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2020 Management Accounting Section Midyear Meeting: Research Conference, IMA Doctoral Colloquium, and CGMA Teaching Symposium

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Program

Wednesday, January 8, 2020 - IMA Doctoral Colloquium
   
6:00 pm – 7:30 pm Doctoral Students' Welcome Reception
 
   
Thursday, January 9, 2020 - IMA Doctoral Colloquium
   
7:30 am – 5:30 pm IMA Doctoral Colloquium Program
   
Thursday, January 9, 2020 - MAS Research Conference
   
6:30 pm – 8:00 pm

Welcome Reception

   
Friday, January 10, 2020 — MAS Research Conference
   
7:00 am – 8:15 am IMA Breakfast: Using IECJ Cases in Your Classroom
Accounting - 1.0 CH
Moderator: Raef Lawson, IMA

This session will focus on different ways to use IECJ cases including:
  • What types of cases are in the IECJ
  • Infuse ethics into case discussions (new ethics database)
  • How to find the right case
  • Building a course around cases
  • Ideas for writing cases
Panelists: Kip Krumwiede, IMA
Margaret Shackell, Ithaca College
Anne Sergeant, Grand Valley State University
   
8:30 am – 10:00 am Welcome and Plenary Session
Accounting - 1.8 CH

Introduction
Matthias D. Mahlendorf, Midyear Meeting Co-Director
Jason Schloetzer, Midyear Meeting Co-Director

Rethinking Costing at Bank of America: Building a Sustainable Costing Approach that Drives Efficiencies through Innovations
Speaker: Andrew Petruski, Finance Executive, Bank of America
 
   
10:00 am – 10:30 am Coffee Break and Research Exhibition 1: Budgeting and Target Setting
Sponsored by Chartered Professional Accountants Canada
Personnel/HR - 0.5 CH

Poster 1:
The Dark Side of Manager Narcissism: Evidence on Target Level and Employee Dysfunctional Behavior
Ruidi Shang, Tilburg University
Zhichao (Alex) Wang, The Australian National University
Yafei Zu, Nanjing University of Science and Technology

Poster 2:
The Effect of Horizontal Inequity, Capacity for Budget Slack, and Severity of Peer Overstatement on Managerial Reporting Behavior
Yiwen Li, Radford University
Andrea R. Drake, Louisiana Tech University

Poster 3:
The Effects of Frontline Employee Participation in Strategic Planning on Managers’ Budget Slack Creation, Allocation, and Evaluation: A Field Experiment
James Xede, Xiamen University
Yasheng Chen, Xiamen University

Poster 4:
Learning and the Ratchet Effect
Mami Koyama, Kobe University

Poster 5:
Top Management Characteristics as Antecedents to Budget Use
Eva Stroem, Hanken School of Economics
Lili-Anne Kihn, Tampere University
   
10:30 am – 12:00 pm    

Concurrent Sessions

1.1: AICPA Panel: Management Accounting Research Relevance: Increasing Impact, Expanding Influence
Accounting - 1.8 CH

In March 2019 the AAA Research Relevance Task Force published a paper outlining the key
problems and recommendations for making accounting research more relevant
.
This panel will 1) consider the key components of the recommendations of the Task Force
report as they relate to management accounting research, 2) share some ideas and
lessons learned about conducting “field research” and 3) address challenges related to the
dissemination of practice-based research findings.

Learning objectives—attend this session to:

  • Increase practice awareness and interaction opportunities.
  • Formulate research design that is more practice connected.
  • Consider how to disseminate research to practice for impact.
  • Learn how the MAS is working to improve field research opportunities and dissemination.
Moderator: Wim Van der Stede, The London School of Economics and Political Science
Previous MAS Chair of Impact on Management Accounting Practice Award

Panelists: Anne Farrell, Miami University
MAS Immediate Past President
Serena Loftus, Tulane University
2018 CIMA Research Grant Recipient for Field Research
Monte Swain, Brigham Young University
MAS Council Representative
J. D. Kern, CFO of Fusion Transport

1.2: Budgeting and Target Setting I
Personnel/HR - 1.8 CH
Moderator: Matthias D. Mahlendorf, Frankfurt School of Finance & Management

