Program | American Accounting Association

Registration is Now Open!

The 2017 Management Accounting Section Meeting will be held January 5-7, 2017 at the Caribe Hilton in San Juan, Puerto Rico. The meeting will include the Research Conference, IMA Doctoral Colloquium and Teaching Symposium.
We would like to thank the Institute of Management Accountants for its generous support in sponsoring the 2017 Management Accounting Section Doctoral Colloquium.
San Juan Key Travel Facts

• United States Citizens don’t need a passport to enter the island. Spanish and English are the official languages. Most Puerto Ricans speak English.

• The United States dollar is the official currency. Puerto Rico is in the Atlantic Time Zone, which is 1 hour ahead of Eastern Standard Time (EST), and identical to Eastern Daylight Time (EDT).

• The phone system is the same as in the U.S. The Island‘s area codes are 787 and 939.
Opening Plenary Speaker sponsored by CGMA

Cynthia Cooper is a best-selling author, consultant and internationally recognized speaker on ethical leadership and corporate governance best practices. She was named one of Time Magazine’s Persons of the Year for her role in uncovering the fraud at WorldCom, one of the largest corporate frauds in history.
Click here to learn more!

Wednesday, January 4, 2017 - IMA Doctoral Colloquium

6:00 pm-8:00 pm	Doctoral Students’ Welcome Reception

Thursday, January 5, 2017 - IMA Doctoral Colloquium

7:30 am-5:30 pm	IMA Doctoral Colloquium Program

Thursday, January 5, 2017 - MAS Research Conference

2:00 pm-7:00 pm	Registration
6:00 pm-8:00 pm	Early Bird Reception

Friday, January 6, 2017 — MAS Research Conference

7:00 am-8:15 am 8:30 am - 10:00 am	Breakfast Accounting - 1.5 CH Sponsored by Institute of Management Accountants "Academic Resources from the IMA" Ethical Leadership for the 21st Century Speaker: Cynthia Cooper

10:00 am-10:30 am	Coffee Break and Research Exhibition Session Accounting - 0.5 CH How Do the Management Accounting Capabilities Impact on Organizational Performance? From the Viewpoint of Absorptive Capacity Kazunori Fukushima, Seinan Gakuin University Takehiro Metok, Musashi University What Factors Affect the Valuation of Reward Objects? Michael Petersen, North Dakota State University Casey Rowe, Purdue University Margaret Anderson, North Dakota State University Has Consistent Disregard of the Influence of Financial Incentives Undermined Balanced Scorecard Research? Dutch Fayard, American Accounting Association

