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2019 Management Accounting Section Midyear Meeting

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Wednesday, January 2, 2019 - IMA Doctoral Colloquium
   
6:00 pm – 8:00 pm Doctoral Students' Welcome Reception

   
Thursday, January 3, 2019 - IMA Doctoral Colloquium
   
7:30 am – 5:30 pmIMA Doctoral Colloquium Program
   
Thursday, January 3, 2019 - MAS Research Conference
   
6:00 pm – 8:00 pm

Early Bird Reception

   
Friday, January 4, 2019 — MAS Research Conference
   
7:00 am – 8:15 am IMA Breakfast and Panel: Best of IMA Thought Leadership in 2018
Accounting - 1.0 CH
Sponsored by the Institute of Management Accountants

Speakers: Raef Lawson, Institute of Management Accountants
Kip R. Krumwiede, Institute of Management Accountants
   
8:30 am – 10:00 am Welcome and Plenary Session
Accounting - 1.8 CH

Applying Instrumental Variables and Control Function Methods

Speaker: Jeffrey M. Wooldridge, Michigan State University
Presentation Materials

   
10:00 am – 10:30 am Coffee Break and Research Exhibition Session
Accounting - 0.5 CH

Information System Integration, Enabling Control and Performance: A Follow-Up and Replication—A Research Note

Lili-Anne Kihn, University of Tampere
Eva Strom, Hanken School of Economics

Manager Overconfidence, Hometown Ties, and Performance Target Distortion
Zhichao (Alex) Wang, The Australian National University
Ruidi Shang, Tilburg University
Yafei Zu, Southeast University

The Compensation of Independent Directors Worldwide: An Empirical Analysis Based on an Institutional-Based Approach of Agency Theory
Andrea Melis, University of Cagliari
Luigi Rombi, University of Cagliari

The Effects of Group Identity and Justifiability of Questionable Behavior on Whistleblowing
Helen Xu, Loyola University Maryland
Yuebing Liu, University of Tampa
Ziyang Li, Peking University
   
10:30 am – 12:00 pm    

Concurrent Sessions

1.1: AICPA Panel: Make Management Accounting Research Happen: Opportunities, Challenges and Evidence from Attempts to Achieve Research Impact
Accounting - 1.8 CH

We live in an era where the “impact” of academic research in terms of its benefits to the economy and society is increasingly important. Judgments about the “value” of our research have significant financial, professional and institutional implications.

As part of the ongoing effort to better establish dialogue between professional practice and academic research, this panel will provide perspective on how to make management accounting research happen. The primary objectives of this panel will be to:

  • Discuss the broad institutional dynamics of academic research funding from a global perspective
  • Analyze the evidence of these efforts to further the impact of academic research
  • Explore the challenges and opportunities related to enhancing the dialogue between professional practice and academic research
Moderator: Yvonne Hinson, AICPA Panelists: Cristiano Busco, University of Roehampton and LUISS University
Ken Merchant, University of Southern California
Wim A. Van der Stede, The London School of Economics and Political Science
Robert Kaplan, Harvard University

1.2: Qualitative Case Studies I
Accounting - 1.8 CH

Session Chair: Christian Plesner Rossing, University of Tampa

From Governing to Managing: Exploring Determinants and Modes of Control in Private Equity Relationships
Angelo Ditillo, Bocconi University
David S. Bedford, University of Technology, Sydney
Discussant: Christie Hayne, University of Illinois at Urbana-Champaign

Moral Imaginaries of Performance Measurement Systems in the Pharmaceutical Industry: Struggles and Negotiations to Define What is an Agent and What is Not
Keith Robson, HEC Paris
Claire Dambrin, ESCP Europe
Chiara Bottausci, HEC Paris
Discussant: Angelo Ditillo, Bocconi University

Engines, Brakes, or Cameras? On Performativity of and Instrumental Sensitivity for Qualculative Practices in the Course of Complex Digitalisation Innovations
Robert Obermaier, University of Passau
Markus Grottke, University of Passau
Discussant: Christian Plesner Rossing, University of Tampa

1.3: Motivating Creativity
Accounting - 1.8 CH

Session Chair: Clara Xiaoling Chen, University of Illinois at Urbana-Champaign

Insights into the Relationships between Personnel Control, Action Control, and Intrinsic Motivation
Amy Donnelly, Clemson University
Frances A. Kennedy, Clemson University
Sally K. Widener, Clemson University
Discussant: Alexandra G. H. L. Van den Abbeele, KU Leuven

Incentives and Employee-Initiated Innovation: Evidence from the Field
Wei Cai, Harvard University
Susanna Gallani, Harvard University
Jee-Eun Shin, University of Toronto
Discussant: Isabella Grabner, WU Vienna University of Economics and Business

When Should We Reward Creativity: A New Perspective on Creativity Types
Shanming Liu, Bocconi University
Angelo Ditillo, Bocconi University
Alexandra G. H. L. Van den Abbeele, KU Leuven
Discussant: Clara Xiaoling Chen, University of Illinois at Urbana- Champaign

