2012 Management Accounting Section Midyear Meeting

Wednesday/Thursday, January 4–5, 2012
	IMA Doctoral Colloquium
Thursday, January 5, 2012 — MAS Conference
6:00 pm–8:00 pm	Early Bird Reception
Friday, January 6, 2012 — MAS Conference
7:00 am–8:15 am	Breakfast Sponsored by: Institute of Management Accountants (IMA) Speaker: Raef Lawson, Institute of Management Accountants
8:30 am–10:00 am	Welcome and Plenary Session (CPE: Social Environment of Business – 1.5CH) Field Experiments and Accounting Field experiments can be a powerful research method for management accounting scholars. Economist John List of the University of Chicago has successfully applied field experiments to a wide range of important questions. Providing several interesting examples from his own research, he will speak about the important role field experiments play in examining interesting issues surrounding incentive-system design.
10:00 am–10:30 am	Break
10:30 am–12:00 noon	Concurrent Sessions 1. Cost Systems (CPE: Management Advisory Services – 1.5CH) Session Chair: Eva Labro, University of North Carolina (UNC) at Chapel Hill — Kenan-Flagler Business School Developing Accurate Costing Systems Christopher S. Chapman, Imperial College Business School Anja Kern, Imperial College London Discussant: David Cooper, University of Alberta — School of Business Equilibrium Cost Systems Vic Anand, Cornell University — Department of Accounting Ramji Balakrishnan, University of Iowa — Department of Accounting Eva Labro, University of North Carolina (UNC) at Chapel Hill — Kenan-Flagler Business School Discussant: Stephen Hansen, Government of the United States of America — Graduate School of Business and Public Policy Comparing the Measurement Error Robustness of ABC and Time-Driven ABC: A Simulation Analysis Sophie Hoozée, Catholic University of Lille — Institut d'Économie Scientifique et de Gestion (IESEG) Mario Vanhoucke, Vlerick Leuven Gent Management School Werner Bruggeman, Ghent University — Department of Accountancy and Corporate Finance Discussant: Eva Labro, University of North Carolina (UNC) at Chapel Hill — Kenan-Flagler Business School 2. Creativity and Innovation (CPE: Personnel/HR – 1.5CH) Session Chair: Clara Chen, University of Illinois at Urbana-Champaign — Department of Accountancy How Control Systems Influence Organizational Creativity and Conversion Ability: An Empirical Examination of the Patterns of Interplay Josep Bisbe, ESADE Business School Ricardo Malagueño, University of Essex Discussant: Margaret A. Abernethy, University of Melbourne — Department of Accounting and Business Information Systems Incentives for Innovation and Centralized versus Delegated Capital Budgeting Sunil Dutta, University of California, Berkeley — Haas School of Business Qintao Fan, University of California, Berkeley — Accounting Group Discussant: Dae-Hee Yoon, Yonsei University Management Control for Stimulating Different Types of Creativity: The Role of Budgets Martine Cools, Katholieke Universiteit Leuven — Faculty of Business and Economics (FBE) Kristof Stouthuysen, Vlerick Leuven Gent Management School Alexandra G. H. L. Van den Abbeele, Katholieke Universiteit Leuven Discussant: Clara Chen, University of Illinois at Urbana-Champaign — Department of Accountancy 3. Executive Compensation (CPE: Accounting – 1.5CH) Session Chair: Jason Schloetzer, Georgetown University — Department of Accounting and Business Law The Determination and Interdependence of Contractual Features of Executive Equity Compensation Zhan Gao, Lancaster University Yuhchang Hwang, Arizona State University (ASU) — School of Accountancy Wan-Ting Wu, Arizona State University (ASU) Discussant: Christo Karuna, University of Houston — C.T. Bauer College of Business Say on Pay Design, Executive Pay, and Board Dependence Robert F. Göx, University of Fribourg (Switzerland) — Faculty of Economics and Social Science Discussant: Mirko Heinle, University of Pennsylvania — Accounting Department Do Executives Get More Pay Prior to Deterioration of Firm Performance? Steve Yuching Wu, University of Illinois at Urbana-Champaign Discussant: Jason Schloetzer, Georgetown University — Department of Accounting and Business Law 4. Analytic (CPE: Management Advisory Services – 1.5CH) Session Chair: Tatiana Fedyk, Arizona State University (ASU) - School of Accountancy Forward and Backward Looking Information in a Sequential Production Setting Christian Hofmann, Ludwig Maximilians University of Munich — Faculty of Business Administration (Munich School of Management) Naomi Rothenberg, University of Memphis — School of Accountancy Discussant: Lin Nan, Carnegie Mellon University A Note on the Properties of Aggregate Evaluation of Budget