10:30 am-12:00 pm	Concurrent Sessions Session 1.1: Panel - New Technologies: Implications for Research, Teaching and Practice Accounting - 1.5 CH Moderator: Rick Payne, ICAEW If many commentators are to be believed, we are in the midst of a technological revolution. It is claimed that many knowledge based jobs are being automated and that educational models are being transformed. In addition, data scientists may supplant even the most qualified management accountants. But of course similar claims have been made before so we need to separate the hype from reality. This panel will provide an opportunity to discuss the implications of new technologies for the management accounting community. We will explore the following questions: Are there new research opportunities (topics and methods) — for example to what extent will analytics help with business decision making and can management accounting researchers use big data to generate new insights? How far do teaching methods and syllabuses need to change — for example will traditional lectures be completely replaced by on-line delivery and should management accounting content place more emphasis on statistics and data science? To what degree is management accounting practice changing — for example to what extent is the work of management accounting being automated and are management accountants exploiting new sources of data and methods of analysis? Panelists: Cristiano Busco, University of Roehampton Jim Collins, IBM Ann Dzuranin, Northern Illinois University Gary Hecht, University of Illinois at Urbana-Champaign Kenneth Merchant, University of Southern California Session 1.2: Contracts Personnel/HR - 1.5 CH Session Chair: Thomas Hemmer, Rice University Gross and Net Compensation Contracts Christian Hofmann, Ludwig-Maximilian University of Munich Steven Huddart, The Pennsylvania State University Thomas Pfeiffer, Vienna University of Economics and Business Discussant: Haijin Lin, University of Houston Contracting with Opportunistic Partners: An Incomplete Contracts Approach Pablo Casas-Arce, Arizona State University Thomas Kittsteiner, RWTH Aachen University Francisco de Asis Martinez-Jerez, University of Notre Dame Discussant: Clemens Löffler, Vienna University of Economics and Business Performance Monitoring and Incentives in Hierarchies Christian Hofmann, Ludwig-Maximilian University of Munich Raffi Indjejikian, University of Michigan Discussant: Thomas Hemmer, Rice University Session 1.3: Experience and Decision Rights Accounting - 1.5 CH Session Chair: Heba Abdel-Rahim, Georgia State University The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations: Experimental Evidence Markus Arnold, University of Bern Florian Elsinger, University of Bern Frederick W. Rankin, Colorado State University Discussant: Karen De Meyst, KU Leuven Improving Performance Measures Through Managerial Rotation Eddy Cardinaels, KU Leuven Bart Dierynck, Tilburg University Victor Van Pelt, Tilburg University Discussant: Margaret Christ, The University of Georgia The Effect of Superiors’ Prior Task Experience on Employees’ Targets Christoph Feichter, Maastricht University Discussant: Heba Abdel-Rahim, Georgia State University Session 1.4: Target Setting and Forecasting Accounting - 1.5 CH Session Chair: Michal Matejka, Arizona State University Organizational Design and Voluntary Disclosure: The Effect of Target Setting Quality on the Provision and Nature of Management Guidance Isabella Grabner, Maastricht University Frank Moers, Maastricht University Patrick Vorst, Maastricht University Discussant: Wim Van der Stede, The London School of Economics and Political Science Transformation Indicators, Earnings Persistence, and Forecast Errors Rajiv Banker, Temple University Danlu Bu, Southwestern University of Finance and Economics Yi Liang, Temple University Xinjie Ma, Temple University Discussant: Gordon Potter, Cornell University The Use of Analyst Forecasts in the Target Setting of Executive Annual Bonus Contracts Sunhwa Choi, Lancaster University Sunyoung Kim, Monash University Sewon Kwon, Seoul National University Jae Yong Shin, Seoul National University Discussant: Michal Matejka, Arizona State University Session 1.5: Drivers of Honesty Accounting - 1.5 CH Session Chair: Jeremy Douthit, The University of Arizona Moral Attitudes toward Measure Management Jeremiah Bentley, University of Massachusetts Amherst Matthew Bloomfield, The University of Chicago Robert Bloomfield, Cornell University Tamara Lambert, Lehigh University Discussant: Paula van Veen-Dirks, University of Groningen Moral Reasoning, Distributional Inequity, and Honest Reporting Sylvia Hsingwen Hsu, York University Janne Chung, York University Discussant: Steve Smith, Brigham Young University Sabotage in Capital Budgeting: The Effects of Control and Honesty on Investment Decisions Markus Brunner, Technical University of Munich Andreas Ostermaier, Technical University of Munich Discussant: Jeremy Douthit, The University of Arizona Session 1.6: Healthcare Accounting - 1.5 CH Session Chair: Naomi Soderstrom, The University of Melbourne Bond Market Participation by Healthcare Organizations: An Examination of Accounting Discretion and Charity Care Amanda Beck, Georgetown University Collin Gilstrap, The University of Toledo Jordan Rippy, The University of Alabama Brian Vansant, Auburn University Discussant: Hamilton Elkins, University of Saskatchewan Do Hospitals with Higher Direct Cost Ratios Have Lower Readmission Rates? Ge Bai, Johns Hopkins University Gerard Anderson, Johns Hopkins University Andrew Rogers, Johns Hopkins University Tim Xu, Johns Hopkins University Discussant: Martin Holzhacker, Michigan State University The Influence of Ownership and Regulatory Scrutiny on Earnings Management in U. S. Hospitals Melvin Lamboy-Ruiz, Iowa State University James Cannon, Iowa State University Olena Watanabe, Iowa State University Discussant: Naomi Soderstrom, The University of Melbourne Session 1.7: Goal Setting Personnel/HR - 1.5 CH Session Chair: Alan Webb, University of Waterloo Do Mixed Incentives Interact with the Explicit Communication of Organizational Priority? Michael Majerczyk, Georgia State University Yu Tian, University of Central Florida Brad Tuttle, University of South Carolina Discussant: Michael Petersen, North Dakota State University The Impact of Knowledge Transfer on Investments in Knowledge Creation in Firms Ivo Tafkov, Georgia State University Kristy Towry, Emory University Flora Zhou, Georgia State University Discussant: Tyler Thomas, University of Wisconsin–Madison Shall We Make Goals Public? Self-Set Performance Goal, Incentive System, and Goal Difficulty Clara Chen, University of Illinois at Urbana-Champaign Huaxiang Yin, Nanyang Technological University Yue May Zhang, Northeastern University Discussant: Alan Webb, University of Waterloo

12:00 pm-1:30 pm	Luncheon and Award Presentations Accounting - 1.0 CH Midyear Meeting Best Paper Award Presented by: Christian Hofmann, Ludwig-Maximilian University of Munich Best Case Award sponsored by the IMA Presented by: Raef Lawson, Institute of Management Accountants Impact on Management Accounting Practice Award sponsored by the CGMA joint venture between the AICPA and CIMA Presented by: Ken Witt, AICPA Wim Van der Stede, The London School of Economics and Political Science Journal of Management Accounting Research Best Paper Award Presented by: Victor Maas, University of Amsterdam Lifetime Contribution to Management Accounting Award sponsored by the CGMA joint venture between the AICPA and CIMA Presented by: Monte Swain, Brigham Young University

