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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.
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We would like to thank the Institute of Management Accountants for its generous support in sponsoring the 2017 Management Accounting Section Doctoral Colloquium.
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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 Magazineâs 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 Studentsâ 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 â 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 |
| 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 IMAâs case journal (IECJ) provides an outstanding collection of cases for management accounting courses. The panel discussion will include the following:,
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? â 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 DĂźrr, 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 LĂśffler, 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 The Dark Side of Promotion Tournaments: The Effect on Losing Competitors and Their Firms Session 3.5: Relative Performance Evaluation I Choosing and Responding to Relative Performance Information: The Effect of Choice and RPI Feedback Frequency on Performance Relative Performance Evaluation and Synergies from Cooperation Effects of Irrelevant Alternatives in Relative Performance Evaluation Session 3.6: Compensation Career Concerns and âUnpaidâ Executives Deferred Cash Compensation and Risk Taking: Evidence from the Chinese Banking Industry Rank and File Equity Compensation and Earnings Management Session 3.7: Corporate Governance Institutional Ownership and Long-Term Investments across the Corporate Life Cycle The Effect of Allocating Decision Rights on the Generation, Application, and Sharing of Soft Information Mediaâs Selective Monitoring Role: Evidence from China
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| 6:00 pm-8:00 pm | Reception |
| Saturday, January 7, 2017â 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 CollegeâCUNY 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 GranĂ , 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 |
| 3:00 pm-3:30 pm | Coffee Break |
| 3:3 pm-5:00 pm | Concurrent Sessions |
| Saturday, January 7, 2017 â 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, âWe 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.â Professor Duke will bring his expertise in motor skill learning, cognitive psychology, and neuroscience to the discussion in how we meet Peter Druckerâs 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 Bloomâs 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 studentsâ learning process and outcomes. |
The success of the Management Accounting Sectionâs 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 summerâs 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 yearâs Mid-Year conference. We are grateful to the many volunteers who helped with this yearâs conference and hope that you will consider volunteering to help with next yearâs 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.
We would like to thank our sponsors for their generous support of the meeting:
