American Accounting Association

2009 Management Accounting Section Research and Case Conference

January 9-10, 2009
Tradewinds Island Resort
St. Pete Beach, Florida

Concurrent Sessions

1. Subjectivity in Performance Measurement
   Accounting – Advanced –1.5 CH
   Session Chair: Shijun Cheng, University of Maryland
   
   
   • Subjective Performance Evaluation and Social Preferences: An Empirical Investigation of Fairness and Trust Reciprocity
     Kristy Towry, Emory University
     Marcel Van Rinsum, RSM Erasmus University
     Victor Maas, University of Amsterdam
     Discussant: Leslie Berger, University of Waterloo
     
     
   • Subjective Bonus Payments and Multiple Performance Measures
     Hsieh Su-Fang, National Chang Chi University
     Anne Wu, National Chengchi University
     Ramji Balakrishnan, University of Iowa
     Discussant: Shijun Cheng, University of Maryland
     
     
   • Subjective Adjustments to Objective Performance Measures: An Empirical Examination in Complex Work Settings
     Alex Woods, College of William and Mary
     Discussant: Jasmijn Bol, University of Illinois at Urbana-Champaign
     
     
2. CEO Incentives
   Accounting – Advanced –1.5 CH
   Session Chair: Romana Autrey, Harvard Business School
   
   
   • The Influence of Property Rights on the Relation between Research and Development Investments and Equity-Based Compensation
     David Erkens, University of Southern California
     Discussant: Mina Pizzini, Southern Methodist University
     
     
   • Do Nonrecurring Items Play a Role in Valuation and CEO Compensation?
     Yoshie Saito, Georgia College & State University
     Discussant: James Cannon, University of Utah
     
     
   • A Multi Dimensional Test of the Use of New Grants to Manage CEO Equity Incentive Levels
     Jianxin Gong, University of Illinois at Urbana-Champaign
     I-Ling Wang, University of Illinois at Urbana-Champaign
     Discussant:Romana Autrey, Harvard Business School
     
     
3. Non-Financial Performance Measures
   Accounting – Advanced –1.5 CH
   Session Chair: Gary Hecht, Emory University
   
   
   • How Incentives and Subjectivity Can Undermine the Use of Balanced Scorecard Performance Measures: An Experimental Investigation
     Dutch Fayard, University of North Texas
     Al Leitch, University of South Carolina
     Discussant: Gary Hecht, Emory University
     
     
   • Non-Financial Performance Measures and Physician Compensation
     John Harry Evans, University of Pittsburgh
     Sukesh Patro, University of Pittsburgh
     Kyonghee Kim, University of Pittsburgh
     Nandu Nagarajan, University of Pittsburgh
     Discussant: Deryl Northcott, The Auckland University of Technology
     
     
   • Testing a Business Model Including Nonfinancial Measures in the Homebuilding Industry
     Clara Chen, University of Illinois at Urbana-Champaign
     Kenneth Merchant, University of Southern California
     Melissa Martin, University of Southern California
     Discussant: Shannon Anderson, Rice University
     
     
4. Managerial Leadership and Ability
   Business Management & Organization – Advanced –1.5 CH
   Session Chair: D.J. Nanda, University of Miami
   
   
   • Changes in Leadership Style, Management Control and Management Accounting
     Pieter Jansen, University of Groningen
     Discussant: Tatiana Sandino, University of Southern California
     
     
   • Quantifying Managerial Ability: A New Measure and Validity Tests
     Baruch Lev, New York University
     Sarah McVay, University of Utah
     Peter Demerjian, Emory University
     Discussant: Yuhchang Hwang, Arizona State University
     
     
   • Teams, Leadership, and Performance Measures
     Naomi Rothenberg, DePauw University
     Discussant: D.J. Nanda, University of Miami
     
     
5. Cases In Management Accounting
   Administrative Practice – Advanced –1.5 CH
   Session Chair: Marjorie Platt, Northeastern University
   
