2006 Management Accounting Section Midyear Meeting

American Accounting Association

American Accounting Association

Management Accounting Section Midyear Meeting

January 6–7, 2006
Clearwater Beach, Florida

Registration Information | Hotel Information | Doctoral Program

Midyear Meeting Program

THURSDAY, JANUARY 5, 2006

	Ph.D. Colloquium
6:00 pm – 7:30 pm	Reception

FRIDAY, JANUARY 6, 2006

7:00 am – 6:00 pm	Registration
7:00 am – 8:30 am	Continental Breakfast — Poster Session Poster Session Papers: "Investigating Activity-Based Costing in Manufacturing Industry," John Brierley, University of Sheffield, Christopher Cowton and Colin Drury, University of Huddersfield "The Determinants of Subjective Measurement of Performance: A Longitudinal Empirical Study," Johnny Deng and Neale O'Connor, City University of Hong Kong "Quality Activity Performance Evaluation in a Military Plant Using DEA," Shyr-Jur Chang, Chihlee Institute of Technology, Hsing-Chin Hsiao and Li-Hua Huang, National Taipei College of Business. "The Relevance of Context for Defining Evaluative Style and Evaluative Style Effectiveness," Jan Noeverman and Bas Koene, Erasmus University Rotterdam "Changing Accounting Systems to Support the Conversion and Management of a Continuous Improvement Business Culture," James Mackey, California State University, Sacramento "The Impact of Indigent Care on Output Congestion in Hospitals," Gary Ferrier, University of Arkansas at Fayetteville, Vivian Valdmanis, University of the Sciences, Philadelphia and Timothy West, University of Arkansas at Fayetteville "A Study of Insolvency Prediction and Efficient Classification Approach for Life Insurers – Taiwan Example," Shu-Hua Hsiao, Leader University
8:30 am – 10:00 am	Plenary Session Topic: Integrating Operations Management with Management Accounting Speakers: Shannon Anderson, Rice University Erica Plambeck, Stanford University Madhav Rajan, Stanford University Moderator: Taylor Randall, University of Utah
10:00 am – 10:30 am	Coffee Break
10:30 am – 12:00 pm	Concurrent Sessions A. Case Session I Using 10-K Reports Brings Management Accounting to Life! Linda Smith Bamber, University of Georgia E. Michael Bamber, University of Georgia Goliath Corporation: An Instructional Case in Transfer Pricing Policy Charles D. Bailey and Denton Collins University of Memphis Moderator: Suresh Kalagnanam, University of Saskatchewan B. Management Control Systems Management Control Systems and Dysfunctional Behavior: An Empirical Investigation Teerooven Soobaroyen, University of Wales-Aberystwyth Discussant: Dipankar Ghosh, University of Oklahoma Start-up Firms Growth, Management Control Systems Adoption and Performance George Foster, Stanford University Antonio Davila, IESE Business School Discussant: Tatiana Sandino, University of Southern California All Control is Not Equal: the Effect of Control System Type on Trust and Cooperation in Strategic Alliances Margaret Christ, University of Texas at Austin Karen Sedatole, University of Texas at Austin Kristy Towry, Emory University Discussant: Lynn Hannan, Georgia State University C. Communication and Reporting in Agencies Delegation to Encourage Communication of Problems Paul Newman, University of Texas at Austin Kirill Novoselov, University of Texas at Austin Discussant: Qi Chen, Duke University The Effect of Fairness and Communication on Collusion and Honesty in Multi-Agent Managerial Reporting Yue May Zhang, University of Pittsburgh Discussant: Alexander Brüggen, Maastricht University Impact of Alternative Reporting Systems in Multi-Agent Contracting Gerald Feltham, University of British Columbia Christian Hofmann, University of Tubingen Discussant: Jonathan Glover, Carnegie Mellon University D. Subjectivity in Performance Evaluation How Performance Ratings are Influenced by Objective and Subjective Measures: Evidence