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

 

2018 Management Accounting Section Midyear Meeting: Research Conference, CGMA Teaching Symposium, and IMA Doctoral Colloquium.

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Wednesday, January 3, 2018 - IMA Doctoral Colloquium
   
6:00 pm – 8:00 pm Doctoral Students' Welcome Reception

   
Thursday, January 4, 2018 - IMA Doctoral Colloquium
   
7:30 am – 5:30 pmIMA Doctoral Colloquium Program
   
Thursday, January 4, 2018 - MAS Research Conference
   
6:00 pm – 8:00 pm

Early Bird Reception

   
Friday, January 5, 2018 — MAS Research Conference
   
7:15 am – 8:15 am IMA Breakfast and Panel: Best of IMA Thought Leadership in 2017
Accounting - 1.0 CH
Sponsored by Institute of Management Accountants

Speakers: Raef Lawson, Institute of Management Accountants
Kip R. Krumwiede, Institute of Management Accountants
   
8:30 am – 9:45 am Welcome and Plenary Session
Accounting 1.5 CH
Sponsored by the Association of International Certified Professional Accountants, the unified voice of CIMA and the AICPA, on behalf of the CGMA designation

Welcome
Speaker: Ken Witt, AICPA

Corporate Culture, Governance, and Thoughts on Survey Research
Speaker: John Graham
   
9:45 am – 10:15 am Coffee Break and Research Exhibition Session
Accounting - 0.5 CH

Managerial Ability and Discontinued Operations
Christopher J. Skousen, Utah State University
Li Sun, The University of Tulsa
Kean Wu, Rochester Institute of Technology

Using Pinterest to Stimulate Student Engagement, Interest, and Learning in Managerial Accounting Courses

Amy Holmes, Trinity University
Stephanie J. Rasmussen, The University of Texas at Arlington

Adopting CSR Performance Measures into Executives' Compensation Contracts: Does Board's Experience Matter?
Lu Yang, Maastricht University

Big Data Business Performance Model: Linking Big Data and Data Analytics to Business Performance Measurement
Abdullah Al-Moshaigeh, Independent
   
10:15 am – 11:45 am    

Concurrent Sessions

Session 1.1: AICPA Panel: Future of Finance: Implications for Practice and Research
Accounting - 1.8 CH

While change is ever-present, there are fundamental social and economic dynamics underway today that will undoubtedly impact business as we know it. To quote science fiction novelist William Gibson, "The future is already here – it's just not evenly distributed."

This interactive panel discussion will review the comprehensive research process underway to determine the needs of business and finance professionals, and consider the implications for teaching and academic research, focusing on:

  • The drivers of change and the emerging role of the finance function
  • Essential competencies and mindset for finance professionals
  • Implications for preparing students to be successful in the workforce
  • Potential research topics to help the profession stay abreast of change
Moderator: Ken Witt, AICPA

Panelists: Noel Tagoe, AICPA
Shane Balzan, AICPA
J.D. Kern, Flexi-Van Leasing, Inc.
Dan Bachrach, AMMA Investment Group, LLC

Session 1.2: Career Concerns
Accounting - 1.8 CH
Session Chair: Romana L. Autrey, Willamette University

The Impact of Job Similarity Along the Career Path on the Firm's Promotion Choice
Jakob Infuehr, The University of Texas at Austin
Sebastian Kronenberger, Leibniz University of Hanover
Discussant: Oliver M. Dürr, Esslingen University of Applied Sciences

The Market for Reputation: Repeated Matching and Career Concerns
Eunhee Kim, City University of Hong Kong
Discussant: Raffi Indjejikian, University of Michigan

The Effect of Financial Incentives and Career Concerns on Reporting Bias
Miró Feller, University of Zurich
Ulrich Schäfer, University of Zurich
Discussant: Romana L. Autrey, Willamette University

Session 1.3: Interfirm Relationships
Accounting - 1.8 CH
Session Chair: Henri C. Dekker, The VU Amsterdam

Information Availability in Acquisition Decisions: The Role of Prior Relations and Rival Bidders
Dieter Smeulders, KU Leuven
Henri C. Dekker, The VU Amsterdam
Alexandra G. H. L. Van den Abbeele, KU Leuven
Discussant: Jason D. Schloetzer, Georgetown University

Supplier Concentration and Cost Structure
Clara Xiaoling Chen, University of Illinois at Urbana-Champaign
Lulu Di, Jinan University
Wei Jiang, Jinan University
Wei Li, University of Illinois at Urbana-Champaign
Discussant: Curtis M. Hall, Drexel University

Relational Disruptions as a Control Mechanism
Jee-Eun Shin, Harvard University
Discussant: Henri C. Dekker, The VU Amsterdam

Session 1.4: Learning
Personnel/HR - 1.8 CH
Session Chair: Margaret H. Christ, The University of Georgia

Using a Game-of-Chance to Motivate Employee Learning: Evidence from the Field
Khim Kelly, University of Central Florida
Deltcho Valtchanov, The University of Waterloo
Alan Webb, The University of Waterloo
Discussant: Tatiana Sandino, Harvard University