1.4: Incentive Design I
Personnel/HR - 1.8 CH

Session Chair: Karl Schuhmacher, Emory University

Leading by Example: The Effect of Contract Design on the Ability to Lead
Karl Schuhmacher, Emory University
Kristy L. Towry, Emory University
Jacob Zureich, Emory University
Discussant: Serena Loftus, Tulane University

The Effects of Compensation Mechanism Variation Among Employees on Performance
Gary Hecht, University of Illinois at Urbana-Champaign
Jeremy B. Lill, Georgia State University
Discussant: Adam Presslee, University of Waterloo

Testing the Effect of Incentives on Effort Intensity Using Real-Effort Tasks
Willie Choi, University of Wisconsin
Jeffrey Clark, University of Pittsburgh
Adam Presslee, University of Waterloo
Discussant: Karl Schuhmacher, Emory University

1.5: Relative Pay, Collusion, and Sabotage
Personnel/HR - 1.8 CH
Session Chair: Friedrich Sommer, University of Bayreuth

The Effect of Intra-Group Pay Raise Frequency on Collusion
Ashley Sauciuc, The University of Arizona
Discussant: Gregory P. McPhee, Clemson University

Multi-Level Relative Performance Evaluations in Teams
Jeremy Douthit, The University of Arizona
Max Hewitt, The University of Arizona
Ashley Sauciuc, The University of Arizona
Discussant: Thomas W. Vance, Colorado State University

Can a Code of Ethics Reduce Sabotage and Increase Productivity Under Tournament-Based Compensation? An Experimental Study
Stuart Manito Smith, Independent
Discussant: Friedrich Sommer, University of Bayreuth

1.6: Inter- and Intra-Firm Management
Accounting - 1.8 CH

Session Chair: Ella Mae Matsumura, University of Wisconsin

Making the Most of Supplier Industry Competition Through Incentive Contracting
Jen Choi, Emory University
Harald Hinterecker, University of Graz
Karen Sedatole, Emory University
Discussant: Henri C. Dekker, VU University Amsterdam

Does the Bullwhip Matter Economically? A Cross-Sectional Firm-Level Analysis
Opher Baron, University of Toronto
Jeffrey L. Callen, University of Toronto
Dan Segal, Interdisciplinary Center Herzliyah
Discussant: Raj Mashruwala, University of Calgary

The Effect of Headquarters Monitoring on Facility-Level Misconduct
Jonas Heese, Harvard University
Gerardo Perez Cavazos, Harvard University
Discussant: Ella Mae Matsumura, University of Wisconsin

1.7: Control Systems
Personnel/HR - 1.8 CH

Session Chair: Martin Artz, University of Münster

The Micro-Foundations of Management Control Systems: The Influence of Humble CEOs on the Balance of Controls
Mira Menz, WHU-Otto Beisheim School of Management
Marko Reimer, WHU-Otto Beisheim School of Management
Utz Schäffer WHU-Otto Beisheim School of Management
Discussant: Josep Bisbe, ESADE Business School

Hiring Professional Contract Workers: Does the Control Environment Matter?
Sujay Nair, The University of Melbourne
Margaret A. Abernethy, The University of Melbourne
Anne M. Lillis, The University of Melbourne
Discussant: Roland F. Spekle, Nyenrode Business University

Control Systems and Effort Direction: Exploratory Evidence from the Public Sector
Roland F. Spekle, Nyenrode Business University
Frank Verbeeten, University of Amsterdam
Sally K. Widener, Clemson University
Discussant: Martin Artz, University of Münster

 

   
12:00 pm – 1:30 pm Luncheon and Award Presentations

Recognition of Best Case from MAS/IMA Teaching Case Conference

Midyear Meeting Best Paper Award

Outstanding Journal of Management Accounting Research Reviewer Award

Journal of Management Accounting Research Best Paper Award

Impact on Management Accounting Practice Award, sponsored by the Association of International Certified Professional Accountants, the unified voice of CIMA and the AICPA

Lifetime Contribution to Management Accounting Award, sponsored by the Association of International Certified Professional Accountants, the unified voice of CIMA and the AICPA
   
1:30 pm – 3:00 pm JMAR Forum, Management Accounting Research on Risk Management: Past, Current, and Future
Accounting - 1.8 CH

Control Self-Assessment and Costs of Compliance with SOX 404
Lawrence J. Abbott, University of Wisconsin-Milwaukee
Susan Parker, Santa Clara University
Gary Peters, University of Arkansas

The Effect of Compensation Caps on Risk-Taking
Niklas Kreilkamp, University of Giessen
Sasha Matanovic, University of Giessen
Friederich Sommer, University of Bayreuth
Arnt Woehrmann, University of Giessen

Chair: Margaret Christ, JMAR editor, The University of Georgia
Plenary Speakers: Mark Beasley, North Carolina State University
Chris Ittner, University of Pennsylvania

Panelists: Mark Beasley, North Carolina State University
Chris Ittner, University of Pennsylvania
Ella Mae Matsumura, University of Wisconsin
Gary Peters, University of Arkansas
   
3:00 pm – 3:30 pm Break and Research Exhibition Session
Accounting - 0.5 CH

Fairness in Cost Allocations: Equality vs. Proportionality
Sachin Banker, The University of Utah
Rajiv D. Banker, Temple University
Angelika Dimoka, Temple University
Eunbin Whang, Temple University

