American Accounting Association - Management Accounting Section

Midyear Meeting, January 10-12 2008

Renaissance Long Beach Hotel

Long Beach, California

Registration Information | Meeting Program | Hotel Information
Doctoral Colloquium | Doctoral Colloquium Program

Program Co-chairs:
Wim Van der Stede, London School of Economics
Susan Kulp, George Washington University

Teaching Section:
Ganesh Vaidyanathan, University of Saskatchewan

Note:
Abstracts and papers are available at the SSRN website at:
http://hq.ssrn.com/Conference/Reports/conf_preliminary_program.cfm?conflink=AAA-MAS-2008

Preliminary Program

Thursday, January 10, 2008
6:00 pm - 8:00 pm	Early Bird Reception Sponsored by AICPA, CIMA, and CMA Canada
Friday, January 11, 2008
7:00 am - 8:15 am	Breakfast Sponsored by the Institute of Management Accountants (IMA) Speaker: John Pollara, Chair of the Institute of Management Accountants
8:30 am - 10:00 am	Plenary Session (CPE: Business Management & Organization - Advanced - 1.5 CH) Current Issues in Supply Chain Management: How Can Management Accountants Contribute? Session Chair: Henri Dekker (Associate Professor of Accounting, Free University of Amsterdam) Speakers: Ananth Raman (UPS Foundation Professor of Business Logistics, Harvard Business School) Shoshanah Cohen (Partner, PRTM)
10:00 am - 10:30 am	Coffee Break
10:30 am - Noon	Concurrent Sessions A. Implicit and Explicit CEO Incentives (CPE: Business Management & Organization - Advanced - 1.5 CH) Session Chair: David Gray, North Central College Bonus Contracts, Private Information and CEO Turnover Felix Höppe, University of Maastricht Frank Moers, University of Maastricht Discussant: Rong Huang, Baruch College CEO Reputation and Corporate Governance Christo Karuna, University of California Irvine Discussant: Merle Ederhof, Yale School of Management CEO Reputation: Who Benefits - The Firm and the CEO? Sam Lee, University of Illinois Chicago Discussant: Raj Mashruwala, Washington University St. Louis B. Interfirm Collaboration and Contracting (CPE: Business Management & Organization - Advanced - 1.5 CH) Session Chair: Ella Mae Matsumura, University of Wisconsin Partner Selection, Knowledge Acquisition and Interfirm Governance Design Henri Dekker, Free University of Amsterdam Alexandra Van den Abbeele, Katholieke Universiteit Leuven Discussant: Harry Evans, University of Pittsburgh Determinants of Collaborative Contracting in Inter-Firm Relations Ranjani Krishnan, Michigan State University Fabienne Miller, Michigan State University Karen Sedatole, Michigan State University Discussant: Ella Mae Matsumura, University of Wisconsin Using Option-Based Compensation to Enhance Supply Chain Efficiency Dae-Hee Yoon, Yale School of Management Discussant: Richard Saouma, UCLA C. Analytical Research and Its Application (CPE: Business Management & Organization - Advanced - 1.5 CH) Session Chair: Amal Said, University of Toledo Efficient Benchmarking Shane Dikolli, Duke University Christian Hofmann, University of Mannheim Thomas Pfeiffer, University of Vienna Discussant: Richard Young, Ohio State University Delegated Contracting Gerald Feltham, University of British Columbia Christian Hofmann, University of Mannheim Discussant: Thomas Hemmer, University of Houston Ex Ante Conservatism: A Mechanism to Balance Agency Costs and Investment Efficiency Mingcherng Deng, University of Minnesota Twin Cities Discussant: Eva Labro, London School of Economics D. Effects of Performance Measures on Managerial Behavior (CPE: Business Management & Organization - Advanced - 1.5 CH) Session Chair: Margaret Abernethy, University of Melbourne The Role of Performance Measures in the Intertemporal Choices of Business Unit Managers Margaret Abernethy, University of Melbourne Jan Bouwens, Tilburg University Laurence van Lent, Tilburg University Discussant: Gavin Cassar, University of Pennsylvania The Effects of Performance Measurement System Properties and Individual Characteristics on Dysfunctional Managerial Behavior Marcel Van Rinsum, Erasmus University Discussant: Margaret Abernethy, University of Melbourne Does Sales Commission Affect the Sales Mix? Evidence from an Automobile Distribution Company Tae Sik Ahn, Seoul National University Hyung Rok Jung, Catholic University of Korea Hye Jeong Nam, Seoul National University Jin Ha Park, Korea Development Institute Discussant: Mark Vargus, University of Texas Dallas E. Case Session I (CPE: Administrative Practice - Advanced - 1.5 CH) Session Chair: Ganesh Vaidyanathan, University of Saskatchewan Even' Star Organic Farm Alfred Nanni, Babson College Dessislava Pachamanova, Babson College Julia Shanks, Sebastians Interactive Kitchen Calzados Pezuti Sociedad Anonima Marcela Porporato, York University Nelson Maina Waweru, York University
