconsin–Madison
Tyler Thomas, University of Wisconsin–Madison
Dimitri Yatsenko, University of Wisconsin–Madison
Discussant: Axel Schulz, La Trobe University

When Is $1,000,000 Greater Than $1 Million? The Effects of Numerosity and Construal Levels on Performance Evaluation
Ziyang Li, Southwestern University of Finance and Economics
Xiqiong He, Southwestern University of Finance and Economics
Jordan Samet, Georgia Institute of Technology
Xi (Jason) Kuang, Georgia Institute of Technology
Discussant: Jeremiah Bentley, University of Massachusetts

Amherst Aggregation and Probabilistic Information: A Cognitive Bias and its Behavioral Consequences
Karl Schuhmacher, Emory University
Michael Burkert, University of Fribourg
Discussant: Bernhard Reichert, Drexel University

   
3:00 pm-3:30 pm Coffee Break
   
3:3 pm-5:00 pm

Concurrent Sessions

Session 6.1: Strategic Management
Accounting - 1.5 CH
Session Chair: Melloney Simerly, Western Kentucky University

Strategic Scorecard for Governments
Rajiv Banker, Temple University
Ki Kyung Song, Rutgers, The State University of New Jersey, Camden
Discussant: Jakob Infuehr, The University of Texas at Austin

Mismanagement of Sustainability: What Business Strategy Makes the Difference? Empirical Evidence from the U.S.
Janine Maniora, Technical University of Dortmund
Discussant: Lu Yang, Maastricht University

Top Management Team Compensation, Strategic Positioning, and Firms’ Competitive Effectiveness
Mark Anderson, University of Calgary
Yan Ma, University of Calgary
Rong Zhao, University of Calgary
Discussant: Melloney Simerly, Western Kentucky University

Session 6.2: Relative Performance Evaluation IV
Personnel/HR - 1.5 CH
Session Chair: Drew Newman, University of South Carolina

Organizational Openness, Relative Performance Information (RPI), and Employee Performance
Drew Newman, University of South Carolina
Bryan Stikeleather, University of South Carolina
Nathan Waddoups, University of South Carolina
Discussant: Jace Garrett, Clemson University

The Effects of Anticipation and Recognition Source in Employee Recognition Programs
Joseph Burke, University of Illinois at Urbana-Champaign
Gary Hecht, University of Illinois at Urbana-Champaign
Matthew Stern, DePaul University
Discussant: Jeffrey Clark, University of Pittsburgh

The Effect of Relative Performance Information on Excessive RiskTaking
Christian Brück, University of Bayreuth
Thorsten Knauer, Ruhr-University Bochum
Harald Meier, Ruhr-University Bochum
Discussant: Drew Newman, University of South Carolina

Session 6.3: Management Controls in an Inter-Firm Setting
Accounting - 1.5 CH
Session Chair: Ge Bai, Johns Hopkins University

Management Control Systems in the Entrepreneurial Arena — Refining the New Control Paradigm
Christoph Endenich, ESSEC Business School
Discussant: David Bedford, University of Technology Sydney

Do Credit Ratings Incorporate Business Linkages Along the Supply Chain?
Rong Huang, Baruch College–CUNY
Sunqian Ren, Baruch College–CUNY
Discussant: Sha Zhao, Oakland University

The Interfirm Contracting Value of Management Accounting Information
Henri Dekker, VU University Amsterdam
Takaharu Kawai, Doshisha University
Junya Sakaguchi, Kansai University
Discussant: Ge Bai, Johns Hopkins University

Session 6.4: Enforcement and Fraud
Accounting - 1.5 CH
Session Chair: Harry Evans, University of Pittsburgh

How the Prospect of Fault Influences Managers’ Compliance
Matthew Sooy, University of Western Ontario
Discussant: Jennifer Nichol, Northeastern University

Weakened Reporting: The Effects of Bonus Compensation, Clawback Regime, and Narcissism on Whistleblowing
Kelsey Dworkis, University of Denver
Adam Greiner, University of Denver
Lisa Victoravich, University of Denver
Discussant: Kip Holderness, West Virginia University

Who Pays for White-Collar Crime?
Paul Healy, Harvard University
George Serafeim, Harvard University
Discussant: Harry Evans, University of Pittsburgh

Session 6.5: Performance Measurement
Accounting - 1.5 CH
Session Chair: Jee-Eun Shin, Harvard University

The Relationship between Switching Cost and Customer Profitability
Chakravarthi Narasimhan, Washington University
Terence Tien, National Chengchi University
Anne Wu, National Chengchi University
Discussant: Jomo Sankara, Illinois State University