The Learning Effects of Targets
Jan Bouwens, University of Cambridge
Christian Hofmann, Ludwig Maximilian University of Munich
Nina Kuehne, Ludwig Maximilian University of Munich
Discussant: Kenneth Merchant, University of Southern California

Bring the Noise, But Not the Funk: Does the Effect of Performance Measure Noise on Learning Depend on Whether the Learning is Experiential or Vicarious

Willie Choi, University of Pittsburgh
Gary Hecht, University of Illinois at Urbana-Champaign
Ivo Tafkov, Georgia State University
Kristy L. Towry, Emory University
Discussant: Margaret H. Christ, The University of Georgia

Session 1.5: Impact of Technology
Accounting - 1.8 CH
Session Chair: Theresa Libby, University of Central Florida

The Effect of Telecommuting on Employee Behavior
Alexander Brüggen, Maastricht University
Christoph Feichter, Maastricht University
Katlijn Haesebrouck, Maastricht University
Discussant: Michael Majerczyk, Georgia State University

The Effect of Directional Goals on the Perceived Credibility of Data Analytics
Clara Xiaoling Chen, University of Illinois at Urbana-Champaign
Ryan Matthew Hudgins, University of Illinois at Urbana-Champaign
William F. Wright, University of Illinois at Urbana-Champaign
Discussant: Jordan Samet, Georgia Institute of Technology

Effects of an Information Sharing System on Employee Creativity, Engagement, and Performance
Shelley Xin Li, University of Southern California
Tatiana Sandino, Harvard University
Discussant: Theresa Libby, University of Central Florida

Session 1.6: Budgeting and Target Setting
Accounting - 1.8 CH
Session Chair: Donald V. Moser, University of Pittsburgh

To Disclose or Not to Disclose: The Joint Effects of Supervisor Pay Transparency and Vertical Pay Dispersion on Budgeting Decisions
Xiaotao Kelvin Liu, Northeastern University
Yu Tian, University of Central Florida
Yue May Zhang, Northeastern University
Discussant: John Harry Evans III, University of Pittsburgh

Reducing Sustainability Risk for Investors: The Effect of Time Horizon of Sustainability Target Realization and Sustainability Incentives
Karen J. L. De Meyst, Miami University
Eddy Cardinaels, KU Leuven
Alexandra G. H. L. Van den Abbeele, KU Leuven
Discussant: Xi (Jason) Kuang, Georgia Institute of Technology

The Effect of Endogenous Contract Selection on Budgetary Slack: An Experimental Examination of Trust, Distrust, and Trustworthiness

Jeremy Douthit, The University of Arizona
Steven T. Schwartz, Binghamton University, SUNY
Douglas E. Stevens, Georgia State University
Richard A. Young, The Ohio State University
Discussant: Donald V. Moser, University of Pittsburgh

Session 1.7: Management Control Systems
Accounting - 1.8 CH
Session Chair: Gerhard Speckbacher, Vienna University of Economics and Business

Incentivizing Innovation: The Role of Knowledge Exchange and External Search Behavior
Markus Wabnegg, Vienna University of Economics and Business
Gerhard Speckbacher, Vienna University of Economics and Business
Discussant: Josep Bisbe, ESADE Business School

Sets of ERM Practices in Non-Financial Firms: An Exploratory Study
Evelyn Caroline Braumann, Aarhus University
Discussant: Sujay Nair, The University of Melbourne

Enterprise Social Media and Control System Design
Peter Gordon Roetzel, University of Stuttgart
Dennis D. Fehrenbacher, Monash University
Discussant: Gerhard Speckbacher, Vienna University of Economics and Business

   
11:45 am – 1:15 pm Lunch with Award Presentations
  • Midyear Meeting Best Paper Award
    Presented by: Clara Chen, University of Illinois at Urbana-Champaign
  • Impact on Management Accounting Practice Award, sponsored by the Association of International Certified Professional Accountants, the unified voice of CIMA and the AICPA, on behalf of the CGMA designation
    Presented by: Ken Witt, AICPA
    Wim Van der Stede, London School of Economics & Political Science
  • Journal of Management Accounting Research Best Paper Award
    Presented by: Victor S. Maas, University of Amsterdam
  • Lifetime Contribution to Management Accounting Award sponsored by the Association of International Certified Professional Accountants, the unified voice of CIMA and the AICPA, on behalf of the CGMA designation
    Presented by: Naomi S. Soderstrom, The University of Melbourne
   
1:30 pm – 3:00 pm JMAR Forum
The Art and Science of Target Setting in Multidivisional Organizations: Evidence from and Directions for Management Accounting Research
Speakers: Isabella Grabner, Maastricht University; Kenneth A. Merchant, University of Southern California; Michal Matejka, Arizona State University

Panelists: Jasmijn Bol, Tulane University; Raffi Indjejikian, University of Michigan
   
3:00 pm – 3:30 pm Coffee Break and Research Exhibition Session
Accounting - 0.5 CH

Changes in Operating Margins During a Sales Decline and Abnormal Returns
Rajiv D. Banker, Temple University
Han-Up Park, University of Saskatchewan