from Public Enterprises in Korea Tae Sik Ahn, Seoul National University Myung-In Kim, Seoul National University Discussant: Raj Mashruwala, Washington University, St. Louis Subjective Performance Evaluation Jasmijn Bol, IESE Business School, University of Navarra Discussant: Krishnamurthy Surysekar, Florida International University Performance Measurement and Evaluation Practices in Loss-Making Entities: Field and Survey Evidence Michal Matejka, University of Michigan Ken Merchant, University of Southern California Wim Van der Stede, University of Southern California Discussant: Dhananjay Nanda, Duke University E. Accounting along the Supply Chain In-house Capability, Sourcing Decisions and Supply Chain Coordination Kashi Balachandran, New York University Shu-Hsing Li, National Taiwan University Taychang Wang, National Taiwan University Hsiaowen Wang, National Changhua University of Education Discussant: Biendra Mishra, UC Riverside The Effect of Cost Information on Buyer-Supplier Negotiations in Different Power Settings Alexandra Van den Abbeele, Katholieke Universiteit Leuven Filip Roodhooft, Katholieke Universiteit Leuven Luk Warlop, Katholieke Universiteit Leuven Discussant: Andrea Drake, University of Cincinnati Supplier Contracts with Profit-Sharing, Open-book Costing and Associated Audit Rights Hui Chen, Vanderbilt University Discussant: Steve Hansen, George Washington University
12:00 pm – 1:30 pm	Business Luncheon
1:30 pm – 3:00 pm	Concurrent Sessions A. Case Session II Tembec Forest Products Eduardo Schiehll, HEC Montreal Hughes Boisvert, HEC Montreal Martin Pelletier Time-driven ABC at Sanac Patricia Everaert, Ghent University Werner Bruggeman, Ghent University Gert-Jan Decreus, Sanac Moderator: Larry Carr, Babson College B. Goal-Setting and Incentives Negotiated Goals and Pay-for-Performance: A Field Study Investigation of how Incentive Compensation and Goal Negotiation Affect Financial Performance Shannon Anderson, Rice University Henri Dekker, Vrije Universiteit Amsterdam Karen Sedatole, University of Texas at Austin Discussant: Wim Van der Stede, University of Southern California The Effectiveness of Tiered Goals in Performance Measurement Systems R. Alan Webb, University of Waterloo Axel Schulz, University of Melbourne Scott Jeffry, University of Waterloo Discussant: Sean Peffer, University of Kentucky The Effect of Goal Conflict on Effort and Performance Janet Samuels, Arizona State University West Discussant: Nick Fessler, Central Missouri State University C. Use of Management Accounting Information In Decision-Making and Judgment Knowing vs. Applying Accounting Causal Relationships: Experimental Evidence on the Decision Performance Effects of Problem Similarity and Comparison Ella Mae Matsumura, University of Wisconsin – Madison Sandra Vera-Munoz, University of Notre Dame Discussant: Alan Webb, University of Waterloo Judgmental Effects of Different Balanced Scorecard Perspectives Eddy Cardinaels, Tilburg University Paula van Veen-Dirks, Tilburg University Discussant: Mina Pizzini, Southern Methodist University Performance Measurement Systems and Strategic Analysis Extensiveness: The Auditor's Usage of Balanced Scorecards and Performance Benchmarks Steven Salterio, Queen's University Robert Knechel, University of Florida Natalia Kotchetova, University of Waterloo Discussant: Wendy Bailey, University of South Carolina D. Strategic Management Reassessing the Role of Budgets in Strategic Management Chris Chapman, Oxford University Lili Kihn, Montclair State University Discussant: Anne Lillis, University of Melbourne The Use of Cost Information in Pricing Decisions: Empirical Evidence Hsingwen Hsu, University of Wisconsin-Madison Discussant: Naomi Soderstrom, University of Colorado at Boulder Sticky Costs as Competitive Response: Evidence on Strategic Cost Management at Southwest Airlines