   
   • Management Accounting and Control in Sharia Compliant Companies: The Case of Bena Alkhaleej from Bahrain
     Pascal Nevries, WHU Otto Beisheim Graduate School of Management
     Sygin Yalcin, WHU Otto Beisheim Graduate School of Management
     Roula Dik, Dortmund University of Technology
     Discussant: Marjorie Platt, Northeastern University
     
     
   • Delivering the Irving Promise Case and Teaching Guide
     Lawrence Carr, Babson College
     Discussant: Laurie Burney, Mississippi State
     
     
   • Transfer Pricing in an Imperfect Market: A Case Study of Productivity Accounting
     Nelson Waweru, York University
     Enrico Uliana, University of Cape Town
     Discussant: James Hesford, Cornell University

Concurrent sessions

1. Management Control Systems
   Accounting – Advanced –1.5 CH
   Session Chair: Anette Mikes, Harvard Business School
   
   
• Social Capital and Management Control Systems: A Study of a Non-Government Organization
  David Smith, Monash University
  Robert Chenhall, Monash University
  Matthew Hall, London School of Economics
  Discussant: Anette Mikes, Harvard Business School
  
  
• A Comparative Model of Firm Size and the Role of Management Control Systems in the Demand for Delegation: Evidence from Chinese Manufacturers
  Wolf Reitsperger, University of Hawaii at Manoa
  Carmencita Cheung, City University of Hong Kong
  Dongyoung Lee, University of Utah
  Shirley Daniel, University of Hawaii at Manoa
  Discussant: Sally Widener, Rice University
  
  
• Implicit Control Mechanisms and Organizational Learning
  Marc Epstein, Rice University
  Dennis Campbell, Harvard Business School
  Francisco de Asis Martinez-Jerez, Harvard Business School
  Discussant: Melissa Martin, Arizona State University
  
  
2. Governance Issues Related to CEO Tenure and TurnoverAccounting – Advanced –1.5 CH
   Session Chair:Mark Vargus, University of Texas at Dallas
   
   
• Bankruptcy, CEO Retention and the Evolution of Contractual Practices
  John Harry Evans, University of Pittsburgh
  Nandu Nagarajan, University of Pittsburgh
  Shuquing Luo, University of Pittsburgh
  Discussant: Clara Chen, University of Illinois at Urbana-Champaign
  
  
• Earnings Surprises and Uncertain Managerial Ability: Evidence from CEO Turnover
  Dhananjay Nanda, University of Miami
  Shane Dikolli, Duke University
  William Mayew, Duke University
  Discussant: Fabrizio Ferri, Harvard Business School
  
  
• Management Forecast Credibility and CEO Turnover
  Steven Matsunaga, University of Oregon
  Chul Park, Sungkyunkwan University
  Sam Lee, University of Illinois at Chicago
  Discussant: Jan Bouwens, Tilberg University
  
  
3. Cost Behavior and Cost Structure
   Accounting – Advanced –1.5 CH
   Session Chairs: Eva Labro, London School of Economics
   Joseph Bradley, University of Idaho
   
   
• Accounting Performance, Cost Structure, and Firms’ Capacity Investment Decisions
  Sylvia Hsu, York University
  Ranjani Krishnan, Michigan State University and Harvard Business School
  Ge Bai, Michigan State University
  Discussant: Eva Labro, London School of Economics
  
  
• Cost Behavior and Analysts’ Earnings Forecasts
  Dan Weiss, Tel Aviv University
  Discussant: Ramji Balakrishnan, University of Iowa
  
  
• Heuristics for Evaluating and Refining Product Costing Systems
  Eva Labro, London School of Economics
  Stephen Hansen, George Washington University
  Ramji Balakrishnan, University of Iowa
  Discussant: Gordon Potter, Cornell University
  
  
4. Interfirm Relationships and Knowledge Sharing
   Business Management & Organization – Advanced –1.5 CH
   Session Chair: Thomas Hemmer, University of Houston
   
   
• Incentives to Cost Information Sharing in Supply Chains – A Game Theoretical Analysis of Open Book Accounting
  Andreas Hoffjan, Dortmund University of Technology
  Sebastian Lührs, Bain & Company
  Lukas Linnenbrink, Dortmund University of Technology
  Discussant: Thomas Hemmer, University of Houston
  