Noon - 1:30 pm	Business Luncheon
1:30 pm - 3:00 pm	Concurrent Sessions A. Links between Management and Financial Accounting (CPE: Accounting - Advanced - 1.5 CH) Session Chair: Christine Wilkinson, Iowa State University On the Relation between the Properties of Managerial and Financial Reporting Systems Eva Labro, London School of Economics Thomas Hemmer, University of Houston Discussant: Brian Mittendorf, Yale School of Management Operational Data and Earnings Prediction Models James Cannon, University of Utah Taylor Randall, University of Utah Christian Terwiesch, University of Pennsylvania Discussant: David Maber, Harvard Business School Earnings Management Through Real Activities Manipulation: Evidence from Nonprofit Hospitals Leslie G. Eldenburg, University of Arizona Katherine Gunny, University of Colorado Boulder Kevin Hee, University of Colorado Boulder Naomi Soderstrom, University of Colorado Boulder Discussant: Mary Ellen Carter, University of Pennsylvania B. Performance Measurement and Incentives (CPE: Business Management & Organization - Advanced - 1.5 CH) Session Chair: Sally Widener, Rice University National Differences in Performance-Dependent Compensation Practices: The United States vs. The Netherlands Pieter Jansen, University of Groningen Ken Merchant, University of Southern California Wim Van der Stede, London School of Economics Discussant: Monte Swain, Brigham Young University Organizational Design and Control Across Multiple Markets: The Case of Franchising in the Convenience Store Industry Dennis Campbell, Harvard Business School Srikant Datar, Harvard Business School Tatiana Sandino, University of Southern California Discussant: Sally Widener, Rice University Strategy, Performance Measurement Systems, and Performance: A Study of Chinese Firms Gongmeng Chen, Shanghai Jiao Tong University Chee Chow, San Diego State University Damon Fleming, San Diego State University Discussant: Clara Chen, University of Illinois Urbana-Champaign C. Corporate Governance (CPE: Accounting - Advanced - 1.5 CH) Industry Product Market Competition and Corporate Governance Christo Karuna, University of California Irvine Discussant: Wenli Huang, Boston University Corporate Governance and Returns on Information Technology Investment: Evidence from an Emerging Market Joanna Ho, University of California Irvine Anne Wu, National Chengchi University Sean Xu, HKUST Discussant: Mark Anderson, University of Texas Dallas D. Implementation and Use of Cost Information (CPE: Management Advisory Services - Advanced - 1.5 CH) Session Chair: Naomi Soderstrom, University of Colorado Boulder Everything You Always Wanted to Know About My Costs: A Case Study of Open Book Accounting Initiated by the Supplier Jacco Blom, University of Amsterdam Sander van Triest, University of Amsterdam Discussant: Michael Maher, University of California Davis A Fairness Perspective on the Use of Total Cost of Ownership in Interfirm Negotiations Eddy Cardinaels, Tilburg University Stijn Masschelein, Katholieke Universiteit Leuven Alexandra Van den Abbeele, Katholieke Universiteit Leuven Discussant: Ranjani Krishnan, Michigan State University An Exploratory Study of the Factors Affecting the Implementation Success of German Cost Accounting Methods Kip Krumwiede, Boise State University Jason MacDonald, Boise State University Augustin Suessmair, University of Lueneburg Discussant: Naomi Soderstrom, University of Colorado Boulder E. The Importance of Management Accounting – Practice and Research (CPE: Accounting - Advanced - 1.5 CH) Session Chair: Chris Chapman, Imperial College London An Examination of the Impact of Budgetary Control on Bond Ratings: Evidence from the Public Sector Carolyn Callahan, University of Arkansas Tammy Waymire, University of Arkansas Discussant: Lloyd Tanlu, Harvard Business School Management Accounting on the Regulatory Agenda? The Transnational and Local Arenas of Financial Reporting Change in Britain Yasmine Chahed, London School of Economics Discussant: Chris Chapman, Imperial College London A Review and Assessment of Contemporary Management Accounting Research in China Chee Chow, San Diego State University Rong-Ruey Duh, National Taiwan University Jason Zezhong Xiao, Cardiff University
3:00 pm - 3:30 pm	Coffee Break