Shannon Anderson, Rice University Clara Xiaoling Chen, University of Southern California S. Mark Young, University of Southern California Discussant: Ramji Balakrishnan, University of Iowa E. Managerial Time Horizons and Incentive Contracting Contracting on Contemporaneous vs. Forward-Looking Measures: An Experimental Investigation Anne Farrell, University of Illinois Kathryn Kadous, Emory University Kristy Towry, Emory University Discussant: Don Moser, University of Pittsburgh Relative Weights on Measures of Past Performance Rajiv Banker, Temple University Iny Hwang, Minnesota State University at Mankato Discussant: Thomas Hemmer, University of Houston Contracting with a Long-Horizon Agent on a Short-Term Project Romana Autrey, Harvard University Shane Dikolli, University of Texas at Austin Paul Newman, University of Texas at Austin Discussant: Bharat Sarath, Baruch College, CUNY
3:00 pm – 3:30 pm	Coffee Break
3:30 pm – 5:00 pm	Concurrent Sessions A. Interactive Control Systems Interactive Control Use as a Political and Institutional Phenomenon: The Case of Divisional Control in a Financial Services Organization Anette Mikes, London School of Economics Discussant: David Cooper, University of Alberta An Empirical Analysis of the Levers of Control Framework Sally Widener, Rice University Discussant: Henri Dekker, Vrije Universiteit Amsterdam Does Leadership Matter in the Design and Use of Control Systems? Margaret Abernethy, University of Melbourne Jan Bouwens, Tilburg University Laurence van Lent, Tilburg University Discussant: Murray Lindsay, University of Lethbridge B. Top Management Compensation Industry Product Market Competition and Managerial Incentives Christo Karuna, University of California – Irvine Discussant: Masako Darrough, Baruch College, CUNY Insider Trading: The Value of Asymmetric Information created by Tradable Securities and its Implications for Disclosure Ashraf Jaffer, London School of Economics Discussant: Zhonglan Dai, University of Texas at Dallas Earnings Distortion and CEO Compensation Yibin Zhou, University of Toronto Discussant: Fabrizio Ferri, Harvard University C. Contracting in Specialized Settings Task Complexity and Incentive Contracting: An Empirical Investigation Freddy Coronado, Michigan State University Ranjani Krishnan, Michigan State University Discussant: Venky Nagar, University of Michigan The Cost-Benefit Trade-Off in Adopting Performance-Based Incentives: Early vs. Late Adopters Jasmijn Bol, IESE Business School, University of Navarra Frank Moers, University of Maastricht Discussant: Ranjani Krishnan, Michigan State University Infectious Ethics: How Upright Employees Can Ease Concerns of Tacit Collusion Brian Mittendorf, Yale University Discussant: Pierre Liang, Carnegie Mellon University D. Non-Financial Performance Measurement Enterprise Resource Planning and Non-Financial Performance Incentives: The Joint Impact on Corporate Performance Hassan Hassabelnaby, University of Toledo James Hunton, Bentley College Benson Weir, Virginia Commonwealth University Discussant: Kip Krumweide, Boise State University Financial Consequences from Implementing Lean Manufacturing with the Support of Non-Financial Management Accounting Practices Rosemary Fullerton, Utah State University William Wempe, Texas Christian University Discussant: Dhinu Srinivasan, University of Pittsburgh Influences of Environmental Strategy on the Design and Use of Performance Measurement Systems Paolo Perego, Erasmus University Rotterdam Frank Hartmann, Erasmus University Rotterdam Discussant: Antonio Davila, Harvard University E. How Sarbanes Oxley is Impacting Management Accountants Panel: Gary Siegel, DePaul University James E. Sorensen, University of Denver Sandra Richtermeyer, Xavier University Michael R. Zanoni, Director of Financial Compliance, The Boeing Company
6:00 pm – 8:00 pm	Reception

