American Accounting Association Management Accounting Section Midyear Meeting January 5–6, 2007 Renaissance Worthington Hotel Fort Worth, Texas

Registration Information | Meeting Program | Hotel Information | Doctoral Consortium

Preliminary Program

Note: The CPE Fields of Study curriculum is divided into twenty three subject matter areas. These fields represent the primary knowledge and skill areas needed by accounting licensees to perform professional services in all fields of employment. Sessions that offer CPE credit have the Field of Study in red.

Management Accounting Section Doctoral Consortium
Wednesday, January 3, 2007
6:00 pm – 7:00 pm	Reception for Doctoral Consortium participants
Thursday, January 4, 2007
7:30 am – 8:15 am	Continental Breakfast
8:15 am – 2:45 pm	General Session and Breakout sessions — Accounting
12:00 pm – 1:00 pm	Lunch
2:45 pm – 5:30 pm	General Session and Breakout sessions — Personal Development
Management Accounting Section Research and Case Conference
Thursday, January 4, 2007
6:00 pm – 8:00 pm	Early-Bird Reception
Friday, January 5, 2007
7:00 am – 8:15 am	Continental Breakfast Sponsored by the Institute of Management Accountants (IMA) Speaker: Paul Sharman, IMA President and CEO
8:30 am – 10:00 am	Plenary Session — Accounting Topic: The Role of Management Accounting in Innovation Speakers: Antonio Davila (IESE Business School, University of Navarra) Robert Shelton (Director, PRTM Consulting) Gerard Tellis (Neely Chair of American Enterprise, University of Southern California)
10:00 am – 10:30 am	Coffee Break
10:30 am – 12:00 pm	Concurrent Sessions A. Panel Discussion — Personnel/HR Topic: Are We Adequately Preparing our Students for Jobs in the Real World? Moderator: Mary Malina (University of Vermont) Panelists: Ross Jennings (University of Texas at Austin) Ken Merchant (University of Southern California) John Morrow (AICPA) Sandra Richtermeyer (Xavier University and IMA) Steve Vieweg (CMA Canada) Judy Vulker (CIMA) B. Innovation — Accounting Moderator: Nicole Thibodeau, Naval Postgraduate School A Field Research Study Exploring the Relationships among Factors in New Product Development and the Success of New Products Sharon Bruns, Julie Hertenstein, and Marjorie Platt, Northeastern University Discussant: Gordon Potter, Cornell University An Empirical Investigation of Process Innovation and Learning in Semiconductor Manufacturing: A Life-Cycle Perspective Sui-Hua Yu, National Chung Cheng University Discussant: Ranjani Krishnan, Michigan State University Towards Understanding the Direct and Indirect Effects of Transformational Leadership on Firm Innovation Dongil Don Jung and Chee Chow, San Diego State University Anne Wu, National Chengchi University Discussant: Frank Hartmann, Erasmus University Rotterdam C. Supply Chains — Accounting Moderator: James Mackey, California State University Sacramento Management Control Systems in a Supply Chain Context Paula van Veen-Dirks, Tilburg University Peter Verdaasdonk, Eindhoven University of Technology Discussant: Chris Chapman, Oxford University Inter-organizational Cost Management: The Effects of Strategic and IT Integration on the Perceived Value of Supply Chain Partner Kelvin Liu, Yi-Jing Wu, and Robert Leitch, University of South Carolina Discussant: Andrea Drake, University of Cincinnati The Effect of Internal Cost Management, Information Systems Integration, and Absorptive Capacity on Inter-organizational Cost Management: A Pilot Study Dutch Fayard, Lorraine Lee, Robert Leitch, and William Kettinger, University of South Carolina Discussant: Marc Wouters, University of Twente D. CEO Compensation — Accounting Moderator: Jasmijn Bol, IESE University of Navarra Is CEO Compensation Shielded from Overproduction? Long Chen, Washington University St. Louis Discussant: Mark Vargus, University of Texas Dallas CEO Reputation and the Use of Earnings- and Stock-Based Performance Measures in CEO Evaluation Christo Karuna, University of California Irvine Discussant: Wenli Huang, Boston University The Effects of Idiosyncratic Risks Borne by Managers on the Design of CEO Compensation Contracts Richard Lord, Montclair State University Yoshie Saito, Temple University Discussant: Juan Sanchez, University of Arkansas E. Cost Systems — Accounting Moderator: Tim West, University of Arkansas Diversity in Resource Consumption Patterns and Costing System Robustness to Errors Eva Labro, London School of Economics Mario Vanhoucke, Vlerick Leuven Gent Management School Discussant: Anthony Nikias, Texas A&M University The Association between Activity-Based Costing System Adoption and Hospital Performance Annie McGowan and Sarah Holmes, Texas A&M University Melissa Martin, University of Southern California Discussant: Leslie Eldenburg, University of Arizona Towards an Understanding of the Sophistication of the Product Costing System John Brierley, University of Sheffield Discussant: Angelo Ditillo, University of Bocconi