Chairman Individualism and Target Ratcheting
Rong Huang, Fudan University
Wei Jiang, Jinan University
Mengning Liu, Southeast University
Discussant: Aishwarrya Deore, Michigan State University

 

Perceived Personality Traits, Firm Forecasts, and Valuation
Marti Guasch, Tilburg University
Antonio Davila, IESE Business School
Discussant: Martin Artz, University of Münster

Politically Motivated Corporate Budgeting
Xiaotao (Kelvin) Liu, Northeastern University
Like Jiang, The University of Melbourne
Shi Hanzhong, Nanjing University
Xin Yang, Nanjing University
Discussant: Rong Huang, Fudan University

1.3: Control Systems I
Accounting - 1.8 CH
Moderator: Katlijn Haesebrouck, Maastricht University

Agency Costs of Moral Accounting in Hierarchical Relationships
Christoph Hoerner, Tilburg University
Discussant: R. Lynn Hannan, Tulane University

The Effect of Peer-to-Peer Recognition Systems on Helping Behavior: The Influence of Rewards and Group Affiliation
Paul Black, University of South Carolina
Discussant: Dorian Lane, University of Waterloo

New Controls and the Development of Trust
Jeremy Douthit, The University of Arizona
Jace Garrett, Clemson University
Dan Way, Clemson University
Discussant: Robert Andreas Grasser, University of South Carolina

1.4: Performance Measurement I
Personnel/HR - 1.8 CH
Moderator: Xue Yang, Michigan State University

How to Identify Effective Supervisors: The Validity of Rating Discrimination for Measuring Supervisory Skills
Judith Künneke, Maastricht University
Discussant: Nan Jiang, University of Amsterdam

Performance Metrics and Innovation Dependency
Xin Li, University of Southern California
Kenneth A. Merchant, University of Southern California
Fiona Wang, University of Southern California
Discussant: Judith Künneke, Maastricht University

1.5: Analytical Models I
Accounting - 1.8 CH
Moderator: Haijin Lin, University of Houston

Capacity Planning with Limited Information
Vic V. Anand, University of Illinois at Urbana-Champaign
Ramji Balakrishnan, The University of Iowa
Discussant: Korok Ray, Texas A&M University

Measurement Error, Manipulation, and the Value of Ignoring Short-Term Performance
Naomi Rothenberg, University of Alberta
Discussant: Christian Hofmann, Ludwig Maximilian University of Munich

Performance Measurement and a Theory of Management
Korok Ray, Texas A&M University
Discussant: Naomi Rothenberg, University of Alberta

1.6: Incentives and Compensation I
Personnel/HR - 1.8 CH
Moderator: Dan Weiss, Tel Aviv University

Cost Shielding in Executive Bonus Plans
Matthew Bloomfield, University of Pennsylvania
Brandon Gipper, Stanford University
John Kepler, Stanford University
David Tsui, University of Southern California
Discussant: Karen L. Sedatole, Emory University

A Multi-Pronged Approach to Corporate Risk-Taking: Investigating Political Connections and Executive Risk-Taking Incentives
Megan Grady, Texas A&M University
Adrienne C. Rhodes, Texas A&M University
Discussant: Jonathan Kugel, Georgia Institute of Technology

Inside Debt and Agency Conflicts: Evidence from the Global Financial Crisis
Peter Demerjian, University of Illinois at Chicago
Paige Harrington Patrick, University of Illinois at Chicago
Frances Tice, University of Colorado Boulder
Discussant: David Tsui, University of Southern California

1.7: Incentives and Compensation II
Personnel/HR - 1.8 CH
Moderator: Jongwoon Choi, University of Wisconsin–Madison

Can Money Replace Happiness? The Effect of Mood and Performance Dependent Incentives on Creativity
Alisa Gabrielle Brink, Virginia Commonwealth University
Bernhard E. Reichert, Virginia Commonwealth University
Matthew Sarji, Virginia Commonwealth University
Discussant: Donald V. Moser, University of Pittsburgh

The Effect of Narcissism and Contract Frame on Contract Choice and Performance
Theresa A. Libby, University of Central Florida
Wioleta Celina Olczak, Marquette University
Discussant: Lisa LaViers, Tulane University