The Effect of Board Composition on SG&A Cost Stickiness: Using Gender, Background, and Nationality
Youngzik Shin, Sungkyunkwan University
Kyeongmin Jeon, Sungkyunkwan University
Hyunpyo Kim, Shippensburg University of Pennsylvania

The Influence of Interaction between Culture and Strategy on Firm Performance
Terence Tien, National Chengchi University

An Empirical Investigation of the Effect of Cost Structure, Demand Uncertainty and Exogenous Shocks on Cost Stickiness
Ahmed M. Salamah, Zagazig University
Mohamed Abulezz, Zagazig University

Customer Concentration and Employment Risk in Supplier Firms
Yanan Zhang, Central University of Finance and Economics
Yun Ke, Brock University
Woo-Jong Lee, Seoul National University
   
3:30 pm – 5:00 pm

Concurrent Sessions

2.1: 2018 Best Case Award: Lucro Island and Strategic Budgeting
Accounting - 1.8 CH

Lucro Island is a simulation budgeting game with a competitive hotel environment. Students manage their individual hotel and make decisions about room types and retail options (product mix), room rate, budgeted hotel occupancy, staff expenditures and marketing and maintenance expenditures. The overarching aims are for students to be able to develop short-term annual budgets and evaluate financial performance impacts in the model. The learning outcomes are also directed at students recognizing the non-financial outcomes of their financial decisions.

Moderator: Kip Krumwiede, Institute of Management Accountants
Panelists: Gillian Vesty, RMIT University Albie Brooks, The University of Melbourne Michael Taouk, YML Pty Ltd

2.2: Risk Management
Personnel/HR - 1.8 CH

Session Chair: Sujay Nair, The University of Melbourne

All Roads Lead to Rome? On the Overlap and Differences between Risk Management and Management Control
Henri C. Dekker, VU University Amsterdam
Takaharu Kawai, Doshisha University
Junya Sakaguchi, Kansai University
Eelke Wiersma, VU University Amsterdam
Discussant: Dieter Smeulders, Open University of the Netherlands

Walking the Talk in Risk Management: A Complementarity Perspective on How Tone from the Top Influences Risk Awareness
Evelyn Braumann, Aarhus University
Isabella Grabner, WU Vienna University of Economics and Business
Arthur Posch, WU Vienna University of Economics and Business
Discussant: Carolyn Deller, University of Pennsylvania

The Ethical Content of the Control System and the Importance of Peer Managers Being Good Apples
Lucia Bellora-Bienengräber, University of Hamburg
Robin Radtke, Clemson University
Sally K. Widener, Clemson University
Discussant: Sujay Nair, The University of Melbourne

2.3: Performance Targets
Personnel/HR - 1.8 CH

Session Chair: Jan Bouwens, University of Cambridge

The Interplay between Customized and Uniform Targets: Using Lead-Lag and Peer Information to Enhance Achievement of Uniform Targets
Jan Bouwens, University of Cambridge
Peter Kroos, University of Amsterdam
Jingwen Zhang, Erasmus University Rotterdam
Discussant: Will Demere, University of Missouri

CEO Power and Anti-Target Ratcheting
Aishwarrya Deore, Michigan State University
Matthias D. Mahlendorf, Frankfurt School of Finance & Management
Discussant: Peter Kroos, University of Amsterdam

Target Difficulty and Corporate Risk Taking
Clara Xiaoling Chen, University of Illinois at Urbana-Champaign
M. J. Kim, University of Illinois at Urbana-Champaign
Laura Yue Li, University of Illinois at Urbana-hampaign
Wei Zhu, University of Illinois at Urbana-Champaign
Discussant: Jan Bouwens, University of Cambridge

2.4: Analytical Studies
Accounting - 1.8 CH

Session Chair: Vikrant Anand, University of Illinois at Urbana-Champaign

The Impact of Input Pricing Regulations on Incentives to Generate and Disclose Accounting Information
Anil Arya, The Ohio State University
Brian Mittendorf, The Ohio State University
Dae-Hee Yoon, Yonsei University
Discussant: Kai G. Mertens, Hamburg University of Technology

Optimal Vesting Conditions for Equity-Based Compensation
Frederike Hinz, Goethe University
Anna Rohlfing-Bastian, Goethe University
Discussant: Austin C. Sudbury, Carnegie Mellon University

Reliability and Validity of Cost Information: Evaluating Bias and Imprecision of Cost Objects in Sophisticated Costing Systems
Kai G. Mertens, Hamburg University of Technology
Matthias Meyer, Hamburg University of Technology
Discussant: Vikrant Anand, University of Illinois at Urbana-Champaign

2.5: Monitoring
Accounting - 1.8 CH

Session Chair: Jee-Eun Shin, University of Toronto Conflict between Supervisory

Monitoring and Monetary Incentives
Rajiv D. Banker, Temple University
Shunlan Fang, Kent State University
Seok-Young Lee, Sungshin Women’s University
Discussant: Jasmijn C. Bol, Tulane University