Proposals Steven Schwartz, SUNY at Binghamton — School of Management Austin Sudbury, Ohio State University (OSU) — Department of Accounting & Management Information Systems Richard A. Young, Ohio State University (OSU) — Department of Accounting & Management Information Systems Discussant: Thomas Hemmer, London School of Economics & Political Science (LSE) — Department of Accounting and Finance A Dynamic Model of Managerial Turnover: the Role of Persistent Information Asymmetry and Learning by Doing Ying-Ju Chen, University of California, Berkeley — Department of Industrial Engineering & Operations Research (IEOR) Mingcherng Deng, University of Minnesota — Twin Cities — Carlson School of Management Discussant: Tatiana Fedyk, Arizona State University (ASU) — School of Accountancy 5. Non Financial Disclosures (CPE: Accounting – 1.5CH) Session Chair: Xiaotao Kelvin Liu, Northeastern University — Accounting Area Verifiable Detail as a Valid Source of Disclosure Credibility in Non-Financial Strategy Disclosure James N. Cannon, Iowa State University — College of Business Christine A. Denison, Iowa State University — College of Business Discussant: TBA Managers Green Investment and Related Disclosure Decisions Patrick Martin, University of Pittsburgh — Katz Graduate School of Business Donald V. Moser, University of Pittsburgh — Accounting Group Discussant: Margaret Christ, University of Georgia Improving Decisions Using Nontraditional, Nonfinancial Accounting Information: Evaluation Mode Considerations When Benchmark Data Give Unclear Signals Hank C. Alewine, University of Alabama in Huntsville Dan N. Stone, University of Kentucky — Von Allmen School of Accountancy Discussant: Xiaotao Kelvin Liu, Northeastern University — Accounting Area 6. Panel Session – Innovations in Teaching (CPE: Accounting – 1.5CH) Moderator: Dennis Campbell, Harvard Business School Management accounting faculty around the globe have developed interesting and unique ways of teaching important management accounting topics. In this session, panelists will describe their innovations and how they may be applied across a variety of student audiences. Panelists: Bob van den Brand, Tilburg University — Center and Faculty of Economics and Business Administration Eddy Cardinaels, Tilburg University — Center and Faculty of Economics and Business Administration Francisco de Asis Martinez-Jerez, Harvard Business School Kenneth A. Merchant, University of Southern California — Leventhal School of Accounting
12:00 noon–1:30 pm	Business Luncheon and Awards Presentation MAS Midyear Meeting Best Paper Award MAS Midyear Meeting IMA Outstanding Case Award Greatest Potential Impact on Management Accounting Practice Award Journal of Management Accounting Research Best Paper Award Lifetime Contribution to Management Accounting Award
1:30 pm–3:00 pm	Concurrent Sessions 1. Compensation (CPE: Personnel/HR – 1.5CH) Session Chair: Margaret B. Shackell-Dowell, Cornell University The Design and Effects of a Long-Term Performance Plan Byung Hyun Choi, University of Southern California — Leventhal School of Accounting Visiting Scholar Simon Jonghwan Kim, University of Southern California — Leventhal School of Accounting Kyung Tae Lee, Yonsei University — Seoul Campus Kenneth A. Merchant, University of Southern California — Leventhal School of Accounting Discussant: Frank Hartmann, Erasmus University Rotterdam (EUR) — Rotterdam School of Management (RSM) Accounting for Net Performance in Compensation Contracts Shane S. Dikolli, Duke University — Fuqua School of Business Christian Hofmann, Ludwig Maximilians University of Munich — Faculty of Business Administration (Munich School of Management) Thomas Pfeiffer, University of Vienna Discussant: Mingcherng Deng, University of Minnesota — Twin Cities — Carlson School of Management Executive Compensation and Research & Development Intensity Rajiv D. Banker, Temple University Dmitri Byzalov, Temple University Chunwei Xian, Temple University — Department of Accounting Discussant: Margaret B. Shackell-Dowell, Cornell University 2. Relative Performance Schemes (CPE: Personnel/HR – 1.5CH) Session Chair: Tyler Thomas, Michigan State University Adding Tournament to Tournament: The Interactive Effect of Individual and Team Incentives Yu Tian, University of Central Florida — Kenneth G. Dixon School of Accounting Discussant: Andrew Newman, University of Pittsburgh Managers' Choices of Evaluation Criteria in Promotion Decisions: An Analysis of Alternative Job Assignments Isabella Grabner, Maastricht University Frank Moers, Maastricht University Discussant: Timothy Keune, University of Wisconsin — Madison — Department of Accounting and Information Systems Creative