The Effect of Pay Transparency on Narcissists: Can Personality Type Predict Reciprocity?
Lisa LaViers, Tulane University
Discussant: Matthew Sarji, Virginia Commonwealth University
 

   
12:00 pm – 1:30 pm Luncheon and Award Presentations

Recognition of Best Case from MAS/IMA Teaching Case Conference

Midyear Meeting Best Paper Award

Journal of Management Accounting Research Best Paper Award

Impact on Management Accounting Practice Award, sponsored by the Association of International Certified Professional Accountants, the unified voice of CIMA and the AICPA

Lifetime Contribution to Management Accounting Award, sponsored by the Association of International Certified Professional Accountant
   
 1:30 pm - 3:00 pm

JMAR Forum: Relative Performance Evaluation
Accounting - 1.8 CH
Chair: Eva Labro, The University of North Carolina at Chapel Hill
JMAR Senior Editor

Retaking Control of the Controllability Principle in Managerial Accounting Research
Thomas Hemmer, Rice University

Implementing Relative Performance Evaluation: The Role of Life Cycle Peers
Katharine Drake, The University of Arizona
Melissa Martin, University of Illinois at Chicago

Performance Feedback Type and Employees Subsequent Willingness to Help Other Employees
Andrew Newman, University of South Carolina
Paul Black, University of South Carolina
Bryan Stikeleather, University of South Carolina
Nathan Waddoups, University of Denver

The Behavioral Effects of Relative Performance Evaluation: A Past and Future Perspective
Lynn Hannan, Tulane University

   
3:00 pm – 3:30 pm

Break/Research Exhibition 2: Performance Measurement and Control Systems
Accounting - 0.5 CH

Poster 1:
CEO Political Ideologies and CSR Contracting in Compensation Design
Guoli Chen, INSEAD
Zhengyu Li, Shanghai University of Finance and Economics
Shuqing Luo, The University of Hong Kong
Lu Yang, Monash University

Poster 2:
Design Choices of Enterprise Risk Management Practices in Non-Financial Firms—Packages or Systems?
Evelyn Caroline Braumann, Aarhus University
Otto Janschek, WU Vienna University of Economics and Business

Poster 3:
Effects of Strategic Performance Measurement Systems over Profitability, Evidence from Emerging Markets
Mauricio Melgarejo, Butler University
Carlos Rodriguez, INCAE Business School
Jose Torres, Rice University

Poster 4:
Product Market Competition and Relative Performance Evaluation: Evidence from a Quasi-Natural Experiment
Zhe Michael Guo, Boston University

   
3:30 pm – 5:00 pm

Concurrent Sessions

2.1: IMA: 2019 Best Case Award—Troubled Waters: An Outsourced Ethical Dilemma
Behavioral Ethics - 1.8 CH

Robert Rankin, Texas A&M University–Commerce
Trish Driskill, University of the Incarnate Word

2.2: Budgeting and Target Setting II
Personnel/HR - 1.8 CH
Moderator: R. Lynn Hannan, Tulane University

The Interplay between Self-Service Reporting and Managers’ Cognitive Thinking Styles: A Experimental Study
Huda Al Hussari, Ruhr-University Bochum
Christian Brück, Ruhr University Bochum
Thorsten Knauer, Ruhr University Bochum
Discussant: Dimitri Yatsenko, University of Wisconsin–Whitewater

The Effect of Target Transparency on Managers’ Target Setting Decisions
Markus C. Arnold, University of Bern
Martin Artz, University of Münster
Ivo D. Tafkov, Georgia State University
Discussant: Gregory P. McPhee, Clemson University

Updated Theory and New Evidence on the Effect of Information System Precision on Managerial Reporting
Jeremy Douthit, The University of Arizona
Michael John Majerczyk, Georgia State University
Lisa McLuckie Thain, The University of Arizona
Discussant: Vic V. Anand, University of Illinois at Urbana-Champaign

2.3: Control Systems II
Personnel/HR - 1.8 CH
Moderator: Jason Kuang, Georgia Institute of Technology

Giving Customers Decision Rights: A Field Study of Pay-What-You-Want Pricing at the Box Office
Jacob G. Birnberg, University of Pittsburgh
Jongwoon Choi, University of Wisconsin–Madison
Adam Presslee, University of Waterloo
Discussant: Alice Muncy, Georgia State University