How Prior Interactions with Subordinates Affect Resource Allocations: Evidence from a Large Property Management Firm
Fei Du, University of Illinois at Urbana-Champaign
David H. Erkens, Georgetown University
Kehan Xu, The Chinese University of Hong Kong
Discussant: Pablo Casas-Arce, Arizona State University

Motivating Through Managing by Walking Around
Francisco de Asis Martinez-Jerez, University of Notre Dame
Pablo Casas-Arce, Arizona State University
Joseph Moran, PwC Germany
Discussant: Jee-Eun Shin, University of Toronto

2.6: Subjective Performance Evaluations
Personnel/HR - 1.8 CH

Session Chair: Victor van Pelt, Tilburg University

The Influence of Employee Bonuses and Firm- Level Accountability on Managers’ Attention and Performance Evaluations
Dennis Fehrenbacher, Monash University
Gary Hecht, University of Illinois at Urbana-Champaign
Steven E. Kaplan, Arizona State University
Discussant: Jordan Samet, Georgia Institute of Technology

Likeability and Leniency: Experimental Evidence on the Effects of the Manager-Subordinate Relationship on Cognitive Processing in Performance Evaluations
Kai A. Bauch, University of Düsseldorf
Peter Kotzian, Darmstadt University of Technology
Barbara E. Weissenberger, University of Giessen
Discussant: Stephan Kramer, Erasmus University Rotterdam

The Hidden Costs of Not Using Discretionary Control
Jing Davis, Chapman University
Steven Schwartz, Binghamton University, SUNY
Richard A. Young, The Ohio State University
Jeremy Douthit, The University of Arizona
Discussant: Victor van Pelt, Tilburg University

2.7: Cost Management
Personnel/HR - 1.8 CH

Session Chair: Gordon S. Potter, Cornell University

CEOs versus CFOs: Managerial Overconfidence and Cost Behavior
Clara Xiaoling Chen, University of Illinois at Urbana-Champaign
Timo Gores, University of Cologne
Julia Nasev, University of Cologne
Steve Wu, The University of Hong Kong
Discussant: Dan Weiss, Tel Aviv University

Cost Structures in Family-Owned Firms
Gianfranco Siciliano, Bocconi University
Dan Weiss, Tel Aviv University
Discussant: Sera Choi, Seoul National University

Balance Sheet Strength and Strategic Management in the Oil and Gas Industry
Mark C. Anderson, University of Calgary
Rajiv D. Banker, Temple University
Yan Ma, University of Calgary
Han-Up Park, University of Saskatchewan
Discussant: Gordon S. Potter, Cornell University

   
6:00 pm – 8:00 pm Reception
   
Saturday, January 5, 2019 — MAS Research Conference and CGMA Teaching Symposium
   
7:00 am – 8:15 am CGMA Breakfast

Sponsored by the Association of International Certified Professional Accountants, the unified voice of CIMA and the AICPA, on behalf of the CGMA designation.

An update on the Association’s CGMA initiatives and the Finance Leadership Program.
   
8:30am - 10:00am Concurrent Sessions

3.1: The Societal Relevance of Management Accounting: Illustrating the Usefulness of Methodological Diversity
Accounting - 1.8 CH

This panel will debate the possibilities of furthering the societal relevance of management accounting research and practice as opposed to adopting a narrow, managerialist perspective that has long dominated debates about the relevance of management accounting. Guided by an over-riding view of management accounting practices as implicated in a bidirectional and dynamic relationship between organizations and society and affirming the value of methodological diversity, we will address questions such as:
  • What is the role of management accounting in extra-organizational regulation and the management of multiple stakeholder interests?
  • What is the relationship between financial and management accounting?
  • How does management accounting affect individual-level decision-making processes with broader, societal impact?
  • What are the theoretical and methodological implications of examining the societal relevance of management accounting?
Panel Chair: Sven Modell, The University of Manchester

Panelists: Eddy Cardinaels, Tilburg University
Fei Du, University of Illinois at Urbana-Champaign
Eva Labro, The University of North Carolina

3.2: Relative Performance Information
Personnel/HR - 1.8 CH

Session Chair: Dimitri Yatsenko, University of Wisconsin

Performance Effects of Relative Performance Information and Mutual Monitoring
Dimitri Yatsenko, University of Wisconsin
Discussant: Ivo Tafkov, Georgia State University

You Promoted Who? Managers’ Strategic Promotion Decisions and the Effects of Transparency and Compensation Interdependence
Gary Hecht, University of Illinois at Urbana-Champaign
Victor S. Maas, University of Amsterdam
Marcel Van Rinsum, Erasmus University Rotterdam
Discussant: Donald Young, Indiana University

The Impact of Peer Performance Information on Subsequent Cooperation
Xinyu Zhang, Cornell University
Discussant: Dimitri Yatsenko, University of Wisconsin

3.3: Performance Feedback
Personnel/HR - 1.8 CH

Session Chair: Todd A. Thornock, University of Nebraska

Mitigating the Potentially Demotivating Effects of Early and Frequent Feedback About Goal Progress
Vic Anand, University of Illinois at Urbana-Champaign
Alan Webb, University of Waterloo
Christopher Wong, Wilfrid Laurier University
Discussant: Bart Dierynck, Tilburg University