Performance in a Group Setting: The Impact of Compensation Scheme and Relative Performance Feedback Nathalie Beckers, Katholieke Universiteit Leuven — Faculty of Business and Economics (FBE) Martine Cools, Katholieke Universiteit Leuven — Faculty of Business and Economics (FBE) Alexandra G. H. L. Van den Abbeele, Katholieke Universiteit Leuven Discussant: Tyler Thomas, Michigan State University 3. Government and Not-for-Profit (CPE: Accounting (Governmental) – 1.5CH ) Session Chair: Leslie Eldenburg, University of Arizona — Department of Accounting Management Control Systems, Results Oriented Culture, and Performance: Evidence from Dutch Municipalities Roland F. Spekle, Nyenrode University Frank Verbeeten, University of Amsterdam — University of Amsterdam Business School Discussant: Anne Lillis, University of Melbourne — Department of Accounting and Business Information Systems Do Accountants Add Value to Nonprofit Boards? Ge Bai, Michigan State University Discussant: Naomi Soderstrom, University of Colorado at Boulder — Department of Accounting Investigation of the Impact of the Massachusetts Health Care Reform on Hospital Costs and Quality of Care Fabienne Miller, Worcester Polytechnic Institute (WPI) — Department of Management Justin Wang, Worcester Polytechnic Institute (WPI) Discussant: Leslie Eldenburg, University of Arizona — Department of Accounting 4. Decision Right Assignment (CPE: Business Management & Organization – 1.5CH) Session Chair: Justin Leiby, University of Illinois at Urbana-Champaign Organizational Structure and Gray Markets Romana L. Autrey, University of Illinois at Urbana-Champaign — Department of Accountancy Francesco Bova, University of Toronto — Rotman School of Management David Soberman, University of Toronto — Rotman School of Management Discussant: Jack Stecher, Carnegie Mellon University Decentralized Task Assignment and Centralized Contracting: On the Optimal Allocation of Authority Steffen Reichmann, University of Mannheim — Department of Business Administration and Accounting Anna Rohlfing, WHU — Otto Beisheim School of Management Discussant: Richard Young, Ohio State University (OSU) — Department of Accounting & Management Information Systems Decision Intervention: The Effect of Assigned Social Status Eddy Cardinaels, Tilburg University — Center and Faculty of Economics and Business Administration Jan Bouwens, Tilburg University — Center and Faculty of Economics and Business Administration Discussant: Justin Leiby, University of Illinois at Urbana-Champaign 5. Performance Measurement (CPE: Management Advisory Services – 1.5CH) Session Chair: Patrick Martin, University of Pittsburgh — Katz Graduate School of Business Examining a Positive Psychological Role for Performance Measures David Marginson, University of Wales System — Accounting & Finance Section Laurie McAulay, Loughborough University Melvin Roush, Pittsburg State University Tony van Zijl, Victoria University of Wellington — Faculty of Commerce and Administration Discussant: Alan Webb, University of Waterloo — School of Accounting and Finance The Role of Performance Measurement, Consultation and Information Sharing in Managing Interfirm Relationships: Survey Evidence Rong Ding, Middlesex University Discussant: Laurie Burney, Baylor University To Compensate or Control? Motivating Employees in a Multidimensional Task Margaret H. Christ, University of Georgia Scott A. Emett, Cornell University William B. Tayler, Emory University — Goizueta Business School David A. Wood, Brigham Young University — School of Accountancy Discussant: Patrick Martin, University of Pittsburgh — Katz Graduate School of Business 6. Panel Session — Key Trends in Management Accounting: Lessons from Leaders in Practice (CPE: Management Advisory Services – 1.5CH) Moderator: Sandra Richtermeyer, Xavier University and Chair Emeritus of IMA This panel will feature leaders in controllership/CFO functions and the discussion will focus on key challenges faced in management accounting practice. Learn what accounting, technology and general business issues keep them "up at night". In addition, gain insight into how they are planning today for tomorrow's challenges, and the adequacy of the preparation of today's students. The panelists will present their thoughts and then open Q&A will follow. The content of this session is designed to be informative for attendees with respect to both management accounting research and education. *Panelists:* Carolyn J. Stone, CPA, SVP &: Chief Accounting Officer, Dynegy Inc. Antonio Morales Fernandez, CMA, CFM Controller, Element Six Greg Brothers, CMA, CPA, CFO, South Texas College of Law
3:00 pm–3:30 pm	Break Sponsored by John Wiley & Sons