Tax and Managerial Effects of Transfer Pricing on Capital and Physical Products
Oliver M. Dürr, Esslingen University of Applied Sciences
Thomas Rueffieux, University of Zurich
   
3:30 pm – 5:00 pm

Concurrent Sessions

Session 2.1: Developments in Strategy: How Can Management Accounting Keep Pace?
Accounting - 1.8 CH

Management accounting has the potential to support the construction, development, and enactment of strategy in all its guises – from deliberate to emergent, from exploitation to exploration and so on. But while thinking on strategy has moved on from formulation and positioning to more dynamic, customer-centric and “in-the-making” perspectives, it is not clear that management accounting research and practice is keeping pace. The notions captured under the banner of Strategic Management Accounting are not being energetically pursued or developed. We know little about how management accounting shapes strategy-as-practice and strategizing. The examinations of ambidexterity from a management accounting perspective are still in their infancy.

There is still much to learn about the implications for management accounting of new business models becoming the key locus of competitive advantage. Whilst there are some excellent examples of management accounting research providing insights on strategy, there is still much to be explored on the relationships between management control systems and strategy in various contexts. How should we expand this field of study and develop new theoretical approaches to better understand these relationships?

This panel will explore how the management accounting community can draw on its existing knowledge and develop new knowledge to maintain its relevance to strategic thinking and support finance professionals in their strategic roles.
Moderator: Rick Payne, ICAEW

Panelists: Josep Bisbe, ESADE Business School
Dennis Campbell, Harvard University
Chris Ford, Lancaster University
Elaine Harris, University of Roehampton

Session 2.2: Interface between Financial and Managerial Accounting
Accounting - 1.8 CH
Session Chair: Melissa Martin, University of Illinois at Chicago


Information Intermediary or De Facto Standard Setter? Field Evidence on the Role and Influence of Proxy Advisors
Christie Hayne, University of Illinois at Urbana-Champaign
Marshall D. Vance, University of Southern California
Discussant: Matthew Kaufman, Portland State University

Volunteering for Smoke and Mirrors? A Study of the Voluntary Adoption of Accounting Standards
Nishant Agarwal, Indian School of Business
Ranjani Krishnan, Michigan State University
Luke Weiler, Michigan State University
Discussant: Daniele Macciocchi, The University of Utah

Short Interest and Corporate Investment: Evidence from Supply-Chain Partners
Xia Chen, Singapore Management University
Guojin Gong, Pennsylvania State University
Shuqing Luo, University of Pittsburgh
Discussant: Melissa Martin, University of Illinois at Chicago

Session 2.3: Cost Behavior I
Accounting - 1.8 CH
Session Chair: Dan Weiss, Tel Aviv University

Customer Satisfaction, Cost Behavior, and Firm Performance
Jimmy Yu, University of Calgary
Mark C. Anderson, University of Calgary
Discussant: Jae Yong Shin, Seoul National University

How Does a New Broom Sweep Cleaner? Sales and Costs Consequences of CEO Turnover
Julia Nasev, University of Cologne
Dan Weiss, Tel Aviv University
Discussant: Martin Kamil Holzhacker, Michigan State University

Expectation Accuracy, Sticky Costs and Slippery Prices
Kira Hoffmann, Copenhagen Business School
Matthias D. Mahlendorf, Frankfurt School of Finance & Management
Kim Pettersson, Copenhagen Business School
Discussant: Dan Weiss, Tel Aviv University

Session 2.4: Creativity
Accounting - 1.8 CH
Session Chair: Ranjani Krishnan, Michigan State University

Can Capital Constraints Restrain Creativity? The Spillover Effect of Budget Constraints on Employee Creativity
Francis de Vericourt, INSEAD
Jeffrey Hales, Georgia Institute of Technology
Gilles Hilary, Georgetown University
Jordan Samet, Georgia Institute of Technology
Discussant: Kun Huo, University of Western Ontario

'Connectors': A Catalyst for Team Creativity
Romana L. Autrey, Willamette University
Kevin Jackson, University of Illinois at Urbana-Champaign
Elena Klevsky, The University of New Mexico
Fritz Drasgow, University of Illinois at Urbana-Champaign
Discussant: Gregory P. McPhee, Florida International University

Managing the Trade-Off between Delegation and Task Interdependence in Creative Teams: The Role of Personnel and Cultural Controls
Isabella Grabner, Maastricht University
Aleksandra Klein, Vienna University of Economics and Business
Gerhard Speckbacher, Vienna University of Economics and Business
Discussant: Ranjani Krishnan, Michigan State University

Session 2.5: Conceptual Frameworks
Accounting - 1.8 CH
Session Chair: Murray R. Lindsay, University of Lethbridge

Making Progress in Management Accounting Research: Towards a Practical Agenda
Murray R. Lindsay, University of Lethbridge
Discussant: Roland F. Spekle, Nyenrode Business University

A Framework for Conducting Numerical Experiments on Cost System Design
Vic Anand, University of Illinois at Urbana-Champaign
Ramji Balakrishnan, The University of Iowa
Eva Labro, The University of North Carolina at Chapel Hill
Discussant: Stephen C. Hansen, Naval Postgraduate School