Feedback with Feeling? The Moderating Effect of Manager Emotion and Psychological Entitlement on Individual Performance
Devon Erickson, Utah State University
Kip Holderness, West Virginia University
Kari Olsen, Utah Valley University
Todd A. Thornock, University of Nebraska
Discussant: Alexander Brueggen, Maastricht University

Real-Time Feedback Systems, Recordkeeping and the Task Selection Bias
Farah Arshad, Tilburg University
Bart Dierynck, Tilburg University
Discussant: Todd A. Thornock, University of Nebraska

3.4: Performance Evaluation
Personnel/HR - 1.8 CH

Session Chair: Maximilian Margolin, WHU-Otto Beisheim School of Management

Identification with the Firm and the Use of Subjective Performance Evaluations
Nan Jiang, University of Amsterdam
Discussant: Wei Cai, Harvard University

Are Performance-Based Incentives Related to Effort? Evidence from Large-Scale Survey Data
Sander van Triest, University of Amsterdam
Discussant: Ruidi Shang, Tilburg University

The Dual-Role Framework for Effective Management Control Systems: Activating and Directing Employee Effort
Jasmijn C. Bol, Tulane University
Serena Loftus, Tulane University
Discussant: Maximilian Margolin, WHU-Otto Beisheim School of Management

3.5: Pay Dispersion
Personnel/HR - 1.8 CH

Session Chair: Jae Yong Shin, Seoul National University

The Interactive Effect of Individual Incentives and Social Comparisons on Employee Output
Isabella Grabner, WU Vienna University of Economics and Business
Melissa Martin, University of Illinois at Chicago
Discussant: Susanna Gallani, Harvard University

Why Do Firms Disclose a Supplementary CEO- to-Median Worker Pay Ratio? Initial Evidence from the Dodd-Frank Act Section 953 (b)
Sun Moon Jung, Seoul National University
Natalie Kyung Won Kim, Seoul National University
Han Seong Ryu, Seoul National University
Jae Yong Shin, Seoul National University
Discussant: Yi Liang, Temple University

Determinants and Consequences of Pay-Ratio Disclosures
Steven Balsam, Temple University
Yi Liang, Temple University
Discussant: Jae Yong Shin, Seoul National University

3.6: Teamwork
Personnel/HR - 1.8 CH

Session Chair: Martin Kamil Holzhacker, Michigan State University

Analyst Teams
Bingxu Fang, University of Toronto
Ole-Kristian Hope, University of Toronto
Discussant: Kyonghee Kim, Michigan State University

Faultlines Among Senior Executives, Internal Control and Corporate Disclosure
Xiaotao Kelvin Liu, Northeastern University
Mathijs Van Peteghem, Maastricht University
Discussant: Ole-Kristian Hope, University of Toronto

Recruitment Strategy: A Complementarity Theory Perspective
Raginee Baruah, Maastricht University
Isabella Grabner, WU Vienna University of Economics and Business
Frank Moers, Maastricht University
Discussant: Martin Kamil Holzhacker, Michigan State University

3.7: Industry-Specific Studies
Accounting - 1.8 CH

Session Chair: Jason D. Schloetzer, Georgetown University

The Role of Transparency in Modern Incentive Schemes—Analyzing the Effects of Transparency-Induced Non-Financial Incentives on Performance
Oliver Unger, University of Würzburg
Daniel Schaupp, WHU-Otto Beisheim School of Management
Martin Holderried, University of Hohenheim
Discussant: Jonas Heese, Harvard University

Economies of Specialization and Franchising in the Lodging Industry
Rajiv D. Banker, Temple University
Hyunjin Oh, Temple University
Gordon Potter, Cornell University
Discussant: Mina Pizzini, Texas State University

Corporate Fraud Enforcement by the U.S. Department of Justice: Evidence from Qui Tam Lawsuits
Jonas Heese, Harvard University
Ranjani Krishnan, Michigan State University
Hari Ramasubramanian, Michigan State University
Discussant: Jason D. Schloetzer, Georgetown University

3.8: CGMA Teaching Symposium Session I
Personal Development - 1.8 CH

Where is the Data? What Should I Do With It? Teaching Management Accounting by Infusing Big Data Analytics
Speaker: William Goldman, Northeastern University

William Goldman will discuss how to infuse “Big Data” analytics into management accounting courses. He will discuss the good, the bad, and, occasionally, the ugly of implementing Big Data into the Introduction to Management Accounting curriculum. Despite the challenges, implementing data analysis into management accounting is necessary to keep up with industry trends, students’ technological and analytical skills, and, more importantly, improve students’ experiential learning. He will also discuss the Big Data resources that are freely available to all faculty through the Hub of Analytics Education (Hubae.org).
   