  
• The Impact of Accounting Contextual Variables on Negotiator’s Perceived Risk, Trusting Behavior, and Negotiation Outcomes
  Fabienne Miller, Worcester Polytechnic Institute
  Michelle Lau, Michigan State University
  Andrea Drake, Louisiana Tech University
  Susan Haka, Michigan State University
  Discussant: William Tayler, Emory University
  
  
• Experimentation, Knowledge Integration, and Devilish Details in Developing Enabling Accounting Information
  Diana Roijmans, University of Twente
  Marc Wouters, University of Twente
  Discussant: Anne Lillis, University of Melbourne
  
  
5. Performance Measurement & Incentives with Multiple Tasks or Dimensions
   Business Management & Organization – Advanced –1.5 CH
   Session Chair: Anne Farrell, University of Illinois at Urbana-Champaign
   
   
   • The Effects of Multiple Task Assignment on Budget Reports with Ex Post Audits
     Anthony Nikias, Texas A&M University
     Discussant: Michael Williamson, University of Texas at Austin
     
     
   • The Effect of Explanations and Monetary Incentives on Effort Allocation Decisions
     Ronald Guymon, Washington University in St. Louis
     Discussant: Marcel van Rinsum, Erasmus UniversityRotterdam
     
     
   • Incentives in a Multi-Task Environment: Timing is Everything
     Kristy Towry, Emory University
     Gary Hecht, Emory University
     Ivo Tafkov, Emory University
     Discussant: Anne Farrell, University of Illinois at Urbana-Champaign

Concurrent Sessions

1. Risk Preferences, Risk Taking, and Risk Management
   Business Management & Organization – Advanced –1.5 CH
   Session Chair: Victor Maas, University of Amsterdam
   
   
• The Effects of Risk Preferences and Loss Aversion on Individual Behavior Under Bonus, Penalty, and combined Contract Frames
  Alisa Brink, Virginia Commonwealth University
  Discussant: William Tim Mitchell, Georgia State University
  
  
• Encouraging Risk-taking in New Project Selection: Can Bonus Incentives Overcome Past Performance History?
  James Kohlmeyer, East Carolina University
  Andrea Drake, Louisiana Tech University
  Discussant: Victor Maas, University of Amsterdam
  
  
• Counting Risk and Making Risk Count: The Organizational Significance of Risk Management
  Anette Mikes, Harvard Business School
  Discussant: Harry Evans, University of Pittsburgh
  
  
2. Strategic Performance Measurement
   Accounting – Advanced –1.5 CH
   Session Chair: Steve Salterio, Queen’s School of Business
   
   
• Testing the Cause-and-Effect Relationships in a Public Sector Balanced Scorecard
  Ralph Kober, Monash University
  Sue Llewellyn, Manchester Business School
  Deryl Northcott, The Auckland University of Technology
  Discussant: Michael Maher, University of California, Davis
  
  
• Contemporaneous and Forward-Looking Measures: Implications for Incentive Structure for Long-Horizon Employees
  Ling-Chu Lee, National Pingtung Institute of Commerce
  Anne Wu, National Chengchi University
  Dipankar Ghosh, University of Oklahoma
  Discussant: Wim van der Stede, London School of Economics
  
  
• Scope and Use of Performance Measurement Systems in the Public Sector: Effects on Performance
  Roland F. Spekle, Nyenrode University
  Frank Verbeeten, Erasmus University Rotterdam
  Discussant: Naomi Soderstrom, University of Colorado
  
  
3. Corporate Governance – Industry Issues
   Accounting – Advanced –1.5 CH
   Session Chair: Jae Yong Shin, University of Illinois at Urbana-Champaign
   
   
• Industry Product Market Competition and Corporate Governance
  Christo Karuna, University of California, Irvine
  Discussant: Frank Moers, Maastricht University
  
  
• Internal and External Control Mechanisms: The Differential Performance Effects in High-Growth and Low-Growth Industries
  Tammy Waymire, Northern Illinois University
  Carolyn Callahan, University of Arkansas - Fayetteville
  Discussant: Jae Yong Shin, University of Illinois at Urbana-Champaign
  