1:30 pm-3:00 pm	Concurrent Sessions Session 2.1: IMA Best Case Award and Panel Accounting - 1.5 CH Moderator: Raef Lawson, Institute of Management Accountants Panel: Writing and Using Cases and Best Case Award Winner The IMA’s case journal (IECJ) provides an outstanding collection of cases for management accounting courses. The panel discussion will include the following:, Ann Dzuranin, "Huskie Motor Corporation: Visualizing the Present and Predicting the Future," winner of Best Case Award at MAS/IMA Case Conference. How to Write Cases • How to Use Cases in the Classroom, and Why They are Useful IMA Resources Available to Case Writers Panelists: Monte Swain, Brigham Young University Margaret Shackell, Cornell University Kip Krumwiede, Institute of Management Accountants Ann Dzuranin, Northern Illinois University Session 2.2: Corporate Social Responsibility Accounting - 1.5 CH Session Chair: Victor Maas, University of Amsterdam Spending Working Time on Social Goal Achievement: The Influence of Monitoring, Profitability and Budget Negotiations Karen De Meyst, KU Leuven Discussant: Marcel Van Rinsum, RSM Erasmus University The Complementarity between CSR Disclosures and the Use of CSRBased Performance Measures in CEO Annual Incentive Contracts Isabella Grabner, Maastricht University Annelies Renders, Maastricht University Lu Yang, Maastricht University Discussant: Sam (Sunghan) Lee, Iowa State University How Much Attention Do Evaluators Pay to Corporate Social Responsibility (CSR) Information and Does this Impact the Performance Ratings in a Balanced Scorecard Setting? — Results from an Eye-Tracking Experiment Lucia Bellora-Bienengräber, University of Hamburg Lasse Mertins, Johns Hopkins University Alexander Bassen, University of Hamburg Discussant: Victor Maas, University of Amsterdam Session 2.3: Accounting and Corporate Decisions Accounting - 1.5 CH Session Chair: Marcus Nisch, Goethe University Frankfurt Accounting Conservatism and Incentives: Intertemporal Considerations Jonathan Glover, Columbia University Haijin Lin, University of Houston Discussant: Viktoria Diser, Ludwig-Maximilian University of Munich Incentive Provision and Optimal Group Formation for Development Projects Oliver Dürr, Esslingen University Markus Nisch, Goethe University Frankfurt Anna Rohlfing-Bastian, Goethe University Frankfurt Discussant: Martin Wu, University of Illinois at Urbana-Champaign Selective Information Sharing of a Multi-Product Manufacturer Clemens Löffler, Vienna University of Economics and Business Discussant: Marcus Nisch, Goethe University Frankfurt Session 2.4: Contract Choice and Fairness Personnel/HR - 1.5 CH Session Chair: Gary Hecht, University of Illinois at Urbana-Champaign Contracts, Controllability, Fairness, and Misreporting H. Scott Asay, The University of Iowa Jace Garrett, Clemson University Bill Tayler, Brigham Young University Discussant: Todd Thornock, Iowa State University Does Bonus versus Penalty Contract Matter When Workers Can Choose Their Contract? George Gonzalez, University of Lethbridge Vicky Hoffman, University of Pittsburgh Donald Moser, University of Pittsburgh Discussant: Victor van Pelt, Tilburg University How Does Reducing Pay Dispersion Affect Employee Behavior? Conor Brown, University of Pittsburgh Harry Evans, University of Pittsburgh Donald Moser, University of Pittsburgh Adam Presslee, University of Pittsburgh Discussant: Gary Hecht, University of Illinois at Urbana-Champaign Session 2.5: Employee Personalities and Characteristics Personnel/HR - 1.5 CH Session Chair: Sandra Vera-Munoz, University of Notre Dame Behavioral Responses to Multiple Performance Measures: Does Personality Matter? Kelsey Dworkis, University of Denver Lorenzo Patelli, University of Denver Discussant: Lan Guo, Wilfrid Laurier University The Impact of Personality on the Role of Management Accountants: A Job Crafting Perspective Sandra Tillema, University of Groningen Paula van Veen-Dirks, University of Groningen Discussant: Kelsey Dworkis, University of Denver Audit Team Characteristics Matter: How Diversity Affects Audit Quality Mara Cameran, Bocconi University Angelo Ditillo, Bocconi University Angela Kate Pettinicchio, Bocconi University Discussant: Sandra Vera-Munoz, University of Notre Dame Session 2.6: Planning and Resource Adjustments Accounting - 1.5 CH Session Chair: Mark Anderson, University of Calgary The Impact of International Takeover Laws on Corporate Resource Adjustments: Evidence from the Asymmetric Behavior of Selling, General, and Administrative Costs James Cannon, Iowa State University Bingbing Hu, Hong Kong Baptist University Jay Junghun Lee, University of Massachusetts Boston Daoguang Yang, University of Xiamen Discussant: Raj Mashruwala, University of Calgary Sensitivity of Outsourcing Costs to Demand Characteristics in Private and State-Owned Enterprises Rajiv Banker, Temple University Soojin Lee, Temple University Han-Up Park, Temple University Discussant: Peter Oh, University of Southern California Aiming to Beat Expectations: Do Growth Firms Set Revenue Targets above Analyst Forecasts? Jae Eun Choi, Seoul National University Sewon Kwon, Seoul National University Jae Yong Shin, Seoul National University Discussant: Mark Anderson, University of Calgary Session 2.7: Budgets for Performance Evaluations Accounting - 1.5 CH Session Chair: Michael Majerczyk, Georgia State University Reciprocity, Ethical Climate, and Role Duality: Another Look at Budgetary Participation Anne-Marie Kruis, Nyenrode University Roland Spekle, Nyenrode University Sally Widener, Clemson University Discussant: Francisco de Asis Martinez-Jerez, University of Notre Dame Budgetary Pressure and Performance in Unstable Production Environments Jeremy Douthit, The University of Arizona Ashley Sauciuc, The University of Arizona Discussant: Gregory McPhee, Florida International University The Use of a Single Budget or Separate Budgets for Planning and Performance Evaluation Markus Arnold, University of Bern Martin Artz, Frankfurt School of Finance & Management Discussant: Michael Majerczyk, Georgia State University

3:00 pm-3:30 pm	Coffee Break and Research Exhibition Session Accounting - 0.5 CH Slack Resources as Real Options: A Life Cycle Analysis Mark Anderson, University of Calgary Joo Hyung Lee, University of Calgary The Structure and Economic Determinants of CEO Compensation: A Comparative Analysis between Pre and Post Financial Crisis Periods Mahfuja Malik, Boston University Daniel Shim, Sacred Heart University Are Board Diversity and Earnings Management Associated with Ethical CSR Disclosures? The Case of the Mandatory Conflict Minerals Reporting Requirement Jomo Sankara, Illinois State University Innovation Activities and Financial Performance Mark Anderson, University of Calgary Rajiv Banker, Temple University Dmitri Byzalov, Temple University Soonchul Hyun, University of Calgary