10:00 am – 10:30 am Coffee Break and Research Exhibition Session
Accounting - 0.5 CH

Strategies and Processes for Implementing Financial Analysis in a Small Virgin Islands Retail Business
Dawn Alexander-Josepht, Walden University
Roger Mayer, SUNY College at Old Westbury
Wen-Wen Chien, SUNY College at Old Westbury

Cost Management Through Product Design and Costing
Davood Askarany, The University of Auckland

A Prescriptive Business Performance Model (PBPM)
Abdullah Al-Moshaigeh, Independent
   
10:30 am – 12:00 pm     Concurrent Sessions

4.1: Asymmetric Information and Contracting

Accounting - 1.8 CH

Session Chair: David H. Erkens, Georgetown University

Executive Compensation for Non-Contractible Innovation Performance
Yu Fang Huang, Chung Yuan Christian University
Jiawen Liang, National Chengchi University
Gerald J. Lobo, University of Houston
Dana Zhang, University of Houston
Discussant: Marshall D. Vance, University of Michigan

Sorting Effects of Broad-Based Equity Compensation
David Tsui, University of Southern California
Marshall D. Vance, University of Michigan
Discussant: Markus C. Arnold, University of Bern

The Information Asymmetry between Management and Rank-and-File Employees: Determinants and Consequences
Kelly Huang, The University of Alabama
Meng Li, The University of Texas at Dallas
Stanimir Markov, The University of Texas at Dallas
Discussant: David H. Erkens, Georgetown University

4.2: CEO Incentives
Personnel/HR - 1.8 CH

Session Chair: Jian Cao, Florida Atlantic University

Money for Nothing? Using Expectations of Loss Persistence to Examine CEO Cash Compensation in Loss-Making Firms
Katharine D. Drake, The University of Arizona
Ellen Engel, University of Illinois at Chicago
Melissa Martin, University of Illinois at Chicago
Discussant: Yue Laura Li, University of Illinois at Urbana-Champaign

Does CSR Contracting Help Reduce Performance Misattribution?
Bo Qin, The University of Melbourne
Lu Yang, Monash University
Discussant: Fei Du, University of Illinois at Urbana-Champaign

Are All Interim CEOs Created Equal? Evidence from Investor Perceptions and CEO Behavior
Leah Baer, University of Missouri
Discussant: Jian Cao, Florida Atlantic University

4.3: Rank & File Incentives
Personnel/HR - 1.8 CH

Session Chair: Wim A. Van der Stede, London School of Economics & Political Science

Managing Through Organizational Change: Employee Alignment in the Presence of Unexpected Career Concerns
Jee-Eun Shin, University of Toronto
Ohchan Kwon, Harvard University
Discussant: Francisco de Asis Martinez Jerez, University of Notre Dame

Does the Timing of Bonus Payment Affect Employee Performance?
Ruidi Shang, Tilburg University
Zhichao (Alex) Wang, The Australian National University
Discussant: Yingfei (Fiona) Wang, University of Southern California

Measuring the Unmeasurable: The Effect of Adopting a Formal Organizational Fit Evaluation System in the Employee Selection Process
Wei Cai, Harvard University
Discussant: Wim A. Van der Stede, The London School of Economics & Political Science

4.4: Incentive Design II
Personnel/HR - 1.8 CH
Session Chair: Rebecca Lynn Hannan, Tulane University

The Effect of Subordinate Contract Frame and Choice on Superiors’ Target-Setting Decisions Rachel Martin, Utah State University
Tyler F. Thomas, University of Wisconsin
Dimitri Yatsenko, University of Wisconsin
Discussant: Brian Vansant, Auburn University

Needs Versus Wants: Which Motivates More Effort?
W. Timothy Mitchell, University of Massachusetts Amherst
Adam Presslee, University of Waterloo
Axel K-D Schulz, La Trobe University
Alan Webb, University of Waterloo
Discussant: Monte R. Swain, Brigham Young University

How Managers’ On-the-Job Experience Affects Compensation Design
Nathalie Beckers, Tilburg University
Eddy Cardinaels, KU Leuven
Bart Dierynck, Tilburg University
Huaxiang Yin, Tilburg University
Discussant: Rebecca Lynn Hannan, Tulane University

4.5: Information Processing
Accounting - 1.8 CH

Session Chair: Jeremy Douthit, The University of Arizona

The Dilution Effect in Investment Decisions
Alexander Brueggen, Maastricht University
Benedikt Stolze, Maastricht University
Discussant: Douglas E. Stevens, Georgia State University

Addressing Goal Conflict—The Effects of Conscious and Nonconscious Goal Priming on Performance in Multidimensional
Tasks Joanna Andrejkow, Wilfrid Laurier University
Leslie Berger, Wilfrid Laurier University
Lan Guo, Wilfrid Laurier University
Discussant: Laura W. Wang, University of Illinois at Urbana-Champaign

Surrogation: The Roles of Measurement and Cognitive Effort
Paul Black, University of South Carolina
Thomas Meservy, Brigham Young University
William B. Tayler, Brigham Young University
Jeffrey O. Williams, University of Illinois at Urbana-Champaign
Discussant: Jeremy Douthit, The University of Arizona

4.6: Relative Performance Evaluation
Personnel/HR - 1.8 CH

Session Chair: Adrienne Rhodes, Texas A&M University

Do Industry Experts on the Compensation Committee Prevent CEOs from Using Their Influence to Benchmark Against Better-Paid Peers?
Charlotte Antoons, KU Leuven
Eddy Cardinaels, KU Leuven
Liesbeth Bruynseels, KU Leuven
Discussant: Adrienne Rhodes, Texas A&M University