3:30 pm–5:00 pm	Concurrent Sessions 1. Strategic Alliances (CPE: Finance – 1.5CH) Session Chair: Todd Thornock, Iowa State University — Department of Accounting and Finance Integrated Information Systems, Risk Sharing and Alliance Risk Margaret H. Christ, University of Georgia Andreas I. Nicolaou, Bowling Green State University — Accounting & Management Information Systems Discussant: Roland Spekle, Nyenrode University Which Control Strategies and Configurations Affect Performance? Evidence from Large Scale Outsourcing Arrangements Pankaj Nagpal, Case Western Reserve University — Weatherhead School of Management Kalle J. Lyytinen, Case Western Reserve University Richard J. Boland Jr., Case Western Reserve University — Department of Information Systems Discussant: Wim Van der Stede, London School of Economics & Political Science (LSE) Investigation of Information Control and Reputation as Informal Controls Against Hold-Ups Fabienne Miller, Worcester Polytechnic Institute (WPI) — Department of Management Andrea Drake, Louisiana Tech University Discussant: Todd Thornock, Iowa State University — Department of Accounting and Finance 2. Non-Financial Performance Measures (CPE: Management Advisory Services – 1.5CH) Session Chair: Christine Denison, Iowa State University — College of Business Management of Revenue Streams of Intellectual Properties in Sequential Markets James Jianxin Gong, University of Illinois at Urbana-Champaign S. Mark Young, University of Southern California — Leventhal School of Accounting Discussant: Jae Yong Shin, Seoul National University — College of Business Administration The Joint Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts Clara Xiaoling Chen, University of Illinois at Urbana-Champaign — Department of Accountancy Ella Mae Matsumura, University of Wisconsin — Madison — Department of Accounting and Information Systems Jae Yong Shin, Seoul National University — College of Business Administration Discussant: Michal Matejka, Arizona State University (ASU) — W.P. Carey School of Business The Effect of Extrinsic Rewards on Knowledge Sharing in a Team Setting Nikki Shoemaker, University of North Texas — Department of Accounting Discussant: Christine Denison, Iowa State University — College of Business 3. Uncertainty (CPE: Management Advisory Services – 1.5CH) Session Chair: Tatiana Sandino, University of Southern California — Leventhal School of Accounting Is the Interactive Use of Management Control Systems Really Driven by Strategic Uncertainties? Yannick de Harlez, Catholic University of Lille — Institut d'Économie Scientifique et de Gestion (IESEG) Discussant: Isabella Grabner, Maastricht University School of Business and Economics The Combined Effect of Task Specific Skill Uncertainty, Task Difficulty, and Performance Benchmark Frame on Self-Selection Jason Brown, Indiana University Bloomington — Department of Accounting Sukari Farrington, University of South Florida — College of Business Administration Discussant: Rebecca Lynn Hannan, Georgia State University — J. Mack Robinson College of Business Organizational Design Choices in Franchising Chains Sofie Verbieren, Katholieke Universiteit Leuven — Faculty of Business and Economics (FBE) Martine Cools, Katholieke Universiteit Leuven — Faculty of Business and Economics (FBE) Alexandra G. H. L. Van den Abbeele, Katholieke Universiteit Leuven Discussant: Tatiana Sandino, University of Southern California — Leventhal School of Accounting 4. Capital Markets (CPE: Accounting – 1.5CH) Session Chair: Robert Göx, University of Fribourg (Switzerland) — Faculty of Economics and Social Science Institutional Ownership and Executive Compensation: Evidence from U.S. Banks During the Financial Crisis Huiqi Gan, Virginia Commonwealth University (VCU) — School of Business Lisa Victoravich, University of Denver — Daniels College of Business Pisun Xu, University of Denver Discussant: Dan Weiss, Tel Aviv University — Faculty of Management Shareholder Rights and Employment Curtis Hall, University of Arizona — Eller College of Management Discussant: Shijun Cheng, University of Maryland — Robert H. Smith School of Business Strategic Use of Demand-Enhancing Investment to Elicit Market Information Brian Mittendorf, Ohio State University (OSU) — Fisher College of Business Jiwoong Shin, Yale School of Management Dae-Hee Yoon, Yonsei University Discussant: Robert Göx, University of Fribourg (Switzerland) — Faculty of Economics and Social Science 5. Research and Practice (CPE: Management Advisory Services – 1.5CH) Session Chair: Gordon Potter, Cornell University Life after RAPM: First Steps in the Development of a New Construct Theresa Libby, University of Waterloo — School of Accounting