3:30 pm - 5:00 pm	Concurrent Sessions A. Cost Accounting (CPE: Accounting - Advanced - 1.5 CH) Session Chair: Alexander Bruggen, Maastricht University Overhead Cost Pool Classification and Judgment Performance Christian Mastilak, Xavier University Discussant: Bill Rankin, Colorado State University Product Life-Cycle Costs and Revenues of Experience Goods: The Case of Motion Pictures Jianxin Gong, University of Illinois Urbana-Champaign Wim Van der Stede, London School of Economics Mark Young, University of Southern California Discussant: Yuhchang Hwang, Arizona State University When Do Opportunity Costs Count? Vague Opportunity Costs, Project Completion Stage and Management Accounting Experience Lisa Victoravich, University of Denver Discussant: Alexander Bruggen, Maastricht University B. External Factors and Their Effect on Contracting (CPE: Business Management & Organization - Advanced - 1.5 CH) Session Chair: Michal Matejka, University of Michigan The Effect of Competition on the Contracting Use of Customer Satisfaction: Evidence from the American Customer Satisfaction Index (ACSI) Clara Chen, University of Illinois Ella Mae Matsumura, University of Wisconsin Jae Yong Shin, University of Illinois Urbana-Champaign Discussant: Frank Moers, University of Maastricht Comprehensive Performance Measures: Perceived Environmental Uncertainty Antecedent and Consequences for Performance Based Compensation, Employee Effort and Organizational Performance Chee Chow, San Diego State University Axel Schulz, University of Melbourne Anne Wu, National Chengchi University Discussant: Jan Bouwens, Tilburg University Information Asymmetry, Bargaining Power and Customer Profitability: An Empirical Investigation on Bank-Client Relationship Anne Wu, National Chengchi University Yu-Ching Wu, University of Illinois Urbana-Champaign Discussant: Michal Matejka, University of Michigan C. Budgeting (CPE: Accounting - Advanced -1.5 CH) Session Chair: Ann Gabriel, Ohio University Negotiated Budgets: The Impacts of Outcome Accountability and Subordinates' Attitudes on Budgetary Slack and Performance Vincent Chong, University of Western Australia Michele Leong, University of Western Australia David Woodliff, University of Western Australia Discussant: Michael Petersen, Arizona State University The Impact of Budgetary Slack on Budget Use Martijn Schoute, Free University of Amsterdam Eelke Wiersma, Free University of Amsterdam Discussant: Tatiana Sandino, University of Southern California The Development of Budgets With Bounded Rational Accountants: Modeling Costly Accounting Information Stavros Dafnos, Olympic Airways Services Discussant: Alfred Nanni, Babson College D. Motivating "Optimal" Effort (CPE: Personnel/HR - Advanced - 1.5 CH) Session Chair: Lynn Hannan, Georgia State University Measuring and Motivating Quantity, Creativity, or Both Steven Kachelmeier, University of Texas Austin Bernhard Reichert, University of Texas Austin Michael Williamson, University of Texas Austin Discussant: Gary Hecht, Emory University The Weighting of Balanced Scorecard: A Non-Profit Hospital's Experience Wen-Cheng Chang, Mackay Memorial Hospital Chun-Hsiung Huang, Mackay Memorial Hospital Tsuilin Kuo, National Chengchi University Discussant: Lorenzo Patelli, SDA Bocconi Missing Non-Strategic Targets: Are Managers Penalized for Emphasizing Important Measures? Michael Petersen, Arizona State University Janet Samuels, Arizona State University West Discussant: Lynn Hannan, Georgia State University E. Management Accounting Applications in Context (CPE: Business Management & Organization - Advanced - 1.5 CH) Session Chair: Tom Groot, Free University of Amsterdam Management Accounting Concepts in the Formation of the 'Penny Post': A Present-Minded Analysis of Rowland Hill's 'Post Office Reform' Alan Richardson, York University Discussant: Murray Lindsay, University of Lethbridge Drivers and Barriers of Management Accounting Change Andreas Hackethal, European Business School Felix Schwarze, Wolfgang Goethe University Kim Wuellenweber, Wolfgang Goethe University Discussant: Kari Lukka, Turku School of Economics The Lack of Relevance of Management Accounting for Strategic Organizational Decisions - The Case of Offshoring in European Multinational Companies Michael Brandau, University of Dortmund Andreas Heinrich Hoffjan, HEC Paris Discussant: Tom Groot, Free University of Amsterdam
6:00 pm - 8:00 pm	Reception
Saturday, January 12, 2008