3:30 pm-5:00 pm	Concurrent Sessions Session 3.1: Promotion Personnel/HR - 1.5 CH Session Chair: Kenneth Merchant, University of Southern California Beyond Performance: When Potential Matters to Employee Career Outcomes Carolyn Deller, Harvard University Discussant: Marshall Vance, University of Southern California Do First Impressions Last? The Impact of Initial Assessments and Subsequent Performance on Promotion Decisions Dirk Black, Dartmouth College Marshall Vance, University of Southern California Discussant: Carolyn Deller, Harvard University The Dark Side of Promotion Tournaments: The Effect on Losing Competitors and Their Firms Eric Chan, The University of Texas at Austin Harry Evans, University of Pittsburgh Duanping Hong, University of Pittsburgh Discussant: Kenneth Merchant, University of Southern California Session 3.2: Creativity and Innovation Accounting - 1.5 CH Session Chair: Josep Bisbe, ESADE Business School Balancing Empowerment and Control: The Combined Roles of Team Leadership and Performance Evaluations in Creative Teams Gerhard Speckbacher, Vienna University of Economics and Business Aleksandra Klein, Vienna University of Economics and Business Discussant: Angelo Ditillo, Bocconi University How Firms Translate Intended Ambidexterity into Innovation Outcomes: The Role of Performance Measurement Systems David Bedford, University of Technology Sydney Josep Bisbe, ESADE Business School Breda Sweeney, National University Discussant: Gerhard Speckbacher, Vienna University of Economics and Business Materializing Radical Innovation Capability: The Role of Management Control Systems Isabella Grabner, Maastricht University Arthur Posch, Vienna University of Economics and Business Markus Wabnegg, Vienna University of Economics and Business Discussant: Josep Bisbe, ESADE Business School Session 3.3: Supply Chain and Operations Management Production - 1.5 CH Session Chair: James Cannon, Iowa State University Production Outsourcing and Demand Variability Hilal Atasoy, Temple University Rajiv Banker, Temple University Dmitri Byzalov, Temple University Discussant: Henri Dekker, VU University Amsterdam Measuring Operating Efficiency Using Data Envelopment Analysis Mark Anderson, University of Calgary Dongning Yu, University of Calgary Discussant: Dmitri Byzalov, Temple University How Does Operational Risk in Supply Chain Affect Stock Return? Role of Capacity Utilization in Reducing Income Volatility Iny Hwang, Seoul National University Mary Lee, Seoul National University Woo-Jong Lee, Seoul National University Jungsuk Oh, Seoul National University Discussant: James Cannon, Iowa State University Session 3.4: Effort Accounting - 1.5 CH Session Chair: Xi (Jason) Kuang, Georgia Institute of Technology Decoding Effort: Toward a Measure of Effort Intensity in Management Accounting Research Gary Hecht, University of Illinois at Urbana-Champaign Kristian Rotaru, Monash University Axel Schulz, La Trobe University Kristy Towry, Emory University Discussant: Eddy Cardinaels, KU Leuven The Interactive Effects of Perceived Environmental Uncertainty and Control System Type on Managers’ Willingness to Recommend Strategic Change Margaret Christ, The University of Georgia Anna Cianci, Wake Forest University Stuart Napshin, Kennesaw State University Discussant: Greg Richins, University of Waterloo The Effects of Charitable Contribution Matching on Effort Under Complete and Incomplete Labor Contracts Jeremy Douthit, The University of Arizona Patrick Martin, Indiana University Michelle McAllister, Florida State University Discussant: Xi (Jason) Kuang, Georgia Institute of Technology Session 3.5: Relative Performance Evaluation I Personnel/HR - 1.5 CH Session Chair: Anne Farrell, Miami University Choosing and Responding to Relative Performance Information: The Effect of Choice and RPI Feedback Frequency on Performance Kip Holderness, West Virginia University Kari Olsen, Utah State University Todd Thornock, Iowa State University Discussant: Lynn Hannan, Tulane University Relative Performance Evaluation and Synergies from Cooperation Martin Holzhacker, Michigan State University Stephan Kramer, Erasmus University Michal Matejka, Arizona State University Nick Hoffmeister, Independent Discussant: Sylvia Hsingwen Hsu, York University Effects of Irrelevant Alternatives in Relative Performance Evaluation Grace Qian Jiang, Monash University Dennis Fehrenbacher, Monash University Axel Schulz, La Trobe University Discussant: Anne Farrell, Miami University Session 3.6: Compensation Personnel/HR - 1.5 CH Session Chair: Paul Healy, Harvard University Career Concerns and ‘Unpaid’ Executives Hui Chen, University of Zurich Wei Luo, Peking University Naomi Soderstrom, The University of Melbourne Discussant: Fei Du, The University of Hong Kong Deferred Cash Compensation and Risk Taking: Evidence from the Chinese Banking Industry Wei Jiang, Jinan University Yunguo Liu, Sun Yat-sen University Gerald Lobo, University of Houston Yue Xu, Sun Yat-sen University Discussant: Wei Luo, Peking University Rank and File Equity Compensation and Earnings Management Kip Holderness, West Virginia University Adrienna Huffman, Tulane University Melissa Lewis-Western, Brigham Young University Discussant: Paul Healy, Harvard University Session 3.7: Corporate Governance Accounting - 1.5 CH Session Chair: Jan Bouwens, Amsterdam Business School Institutional Ownership and Long-Term Investments across the Corporate Life Cycle B. William Demere, Michigan State University Discussant: Melissa Martin, University of Illinois at Chicago The Effect of Allocating Decision Rights on the Generation, Application, and Sharing of Soft Information Ties de Kok, Tilburg University Jan Bouwens, Amsterdam Business School Discussant: Frank Moers, Maastricht University Media’s Selective Monitoring Role: Evidence from China Fei Du, The University of Hong Kong Narisa Tianjing Dai, The University of Hong Kong Discussant: Jan Bouwens, Amsterdam Business School