and Finance Murray R. Lindsay, University of Lethbridge — Faculty of Management Discussant: Ranjani Krishnan, Michigan State University — Department of Accounting & Information Systems Practitioners are from Mars; Academics are from Venus? An Empirical Investigation of the Research Practice Gap in Management Accounting Basil Phillip Tucker, University of South Australia — School of Commerce Alan Lowe, Aston University — Aston Business School Discussant: Theresa Libby, University of Waterloo — School of Accounting and Finance A Suggested Framework for the Integration of Activity-Based Costing (ABC) in a Lean Environment to Enhance Companies Competitive Position — A Case Study in Egypt Sarah Gamal Abd Allah, The German University in Cairo Discussant: Gordon Potter, Cornell University 6. Panel Session — Integrating Teaching and Research (CPE: Accounting – 1.5CH) Moderator: Karen Sedatole, Michigan State University Motivating students and enhancing our research productivity may seem contradictory. However, some of our colleagues have developed interesting and effective ways of bringing academic research to the classroom. The panelists will share their experiences integrating research and teaching. Panelists: Shannon Anderson, University of California — Davis Jan Bouwens, Tilburg University Henri Dekker, VU University Amsterdam Anne Farrell, Miami University Ohio
6:00 pm–8:00 pm	Reception
Saturday, January 7, 2012 — MAS Conference
7:15 am–8:15 am	Continental Breakfast and Research Forum (CPE: Accounting – 1CH) 1. Risk Reporting to the Board of Directors Field Study Among Norwegian Banks and Power Companies Terje Berg, Norwegian School of Management BI Sjur Westgaard, Norwegian University of Science and Technology (NTNU) — Department of Industrial Economics and Technology 2. Reporting Methods in Management Accounting Field Research Lili-Anne Kihn, University of Tampere — School of Business Administration Eeva-Mari Ihantola, University of Tampere 3. An Experimental Examination of Perceptions of Fairness on Transfer Pricing Decisions and Firm Profit Kimberly M. Sawers, Seattle Pacific University Woody M. Liao, University of California, Riverside 4. The Effect of Enterprise Risk Management Implementation on the Value of Companies Listed in the Nairobi Stock Exchange Nelson Maina Waweru, York University — Atkinson School of Administrative Studies Eric Simiyu Kisaka, RAMOS Partners 5. The Implementation and Impact of the Balanced Scorecard on Shared Service Units: A Car Dealership Case Tsuilin Kuo, Fu-Jen Catholic University Anne Wu, National Chengchi University (NCCU) 6. Examining Innovation Capabilities from Internal and External Perspectives Cheng-Jen Huang, Tunghai University 7. A Cross-Cultural Investigation of Financial Attitude Constructs in Six Countries Stephanie M. Bryant, University of South Florida — School of Accountancy Lan Guo, Wilfrid Laurier University Dan N. Stone, University of Kentucky — Von Allmen School of Accountancy Benson Wier, Virginia Commonwealth University (VCU) — Department of Accounting Alex Nikitkov, Brock University Chunyan Ren, Xiamen University Edson Luiz Riccio, University of São Paulo Samir Trabelsi, Brock University — Faculty of Business Lifang Zhang, Nanjing University Shen Milton, University of Alabama in Huntsville 8. The Decision Motivating Influence of Strategy Ronald N. Guymon, Georgia State University W. Timothy Mitchell, Georgia State University — School of Accountancy 9. The Income Effects of Alternative Inventory Costing Methods from an Information Economics Perspective Hemantha Herath, Brock University — Faculty of Business Xiaoting (Christy) Lu, Brock University — Faculty of Business 10. The Measurements and Determinants of Budgetary Slack: Empirical Evidence of Listed Companies in Thailand Pornpan Damrongsukniwat, Chulalongkorn University — Department of Accounting Danuja Kunpanitchakit, Chulalongkorn University — Department of Accounting Supol Durongwatana, Chulalongkorn University — Department of Statistics 11. Institutional Drivers of Conformity — Evidence for Management Accounting from Brazil and Germany Michael Brandau, University of Dortmund — Economics and Social Sciences Andreas Heinrich Hoffjan, Dortmund University of Technology Rouven Trapp, Dortmund University of Technology Christoph Endenich, Dortmund University of Technology 12. Analysis of Investment Incentives and the Influence of Growth Options in Regulated Industries Sabine Pallas, Technische Universität München