7:15 am - 8:15 am	Continental Breakfast & Research Forum The Relationship between Non-Financial Information and Financial Distress Salma Ibrahim, Morgan State University The Role of Non-Financial Performance Measures in Compensation Contracts in the Curtailment of Earnings Management Salma Ibrahim, Morgan State University The Impact of Management Accounting Systems on the Relationship between Product Innovation and Organizational Performance Kuo-Chih Cheng, National Sun Yat-Sen University Feng-Yu Ni, National Sun Yat-Sen University Mei-Ling Yang, Shih Chien University Performance Measurement Practices in Canadian Government Departments. A Survey Zahirul Hoque, La Trobe University Marcela Porporato, York University Nelson Maina Waweru, York University Capital Budgeting and Escalation of Commitment Christine A Wilkinson, Iowa State University Characteristics of the Strategic Planning Process and the Relevance of Management Accounting: Evidence from German Dax30 Companies Timo Kornetzki, University of Dortmund Pascal Nevries, WHU Otto Beisheim School of Management Gonn Weide, WHU Otto Beisheim School of Management Risky Project Choice: Performance History and Incentives Andrea Drake, Louisiana Tech James Kohlmeyer, East Carolina University
8:30 am - 10:00 am	Plenary Session Beyond Budgeting (CPE: Business Management & Organization - Advanced - 1.5 CH) Session Chair: Ganesh Vaidyanathan, University of Saskatchewan Speakers: Steve Player (Program Director, Beyond Budgeting Round Table) Ken Merchant (Deloitte & Touche LLP Chair of Accounting, University of Southern California) Murray Lindsay (Dean & Professor of Accounting, University of Lethbridge)
10:00 am - 10:30 am	Coffee Break
10:30 am - Noon	Concurrent Sessions A. Equity-Based Pay (CPE: Accounting - Advanced - 1.5 CH) Session Chair: Monte Swain, Brigham Young University The Economic Consequences of Private Information Acquisition in a Model Where Employees are Compensated With Tradable Securities Ashraf Jaffer, University of North Carolina Chapel Hill Discussant: Mingcherng Deng, University of Minnesota Twin Cities CEO Stock Option Grants: The Economic Consequences of Revelation of Backdating and the Contaminating Effect of Good-Timing of Earnings Announcements Wenli Huang, Boston University Hai Lu, University of Toronto Discussant: Luann Lynch, University of Virginia Compensation Objectives and Non-Cash Pay: An Investigation of Benefits and Broad-Based Equity Grants Joseph Gerakos, University of Chicago Chris Ittner, University of Pennsylvania Frank Moers, Maastricht University Discussant: Surya N. Janakiraman, University of Texas Dallas B. Performance Targets (CPE: Accounting - Advanced - 1.5 CH) Session Chair: Andrea Drake, Louisiana Tech Determining Performance Targets: The Role of Historical Performance, Future Expectations and Benchmark Information Henri Dekker, Free University of Amsterdam Tom Groot, Free University of Amsterdam Martijn Schoute, Free University of Amsterdam Discussant: David Erkens, Arizona State University The Interplay between Target Setting and Performance Evaluation Jan Bouwens, Tilburg University Peter Kroos, Tilburg University Discussant: Jasmijn Bol, University of Illinois Urbana-Champaign The Effects of Impression Management Desires on Goal Setting, Goal Commitment and Performance Scott Jeffrey, University of Waterloo Axel Schulz, University of Melbourne Alan Webb, University of Waterloo Discussant: Sam Lee, University of Illinois Chicago C. Implementation and Alignment of Control Systems (CPE: Business Management & Organization - Advanced - 1.5 CH) Session Chair: Nathan Stuart, University of South Florida Translating Organizational Learning Orientation into Performance: The Role of Management Control Systems Margaret Abernethy, University of Melbourne Simon Bell, University of Cambridge Axel Schulz, University of Melbourne Discussant: Nathan Stuart, University of South Florida The Implementation of Environmental Management Control Systems: Contextual and Strategic Drivers Yves De Ronge, University of Namur Sophie Pondeville, Catholic University of Louvain Valérie Swaen, Catholic University of Louvain Discussant: Leslie Eldenburg, University of Arizona The Performance Consequences of the Fit between Environment and Management Control Systems: Evidence from Publicly-Listed Chinese Firms Francis Chan, Hong Kong Shue Yan College Neale O'Connor, University of Hong Kong Sandra Vera-Munoz, University of Notre Dame Discussant: Kyonghee Kim, University of Illinois Chicago D. Do Management Accounting Practices Change Behavior? (CPE: Administrative Practice - Advanced - 1.5 CH) Session Chair: Theresa Libby, Wilfred Laurier University Do Internal Management