12:00 pm – 1:30 pm	Business Lunch
1:30 pm – 3:00 pm	Concurrent Sessions A. Case Session I — Accounting Moderator: Ganesh Vaidyanathan, University of Saskatchewan Hammond Cards, Inc.: The Creative Acquisition Paul Mulligan, Alfred Nanni, and Shahid Ansari, Babson College Svenska Handelsbanken: Accomplishing Radical Decentralization through "Beyond Budgeting" Theresa Libby, Wilfrid Laurier University Murray Lindsay, University of Lethbridge B. Nonfinancial Performance — Management Advisory Services Moderator: John Brierley, University of Sheffield Relevance of Customer Satisfaction Measures in a Setting with Multiple Customer Groups: Evidence from a Health Insurance Company Clara Xiaoling Chen, University of Illinois Urbana-Champaign Discussant: Jan Bouwens, Tilburg University An Empirical Investigation of Implicit Incentives for Nonfinancial Performance Improvement Dennis Campbell, Harvard Business School Discussant: Rong Huang, City University of New York Multiple Performance Measures, Causality and Decision Making - Exploring Ostensive and Performative Aspects of Causality: Evidence from a New Product Development Process Allan Hansen, Copenhagen Business School Discussant: Kari Lukka, Turku School of Economics C. Organization Design — Accounting Moderator: Ramji Balakrishnan, University of Iowa Do Major Customer Relationships Enhance the Performance of Strategic Alliances in High Tech Industries? Carolyn Callahan and Rodney Smith, University of Arkansas Angela Spencer, Oklahoma State University Discussant: Henri Dekker, Free University Amsterdam Knowledge Sharing and Incentive Design in Production Environments: Theory and Evidence Yuhchang Hwang and David Erkens, Arizona State University John Harry Evans III, University of Pittsburgh Discussant: Susan Kulp, Harvard Business School Product and Process Characteristics, Advanced Manufacturing Initiatives, and Supply Chain Management Initiatives: Complementarities and Fit-Performance Consequences Yuhchang Hwang, Arizona State University Johnny Rungtusanatham, University of Minnesota Buck Pei, Arizona State University Discussant: Susan Haka, Michigan State University D. Budgeting — Finance Moderator: Michael Petersen, Arizona State University Tempe The Effects of Budget Levels, Participation, and Repeated-Interaction on Employee Effort Joseph Fisher, Indiana University Sean Peffer, University of Kentucky Geoffrey Sprinkle, Indiana University Michael Williamson, University of Texas Austin Discussant: Bill Rankin, Colorado State University Budgetary Participation's Effect on Managerial Outcomes: Mediating Roles of Self-Efficacy and Attitudes toward Budgetary Decision Makers Feng-Yu Ni, National Sun Yat-Sen University Chin-Chun Su, Kao-Yuan University Shao-Hsi Chung, National Sun Yat-Sen University Kuo-Chih Cheng, Kun Shan University of Technology Discussant: Leslie Berger, University of Waterloo Management Accountants' Engagement in the Creation of Budget Slack: Experimental Evidence of the Interactive Effect of Function Design, Social Pressure and Machiavellianism Victor Maas, University of Amsterdam Discussant: Ken Merchant, University of Southern California E. Relational Contracting — Accounting Moderator: Iny Hwang, Minnesota State University The Roles of Organizational Justice and Trust in a Gain-sharing Control System Frances Kennedy, Clemson University James Kohlmeyer, East Carolina University Robert Parker, University of New Orleans Discussant: Axel Schulz, University of Melbourne Subcertification and Relationship Quality: Effects on Subordinate Effort and Justification Thomas Vance, University of Washington Discussant: Yue May Zhang, University of Pittsburgh Do Characteristics of Strategic Performance Measurement Systems Used in Incentives Enhance Organizational Fairness? Laurie Burney, Mississippi State University Christine Henle, University of North Carolina Charlotte Sally Widener, Rice University Discussant: Anne Lillis, University of Melbourne