8:30 am–10:00 am	JMAR Research Conference (CPE: Accounting – 1.5CH) Moderator: Ramji Balakrishnan IT in Management Controls: Practical Potentials and Challenges for Theory Manuel Wiesche, Technische Universität München Michael Schermann, Technische Universität München Helmut Krcmar, Technische Universität München Discussant: Chris Chapman, Imperial College Subordinates as the First Line of Defense Against Biased Financial Reporting S. Jane Kennedy, University of Washington Thomas W. Vance, University of Waterloo Alan Webb, University of Waterloo Discussant: Kristy Towry, Emory University
10:00 am–10:30 am	Break
10:30 am–12:00 noon	Concurrent Sessions 1. Corporate Governance and Firm Performance (CPE: Finance – 1.5CH) Session Chair: Brian Cadman, University of Utah — School of Accounting and Information Systems Paygaps and Performance: Differences Across Cultures Mihir N. Mehta, Temple University — Fox School of Business and Management Rajiv D. Banker, Temple University Danlu Bu, Southwestern University of Finance and Economics (SWUFE) — School of Business Administration Discussant: Kip R. Krumwiede, University of Richmond A Re-Examination of Diversification and Firm Productivity Hsihui Chang, Drexel University Guy Dinesh Fernando, SUNY University at Albany Dhinu Srinivasan, University of Pittsburgh — Accounting Group Arindam Tripathy, University of Washington, Tacoma Discussant: Nathan V. Stuart, University of Wisconsin Oshkosh Corporate Governance Mandates and Firm Outcomes Reena Aggarwal, Georgetown University — Robert Emmett McDonough School of Business Jason D. Schloetzer, Georgetown University — Department of Accounting and Business Law Rohan G. Williamson, Georgetown University — Department of Finance Discussant: Brian Cadman, University of Utah — School of Accounting and Information Systems 2. Subjective Performance Evaluation (CPE: Personnel/HR – 1.5CH) Session Chair: Gary Hecht, Emory University — Goizueta Business School Long-Term Incentives, Managerial Effort and Supervisor Evaluation Bias Nicola Dalla Via, Ca Foscari University of Venice Frank G. H. Hartmann, Erasmus University Rotterdam (EUR) — Rotterdam School of Management (RSM) Paolo Collini, University of Trento — Department of Economics Discussant: Jasmijn Bol, University of Illinois at Urbana-Champaign — College of Business Managers Discretionary Adjustments: The Influence of Uncontrollable Events and Bonus Compensation Structure Jasmijn C. Bol, University of Illinois at Urbana-Champaign — College of Business Gary Hecht, Emory University — Goizueta Business School Steven D. Smith, University of Illinois at Urbana-Champaign — College of Business Discussant: Wendy Bailey, Northeastern University The Forward-Looking Role of Subjectivity in Performance and Promotion Evaluations: Evidence from Professional Services Jasmijn C. Bol, University of Illinois at Urbana-Champaign — College of Business Justin Leiby, University of Illinois at Urbana-Champaign Discussant: Gary Hecht, Emory University — Goizueta Business School 3. Relative Performance Evaluation (CPE: Personnel/HR – 1.5CH) Session Chair: Haijin Lin, University of Houston Cost Heterogeneity and Relative Performance Evaluation Sudhir S. Jaiswall, Simon Graduate School of Business, University of Rochester Discussant: Ana Albuquerque, Boston University — School of Management Handicaps in Relative Performance Compensation: An All-Pay Auction Approach Pablo Casas-Arce, Universitat Pompeu Fabra — Faculty of Economic and Business Sciences Francisco de Asis Martinez-Jerez, Harvard Business School Discussant: Henry Friedman, University of Pennsylvania Peer Group Composition, Peer Performance Aggregation, and Detecting Relative Performance Evaluation Dirk E. Black, Duke University — Fuqua School of Business Shane S. Dikolli, Duke University — Fuqua School of Business Christian Hofmann, Ludwig Maximilians University of Munich — Faculty of Business Administration (Munich School of Management) Discussant: Haijin Lin, University of Houston 4. Participative Decision Making (CPE: Management Advisory Services – 1.5CH) Session Chair: Thomas Vance, University of Waterloo — School of Accounting and Finance Managerial Influence in Performance Measurement System Design: A Recipe for Success? Anne-Marie Kruis, Nyenrode University Sally K. Widener, Rice University — Jesse H. Jones Graduate School of Management Discussant: Henri Dekker, VU University Amsterdam — Department of Accounting How Much Influence Do Business Unit Management Accountants Get From Their Business Unit Managers? An Empirical Investigation J.A. ten Rouwelaar, Nyenrode Business University Discussant: Lan Guo, Wilfrid Laurier University Participative Budgeting, Psychological Contracts, and Honesty of Communication Eric Marinich, Michigan State University — Department of Accounting & Information Systems Michael D. Shields, Michigan State University — Department of Accounting & Information