Construct Validity in Survey-Based Management Accounting and Control Research
David S. Bedford, The University of Technology Sydney
Roland F. Spekle, Nyenrode Business University
Discussant: Murray R. Lindsay, University of Lethbridge

Session 2.6: Group Dynamics
Personnel/HR - 1.8 CH
Session Chair: Sally Widener, Clemson University

The Effects of Multi-Level Group Identification on Intergroup Cooperation and Performance
Jason Brown, Indiana University
Geoffrey B. Sprinkle, Indiana University
Dan Way, Indiana University
Discussant: Andrea Drake, Louisiana Tech University

Finding Partners in Crime? How Internal Transparency Affects Employee Collusion
Victor S. Maas, University of Amsterdam
Huaxiang Yin, Tilburg University
Discussant: Yue May Zhang, Northeastern University

Performance Reporting Transparency, Group Identity and Employee Performance
Margaret A. Abernethy, The University of Melbourne
Chung-Yu Hung, The University of Melbourne
Ruidi Shang, Tilburg University
Discussant: Sally K. Widener, Clemson University

Session 2.7: Subjective Performance Evaluation I
Personnel/HR - 1.8 CH
Session Chair: Peter Kroos, University of Amsterdam

The Effectiveness of Peer-Level Calibration Committees
Jasmijn C. Bol, Tulane University
Andson Braga de Aguiar, University of São Paulo
Jeremy B. Lill, Georgia State University
Coelho Antonio Carlos, Federal University of Ceará
Discussant: Amy Swaney, Central Michigan University

Can Leaders Use Reward Systems to Build Relational Contracts?
Sujay Nair, The University of Melbourne
Margaret A. Abernethy, The University of Melbourne
Anne M. Lillis, The University of Melbourne
Discussant: Jonas Heese, Harvard University

The Subjective Performance Evaluation Effect on Managerial Intention to Turnover, Identification and Performance in SMEs
Iryna Alves, University of Lisbon
Sofia M. Lourenço, Technical University of Lisbon
Discussant: Peter Kroos, University of Amsterdam

   
6:00 pm – 8:00 pm Reception
   
Saturday, January 6, 2018— Midyear Meeting
   
7:15 am – 8:15 am CGMA Breakfast
Accounting - 1.0 CH
Sponsored by the Association of International Certified Professional Accountants, the unified voice of CIMA and the AICPA, on behalf of the CGMA designation

Panelists: Yvonne Hinson, AICPA
Michael Grant, AICPA
Joanne Fiore, AICPA
   
8:30am - 10:00am Concurrent Sessions

Session 3.1: IMA Best Case Award and Panel: Writing and Using Cases
Accounting - 1.8 CH
The IMA's case journal (IECJ) provides an outstanding collection of cases for management accounting courses. The panel discussion will include the following:
  • Matthew Fish, “Customer Profitability Analysis at Picture Frames Unlimited: Where Have All the Profits Gone?” winner of Best Case Award at MAS/IMA Case Conference
  • The art and science of writing a good case
  • How to find a good case for you
  • Ways to use cases in the classroom
  • Resources available to case writers
Moderator: Raef Lawson, Institute of Management Accountants

Panelists: Matthew Fish, Vital Plastics/University of Wisconsin–Eau Claire
Kip R. Krumwiede, Institute of Management Accountants
Murray R. Lindsay, University of Lethbridge
Anne Sergeant, Grand Valley State University

Session 3.2: Trust and Control
Personnel/HR - 1.8 CH
Session Chair: Wendy J. Bailey, Arizona State University

Managers' Propensity to Acquire and Use Employee-Type Information in Informal Control Decisions
Laura W. Wang, University of Illinois at Urbana-Champaign
Huaxiang Yin, Tilburg University
Discussant: Lisa LaViers, Emory University

Trust Behavior Following a Violation of Trust: The Immunization Effect of Control System Transparency
Anna Cianci, Wake Forest University
Bernhard Erich Reichert, Virginia Commonwealth University
Karen L. Sedatole, Emory University
George T. Tsakumis, University of Delaware
Discussant: Donald Young, Indiana University

Trust Me, I'll Do My Best: The Effects of Implicit Incentives on Worker Performance, Trust, and Reciprocity Under Incomplete Monitoring
Eric W. Chan, The University of Texas at Austin
Jeremy B. Lill, Georgia State University
Discussant: Wendy J. Bailey, Arizona State University

Session 3.3: Subjective Performance Evaluation II
Personnel/HR - 1.8 CH
Session Chair: Isabella Grabner, Maastricht University

Subjective Adjustments to Objective Performance Measures in Executive Annual Bonus Contracts
Sunyoung Kim, Monash University
Jae Yong Shin, Seoul National University
Discussant: Mark Vargus, Drexel University

Peer Effects in Subjective Performance Evaluation
Gavin Cassar, INSEAD
Taeho Ko, INSEAD
Discussant: Xin Shelley Li, University of Southern California

Leniency Bias and Organizational Performance
Sujay Nair, The University of Melbourne
Discussant: Isabella Grabner, Maastricht University