Controls Mitigate Employee Theft in Chain Organizations? Clara Chen, University of Illinois Urbana-Champaign Tatiana Sandino, University of Southern California Discussant: Mina Pizzini, Southern Methodist University Does the Adoption of Rolling Forecasts Improve Planning? Lloyd Tanlu, Harvard Business School Discussant: Theresa Libby, Wilfred Laurier University Target Costing: The Effect of Information Timing on Cost Reduction Mohan Gopalakrishnan, Arizona State University West Janet Samuels, Arizona State University West Dan Swenson, Arizona State University West Discussant: Jeffrey Hales, University of Texas Austin E. Case Session II (CPE: Administrative Practice - Advanced - 1.5 CH) Session Chair: Wayne Bremser, Villanova University Super Value Grocery Store: The Bahamian Super Market Nana Amoah, Morgan State University Lynette Deal, Morgan State University NYPRO, Inc. Lawrence Carr, Babson College Estimating Non-Linear Cost Functions for Managerial Planning, Control, and Decision-Making Paul Juras, Wake Forest University David Stout, Youngstown State University
Noon - 1:30 pm	Lunch
1:30 pm - 3:00 pm	Concurrent Sessions A. Executive Compensation (CPE: Accounting - Advanced - 1.5 CH) Session Chair: Karen Sedatole, Michigan State University CFO Fiduciary Responsibilities and the Design of Incentive Compensation Raffi Indjejikian, University of Michigan Michal Matejka, University of Michigan Discussant: Jae Yong Shin, University of Illinois Urbana-Champaign Shareholder Remuneration Votes and CEO Compensation Design Mary Ellen Carter, University of Pennsylvania Valentina Zamora, Boston College Discussant: Fabrizio Ferri, Harvard Business School The Gender Pay Gap Above the Glass Ceiling: Are Women Executives Underpaid? Mark Anderson, University of Texas Dallas Rajiv Banker, Temple University Rong Huang, Baruch College Jiangxia Liu, University of Texas Dallas Discussant: Gordon Potter, Cornell University B. Internal Audit and Risk Management (CPE: Accounting - Advanced - 1.5 CH) An Investigation of Internal Audit Characteristics and Material Weakness Disclosures Shu Lin, California State University Fresno Mina Pizzini, Southern Methodist University Mark Vargus, University of Texas Dallas Discussant: Margaret Christ, University of Texas Austin Beliefs About Accountants' Risk Tendencies and Their Effect on the Integration of Accountants' Advice Regarding Expenditure Decisions William Mitchell, University of Kentucky Sean Peffer, University of Kentucky Discussant: Michael Williamson, University of Texas Austin C. Building Trust and Honesty (CPE: Behavioral Ethics - Advanced - 1.5 CH) Session Chair: Anne Farrell, University of Illinois Urbana-Champaign Building Trust in an Environment with Separation of Ownership and Control Jeffrey Hales, University of Texas Austin Michael Williamson, University of Texas Austin Discussant: Kristy Towry, Emory University Reciprocity under Trust-Based Management Control: An Experimental Test Bryan Church, Georgia Institute of Technology Jason Kuang, Georgia Institute of Technology Discussant: Janet Samuels, Arizona State University Honesty in Managerial Reporting: Is it Affected By Perceptions of Equity? Linda Matuszewski, Northern Illinois University Discussant: Anne Farrell, University of Illinois Urbana-Champaign D. Organizational Design and Performance (CPE: Business Management & Organization - Advanced - 1.5 CH) Session Chair: Steve Hansen, George Washington University Human Resource Outsourcing: Market Performance of Service Providers Maureen Butler, University of South Florida Carolyn Callahan, University of Arkansas Rodney Smith, California State University Long Beach Discussant: Dennis Campbell, Harvard Business School The Performance of R&D Cooperation: Evidence from Taiwan's High-Technology Industries Cheng-Jen Huang, Tunghai University Hui-Ling Liu, National Chengchi University Discussant: Steve Hansen, George Washington University Uncertainty of Future Performance: The Impact of Labor Investment and Labor Flexibility Carolyn Callahan, University of Arkansas Martin Stuebs, Baylor University Discussant: Suresh Radhakrishnan, University of Texas Dallas E. IMA Discussion Forum (CPE: Administrative Practice - Advanced - 1.5 CH) Session Chair: Jeff Thomson, Institute of Management Accountants Panelists: Ed Blocher, University of North Carolina Chapel Hill David Dearman, University of Arkansas Fort Smith Zafar Khan, Eastern Michigan University
3:00 pm - 5:00 pm	Executive Committee Meeting

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