Systems Ranjani Krishnan, Michigan State University — Department of Accounting & Information Systems Discussant: Thomas Vance, University of Waterloo — School of Accounting and Finance 5. Monitoring (CPE: Personnel/HR – 1.5CH) Session Chair: William Tayler, Emory University — Goizueta Business School The Substitute Effect of Monitoring Mechanisms and Performance-Based Executive Compensation in Family Firms: Evidence from an Emerging Market Joanna L.Y. Ho, University of California, Irvine — Accounting Area Discussant: Mina Pizzini, Southern Methodist University (SMU) — Accounting Department The Effect of Horizontal Monitoring on Individual Performance in the Presence of Task Interdependencies Karen L. Sedatole, Michigan State University — Department of Accounting & Information Systems Amy Swaney, Michigan State University Alex Woods, College of William and Mary Discussant: Frank Moers, Maastricht University Discouraging Honor Among Thieves to Limit Collusion John Harry Evans III, University of Pittsburgh — Katz Graduate School of Business Donald V. Moser, University of Pittsburgh — Accounting Group Andrew H. Newman, University of Pittsburgh Bryan Stikeleather, University of Pittsburgh — Katz Graduate School of Business Discussant: William Tayler, Emory University — Goizueta Business School 6. Teaching Cases (CPE: Accounting – 1.5CH) Moderator: Raef Lawson, IMA Logistics Costs at Engines Industrial Center Marcela Porporato, York University — Atkinson School of Administrative Studies Discussant: TBA Bastion Finance Shane Moriarity, UNITEC Institute of Technology Andrew Slessor, UNITEC Institute of Technology Discussant: Nick Fessler, University of Central Missouri Caribbean Brewers: Management Control, Governance and Ethics Suresh S. Kalagnanam, University of Saskatchewan — Edwards School of Business Doug Kalesnikoff, University of Saskatchewan — Edwards School of Business Discussant: Bernhard Reichert, University of Texas at Austin — Red McCombs School of Business Simulating the Target Costing Process in a Product Design Environment Dan Swenson, Arizona State University (ASU) — School of Accountancy Patricia C. Everaert, Ghent University Discussant: Mark Klassen, University of Saskatchewan Alliance Healthcare Network: Using a Balanced Scorecard to Motivate Change Anne M. A. Sergeant, Grand Valley State University — Department of Accounting & Taxation Paulette A. Ratliff-Miller, Grand Valley State University Discussant: Ronald Guymon, Georgia State University
12:00 noon–1:30 pm	Luncheon Speaker: Greg Waymire, Emory University, President of the American Accounting Association
1:30 pm–3:00 pm	Concurrent Sessions 1. Cost Systems II (CPE: Management Advisory Services – 1.5CH) Session Chair: Gavin Cassar, University of Pennsylvania — The Wharton School Impact of Labor Laws on Cost Behavior Rajiv D. Banker, Temple University Dmitri Byzalov, Temple University Lei Tony Chen, Guanghua School of Management, Peking Univeristy Discussant: Dhinu Srinivasan, University of Pittsburgh — Accounting Group Bertrand Competition, Market Information and Observability Carolyn M. Callahan, University of Memphis — Fogelman College of Business and Economics E. Ann Gabriel, Ohio University — School of Accountancy Discussant: Romana L. Autrey, University of Illinois at Urbana-Champaign — Department of Accountancy Overhead Cost Measurement: Evidence from Danish Firms' Switch from Variable to Absorption Costing Bjorn N. Jorgensen, University of Colorado at Boulder — Department of Accounting Paige Harrington Patrick, University of Colorado at Boulder Naomi S. Soderstrom, University of Colorado at Boulder — Department of Accounting Discussant: Gavin Cassar, University of Pennsylvania — The Wharton School 2. Sticky Costs (CPE: Accounting – 1.5CH) Session Chair: Zeshawn Beg, Harvard Business School Determinants of Sticky Costs:An Analysis of Cost Behavior Using United States Air Transportation Industry Data James N. Cannon, Iowa State University — College of Business Discussant: Denton Collins, Texas Tech University — Rawls College of Business Cost Stickiness in Large versus Small Firms Shijun Cheng, University of Maryland — Robert H. Smith School of Business Wei Jiang, Jinan University Yeqin Zeng, Michael G. Foster School of Business, University of Washington Discussant: Rosemary Fullerton, Utah State University — School of Accountancy Do Expense Prediction Errors Undermine Analysts' Earnings Forecasts? Mustafa Ciftci, Binghamton University Raj Mashruwala, University of Illinois at Chicago Dan Weiss, Tel Aviv University — Faculty of Management Discussant: Zeshawn Beg, Harvard Business School 3. Budgeting (CPE: Finance – 1.5CH) Session Chair: Ivo Tafkov, Georgia