Session 3.4: Tournaments and RPE
Personnel/HR - 1.8 CH
Session Chair: Ivo Tafkov, Georgia State University

Effects of a Tournament Incentive Plan Incorporating Objective and Subjective Criteria in a Geographically Dispersed Organization
Carolyn Deller, University of Pennsylvania
Tatiana Sandino, Harvard University
Discussant: Ivo Tafkov, Georgia State University

Does Mercy Bear Richer Fruits than Strict Justice? Implicit Effects of Subjective Rewards and Penalties in Tournaments
Wei Cai, Harvard University
Susanna Gallani, Harvard University
Discussant: Francisco de Asis Martinez-Jerez, University of Notre Dame

Relative Performance Evaluation and the Timing of Earnings Release
Guojin Gong, The Pennsylvania State University
Laura Yue Li, University of Illinois at Urbana-Champaign
Huifang Yin, Shanghai University of Finance and Economics
Discussant: Dhananjay Nanda, University of Miami

Session 3.5: Motivating Effort and Creativity
Personnel/HR - 1.8 CH
Session Chair: Gary Hecht, University of Illinois at Urbana-Champaign

The Effect of Relative Performance Information Type on Creative Problem-Solving
Leslie Berger, Wilfrid Laurier University
Kun Huo, University of Western Ontario
Discussant: Christoph Feichter, Maastricht University

Working Longer but Not Harder: The Effects of Inputand Output-Based Pay Allocations on the Duration and Intensity of Effort
Eric W. Chan, The University of Texas at Austin
Steven J. Kachelmeier, The University of Texas at Austin
Xinyu Zhang, The University of Texas at Austin
Discussant: Alexander Brüggen, Maastricht University

Motivating Employee Effort Over Time: An Experimental Investigation on the Persistence of Reciprocity

Jacob Zureich, Emory University
Discussant: Gary Hecht, University of Illinois at Urbana-Champaign

Session 3.6: Field Studies on MCS
Accounting - 1.8 CH
Session Chair: Evelyn Caroline Braumann, Aarhus University

The Role of Management Accountants in Risk Management: An Exploratory Study in a Large Bank
Sandra Tillema, University of Groningen
Rouven Trapp, University of Groningen
Paula M. G. van Veen-Dirks, University of Groningen
Discussant: Evelyn Caroline Braumann, Aarhus University

Constraining versus Facilitating: The Dual Role of Management Control Systems and Organizational Tension – An Empirical Exploration in a Hospital Setting
Felix Wenger, TU Dortmund University
Maik Lachmann, Berlin Institute of Technology
Rouven Trapp, University of Groningen
Discussant: Matthew Kaufman, Portland State University

Capacity Changes, Soft and Hard, and Their Impact on the Financial Value of Continuous Improvement Activities
Matthew Kaufman, Portland State University
Ella Mae Matsumura, University of Wisconsin-Madison
Urban Wemmerlov, University of Wisconsin–Madison
Discussant: Carolyn Deller, University of Pennsylvania

Session 3.7: Performance Benchmarks and Ratcheting
Personnel/HR - 1.8 CH
Session Chair: Jan Bouwens, University of Cambridge

Target Ratcheting in Common and Unique Performance Measures
Byung Hyun Choi, University of Southern California
Simon Jonghwan Kim, University of Manchester
Kenneth A. Merchant, University of Southern California
Discussant: Matthias D. Mahlendorf, Frankfurt School of Finance & Management

The Role of Internal Forecasting and Misreporting in Meeting Performance Benchmarks
Peter Kroos, University of Amsterdam
Mario Schabus, The University of Melbourne
Frank Verbeeten, Utrecht University
Discussant: Michelle C. Lau, Brock University

Determinants of the Ratchet Effect: Evidence from Retail Banking

Christian Brück, Ruhr-University Bochum
Thorsten Knauer, Ruhr-University Bochum
Nicole Nikiforow, Ruhr-University Bochum
Anja C. Schwering, Ruhr-University Bochum
Discussant: Jan Bouwens, University of Cambridge

Session 3.8: CGMA Teaching Symposium Session 1: AICPA Future of Learning

Personal Development - 1.8 CH

The accounting profession is rapidly evolving and so are the students who choose this career path. This panel session will focus on the newest generation of students, GENZ, and how they will change the way we teach accounting and market the profession of accounting. We will share adaptive educational technologies found to enable student success at Arizona State University. The AICPA will also cover the outcomes of the Future of Learning Task Force and will demonstrate the new technologies being developed for Continuing Professional Education, including virtual reality.