  
• Determinants of the Use of Management Control Systems in Companies Operating under Turbulent Conditions
  Marcela Porporato, York University - Atkinson
  Discussant: Christo Karuna, University of California, Irvine
  
  
4. Incentives – Psychology-Based Perspectives
   Accounting – Advanced –1.5 CH
   Session Chair: Ronald Guymon, Washington University in St. Louis
• Attracting Creativity: The Initial and Aggregate Effects of Contract Selection on Creativity-Weighted Productivity
  Steven Kachelmeier, University of Texas at Austin
  Michael Williamson, University of Texas at Austin
  Discussant: Alexander Bruggen, Maastricht University
  
  
• An Experimental Examination of the Moderating Effects of Task Complexity and Task Attractiveness on the Effectiveness of Monetary Incentives during Performance of Repeated Tasks
  Nick Fessler, University of Central Missouri
  Charles Bailey, University of Memphis
  Discussant: Ronald Guymon, Washington University in St. Louis
  
  
• The Effect of Subordinate vs. Superior Perspective and Incentive Systems on Expectations about the Subordinate’s Effort
  Steven Kaplan, Arizona State University
  Anna Cianci, Drexel University
  Janet Samuels, Arizona State University West
  Discussant: Kelvin Liu, Northeastern University
  
  
5. Editor Panel
   Administrative Practice – Advanced –1.5 CH
   Session Chair: Karen Sedatole, Michigan State University
   
   Panelists:
   Shannon Anderson, Rice University
   Harry Evans, University of Pittsburgh
   Ranjani Krishnan, Michigan State University and Harvard Business School
   Teresa Libby, Wilfrid Laurier University
   Rick Young, Ohio State University

Continental Breakfast and Research Forum
Accounting – Advanced –1 CH

1. From Taylorism to Kaizen: Taking Accounting from Management by Exception to Continuous Improvement
   James Mackey, California State University
   
   
2. Audit Committees and Corporate Governance in a Developing Country
   Riro Kamau, University of Nairobi
   Enrico Uliana, University of Cape Town
   Nelson Waweru, York University
   
   
3. Privatisation and Corporate Governance in Emerging Economies: What Went Wrong with Aquas Argentinas S.A.?
   Marcela Porporato, York University - Atkinson
   Peter Robbins, The Open University
   
   
4. Costs of Complying with the Sarbanes-Oxley Act
   Michael Maher, University of California at Davis
   Dan Weiss, Tel Aviv University
   
   
5. Top-Management-Teams’ Compensation Packages
   Hernan Etiennot, IAE Business School
   
   
6. Decentralization, Performance Evaluation and Government Performance
   Tjerk Budding, VU University
   Tom Groot, Free University of Amsterdam
   
   
7. Organizational Design and Financial Performance: Innovation Focus
   Yu-Lin Chen, Chung Yuan Christian University
   Su-Fang Hsieh, National Chang Chi University
   
   
8. How to Motivate Management Accountants
   Pascal Nevries, WHU Otto Beisheim Graduated School of Management
   Erik Strauss, WHU Otto Beisheim Graduated School of Management
   Matthias Mahlendorf, WHU Otto Beisheim Graduated School of Management
   Christian Pfenning, WHU Otto Beisheim Graduated School of Management

Concurrent Sessions

1. Social Aspects of Incentives and Control – Experiments
   Accounting – Advanced –1.5 CH
   Session Chair: Ranjani Krishnan, Michigan State University and Harvard Business School
   
   
• Relative Performance Incentives: How Reducing Exposure to Common Risks Affects Performance in Multi-period Settings
  William Mitchell, Georgia State University
  Discussant: Janet Samuels, Arizona State University West
  
  
• The Effect of Mutual Monitoring on Effort in Tournament Contracts
  Kristy Towry, Emory University
  Rebecca Hannan, Georgia State University
  Yue May Zhang, Northeastern University
  Discussant: Ranjani Krishnan, Michigan State University and Harvard Business School
  