The Impact of Feedback Frequency and Performance-Contingent Bonuses on Learning and Performance
Jeremy Lill, The University of Kansas
Alice Muncy, Georgia State University
Discussant: Rachel Martin, Utah State University

Big Brother or Good Fella? Hidden Costs and Benefits of Process Monitoring
Ivo Schedlinsky, Bayreuth University
Maximilian Schmidt, University of Giessen
Friedrich Sommer, Bayreuth University
Arnt Woehrmann, University of Giessen
Discussant: Katlijn Haesebrouck, Maastricht University

2.4: Performance Measurement II
Personnel/HR - 1.8 CH
Moderator: Amal Said Northern Kentucky University

Cherry Picking for Self-Enhancement—Comparison between Manager’s KPI Request from Self-Reporting Systems and Management Accountants and the Effect on Decision Quality
Sascha Matanovic, University of Giessen
Arnt Woehrmann, University of Giessen
Discussant: Christoph Feichter, Maastricht University

Data Analytics and Causal Reasoning: The Role of Employee Performance Measurement
Jacob Theodore Zureich, Emory University
Discussant: Xinyu Zhang, Cornell University

Forced Ranking Systems from Employee and Supervisor Perspectives
Eddy Cardinaels, Tilburg University and KU Leuven
Christoph Feichter, Maastricht University
Discussant: Jacob Theodore Zureich, Emory University

2.5: Interfirm Issues
Accounting - 1.8 CH
Moderator: Nina Schwaiger, Ludwig Maximilian University of Munich

Blockchain as a Control Mechanism of Inter-Organizational Relationships: Managing Ecosystems in a Business Context
Andrea Dello Sbarba, University of Pisa
Angelo Ditillo, Bocconi University
Discussant: Jason Schloetzer, Georgetown University

Do Major Customers Help or Hurt Innovation? The Effects of Customer-Base Concentration on Radical and Incremental Innovation
Xiaoling Chen, University of Illinois at Urbana-Champaign
Wei Jiang, Jinan University
Wentao Yao, The University of Hong Kong
Russell (Jong Won) Han, University of Illinois at Urbana-Champaign
Discussant: Qinxi Wu, Baylor University

The Effect of Common Ownership on a Firm’s Investment Decisions Under Uncertainty
In Gyun Baek, University of Wisconsin–Madison
Sewon Kwon, Sejong University
Daniel Patrick Lynch, University of Wisconsin–Madison
Discussant: Xiaoling Chen, University of Illinois at Urbana-Champaign

2.6: Corporate Governance I
Accounting - 1.8 CH
Moderator: Margaret H. Christ, The University of Georgia

The Many Dials of Corporate Governance
Kevin D. Chen, University of Pennsylvania
Wayne R. Guay, University of Pennsylvania
Richard A. Lambert, University of Pennsylvania
Discussant: Chen Li, Baruch College–CUNY

The Allocation of Responsibility between CEO and CFO for Financial Misreporting
Ulrich Schaefer, University of Zurich
Viktoria Wüstenfeld, Wacker Chemie AG
Discussant: Mami Koyama, Kobe University

Was Sarbanes-Oxley Costly? Evidence from Optimal Contracting on CEO Compensation
George-Levi Gayle, Washington University
Chen Li, Baruch College–CUNY
Robert A. Miller, Carnegie Mellon University
Discussant: Ulrich Schaefer, University of Zurich

2.7: Corporate Governance II
Accounting (Governmental) - 1.8 CH
Moderator: Jeh-Hyun Cho, Arizona State University

Investor-Driven Governance Standards and Firm Value
Yonca Ertimur, University of Colorado Boulder
Paige Harrington Patrick, University of Illinois at Chicago
Discussant: Will Demere, University of Missouri

Ideological Diversity in Boards of Directors
Anna M. Cianci, Wake Forest University
Will Demere, University of Missouri
Mark E. Evans, Wake Forest University
Karen L. Sedatole, Emory University
Discussant: Kyonghee Kim, Michigan State University

Are ISS Recommendations Informative? Evidence from Assessments of Compensation Practices
Ana Maria Albuquerque, Boston University
Susanna Gallani, Harvard University
Mary Ellen Carter, Boston College
Discussant: Mina Pizzini, Texas State University

   
6:00 pm – 7:30 pm Reception
   
Saturday, January 11, 2020 - MAS Research Conference and CGMA Teaching Symposium
   
7:00 am – 8:15 am CGMA Teaching Symposium Breakfast
Accounting - 1.0 CH
This session will provide an overview of the Associations Global University and Academic Center of Excellence (COE). The mission of the COE, in part, is to support managerial faculty around the world through the sharing of best practices, training, resources and communications.