Speakers: Michael Grant, AICPA
Yvonne Hinson, AICPA
Dale Johnson, Arizona State University
   
10:00 am – 10:30 am Break
   
10:30 am – 12:00 pm     Concurrent Sessions

Session 4.1: Doing Research in Emerging Economies
Accounting - 1.8 CH

This panel will explore the experiences of researchers who have been conducting studies in emerging economies. Among the topics to be discussed are:
  • How does a researcher get involved in studies in emerging economies?
  • What kind of training does one need to conduct these studies?
  • What are the benefits of doing this type of work?
  • Can results be generalized or are they idiosyncratic to the site?
  • What are some of the pitfalls in doing this type of research?
  • Overall, what are the lessons learned thus far and how can this field move forward?
Moderator: S. Mark Young, University of Southern California

Panelists: Fei Du, University of Illinois at Urbana-Champaign
Shelley Xin Li, University of Southern California
Jeremy B. Lill, Georgia State University

Session 4.2: Implicit Incentives
Accounting - 1.8 CH
Session Chair: Victor S. Maas, University of Amsterdam

Managerial Reporting Procedures in Hierarchical Firms: An Implicit Contracting Perspective
Victor van Pelt, Tilburg University
Farah Arshad, Tilburg University
Bart Dierynck, Tilburg University
Discussant: Bryan Stikeleather, University of Pittsburgh

Controls and Cooperation in Dynamic Environments: The Role of Involvement in Control Design
Robert A. Grasser, University of South Carolina
Michael Majerczyk, Georgia State University
Martin Staehle, University of Bern
Di Yang, Georgia Institute of Technology
Discussant: Willie Choi, University of Pittsburgh

The Role of Social Bonds in Understanding the Preand Post-Recognition Effects of Recognition Visibility
Joseph Burke, University of Illinois at Urbana-Champaign
Discussant: Victor S. Maas, University of Amsterdam

Session 4.3: Subjective Performance Evaluation III
Personnel/HR - 1.8 CH
Session Chair: Tyler F. Thomas, University of Wisconsin–Madison

Superiors' Discretionary Bonus Pool Allocations When Agents Face Disparate Performance Risk

Michael Majerczyk, Georgia State University
Tyler F. Thomas, University of Wisconsin–Madison
Discussant: Serena Loftus, Tulane University

Discretionary Bonus Pools and Employees' Influence Activities: An Experimental Investigation
Florian Elsinger, University of Bern
Discussant: Katlijn Haesebrouck, Maastricht University

The Effects of Single-Rating Versus Multiple-Ratings Subjective Performance Evaluation Systems on Managers' Evaluation and Promotion Decisions
Eric W. Chan, The University of Texas at Austin
Todd A. Thornock, University of Nebraska–Lincoln
Discussant: Tyler F. Thomas, University of Wisconsin-Madison

Session 4.4: Target Setting
Personnel/HR - 1.8 CH
Session Chair: Christian Hofmann, Ludwig Maximilian University of Munich

The Differential Treatment of Cash vs. Accrual Performance in Target Revision
Wei Zhu, University of Illinois at Urbana-Champaign
Laura Yue Li, University of Illinois at Urbana-Champaign
Shuyang Wang, University of Illinois at Urbana-Champaign
Discussant: Xiaoxia Peng, The University of Utah

Target Setting in a Multi-Task Environment: An Empirical Investigation
Ramji Balakrishnan, The University of Iowa
Jizhang Huang, The University of Iowa
Anne Wu, National Chengchi University
Discussant: Martin Artz, Frankfurt School of Finance & Management

Performance Targets and Peer Comparisons: Theory and Evidence from CEO Pay
Korok Ray, Texas A&M University
Adrienne Rhodes, Texas A&M University
Discussant: Christian Hofmann, Ludwig Maximilian University of Munich

Session 4.5: Non-Executive Incentives
Personnel/HR - 1.8 CH
Session Chair: Markus C. Arnold, University of Bern

White Collar Employee Equity Incentives and Firm-Specific Human Capital
Bok Baik, Seoul National University
John Harry Evans III, University of Pittsburgh
Kyonghee Kim, Michigan State University
Sukesh Patro, Northern Illinois University
Discussant: Frances M. Tice, University of Colorado Boulder

Different Controls for Different Agents: The Hidden Costs of Control at Work
Jan Bouwens, University of Cambridge
Nan Jiang, University of Amsterdam
Discussant: Pablo Casas-Arce, Arizona State University

In Search of Organizational Alignment Using a 360-degree Assessment System: Evidence from a Retail Chain
Carolyn Deller, University of Pennsylvania
Susanna Gallani, Harvard University
Tatiana Sandino, Harvard University
Discussant: Markus C. Arnold, University of Bern

Session 4.6: Performance Measurement
Accounting - 1.8 CH
Session Chair: David Tsui, University of Southern California

Agent's Incentive and Performance Measure Weight Allocation

Tae Sik Ahn, Seoul National University
Jiwon Hyeon, Seoul National University
Discussant: Jee-Eun Shin, Harvard University

Nonfinancial Leading Indicators of Financial Performance: Evidence from Panel VAR Estimations

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: Taeho Ko, INSEAD

Compensation Committee Attributes and the Treatment of Earnings in Incentive Pay
Mary Ellen Carter, Boston College
Luann J. Lynch, University of Virginia
Melissa Martin, University of Illinois at Chicago
Discussant: David Tsui, University of Southern California

Session 4.7: Executive Compensation
Accounting - 1.8 CH
Session Chair: Jakob Infuehr, University of Texas at Austin

Managerial Power and CEO Pay
Robert F. Göx, University of Zurich
Thomas Hemmer, Rice University
Discussant: George Drymiotes, Texas Christian University