SATURDAY, JANUARY 7, 2006

7:00 am – 2:00 pm	Registration
7:00 am – 8:30 am	Continental Breakfast – Sponsored by the IMA
8:30 am &ndash 10:00 am	Plenary Session Topic: Contemporary Developments in Budgeting and Lean Accounting Speakers: Steve Player, North American Program Director, Beyond Budgeting Roundtable Jamie Flinchbaugh, Founder and Partner, Lean Learning Center Moderator: Peter Brewer, Miami University
10:00 am – 10:30	Coffee Break
10:30 am – 12:00 pm	Concurrent Sessions A. Case Session III A Tough Decision at EW Scripps Company Stan Davis, Wake Forest University Charles Iacovou, Wake Forest University Using Activity Based Costing and Theory of Constraints to Enhance Decision Making at Duographics B.V.: A Case Study Philip GMC Vergauwen, University of Maastricht Christian Kerckhoffs, Universitit of Maastricht Moderator: Ganesh Vaidyanathan, University of Saskatchewan B. Performance Measurement and Managerial Behavior Leadership Styles and the Use of Accounting Performance Measures: Test of a Causal Model using PLS Frank Hartmann, Erasmus University Rotterdam David Naranjo-Gil, Universidad Pablo de Olavide José-Luis Roldan, University of Seville Discussant: Chris Ittner, University of Pennsylvania For Which Purposes Do Managers Use Balanced Scorecards? An Empirical Analysis of Drivers and Purposes of BSC Use Eelke Wiersma, Free University of Amsterdam Discussant: Monte Swain, Brigham Young University The Use and Determinants of Controls in Multinational Managerial Performance Evaluation Lili Kihn, Montclair State University Discussant: Frank Hartmann, Erasmus University C. Costing Methods and Costing Systems The Association between Cost System Design, Usage for Different Purposes, and Cost System Usage and Satisfaction Martin Schoute, Free University of Amsterdam Discussant: James Mackey, California State University, Sacramento Measurement Error in Costing Systems: Time Estimates as Cost Drivers Eddy Cardinaels, Tilburg University Eva Labro, London School of Economics Discussant: Tim West, University of Arkansas, Fayetteville Do Overhead Cost Allocations Reduce the Volatility of Earnings under Different Business Strategies? Steve Su, Queensland University of Technology Roger Willett, Queensland University of Technology Discussant: Hsihui Chang, University of California, Riverside D. Structure of Executive Compensation Industry Product-Market Competition and the Relative Mix between Earnings- and Stock-based Managerial Incentives Christo Karuna, University of California –Irvine Discussant: Lei (Tony) Chen, Georgia State University Institutional Investment Horizons and the Structure of CEO Compensation Jae Yong Shin, University of Wisconsin – Madison Discussant: William Cready, University of Texas at Dallas The Dynamic Relation between the Structure of Compensation and Earnings Management Amal Said, University of Toledo Discussant: Mark Vargus, University of Texas at Dallas E. Conceptual and Methodological Issues in Management Accounting Research Management Accounting – A Bibliographic Study James Hesford, University of Southern California Wim Van der Stede, University of Southern California S. Mark Young, University of Southern California Sung-Han (Sam) Lee, University of Southern California Discussant: Joseph Fisher, Indiana University The Design and Use of Management Control Systems: An Extended Framework for Analysis Aldonio Ferrira, Monash University David Otley, Lancaster University Discussant: Margaret Abernethy, University of Melbourne Revisiting the Value of Repeated Contacts on Survey Response Rates in Management Accounting Research: A Research Note Nicole Thibodeau, Naval Postgraduate School Jean-François Henri, Université Laval Discussant: Anne Lillis, University of Melbourne
12:00 pm – 1:30 pm	Lunch
1:30 pm – 3:00 pm	Concurrent Sessions A. Field Studies Searching for Legitimacy in the Telecommunications Industry: Evidence from a Case Study Maria Joao Major, Instituto Superior de Ciências do Trabalho e da Empresa Trevor Hopper, University of Manchester Discussant: Clinton Free, Queen's University Factors Affecting the Adoption, Infusion, and Perceived Success of German Cost Accounting Methods Kip Krumwiede, Boise State University Augustin Suessmair, University of Lueneberg Discussant: Bill Lanen, University of Michigan Effects of Organizational Process Change on Management Control Systems and Revelations of Managers' Private Knowledge Process Change Casey Rowe, Arizona State University Jacob Birnberg, University of Pittsburgh Michael Shields, Michigan State University Discussant: Chris Chapman, Oxford University B. Issues in Corporate Governance The Effects of Directors and CEOs on Firm Survival: Evidence from the Internet Shakeout Glenn Dowell, University of Notre Dame Margaret Shackell, University of Notre Dame Nathan Stuart, University of South Florida Discussant: Mark Anderson, University of Texas at Dallas The Managerial Consequences of Earnings Restatements Denton Collins, University of Memphis Austin Reitenga, University of Texas at San Antonio Juan Sanchez-Cuevas, University of Texas at San Antonio Discussant: Surya Janakiraman, University of Texas at Dallas C. Informativeness of Performance Measures Importance of Measures of Past Performance: Empirical Evidence on Quality of E-Service Providers Rajiv Banker, Temple University Iny Hwang, Minnesota State University at Mankato Discussant: Harry Evans, University of Pittsburgh The Relation between Executive Compensation and Earnings Management: Changes in the Post-Sarbanes-Oxley Era Mary Ellen Carter, University of Pennsylvania Luanne Lynch, University of Virginia Sarah Zechman, University of Pennsylvania Discussant: Mark Vargus, University of Texas at Dallas Relevance of Past Performance Measures in Chief Executive Compensation Rajiv Banker, Temple University Rong Huang, University of Texas at Dallas Discussant: Shijun Cheng, University of Michigan D. Management Accounting Systems and Managerial Behavior Performance Standards and Managers' Adoption of Risky Projects Chee Chow, San Diego State University James Kohlmeyer, East Carolina University Anne Wu, National Chengchi University (Taipei) Discussant: David Otley, Lancaster University The Effects of Controller Involvement in Management on Business Unit Performance Reporting Victor Maas, University of Amsterdam Discussant: Michal Matejka, University of Michigan An Experimental Comparison of Transfer Pricing Methods under High and Low Private Information Woody Liao, University of California – Riverside Kimberly Sawers, University of California – Riverside Discussant: Kristy Towry, Emory University E. Implicit Incentives The Role of Labor Market Reputation Concerns in Multi-Task Settings Alexander Brüggen, Maastricht University Discussant: Fred Rankin, Washington University, St. Louis Differential Career Concerns and Team Synergy Romana Autrey, Harvard University Discussant: Brian Mittendorf, Yale University
3:15 pm – 5:00 pm	Management Accounting Section Executive Committee Meeting

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