6:00 pm-8:00 pm	Reception

Saturday, January 7, 2017— MAS Research Conference

7:00 am-8:15 am	Breakfast Sponsored by the CGMA Joint Venture between the AICPA and CIMA Speakers: Noel Tagoe, EVP, Academics Ian Selby, Director, Research Yvonne Hinson, Director, Academic in Residence, AICPA

8:30am - 10:00am	JMAR Research Forum: "Control in Creative Settings: Qualitative Evidence" Accounting - 1.5 CH Introduction: Karen Sedatole, JMAR Senior Editor Management Control for Stimulating Different Types of Creativity: The Role of Budgets Martine Cools, KU Leuven Kristof Stouthuysen, Vlerick Business School and KU Leuven Alexandra Van den Abbeele, KU Leuven Management Control Systems for Creative Teams: Managing Stylistic Innovation in Fashion Companies Antonio Davila, IESE Business School Angelo Ditillo, Bocconi University Plenary and Panel Discussion: Clara Chen, University of Illinois at Urbana-Champaign Panelists: Martine Cools, KU Leuven Angelo Ditillo, Bocconi University Gerhard Speckbacher, Vienna University of Economics and Business

10:00 am-10:30 am	Coffee Break

10:30 am-12:00 pm	Concurrent Sessions Session 4.1: Panel - Paradigmatic Diversity in Management Accounting Research: What, Why, and How? Accounting - 1.5 CH Moderator: Monte Swain, Brigham Young University, MAS Past President Presenter: Kari Lukka, University of Turku, MAS International Regional Director In this combined workshop and panel we will describe and then discuss the broadening of management accounting research in terms of its philosophical assumptions, methodological approaches, and theoretical underpinnings. Panelists: Kristy Towry, Emory University, MAS President Shane Dikolli, Duke University, MAS President-Elect Eva Labro, The University of North Carolina, MAS Publications Committee Past-Chair Session 4.2: CEO Characteristics Accounting - 1.5 CH Session Chair: Ana M. Albuquerque, Boston University How have Evolving Investor Expectations and Changes in CEO Talent Contributed to the Increase in CEO Turnover? Nathan Goldman, The University of Texas at Dallas Kathleen Powers, The University of Tennessee Brian Williams, Indiana University Discussant: Dhananjay Nanda, University of Miami CEO Characteristics and the Decision to Include Non-Financial Performance Measures in Compensation Contracts Melloney Simerly, Western Kentucky University Huiqi Gan, University of Massachusetts Lowell Discussant: Mario Schabus, University of Amsterdam Dynamics of CEO Communication Style Khrystyna Bochkay, University of Miami Roman Chychyla, University of Miami Dhananjay Nanda, University of Miami Discussant: Ana Albuquerque, Boston University Session 4.3: Relative Performance Evaluation II Personnel/HR - 1.5 CH Session Chair: Mary Ellen Carter, Boston College An Evaluation of Compensation Benchmarking Peer Groups Based on Mutual Peer-Designating Behaviors Jee-Eun Shin, Harvard University Discussant: Laura Yue Li, University of Illinois at Urbana-Champaign Benchmarking and the Influence of Labor Market Competition on CEO Equity Grants Brian Cadman, The University of Utah Mary Ellen Carter, Boston College Xiaoxia (Sasha) Peng, The University of Utah Discussant: Hui Chen, University of Zurich Implementing Relative Performance Evaluation: The Role of Life Cycle Peers Katharine Drake, The University of Arizona Melissa Martin, University of Illinois at Chicago Discussant: Mary Ellen Carter, Boston College Session 4.4: Asymmetric Cost Behavior Accounting - 1.5 CH Session Chair: Dan Weiss, Tel Aviv University Evidence on the Trade-Off between Cost Stickiness and Income Smoothing Sven Hartlieb, University of Bamberg Thomas Loy, University of Bayreuth Discussant: Curtis Hall, Drexel University Cost Stickiness, Adjustment Costs and Value Creation in M&A Deals Youngki Jang, The University of Texas at Dallas Nir Yehuda, The University of Texas at Dallas Suresh Radhakrishnan, The University of Texas at Dallas Discussant: Rong Huang, Baruch College–CUNY Operating Asymmetries and Propensity Score Matching in Discretionary Accrual Models Rajiv Banker, Temple University Dmitri Byzalov, Temple University Shunlan Fang, Kent State University Byunghoon Jin, Marist College Discussant: Dan Weiss, Tel Aviv University Session 4.5: Reporting Choices Accounting - 1.5 CH Session Chair: Markus Arnold, University of Bern The Effect of Performance Reporting Frequency on Employee Performance Gary Hecht, University of Illinois at Urbana-Champaign Jessen Hobson, University of Illinois at Urbana-Champaign Laura Wang, University of Illinois at Urbana-Champaign Discussant: Khim Kelly, University of Central Florida Decreasing Operational Distortion and Surrogation Through Narrative Reporting Jeremiah Bentley, University of Massachusetts Amherst Discussant: Jeffrey Williams, University of Illinois at Urbana-Champaign The Effect of Management Style on Risky Reporting Choices: A Motivational Focus Perspective Sean Peffer, University of Kentucky Pinky Rusli, University of Kentucky Russell Williamson, University of Kentucky Discussant: Markus Arnold, University of Bern Session 4.6: Tournament-Based Incentives Personnel/HR - 1.5 CH Session Chair: W. Timothy Mitchell, University of Waterloo Are Forced Rankings Fixing a Problem or Creating One? The Joint Effect of the Leniency of the Compensation Setting and the Precision of Performance Measurement on Task Enjoyment and Productive Output Bernhard Reichert, Drexel University Discussant: Nathan Waddoups, University of South Carolina The Impact of Tournament Horizon and Winner Proportion on Individual Attribution and Performance in a Multi-Period Tournament Leslie Berger, Wilfrid Laurier University Theresa Libby, University of Waterloo Alan Webb, University of Waterloo Discussant: Ivo Tafkov, Georgia State University Cash vs. Noncash Rewards: Motivational Effect of Reward Type Across Individual and Group-Based Tournaments Steven Kachelmeier, The University of Texas at Austin Michael Williamson, University of Illinois at Urbana-Champaign Xinyu Zhang, The University of Texas at Austin Discussant: W. Timothy Mitchell, University of Waterloo Session 4.7: Field Studies on Management Control Systems Accounting - 1.5 CH Session Chair: Martine Cools, KU Leuven The Institutionalization of Management Accounting Change: An Observation across Societal, Organizational Field, and Organizational Levels Lu Dai, Renmin University of China Pingli Li, University of Southampton Discussant: Jan Mouritsen, Copenhagen Business School Providing Context to the Effectiveness of Mentoring in Human Capital Intensive Firms: Virtual Mentorship and How to Deal with the Consequences Judith Kuenneke, Maastricht University Discussant: Utz Schäffer, WHU-Otto Beisheim School of Management From Thinking Integrated to Integrated Reporting: The Adoption of a Management Innovation as it Emerged in Practice Cristiano Busco, University of Roehampton Fabrizio Granà, National University of Ireland, Galway Maria Federica Izzo, LUISS Guido Carli University Discussant: Martine Cools, KU Leuven