Stock-Performance Goals in Executive Compensation Contracts and Management Earnings Guidance
Sean Cao, Georgia State University
Guojin Gong, The Pennsylvania State University
Laura Yue Li, University of Illinois at Urbana-Champaign
Hayoung Yoon, University of Illinois at Urbana-Champaign
Discussant: Peter R. Demerjian, University of Washington

Biased Signals, Incentive Contracting, and Accounting Manipulation
Prasart Jongjaroenkamol, Singapore Management University
Discussant: Jakob Infuehr, The University of Texas at Austin

Session 4.8: CGMA Teaching Symposium Session 2: Data Analytics for Management Accounting
Accounting - 1.8 CH

Data analytics are changing the way businesses make decisions. Accounting students need to be equipped with stronger IT skills, an analytics mindset, and knowledge of data analytics tools and techniques. In this session we'll provide hands on examples for incorporating data analytics into the classroom and share resources for cases and materials.

Speakers: Margaret H. Christ, The University of Georgia
Ann Dzuranin, Northern Illinois University
   
12:00 pm – 1:30 pm Luncheon

Report on Management Accounting Section
Shane Dikolli, MAS President, Duke University

Update on the Journal of Management Accounting Research
Karen L. Sedatole, JMAR Senior Editor, Emory University

Pathways to a Sustainable Future
Markus Ahrens, 2017-18 AAA Council Chair, St. Louis Community College, Meramec

2019 Management Accounting Section Meeting
Michal Matejka, 2018-2019 MAS Meeting Co-Director, Arizona State University
   
1:30 pm – 3:00 pm

Concurrent Sessions

Session 5.1: Designing Incentives to Motivate Learning from Failure
Personnel/HR - 1.8 CH
Session Chair: Alan Webb, The University of Waterloo

Should Employees Be Given Second Chances? Evidence from a Quasi-Field Experiment
Clara Xiaoling Chen, University of Illinois at Urbana-Champaign
Anne Wu, National Chengchi University
Steve Yuching Wu, The University of Hong Kong
Discussant: Khim Kelly, University of Central Florida

Rejections, Incentives, and Employee Creativity: When Chocolate Is Better Than Cash
Eddy Cardinaels, KU Leuven
Bart Dierynck, Tilburg University
Wenqian Hu, Georgia Institute of Technology
Discussant: Alan Webb, The University of Waterloo

How the Organizational Framing of Failure Affects Productivity: Evidence from a Field Experiment
Matthew A. Cronin, George Mason University
David H. Erkens, Georgetown University
Jason D. Schloetzer, Georgetown University
Catherine H. Tinsley, Georgetown University
Discussant: Jeremy B. Lill, Georgia State University

Session 5.2: Strategy
Accounting - 1.8 CH
Session Chair: Kyonghee Kim, Michigan State University

A Textual Measure of Business Strategy
Rajiv D. Banker, Temple University
Yi Liang, Temple University
Xinjie Ma, Temple University
Discussant: Paige Harrington Patrick, University of Washington

Breaking up from Within: Management Control System Design in Transforming Organization into a Platform Oriented Strategy
Yuhchang Hwang, China Europe International Business School
Jian Han, China Europe International Business School
Dingbo Xu, China Europe International Business School
Frank Yu, China Europe International Business School
Discussant: Karl Schuhmacher, Emory University

Partnership Structure and Strategic Positioning of Legal Service Firms
Rajiv D. Banker, Temple University
Eun-Young Whang, The University of Texas–Pan American
Eunbin Whang, Temple University
Discussant: Kyonghee Kim, Michigan State University

Session 5.3: Risk-Taking Incentives
Accounting - 1.8 CH
Session Chair: Fei Du, University of Illinois at Urbana-Champaign

The Effect of Customer Concentration on CEO Risk-Taking Incentives
Jong Won Han, Seoul National University
Discussant: Maximilian Margolin, WHU-Otto Beisheim School of Management

The Effect on Effort and Risk Choices of Switching Incentive Schemes
Alexander Brueggen, Maastricht University
Naomi S. Soderstrom, The University of Melbourne
Discussant: Eric Chan, The University of Texas at Austin

Outside Opportunities, Risk Taking, and CEO Compensation
Wen Chen, City University of Hong Kong
Sumi Jung, The Chinese University of Hong Kong
Xiaoxia Peng, The University of Utah
Ivy Zhang, University of Minnesota
Discussant: Fei Du, University of Illinois at Urbana Champaign

Session 5.4: Cost Behavior II
Accounting - 1.8 CH
Session Chair: Raj Mashruwala, University of Calgary

Do Institutional Investors Demand Lower Cost Stickiness?
Stephanie Tsui, City University of Hong Kong
Hsiang-Chieh (Alex) Yang, University of British Columbia
Discussant: Yue Li, University of Illinois at Urbana-Champaign

Litigation Risk and Cost Behavior: Evidence from Derivative Lawsuits
Leye Li, UNSW Sydney
Gary S. Monroe, UNSW Sydney
Jeffrey Coulton, UNSW Sydney
Discussant: James Cannon, Iowa State University