Exploring What Happens When What Gets Measured Gets Socially Compared
Emma Pugh, University of Bristol
David Marginson, University of Warwick
Discussant: Robert Obermaier, University of Passau

Does Peer-Specific Knowledge Improve Relative Performance Evaluation?
Chung-Yu Hung, The University of Melbourne
Yu Flora Kuang, The University of Melbourne
Zhenyang Shi, The Chinese University of Hong Kong
Discussant: Melissa Martin, University of Illinois at Chicago

4.7: Cost Behavior
Accounting - 1.8 CH

Session Chair: Dmitri Byzalov, Temple University

Religious Social Norms and Labor Cost Behavior
Susanne Klausing, Ludwig Maximilian University of Munich
Nina Schwaiger, Ludwig Maximilian University of Munich
Discussant: Curtis M. Hall, Drexel University

How Cost Stickiness Affects Credit Risk
Carsten Homburg, University of Cologne
André Hoppe, University of Cologne
Julia Nasev, University of Cologne
Kristina Reimer, University of Cologne
Marliese Uhrig-Homburg, Karlsruhe Institute of Technology
Discussant: James N. Cannon, Utah State University

Managerial Ability and Asymmetric SG&A Cost Behavior
Sera Choi, Seoul National University
Iny Hwang, Seoul National University
Jin-Ha Park, Soongsil University
Discussant: Dmitri Byzalov, Temple University

4.8: CGMA Teaching Symposium Session II
Personal Development - 1.8 CH

Applying The Alda Method to Teaching Students
Speaker: Radha Ganesan, Stony Brook University, SUNY, Message Design Lead for the Alan Alda Center for Communicating Science

Radha Ganesan will introduce The Alda Method; and, in this session, focus on applying it to teaching. The Alda Method helps you to create common ground and use conversational language to foster more genuine connections with your students. The techniques introduced will help you focus on listening, relating, chunking content, and defining meaningful goals to ensure your message lands with the students.
   
12:00 pm – 1:30 pm Luncheon and Section Updates

President’s Report on Management Accounting Section

Update on the Journal of Management Accounting Research

Report on the Management Accounting Section Midyear Meeting
   
1:30 pm – 3:00 pm

Concurrent Sessions

5.1: Nonfinancial Performance Indicators
Personnel/HR - 1.8 CH

Session Chair: Justin Leiby, University of Illinois at Urbana-Champaign

The Weighting of Performance Measures and Performance Outliers in Performance Appraisals: When is it Noise, When is it a Signal?
Judith Kuenneke, Maastricht University
Discussant: Steve Wu, The University of Hong Kong

Does Employee Satisfaction Still Count in Unionized Firms?
Justin Law, The Open University of Hong Kong
Woo-Jong Lee, Seoul National University
Seungbin Oh, University of Wisconsin
Hee-Yeon Sunwoo, Seoul National University
Discussant: Hariharan Ramasubramanian, Michigan State University

Mitigating the Negative Effects of Causal Models: Encouraging a Hypothesis Testing Mindset and Managers’ Quantitative Knowledge
Kun Huo, University of Western Ontario
Khim Kelly, University of Central Florida
Alan Webb, University of Waterloo
Discussant: Justin Leiby, University of Illinois at Urbana-Champaign

5.2: Qualitative Case Studies II
Accounting - 1.8 CH

Session Chair: Emma Pugh, University of Bristol

Learning to Control Interfirm Relationships: Case Study Evidence from Success and Failure Experiences
B.J. Bruin, VU University Amsterdam
Discussant: Martine Cools, KU Leuven

International Transfer Pricing: Outsourcing as a Strategy for Coping with Tax Regulatory Uncertainty
Christian Plesner Rossing, University of Tampa
Martine Cools, KU Leuven
Discussant: Sven Modell, University of Manchester

Collaborating with Competitors: Mechanisms that Mitigate Coopetitive Tensions Among Member Firms in Accounting Associations and Networks
Kenneth L. Bills, University of Arkansas
Christie Hayne, University of Illinois at Urbana-Champaign
Sarah E. Stein, Virginia Polytechnic Institute & State University
Discussant: Emma Pugh, University of Bristol

5.3: Planning, Budgeting, and Evaluation
Accounting - 1.8 CH

Session Chair: Arthur Posch, WU Vienna University of Economics and Business

The Paradoxical Implications of Comprehensive Performance Measurement Systems for the Generation and Management of TMT Conflict

David S. Bedford, University of Technology, Sydney
Josep Bisbe, ESADE Business School
Breda Sweeney, National University of Ireland Galway
Discussant: Paolo Perego, Free University of Bozen-Bolzano

Impacts of Multiple Budgets: Empirical Evidence from Finland and Sweden
Lili-Anne Kihn, University of Tampere
Eva Strom, Hanken School of Economics
Discussant: Utz Schäffer, WHU-Otto Beisheim School of Management

From Customer Accounting to Customer Analytics: Evidence from a Survey
Massimiliano Bonacchi, Free University of Bozen-Bolzano
Paolo Perego, Free University of Bozen-Bolzano
Discussant: Arthur Posch, WU Vienna University of Economics and Business