3:00 pm – 3:30 pm	Coffee Break
3:30 pm – 5:00 pm	Concurrent Sessions A. Case Session II — Accounting Moderator: Peter Brewer, Miami University of Ohio Trim, Inc. Audrey Taylor, Western Washington University Restaurant Development Group’s Winston Salem Project Paul Juras and James Cotter, Wake Forest University Absorption Costing and Variable Costing Income Differences: Exceptions to the General Expectations Bill King, Washington and Lee University B. Organizational Boundaries — Accounting Moderator: Ann Gabriel, Ohio University The Impact of Interdependencies on Management Accounting Information in Manufacturing Networks: A Social Network Analysis Approach Ariela Caglio and Angelo Ditillo, University of Bocconi Discussant: James Hesford, Cornell University How Information and Controls Impact the Formation of Trust in Inter-Firm Settings Alexandra Van den Abbeele, Filip Roodhooft, and Luk Warlop, Catholic University Leuven Discussant: Wendy Bailey, University of South Carolina Impact of Management Control Systems' Intensity of Use on Joint Venture's Performance: An Empirical Assessment Marcela Porporato, York University Discussant: Neale O'Connor, University of Hong Kong C. Cost Behavior — Accounting Moderator: Shannon Anderson, Rice University The Effects of Real Options, Returns-to-Scale, Structural Changes, and Levels of Aggregation on the Cost-Revenue Relationship James Gong, University of Illinois Urbana-Champaign Mark Young, University of Southern California Wim Van der Stede, London School of Economics Discussant: Antonio Davila, IESE, University of Navarra Does SG&A Expenditure Create a Long-Term Asset? Rajiv D. Banker, Temple University Rong Huang, City University of New York Ram Natarajan, University of Texas Dallas Discussant: Shijun Cheng, University of Michigan Labor Market Characteristics and Cross-Country Differences in Cost Stickiness Rajiv Banker, Temple University Tony Lei Chen, Georgia State University Discussant: Christo Karuna, University of California Irvine D. Governance I — Accounting Moderator: Eddy Cardinaels, Tilburg University Board of Directors' Responsiveness to Shareholders: Evidence from Majority-Approved Shareholder Proposals Fabrizio Ferri, Harvard Business School Yonca Ertimur, Duke University Stephen Stubben, University of North Carolina Discussant: Mark Anderson, University of Texas Dallas Top Executives' Directorate Networks and Business Value Creation: Vertical vs. Horizontal Ties Chaur-Shiuh Young, National Cheng Kung University Liu-Ching Tsai, National Chiayi University Discussant: Margaret Shackell, University of Notre Dame The Determinants of Organizational Innovation and Performance: An Examination of Taiwanese Electronics Industry Tsulin Kuo and Anne Wu, National Chengchi University Discussant: Yuhchang Hwang, Arizona State University E. Compensation I — Accounting Moderator: Andre de Waal, Maastricht School of Management Loss Aversion, Stock-Based Compensation and Managerial Risk-Seeking Behavior Kimberly Sawers, University of California Riverside Arnold Wright, Boston College Valentina Zamora, Boston College Discussant: Gary Hecht, Emory University Employees' Perceived Value of Their Stock Option Holdings: How Training Affects the Cost-Value Gap Anne Farrell and Susan Krische, University of Illinois Urbana-Champaign Karen Sedatole, Michigan State University Discussant: Aleecia Hibbets, University of Louisiana Monroe The Effects of Disseminating Relative Performance Feedback in Tournament versus Individual Performance Compensation Plans Lynn Hannan, Georgia State University Ranjani Krishnan, Michigan State University Andrew Newman, Georgia State University Discussant: Michael Williamson, University of Texas Austin
6:00 pm – 8:00 pm	Reception
Saturday, January 6, 2007