12:00 pm-1:30 pm	Luncheon Accounting - 1.0 CH Report on Management Accounting Section Kristy Towry, Emory University, MAS President Update on the Journal of Management Accounting Research Karen Sedatole, Michigan State University, JMAR Senior Editor "Imagining Our Future: Envisioning Our Second Century" Mark C. Dawkins, University of North Florida, AAA Council Chair 2018 Management Accounting Section Meeting Clara Chen, University of Illinois at Urbana-Champaign, 2017-2018 MAS Meeting Co-Director

1:30 pm-3:00 pm	Concurrent Sessions Session 5.1: Relative Performance Evaluation III Personnel/HR - 1.5 CH Session Chair: Eva Labro, The University of North Carolina Relative Performance Evaluation and Earnings Management Jakob Infuehr, The University of Texas at Austin Discussant: Raffi Indjejikian, University of Michigan Implicit Tests for Relative Performance Evaluation: Cross-Sectional vs. Firm-Specific Models Viktoria Diser, Ludwig-Maximilian University of Munich Christian Hofmann, Ludwig-Maximilian University of Munich Discussant: Steven Huddart, The Pennsylvania State University Risk Reduction through Relative Performance Evaluation in Principal/ Agent Relations Jianqiao Hong, Fudan University Martin Wu, University of Illinois at Urbana-Champaign Discussant: Eva Labro, The University of North Carolina Session 5.2: Networks Accounting - 1.5 CH Session Chair: William Lanen, University of Michigan The CEO-CFO Relationship and CEO Compensation Shane Dikolli, Duke University William Mayew, Duke University Mani Sethuraman, Cornell University Discussant: Nan Jiang, University of Amsterdam Do Director Networks Help Managers Plan Better? Mario Schabus, University of Amsterdam Discussant: B. William Demere, Michigan State University CEO Networks and Information Aggregation: Evidence from Management Forecast Accuracy Hyun A. Hong, University of California, Riverside Sam (Sunghan) Lee, Iowa State University Steven Matsunaga, University of Oregon Peter Oh, University of Southern California Discussant: William Lanen, University of Michigan Session 5.3: Norms Accounting - 1.5 CH Session Chair: Douglas Stevens, Georgia State University The Impact of Internal Controls on Corrupt Organizational Norms Heather Pesch, University of Illinois at Urbana-Champaign Discussant: Vic Anand, Emory University The Effect of Risk Management Systems on Honesty in Managerial Reporting: An Experimental Examination Heba Abdel-Rahim, Georgia State University Discussant: Matthew Sooy, University of Western Ontario Peer Influence on Managerial Honesty: The Role of Transparency and Expectations Markus Brunner, Technical University of Munich Andreas Ostermaier, Technical University of Munich Discussant: Douglas Stevens, Georgia State University Session 5.4: Subjective Compensation Personnel/HR - 1.5 CH Session Chair: Wendy Bailey, Northeastern University The Effects of Subjectivity and Pay Transparency on Client Capture in Large Law Firms Khim Kelly, University of Central Florida Ronit Dinovitzer, University of Toronto Hugh Gunz, University of Toronto Sally Gunz, University of Waterloo Discussant: Karl Schuhmacher, Emory University Is Experience a Treasure? — The Effect of Tenure on Subjective Compensation Nan Jiang, University of Amsterdam Jan Bouwens, Amsterdam Business School Discussant: Mark Vargus, Drexel University Compensation Discretion as Insurance: How are Targets and Bonuses Affected When Superiors Have a Back-Up Plan? Rachel Martin, Utah State University Tyler Thomas, University of Wisconsin–Madison Discussant: Wendy Bailey, Northeastern University Session 5.5: Performance in Teams Personnel/HR - 1.5 CH Session Chair: Frederick W. Rankin, Colorado State University My Gift to You, Paid by Him: The Dark Side of Reciprocity in Hierarchical Organizations Xi (Jason) Kuang, Georgia Institute of Technology Di Yang, Georgia Institute of Technology Discussant: Matthias Mahlendorf, Frankfurt School of Finance & Management Leader Effects in Competition Among Teams: Evidence from a Field Intervention Pablo Casas-Arce, Arizona State University Francisco de Asis Martinez-Jerez, University of Notre Dame Discussant: Robert Bloomfield, Cornell University Mutual Monitoring and Team Member Communication in Teams Markus Arnold, University of Bern Lynn Hannan, Tulane University Ivo Tafkov, Georgia State University Discussant: Frederick W. Rankin, Colorado State University Session 5.6: Cognitive Accounting Personnel/HR - 1.5 CH Session Chair: Bernhard Reichert, Drexel University Adverse Effects of Confidence in Complex Cost Systems Amidst Competition Ella Mae Matsumura, University of Wisconsin–Madison Tyler Thomas, University of Wisconsin–Madison Dimitri Yatsenko, University of Wisconsin–Madison Discussant: Axel Schulz, La Trobe University When Is $1,000,000 Greater Than $1 Million? The Effects of Numerosity and Construal Levels on Performance Evaluation Ziyang Li, Southwestern University of Finance and Economics Xiqiong He, Southwestern University of Finance and Economics Jordan Samet, Georgia Institute of Technology Xi (Jason) Kuang, Georgia Institute of Technology Discussant: Jeremiah Bentley, University of Massachusetts Amherst Aggregation and Probabilistic Information: A Cognitive Bias and its Behavioral Consequences Karl Schuhmacher, Emory University Michael Burkert, University of Fribourg Discussant: Bernhard Reichert, Drexel University