  
• Performance Evaluation Justice: Impact of Personality and Context
  Sergeja Slapnicar, Universeity of Ljubljana
  Frank Hartmann, Erasmus University Rotterdam
  Discussant: Alex Woods, College of William and Mary
  
  
2. CEO Compensation and Governance
   Accounting – Advanced –1.5 CH
   Session Chair: Dhinu Srinivasan, University of Pittsburgh
   
   
• Say on Pay Vote and CEO Compensation: Evidence from the UK
  Fabrizio Ferri, Harvard Business School
  David Maber, Harvard Business School
  Discussant: Dhinu Srinivasan, University of Pittsburgh
  
  
• Does Executive Compensation Work? Evidence from Shareholder Wealth Creation over CEO Tenure
  Jianxin Gong, University of Illinois at Urbana-Champaign
  Discussant: Jason Schloetzer, Georgetown University
  
  
• Managerial Horizon and the Choice for Insiders versus Outsiders: Evidence from Compensation Structures of CEO Successors
  Peter Koos, Tilburg University
  Jan Bouwens, Tilburg University
  Discussant: Michal Matejka, University of Michigan
  
  
3. Control System Issues in Interfirm Relationships
   Business Management & Organization – Advanced –1.5 CH
   Session Chair: Henri Dekker, Free University of Amsterdam
   
   
   • Control System Investments as Exit Barriers in Multi-Period Outsourcing Arrangements
     Anne Lillis, University of Melbourne
     Yee Shih Phua, University of New South Wales
     Margaret Abernethy, University of Melbourne
     Discussant: Henri Dekker, Free University of Amsterdam
     
     
   • Mandatory vs. Voluntary Certification: Investment, Quality, and Information Asymmetry
     Mingcherng Deng, University of Minnesota
     Ying-Ju Chen, University of California, Berkeley
     Discussant: Tim Baldenius, Columbia University
     
     
   • Using Formal and Informal Mechanisms to Limit Opportunism – Review and Classification of the Hold-Up Literature
     Fabienne Miller, Worcester Polytechnic Institute
     Discussant: Bill Rankin, Colorado State University
     
     
4. Management Accounting and Strategy
   Accounting – Advanced –1.5 CH
   Session Chair: Matthew Hall, London School of Economics
   
   
• How Social Processes Can Increase Managerial Consensus on the Hardness and the Economic Consequences of Accounting Information
  Jacob G. Birnberg, University of Pittsburgh
  Michael Shields, Michigan State University
  Casey Rowe, Purdue University
  Discussant: Matthew Hall, London School of Economics
  
  
• The Role of Management Accounting in Strategy Evaluation: Non-Financial Performance Outcomes of a ‘Push’ Production Strategy
  Ranjani Krishnan, Michigan State University and Harvard Business School
  Karen Sedatole, Michigan State University
  Alexander Bruggen, Maastricht University
  Discussant: Taylor Randall, University of Utah
  
  
• An Institutional Analysis of the Adoption of Strategic Management Accounting
  Michael Tayles, University of Hull
  Yi Ma, University of Hull
  Discussant: Steve Salterio, Queen’s School of Business
  
  
5. Teaching Issues
   Administrative Practice – Advanced –1.5 CH
   Session Chair: Asis Martinez-Jerez, Harvard Business School
   
   
   • Class Participation in Accounting Courses: Relationships Among Preparation, Frequency, Comfort, and Learning
     Marjorie Platt, Northeastern University
     Elise Dallimore, Northeastern University
     Julie Hertenstein, Northeastern University
     Discussant: Asis Martinez-Jerez, Harvard Business School
     
     
   • Proposed Topics for an Advanced Course in Managerial Accounting that Has a Strategic Focus and Deals Effectively in a Highly Fragmented, Highly Dynamic and Fiercely Competitive Buyer’s Market
     Richard Ortman, University of Nebraska
     Discussant: Thomas Lechner, University of Utah
     
     
   • CEVITATM: The Valuation and Reporting of Strategic Capabilities
     Janek Ratnatunga, Monash University
     Norman Gray, Airborne Early Warning and Control Division, Defense Material Organization
     Kashi R. Balachandran, New York University