5.4: Earnings Management
Accounting - 1.8 CH

Session Chair: Sander van Triest, University of Amsterdam

Interactions between Debt and Compensation Contracts: Effects on Earnings Management
Yiwen Li, Texas A&M University
Adrienne Rhodes, Texas A&M University
Discussant: Dhananjay Nanda, University of Miami

Modeling Conditional Distribution Discontinuities
Dmitri Byzalov, Temple University
Sudipta Basu, Temple University
Discussant: Wei Li, University of Illinois at Urbana-Champaign

Unintended Consequences of a Creative Corporate Culture: An Empirical Investigation
In Gyun Baek, University of Wisconsin Sewon Kwon, Sejong University
Ella Mae Matsumura, University of Wisconsin
Discussant: Sander van Triest, University of Amsterdam

5.5: Performance Misreporting
Personnel/HR - 1.8 CH

Session Chair: Xin Li, University of Southern California

Multiple Tasks and the Spillover of Opportunism Behavior
Christian Brück, Ruhr University Bochum
Thorsten Knauer, Ruhr University Bochum
Anja Schwering, Ruhr University Bochum
Discussant: Joanna Andrejkow, Wilfrid Laurier University

Mission Mission on the Wall—Do You Have a Purpose after All?
Aishwarrya Deore, Michigan State University
Susanna Gallani, Harvard University
Ranjani Krishnan, Michigan State University
Discussant: Dennis Fehrenbacher, Monash University

Cheating for the Cause: The Effects of Performance-Based Rewards on Socially- Oriented Misreporting
Jessen L. Hobson, University of Illinois at Urbana-Champaign
Ryan Sommerfeldt, University of Illinois at Urbana-Champaign
Laura W. Wang, University of Illinois at Urbana- Champaign
Discussant: Xin Li, University of Southern California

5.6: Cultural Differences
Accounting - 1.8 CH

Session Chair: Shimin Chen, China Europe International Business School

Effects of Cultural Differences on Cooperation in Labor Markets: Evidence from a Dyadic Real-Time Experiment Across Two Countries
Heba Abdel-Rahim, The University of Toledo
Melanie Lorenz, Florida Atlantic University
Angie M. Abdel Zaher, The American University in Cairo
Discussant: Khim Kelly, University of Central Florida

The Impact of Cultural Differences on Acquisition Performance: The Mediating Role of Resistance and Corporate Learning
Dieter Smeulders, Open University of the Netherlands
Henri C. Dekker, VU University Amsterdam
Alexandra G. H. L. Van den Abbeele, KU Leuven
Discussant: Lucia Bellora Bienengräber, University of Hamburg

Government Ownership, Non-Ceo Top Executives’ Horizontal Pay Dispersion and Firm Performance
Wei Jiang, Jinan University
Bin Ke, Nanyang Technological University
Hong Ru, Nanyang Technological University
Yue Xu, Sun Yat-sen University
Discussant: Shimin Chen, China Europe International Business School

5.7: Pro-Social Behavior
Personnel/HR - 1.8 CH

Session Chair: Marcel Van Rinsum, Erasmus University Rotterdam

How Corporate Charitable Giving as an Expression of Pro-Social Behavior Eliminates the Hidden Costs of Control
Bernhard Erich Reichert, Virginia Commonwealth University
Matthias Sohn, Zeppelin University
Discussant: Jace Garrett, Clemson University

The Performance Effect of Goal-Based Prosocial Rewards: Does Reward Size Matter?

Leslie Berger, Wilfrid Laurier University
Lan Guo, Wilfrid Laurier University
Adam Presslee, University of Waterloo
Discussant: Frederick W. Rankin, Colorado State University

Why Me? The Effect of Controls on Prosocial Employees
Jace Garrett, Clemson University
Kip Holderness, West Virginia University
Kari Olsen, Utah Valley University
Discussant: Marcel Van Rinsum, Erasmus University Rotterdam

5.8: CGMA Teaching Symposium Session III
Personal Development - 1.8 CH

Merging Research, Analytics, and Managerial Accounting
Fei Du, University of Illinois at Urbana-Champaign

Professor Du will explain how she brings both cutting-edge and classical managerial accounting research papers into the classroom and uses them to build students’ analytic mindset and data analysis skills. She will give examples of mini-case designs that take 15-20 minutes of class time to link key research findings with the management accounting topic of the day. She will also explain how she simplifies those research papers into short data cases that comfortably teach students how data is analyzed to answer research questions.

   
 3:30 pm - 3:30 pm Break
   
 3:30 pm - 5:00 pm Closing Plenary Session (CGMA Teaching Symposium)
Communications and Marketing - 1.8 CH

Transformative Communication of Technical Information
Speaker: Radha Ganesan, Stony Brook University, SUNY, Message Design Lead for the Alan Alda Center for Communicating Science

Radha Ganesan will introduce participants to general principles in how to craft short, clear, conversational statements, intelligible to nonscientists, about what you do and why it matters. She will lead an interactive presentation and discussion on interpreting technical material using examples and analogies to illuminate unfamiliar concepts. This exercise will address problems and solutions in public interactions as well as peer-to-peer communication.

 

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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