3:00 pm-3:30 pm	Coffee Break

3:3 pm-5:00 pm	Concurrent Sessions Session 6.1: Strategic Management Accounting - 1.5 CH Session Chair: Melloney Simerly, Western Kentucky University Strategic Scorecard for Governments Rajiv Banker, Temple University Ki Kyung Song, Rutgers, The State University of New Jersey, Camden Discussant: Jakob Infuehr, The University of Texas at Austin Mismanagement of Sustainability: What Business Strategy Makes the Difference? Empirical Evidence from the U.S. Janine Maniora, Technical University of Dortmund Discussant: Lu Yang, Maastricht University Top Management Team Compensation, Strategic Positioning, and Firms’ Competitive Effectiveness Mark Anderson, University of Calgary Yan Ma, University of Calgary Rong Zhao, University of Calgary Discussant: Melloney Simerly, Western Kentucky University Session 6.2: Relative Performance Evaluation IV Personnel/HR - 1.5 CH Session Chair: Drew Newman, University of South Carolina Organizational Openness, Relative Performance Information (RPI), and Employee Performance Drew Newman, University of South Carolina Bryan Stikeleather, University of South Carolina Nathan Waddoups, University of South Carolina Discussant: Jace Garrett, Clemson University The Effects of Anticipation and Recognition Source in Employee Recognition Programs Joseph Burke, University of Illinois at Urbana-Champaign Gary Hecht, University of Illinois at Urbana-Champaign Matthew Stern, DePaul University Discussant: Jeffrey Clark, University of Pittsburgh The Effect of Relative Performance Information on Excessive RiskTaking Christian Brück, University of Bayreuth Thorsten Knauer, Ruhr-University Bochum Harald Meier, Ruhr-University Bochum Discussant: Drew Newman, University of South Carolina Session 6.3: Management Controls in an Inter-Firm Setting Accounting - 1.5 CH Session Chair: Ge Bai, Johns Hopkins University Management Control Systems in the Entrepreneurial Arena — Refining the New Control Paradigm Christoph Endenich, ESSEC Business School Discussant: David Bedford, University of Technology Sydney Do Credit Ratings Incorporate Business Linkages Along the Supply Chain? Rong Huang, Baruch College–CUNY Sunqian Ren, Baruch College–CUNY Discussant: Sha Zhao, Oakland University The Interfirm Contracting Value of Management Accounting Information Henri Dekker, VU University Amsterdam Takaharu Kawai, Doshisha University Junya Sakaguchi, Kansai University Discussant: Ge Bai, Johns Hopkins University Session 6.4: Enforcement and Fraud Accounting - 1.5 CH Session Chair: Harry Evans, University of Pittsburgh How the Prospect of Fault Influences Managers’ Compliance Matthew Sooy, University of Western Ontario Discussant: Jennifer Nichol, Northeastern University Weakened Reporting: The Effects of Bonus Compensation, Clawback Regime, and Narcissism on Whistleblowing Kelsey Dworkis, University of Denver Adam Greiner, University of Denver Lisa Victoravich, University of Denver Discussant: Kip Holderness, West Virginia University Who Pays for White-Collar Crime? Paul Healy, Harvard University George Serafeim, Harvard University Discussant: Harry Evans, University of Pittsburgh Session 6.5: Performance Measurement Accounting - 1.5 CH Session Chair: Jee-Eun Shin, Harvard University The Relationship between Switching Cost and Customer Profitability Chakravarthi Narasimhan, Washington University Terence Tien, National Chengchi University Anne Wu, National Chengchi University Discussant: Jomo Sankara, Illinois State University Technical Debt and Firm Performance Rajiv Banker, Temple University Yi Liang, Temple University Narayan Ramasubbu, University of Pittsburgh Xinjie Ma, Temple University Discussant: Hassan Hassabelnaby, The University of Toledo What Summary Financial Performance Metric Works Best in Which Setting? Joonil Lee, Kyung Hee University Kenneth Merchant, University of Southern California Peter Oh, University of Southern California Discussant: Jee-Eun Shin, Harvard University

