American Accounting Association

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

JANUARY 5–7, 2012  •  HOUSTON, TEXAS
Call for SubmissionsRegistrationHotel InformationMeeting ProgramDoctoral Consortium

Preliminary Program

2012 Management Accounting Section
Research and Case Conference

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

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 and Credit Hours (CH) in red. Each Credit Hour is based on 50 minutes. The Program Level for each of these sessions is Basic, unless otherwise stated. Delivery Method: Group Live

American Accounting Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

To register for this course, visit the Web site and register online or contact (941)-921-7747. For more information regarding refund, complaint and program cancellation policies, please contact our offices at (941)-921-7747.

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