Concurrent Sessions

1. Incentives – Agency Theory Perspectives
   Economics – Advanced –1.5 CH
   Session Chair: Brian Mittendorf, Yale University
   
   
• Divisional Rent-Seeking, Stock Options and the Quality of Internal Capital Allocation
  Julius Andre, Maastricht University
  Frank Moers, Maastricht University
  Alexander Bruggen, Maastricht University
  Discussant: Jianxin Gong, University of Illinois Urbana Champaign
  
  
• Aligning Central and Divisional Management: Risk, Reward and Monitoring
  Roger Debreceny, University of Hawaii at Manoa
  Nguyen Anh, University of Hawaii at Manoa
  Discussant: Dutch Fayard, University of North Texas
  
  
• Congruity, Performance Measurement and Task Assignment
  Markus Maedler, IESE Business School
  Discussant: Brian Mittendorf, Yale University
  
  
2. Budgeting, Slack, and Performance
   Accounting – Advanced –1.5 CH
   Session Chair: Lloyd Tanlu, University of Washington
   
   
• Determinants of Slack in Target Setting: An Empirical Investigation
  Ella Matsumura, University of Wisconsin - Madison
  Jasmijn Bol, University of Illinois at Urbana-Champaign
  Timothy Keune, University of Wisconsin at Madison
  Jae Yong Shin, University of Illinois at Urbana-Champaign
  Discussant: Lloyd Tanlu, University of Washington
  
  
• Audits, Reputation, and Repeated Interaction in a Capital Budgeting Setting
  Markus Arnold, University of Göttingen
  Dominik Schreiber, University of Göttingen
  Discussant: Jason Kuang, Georgie Institute of Technology
  
  
• The Effects of Power Distance on the Budgetary Participation/Performance Relationship
  Maria Leach-López, Auburn University Montgomery
  Claire Stammerjohan, Jackson State University
  William Stammerjohan, Louisiana Tech University
  Discussant: Lynn Hannan, Georgia State University
  
  
3. Sticky Costs
   Accounting – Advanced –1.5 CH
   Session Chair: Rong Huang, Baruch College
   
   
• How Timely are Earnings When Costs are Sticky? Implications for the Link between Conditional Conservatism and Cost Stickiness
  Carsten Homburg, University of Cologne
  Julia Nasev, Stanford University
  Discussant: Rong Huang, Baruch College
  
  
• Sticky Costs and Executive Compensation
  Wendy J. Bailey, University of South Carolina
  Marcus L. Caylor, University of South Carolina
  Thomas J. Lopez, University of South Carolina
  Discussant: David Maber, Harvard Business School
  
  
• Managerial Empire Building, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs
  Clara Chen, University of Illinois at Urbana-Champaign
  Theodore Sougiannis, University of Illinois at Urbana-Champaign
  Hai Lu, University of Toronto
  Discussant: Wenli Huang, Boston University
  
  
4. Interfirm Relationships and Performance
   Business Management & Organization – Advanced –1.5 CH
   Session Chair: David Erkens, University of Southern California
   
   
• Concentrated Supply Chain Membership and Financial Performance: Chain- and Firm-Level Perspectives
  Zach Zacharia, Lehigh University
  Danny Lanier, Texas Christian University
  William Wempe, Texas Christian University
  Discussant: Fabienne Miller, Worcester Polytechnic Institute
  
  
• The Impact of Research Alliances on Measures of Future Financial Market and Operating Performance Risk of Biotechnology Firms
  Rodney Smith, University of Arkansas
  E. Gabriel, Ohio University
  Carolyn Callahan, University of Arkansas
  Discussant: David Erkens, University of Southern California
  
  
• The Impact of Industrial Clusters and Social Networks on Firm Performance in China
  Sui-Hua Yu, National Chung Cheng University
  Anne Wu, National Chengchi University
  Jiawen Liang, National Chengchi University
  Discussant: Joan Luft, Michigan State University
  
  
5. AAA Commons
   Computer Science – Advanced –1.5 CH
   Session Chair:Sue Haka, President of American Accounting Association