Behaviour? Evidence from U.S. Counties
Sven Hartlieb, University of Bamberg
Brigitte Eierle, University of Bamberg
Thomas R. Loy, University of Bayreuth
Discussant: Raj Mashruwala, University of Calgary

Session 5.5: Labor Market Incentives
Accounting - 1.8 CH
Session Chair: Mario Schabus, The University of Melbourne

Inelastic Labor Markets and Directors' Reputational Incentives
Chris Armstrong, University of Pennsylvania
John D. Kepler, University of Pennsylvania
David Tsui, University of Southern California
Discussant: David H. Erkens, Georgetown University

Identifying Talent: An Exploratory Investigation of Explicit Potential Assessment
Isabella Grabner, Maastricht University
Judith Kuenneke, Maastricht University
Frank Moers, Maastricht University
Discussant: Mario Schabus, The University of Melbourne

The Effect of Tenure Extension on Performance: The Role of Reappointment Incentives
Tae Sik Ahn, Seoul National University
Youn-Sik Choi, Kyung Hee University
Jiwon Hyeon, Seoul National University
Jeong-Hoon Hyun, NEOMA Business School
Discussant: Simon Jonghwan Kim, The University of Manchester

Session 5.6: Disclosure
Accounting - 1.8 CH
Session Chair: Jeremy Douthit, The University of Arizona

Voluntary Disclosure of Realizable or Realized CEO Pay
James Jianxin Gong, University of Illinois at Urbana-Champaign
Myungsoo Son, California State University, Fullerton
Discussant: Adrienne Rhodes, Texas A&M University

Analysts' Use of Proxy Statement Compensation Disclosures
Stephannie Larocque, University of Notre Dame
Melissa Martin, University of Illinois at Chicago
Beverly R. Walther, Northwestern University
Discussant: Roger M. White, Arizona State University

Investment Professionals' Use of Corporate Social Responsibility Disclosures
Markus C. Arnold, University of Bern
Christoph Hörner, University of Bern
Patrick Martin, Indiana University
Donald V. Moser, University of Pittsburgh
Discussant: Jeremy Douthit, The University of Arizona

Session 5.7: Corporate Governance
Accounting - 1.8 CH
Session Chair: Marshall D. Vance, University of Southern California

Tainted Executives as Outside Directors
Leah Baer, University of Colorado Boulder
Yonca Ertimur, University of Colorado Boulder
Jingjing Zhang, McGill University
Discussant: Marshall D. Vance, University of Southern California

Whistleblower Fraud Allegations and Government Contracting
Jonas Heese, Harvard University
Gerardo Perez Cavazos, Harvard University
Discussant: Will Demere, University of Missouri

The Relative Salience of Accounting Information in the Governance of Family Firms
Daniele Macciocchi, The University of Utah
Dhananjay Nanda, University of Miami
Discussant: Steve Yuching Wu, The University of Hong Kong

Session 5.8: CGMA Teaching Symposium Session 3: Building Resilience
Personal Development - 1.8 CH
Student Assistance serves as a central support resource for all students, recognizing that students need help managing crises, life traumas, and other barriers that impede success. As University staff, how we utilize resources on campus and ask the right questions to build student resilience toward degree completion and effective professional integration into the workforce will be discussed. Using The University of Arizona as an example, we will explore strategies to help address students who struggle in such areas as psychological health, physical health, victimization, relationship issues, social adjustment, and academics through a variety of interventions, referrals, and follow up services.

Speakers: Chrissy Lieberman, The University of Arizona
Rosanna Curti, The University of Arizona

 3:30 pm - 5:00 pm Closing Plenary Session (CGMA Teaching Symposium)
Communications and Marketing - 1.8 CH
Sponsored by the Association of International Certified Professional Accountants, the unified voice of CIMA and the AICPA, on behalf of the CGMA designation Integrating Learning, Memory, and Experience for Increased Knowledge and Performance

Speaker: Peter Doolittle, Virginia Polytechnic Institut and State University

Integrating Learning, Memory, and Experience for Increased Knowledge and Performance
Speaker: Peter Doolittle, Virginia Polytechnic Institute and State University

Saturday, January 6, 2018 — MAS CGMA Teaching Symposium

7:15 am – 8:15 am

Breakfast
   
8:30 am – 10:00 am AICPA – Future of Learning
Speakers: Michael Grant, AICPA
Yvonne Hinson, AICPA
Dale Johnson, ASU
   
10:00 am – 10:30 am Break/Research Poster Forum
   
10:30 am – 12:00 pm Data Analytics for Management Accounting
Speakers: Margaret Christ, University of Georgia
Ann Dzuranin, Northern Illinois University
   
12:00 pm – 1:30 pm Lunch with Business Meeting
   
1:30 pm – 3:30  pm Building Resilience
Speakers: Chrissy Lieberman, University of Arizona
Rosanna Curti, University of Arizona
   
3:30 pm - 5:00 pmIntegrating Learning, Memory, and Experience for Increased Knowledge and Performance
Speaker: Peter Doolittle, Virginia Polytechnic Institute and State University

 

Note: The CPE Fields of Study curriculum is divided into twenty 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. 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.nasbaregistry.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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