Learning objectives—attend this session to:
Develop an understanding of the resources available to academics through the COE, including the new global CGMA Academic Newsletter, the CPA Extra Credit newsletter, and the COE Case Authorship Program.

Learn about the third iteration of the Accounting Doctoral Scholars program, which will support bringing more CPAs into the classroom, including those with a focus on managerial. Learn more about the CGMA designation and potential opportunities for partnering with the Association on making the online CGMA Finance Leadership Program available to students.

Speakers: Joanne Fiore, AICPA
Steve Matzke, AICPA
   
8:30 am - 10:00 am

Concurrent Sessions

3.1: CGMA Teaching Symposium Session I
Personal Development - 1.8 CH

Critical Thinking and Data Analytics
Margarita Maria Lenk, Colorado State University
2019 J. Michael and Mary Anne Cook/Deloitte Foundation Prize Winner, Professor Lenk, will quickly review the essential cognitive ingredients of critical thinking and how critical thinking builds accounting students’ professional and data analytics skills. She will then lead the room in guided steps for designing managerial accounting learning experiences that contain true critical thinking elements. The objective is to optimize professional critical thinking skills by encouraging student creativity and problem solving science through a student-reflection developmental feedback/grading rubric. Best project/case/assignment ideas from the group will be shared to build a critical thinking community. Come ready with your questions and ideas!

3.2: Inter-Disciplinary Research on Management Accounting: What Does It Mean and How Can It Be Promoted?
Accounting - 1.8 CH

Many management accounting scholars tend to think of their research as being inherently inter-disciplinary. However, what counts as inter-disciplinary research is not always clear and is sometimes contested. Such research can be situated within established research paradigms, but can also straddle diverse research paradigms underpinned by different philosophical assumptions. In this session, we will open up a debate about the meaning of inter-disciplinary research on management accounting and showcase innovative research approaches that may help to promote such research. More specifically, we will focus on the following themes:

  • Interdisciplinary research as an intra- as well as inter-paradigmatic research practice.
  • Novel theoretical and methodological approaches for furthering different types of interdisciplinary research.
  • The importance of novel empirical topics and contexts for promoting inter-disciplinary research.
  • Potential barriers to inter-disciplinary research and how they may be overcome.
Panelists: Pablo Casas Arce, Arizona State University
Sven Modell, The University of Manchester
Deryl Northcott, Auckland University of Technology
David Smith, The University of Queensland

 

3.3: CPA Canada Panel: What Will Become of the Accounting Profession? Exploring Opportunities that are Facing the Accounting Profession and Examining the Implications on the Future of Academia
Accounting - 1.8 CH
Moderator: CPA Canada

Will AI replace accountants? In the constant period of change, what will become of the accounting profession? A changing world—new technologies, including blockchain and AI, shifting societal attitudes towards inclusion and sustainability, and blurring boundaries between industries are all having a profound impact on the accounting profession and the business that CPAs support. The accounting profession is on the precipice of a fundamental transformation and how we respond to and manage these changes will impact the future of the CPAs, the profession, academia and business. As the world is changing, CPAs must evolve to ensure our relevancy.

In 2017, CPA Canada undertook a comprehensive examination of the emerging global trends and their potential impact on organizations—“Drivers of Change Report.” Expanding on this work, in 2018, CPA Canada conducted a comprehensive, multi-stakeholder project to help shape the future of the accounting profession. The outcome (scenarios to identify future directions for the profession) of this Foresight project has been captured in “The Way Forward” report. CPA Canada is now undergoing Phase II of this project to play out the scenarios and develop content to helps CPAs and the profession to embrace the impact. The panel will discuss the outcomes from the Foresight Project and discuss scenarios and their impact. How does the profession need to change? What needs to change? What role does academia play?