Saturday, January 7, 2017 — MAS Teaching Symposium
8:30 am-10:00 am	"The Art of Learning" Accounting - 1.5 CH Speaker: Robert Duke, The University of Texas at Austin Professor Duke will discuss the elements of human learning and how to improve student learning. As Peter Drucker pointed out, “We now accept the fact that learning is a lifelong process of keeping abreast of change. And the most pressing task is teaching people how to learn.” Professor Duke will bring his expertise in motor skill learning, cognitive psychology, and neuroscience to the discussion in how we meet Peter Drucker’s challenge. He will challenge the audience to distinguish between emphasizing content delivery and improving student learning. He is the author of Scribe 4 behavior analysis software, and his most recent books are Intelligent Music Teaching: Essays on the Core Principles of Effective Instruction and The Habits of Musicianship (coauthored with Jim Byo. He also co-hosts the public radio program Two Guys on Your Head (with Art Markman and Rebecca McInroy).

10:00 am-10:30 am	Coffee Break

10:30 am-11:15 am	"Learning by Integrating Research into your Classroom" Accounting - 0.5 CH Speakers: Margaret Christ, The University of Georgia Lorenzo Patelli, University of Denver Original research represents a tangible product of learning and can in turn lead to further learning. However, for most students, understanding original research and the systematic process involved can be daunting. As teachers, we face the ongoing challenge of the Curse of Knowledge, remembering what it was like to not know something. As researchers, we sometimes struggle to share our findings in the classroom. We face the very practical challenge of balancing our research and teaching responsibilities. Our speakers are two recently tenured faculty who can offer suggestions for this balancing act.

11:15 am-12:00 pm	Mini-Classroom Session I Accounting - 0.5 CH Speakers: Paul Thambar, Monash University James Wakefield, University of Technology Sydney Melanie Anderson, Slippery Rock University Expert teachers will conduct short classroom experiences where the audience will serve as the students. The presenters demonstrate tools you could take back to your classrooms and implement in the upcoming semester to elevate student learning.

12:00 pm-1:30 pm	Luncheon

1:30 pm-2:15 pm	Mini-Classroom Session II Accounting - 0.5 CH Speakers: Kristy Towry, Emory University Jillian Alderman, Pepperdine University Expert teachers will conduct short classroom experiences where the audience will serve as the students. The presenters demonstrate tools you could take back to your classrooms and implement in the upcoming semester to elevate student learning.

2:15 pm-3:00 pm	"Continuous Learning after College" Accounting - 0.5 CH Speaker: Wanda Rivera-Ortiz CPA CIA Esq.

3:00 pm-3:30 pm	Coffee Break

3:30 pm-4:15 pm	"Improving Classroom Engagement Facilitates Learning" Accounting - 0.5 CH Speaker: Markus Ahrens, St. Louis Community College, Meremac The critical factors in raising student achievement involve motivation and our expectations of our students themselves. A key aspect is classroom engagement. As the 2016 Cook Prize winner for outstanding teaching at a two-year college, Markus Ahrens must engage a very diverse set of students each semester in an effort to push them toward academic achievement they might never have thought possible. As fouryear schools and graduate programs become increasingly dependent on two-year institutions to provide transfer students, it has become essential to engage an increasingly diverse student population. In addition, session attendees will be provided with student exercise examples and technology tips that can bring student learning to the higher levels of Bloom’s Taxonomy.

4:15 pm-5:00 pm	Teaching Students to Examine How They Learn (Metacognition) Accounting - 0.5 CH Panelists: Markus Ahrens, St. Louis Community College, Meremac Robert Duke, The University of Texas at Austin Yvonne Hinson, Director, Academic in Residence, AICPA Wanda Rivera-Ortiz CPA CIA Esq. The panel will discuss their ideas about how students learn and techniques they have used to improve learning outcomes. The session also provides a forum for the audience to ask questions and share their own experiences. The goal of the session is to provide attendees with ideas they can use to improve their students’ learning process and outcomes.

The success of the Management Accounting Section’s conferences depends on volunteers who are willing to serve as reviewers, discussants and moderators. We urge you to consider volunteering your time and expertise for some of the many opportunities available at his summer’s Annual Meeting. For further information, go to http://aaahq.org/Meetings/2017/Annual-Meeting/Volunteer.

Also, please watch for announcements starting this spring for next year’s Mid-Year conference. We are grateful to the many volunteers who helped with this year’s conference and hope that you will consider volunteering to help with next year’s conference.

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.

Registration is Now Open!

San Juan Key Travel Facts

Opening Plenary Speaker sponsored by CGMA