Technical Debt and Firm Performance Rajiv Banker, Temple University
Yi Liang, Temple University
Narayan Ramasubbu, University of Pittsburgh
Xinjie Ma, Temple University
Discussant: Hassan Hassabelnaby, The University of Toledo

What Summary Financial Performance Metric Works Best in Which Setting?
Joonil Lee, Kyung Hee University
Kenneth Merchant, University of Southern California
Peter Oh, University of Southern California
Discussant: Jee-Eun Shin, Harvard University

   
Saturday, January 7, 2017 — MAS Teaching Symposium
8:30 am-10:00 am "The Art of Learning"
Accounting - 1.5 CH
Speaker: Robert Duke, The University of Texas at Austin

Professor Duke will discuss the elements of human learning and how to improve student learning. As Peter Drucker pointed out, “We now accept the fact that learning is a lifelong process of keeping abreast of change. And the most pressing task is teaching people how to learn.” Professor Duke will bring his expertise in motor skill learning, cognitive psychology, and neuroscience to the discussion in how we meet Peter Drucker’s challenge. He will challenge the audience to distinguish between emphasizing content delivery and improving student learning. He is the author of Scribe 4 behavior analysis software, and his most recent books are Intelligent Music Teaching: Essays on the Core Principles of Effective Instruction and The Habits of Musicianship (coauthored with Jim Byo. He also co-hosts the public radio program Two Guys on Your Head (with Art Markman and Rebecca McInroy).
   
10:00 am-10:30 am Coffee Break
   
10:30 am-11:15 am "Learning by Integrating Research into your Classroom"
Accounting - 0.5 CH
Speakers: Margaret Christ, The University of Georgia
Lorenzo Patelli, University of Denver

Original research represents a tangible product of learning and can in turn lead to further learning. However, for most students, understanding original research and the systematic process involved can be daunting. As teachers, we face the ongoing challenge of the Curse of Knowledge, remembering what it was like to not know something. As researchers, we sometimes struggle to share our findings in the classroom. We face the very practical challenge of balancing our research and teaching responsibilities. Our speakers are two recently tenured faculty who can offer suggestions for this balancing act.
   
11:15 am-12:00 pm Mini-Classroom Session I
Accounting - 0.5 CH
Speakers: Paul Thambar, Monash University
James Wakefield, University of Technology
Sydney Melanie Anderson, Slippery Rock University

Expert teachers will conduct short classroom experiences where the audience will serve as the students. The presenters demonstrate tools you could take back to your classrooms and implement in the upcoming semester to elevate student learning.
   
12:00 pm-1:30 pm Luncheon
   
1:30 pm-2:15 pm Mini-Classroom Session II
Accounting - 0.5 CH
Speakers: Kristy Towry, Emory University
Jillian Alderman, Pepperdine University

Expert teachers will conduct short classroom experiences where the audience will serve as the students. The presenters demonstrate tools you could take back to your classrooms and implement in the upcoming semester to elevate student learning.
   
2:15 pm-3:00 pm "Continuous Learning after College"
Accounting - 0.5 CH
Speaker: Wanda Rivera-Ortiz CPA CIA Esq.



   
3:00 pm-3:30 pm Coffee Break
   
3:30 pm-4:15 pm "Improving Classroom Engagement Facilitates Learning"
Accounting - 0.5 CH
Speaker: Markus Ahrens, St. Louis Community College, Meremac

The critical factors in raising student achievement involve motivation and our expectations of our students themselves. A key aspect is classroom engagement. As the 2016 Cook Prize winner for outstanding teaching at a two-year college, Markus Ahrens must engage a very diverse set of students each semester in an effort to push them toward academic achievement they might never have thought possible. As fouryear schools and graduate programs become increasingly dependent on two-year institutions to provide transfer students, it has become essential to engage an increasingly diverse student population. In addition, session attendees will be provided with student exercise examples and technology tips that can bring student learning to the higher levels of Bloom’s Taxonomy.
   
4:15 pm-5:00 pm Teaching Students to Examine How They Learn (Metacognition)
Accounting - 0.5 CH

Panelists: Markus Ahrens, St. Louis Community College, Meremac
Robert Duke, The University of Texas at Austin
Yvonne Hinson, Director, Academic in Residence, AICPA

Wanda Rivera-Ortiz CPA CIA Esq.


The panel will discuss their ideas about how students learn and techniques they have used to improve learning outcomes. The session also provides a forum for the audience to ask questions and share their own experiences. The goal of the session is to provide attendees with ideas they can use to improve their students’ learning process and outcomes.
   

 

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://aaahq.org/Meetings/2017/Annual-Meeting/Volunteer.

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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