State University Capital Budget Renegotiations and the Adverse Consequences of Delegating Investment Decision Rights Julius André, Maastricht University — Department of Accounting and Information Management Alexander Bruggen, Maastricht Accounting and Auditing Research and Education Center (MARC) Frank Moers, Maastricht University Discussant: Sofie Verbieren, Katholieke Universiteit Leuven — Faculty of Business and Economics (FBE) Dynamic Bonus Pools Jörg Budde, University of Bonn — Economic Science Area Christian Hofmann, Ludwig Maximilians University of Munich — Faculty of Business Administration (Munich School of Management) Discussant: Martin Wu, University of Illinois at Urbana-Champaign Do You Fear Your (Heterogeneous) Peers? An Experimental Investigation About Peer-Induced Fairness Concerns in a Capital Budgeting Setting Bart Dierynck, Katholieke Universiteit Leuven — Faculty of Business and Economics (FBE) Discussant: Ivo Tafkov, Georgia State University 4. Social Norms (CPE: Behavioral Ethics – 1.5CH ) Session Chair: Yue May Zhang, Northeastern University — College of Business Administration Controlling Trust and Trusting Controls Narisa Tianjing Dai, University of International Business and Economics Guliang Tang, Beijing Technology and Business University Xuan Xiao, University of International Business and Economics Discussant: Andrea Drake, Louisiana Tech University Strategic Reputation Building and Norm Enforcement: An Experimental Study in a Capital Budgeting Setting Markus C. Arnold, University of Hamburg Dominik Schreiber, University of Hamburg Discussant: Frederick Rankin, Colorado State University — College of Business When are Signing Bonuses More than Just Pay to Play? An Experimental Investigation Willie Choi, University of Pittsburgh — Accounting Group Discussant: Yue May Zhang, Northeastern University — College of Business Administration 5. Multi-Dimensional Performance Measurement Systems (CPE: Personnel/HR – 1.5CH) Session Chair: Melissa Martin, Arizona State University (ASU) Popularizing a Management Accounting Idea: The Case of the Balanced Scorecard David J. Cooper, University of Alberta — School of Business Mahmoud Ezzamel, University of Wales System — Accounting & Finance Section Sandy Q. Qu, York University — Schulich School of Business Discussant: Jan Mouritsen, Copenhagen Business School Limiting the Effect of Attribution and Pattern Recognition Errors When Using the Balanced Scorecard as a Strategy Evaluation Tool Lan Guo, Wilfrid Laurier University Theresa Libby, University of Waterloo — School of Accounting and Finance Bernard Wong-On-Wing, Washington State University Dan Yang, Southwestern University of Finance and Economics Discussant: Kimberly Sawers, Seattle Pacific University Product Complexity and Supply Chain Performance Measurement: A Comparative Case Study Neale G. O'Connor, University of Hong Kong — School of Business Anne Wu, National Chengchi University (NCCU) April Yu Yue, University of Hong Kong — School of Business Discussant: Melissa Martin, Arizona State University (ASU) 6. Panel Session — Management Accounting Curricula — Draft Recommendations of the Joint IMA-MAS Task Force (CPE: Business Management and Organization – 1.5CH) Moderator: Raef Lawson, Institute of Management Accountants In an unprecedented collaboration, the Management Accounting Section and the Institute of Management Accountants have formed a Joint Task Force to make recommendations on model Management Accounting Curricula. The draft recommendations presented in this panel session are based on an extensive analysis of the knowledge, skills, and abilities required by today's management accountants; the development of a framework of management accounting knowledge; and the identification, on the basis of survey evidence, of gaps between practice-based demands and current course and curricular offerings in management accounting. Feedback and input from MAS members is welcome and critically important in terms of moving forward with the Task Force's recommendations. Panelists: Ed Blocher, University of North Carolina Gary Cokins, SAS Jim Sorensen, University of Denver

2012 Management Accounting Section
Research and Case Conference
and IMA Doctoral Colloquium

Preliminary Program

2012 Management Accounting Section
Research and Case Conference

Access to Full Papers

2012 Management Accounting Section Research and Case Conference and IMA Doctoral Colloquium

Preliminary Program

2012 Management Accounting Section Research and Case Conference

Access to Full Papers

2012 Management Accounting Section
Research and Case Conference
and IMA Doctoral Colloquium

2012 Management Accounting Section
Research and Case Conference