7:15 am – 8:15 am	Continental Breakfast/Research Forum Research Forum Papers: The Effects of Total Quality Management on Business Performance: Evidence from Taiwan Information-Related Industries Chin-Shyh Ou and Yu-Chung Hung, National Chung Cheng University Fang-Chun Liu, Rutgers University David Yen, Miami University Effects of Reflective Thinking and Professional Experience on Sourcing Decisions with Inaccurate Cost Information Sebastiaan Morssinkhof and Marc Wouters, University of Twente Luk Warlop, Catholic University Leuven A Meta-Analysis of International Journal Rankings in Accounting Andreas Heinrich Hoffjan, WHU Otto Beisheim Graduate School of Management Jan Carl Plagge, Deutsche Bφrse AG Gonn K. Weide, WHU Otto Beisheim Graduate School of Management Management of Information Systems: Insights from Management Accounting Research Neale G. O'Connor, University of Hong Kong Maris G. Martinsons, City University of Hong Kong Performance Driven Behavior as the Key to Better Organizational Performance Andre de Waal, Maastricht School of Management The Antecedents of Defective Products and it's Effect on Company Profit: A Study of Indonesian Small and Medium Size Enterprises Hamfri Djajadikerta, Parahyangan Catholic University The Adoption and Usage of Modern Management Control Systems in Chinese State-owned Enterprises: A Field Study Guliang Tang and Chen Gao, Beijing Technology and Business University Fei Du, University of Southern California Missing Non-Strategic Targets: Are Managers Penalized for Emphasizing Important Measures? Michael Petersen, Arizona State University Janet Samuels, Arizona State University West A Comparative Analysis of the CVP Structure of Teaching and Non-Teaching Hospitals Li-Lin Sunny Liu and Sheng-Ying Tseng, Florida International University Review of Choice-Based and Matched Sample Studies in Management Accounting Research Vijay Karan and Donald Cram, California State University Fullerton Marketing Applications for Variance Analysis: The Need for a New Variance Model Ted Mitchell, University of Nevada Reno Mike Thomas, Humboldt State University
8:30 am – 10:00 am	Plenary Session — Accounting Topic: Societal Challenges and Management Control Innovations Speakers: Marc Epstein (Rice University) Srikant Datar (Harvard Business School)
10:00 am – 10:30 am	Coffee Break
10:30 am – 12:00 pm	Concurrent Sessions A. Panel Discussion — Accounting Topic: Synchronizing What We Teach with What Accountants Do: The Role of IMA in Closing the Gap Panelists: Gary Siegel (Depaul University) Sandra Richtermeyer (Xavier University and IMA) Tom Klammer (University of North Texas) James Sorensen (University of Denver) B. Compensation II — Accounting Moderator: Ganesh Vaidyanathan, University of Saskatchewan Dividing the Pie: Do Managers Fully Incorporate Non-Contracted Information into Full and Partial Discretionary Bonus Allocations? Wendy Bailey, University of South Carolina Gary Hecht and Kristy Towry, Emory University Discussant: Sean Peffer, University of Kentucky EVA Compensation Schemes and Controllability Issues: An Empirical Investigation Jean Pierre Ponssard, Ecole Polytechnique Paris Franηois Larmande, Ecole de Management de Lyon Discussant: Tony Lei Chen, Georgia State University Insights on Performance Measures: An Investigation of Relations among Performance Measures, Delegation, Incentives, and Strategy Sally Widener, Rice University Margaret Shackell, University of Notre Dame Elizabeth Demers, INSEAD Discussant: Dhinu Srinivasan, University of Pittsburgh C. Balanced Scorecards — Management Advisory Services Moderator: Michael Thomas, Humboldt State University Common-Measures Bias in the Balanced Scorecard: Cognitive Effort and General Problem-Solving Ability Aleecia Hibbets, University of Louisiana Monroe Michael Roberts, University of Colorado Denver Tom Albright, University of Alabama Discussant: Jason Kuang, Georgia Institute of Technology Effects of Subordinate Likeability and Balanced Scorecard Format on Performance-Related Judgments Steven Kaplan and Michael Petersen, Arizona State University Janet Samuels, Arizona State University West Discussant: Kip Krumwiede, Boise State University Do Balanced Scorecard Incentive Contract Type and Business Life-Cycle Affect Managerial Effort and Performance? Hung-Chao Yu, National Chengchi University Ella Mae Matsumura, University of Wisconsin Sandra Vera-Munoz, University of Notre Dame Discussant: Monte Swain, Brigham Young University D. Performance Evaluation — Accounting Moderator: William Wempe, Texas Christian University Determinants of the Subjective Measurement of Managerial Behavior Neale O'Connor, University of Hong Kong Johnny Deng, California State University Sacramento Michael Shields, Michigan State University Discussant: Jae Yong Shin, University of Illinois Urbana-Champaign How Formal Performance Evaluation Affects Trust between Superior and Subordinate Managers Frank Hartmann, Erasmus University Rotterdam Sergeja Slapnicar, University of Ljubljana Discussant: Clara Xiaoling Chen, University of Illinois Urbana-Champaign Relative Performance Evaluation and Contract Externalities Holger Asseburg and Christian Hofmann, University of Tuebingen Discussant: Ashraf Jaffer, University of North Carolina E. Disclosures — Accounting Moderator: Denton Collins, University of Memphis Relevance of Financial and Non-Financial Measures to Financial Analysts: Experimental Evidence Dipankar Ghosh, University of Oklahoma Anne Wu, National Chengchi University Discussant: Alan Webb, University of Waterloo Career Concerns and Mandated Disclosure Romana Autrey, Harvard Business School Shane Dikolli, Duke University Paul Newman, University of Texas Austin Discussant: Florin Sabac, University of Alberta Benchmarking Against the Performance of High Profile 'Scandal' Firms Emre Karaoglu, Tatiana Sandino, and Randolph Beatty, University of Southern California Discussant: Fabrizio Ferri, Harvard Business School
12:00 pm – 1:30 pm	Lunch
1:30 pm – 3:00 pm	Concurrent Sessions A. Performance Measurement and Incentive Systems — Management Advisory Services Moderator: Alisa Brink, Florida State University The Effect of Causal Performance Measure Knowledge on Reducing Individuals' Discounting of Performance Measures in Profit Prediction Donna Booker, University of Cincinnati Dan Heitger, Miami University of Ohio Discussant: Lynn Hannan, Georgia State University Mutual Monitoring in a Multi-Period Team Setting: An Experimental Investigation Anthony Nikias, Texas A&M University Kingsville Discussant: Birendra Mishra, University of California Riverside The Effect of Compensation Systems Design on Individuals' Investment in Learning Axel Schulz, University of Melbourne Jenna Tan, Ernst and Young Discussant: Janet Samuels, Arizona State University West B. Transfer Pricing — Accounting Moderator: Sylvia Hsu, York University Strategic Allocation of Transfer Pricing Authority Hua Lee, Chinese University of Hong Kong Ho-Mou Wu, National Taiwan University Discussant: Yun Zhang, Duke University Decentralization, Transfer Pricing and Tacit Collusion Mikhael Shor and Hui Chen, Vanderbilt University Discussant: Christian Hofmann, University of Tuebingen C. Strategy and Investment — Accounting Moderator: Richard Saouma, UCLA Optimal Incentives to Abandon Investments Igor Vaysman, INSEAD Discussant: Michal Matejka, University of Michigan Generic Strategies and Sustainability of Financial Performance Rajiv Banker, Temple University Raj Mashruwala, Washington University St. Louis Arindam Tripathy, Temple University Discussant: Mina Pizzini, Southern Methodist University Strategic Choice and the Configuration of Management Control Systems Henri Dekker, Tom Groot, and Martijn Schoute, Free University Amsterdam Discussant: Francisco de Asis Martinez-Jerez, Harvard Business School D. Control Systems — Accounting Moderator: David Otley, University of Lancaster How the Diagnostic and Interactive use of MAS Determine the Relationship between Task Uncertainty and Organizational Performance Adebayo Agbejule, Vaasa Polytech University Discussant: Victor Maas, University of Amsterdam Performance Measurement System Properties and Managerial Time Orientation: Survey and Experimental Evidence Marcel Van Rinsum and Frank Hartmann, Erasmus University Rotterdam Discussant: Wim Van der Stede, London School of Economics Agency Cost and Firm Performance: The Moderating Effect of Budget Function Chao-Jung Chen, National Chengchi University Wei-heng Lin, Chung Yuan Christian University Discussant: Stephen Hansen, George Washington University E. Governance II — Accounting Moderator: David Cooper, University of Alberta Access, Board Size, and Incentives in Non-Profit Firms Rajesh Aggarwal, University of Minnesota Twin Cities Mark Evans and Dhananjay Nanda, Duke University Discussant: Tatiana Sandino, University of Southern California Institutional Investor Legal Type and the Use of CEO Equity-based Incentives Jae Yong Shin, University of Illinois Urbana-Champaign Discussant: Ana Albuquerque, Boston University The Value Added by Auditing and the Hidden Costs of Regulation: Public School Operation Yoshie Saito, Temple University Christopher McIntosh, University of Idaho Discussant: Annie McGowan, Texas A&M University
3:15 pm – 5:00 pm	Executive Committee Meeting

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