Panelists: Davinder Valeri, CPA Canada
Irene Wiecek, University of Toronto
Tim Herrod, Independent Consultant

3.4: Budgeting and Target Setting III
Personnel/HR - 1.8 CH
Moderator: Jan Lampe, WHU-Otto Beisheim School of Management

Science-Based Carbon Emissions Targets
David Freiberg, Harvard University
Dennis Campbell, Harvard University
Jody Grewal, University of Toronto
George Serafeim, Harvard University
Discussant: Gary W. Hecht, University of Illinois at Urbana-Champaign

The Effects of Goals and Incentives on Effort Intensity
Gary W. Hecht, University of Illinois at Urbana-Champaign
Kristian Rotaru, Monash University
Axel Klaus-Dieter Schulz, La Trobe University
Kristy L. Towry, Emory University
Alan Webb, University of Waterloo
Discussant: Greg Robert Richins, UNSW Sydney

Working Smarter and Working Harder: Combining Learning and Performance Goals to Improve Performance in a High-Complexity Task Environment
Greg Robert Richins, UNSW Sydney
Discussant: Dan Way, Clemson University

3.5: Control Systems III
Personnel/HR - 1.8 CH
Moderator: Rong Huang, Fudan University

Flourish or Flounder: Which Management Controls Encourage Knowledge Sharing?
Robin Rae Radtke, Clemson University
Roland F. Spekle, Nyenrode Business University
Sally K. Widener, Clemson University
Discussant: Markus Wabnegg, WU Vienna University of Economics and Business

The Ripple Effect: How Managers’ Affective Reactions to Manager-Level Controls Have a Contagious Impact on Subordinates
Jasmijn Bol, Tulane University
Katlijn Haesebrouck, Maastricht University
Serena Loftus, Tulane University
Discussant: Wim A. Van der Stede, The London School of Economics and Politica Science

The Effect of Telecommuting on Information Acquisition: Evidence from the U.S. Patent Office
In Gyun Baek, University of Wisconsin–Madison
Discussant: Jan Bouwens, University of Amsterdam

3.6: Performance Measurement III
Personnel/HR - 1.8 CH
Moderator: Arthur Posch, University of Bern

Performance Effects of Strategic Alignment and Clarity
Steven D. Smith, Brigham Young University
Tyler F. Thomas, University of Wisconsin–Madison
Discussant: Christoph Hoerner, Tilburg University

Testosterone, Sex, and Decision-Makers’ Beliefs in Status Cues
Lars Frimanson, Uppsala University
Frank Hartmann, Erasmus University
Discussant: Kelsey Kay Dworkis, University of Denver

The Effects of Weather on Managers’ Subjective Performance Evaluations
Carolyn Victoria Deller, University of Pennsylvania
Jeremy Michels, University of Pennsylvania
Discussant: Naomi S. Soderstrom, The University of Melbourne

3.7: Employees and Teams
Personnel/HR - 1.8 CH
Moderator: Korok Ray, Texas A&M University

Effort and Selection Effects of Performance Pay in Knowledge Creation
Erina Ytsma, Carnegie Mellon University
Discussant: Michal Matejka, Arizona State University

Are Top Management Teams Compensated as Teams? A Structural Modeling Approach
Chen Li, Baruch College–CUNY
Discussant: Frank Moers, Maastricht University

Transparency and Decentralization in Hierarchies
Christian Hofmann, Ludwig Maximilian University of Munich
Raffi J. Indjejikian, University of Michigan
Discussant: Erina Ytsma, Carnegie Mellon University

3.8: Hospitals
Accounting - 1.8 CH
Moderator: Mina Pizzini, Texas State University

Quality Disclosure Regimes and Their Impacts
Aishwarrya Deore, Michigan State University
Ranjani Krishnan, Michigan State University
Martin Holzhacker, Michigan State University
Discussant: John H. Evans III, University of Pittsburgh

The Role of Market Power in Cost Behavior
Brian A. Vansant, Auburn University
Mina Pizzini, Texas State University
Discussant: Ramji Balakrishnan, The University of Iowa

Regulatory Drivers of Employee Learning and their Effects on Cost Behavior
Ranjani Krishnan, Michigan State University
Hariharan Ramasubramanian, Michigan State University
Discussant: Susanna Gallani, Harvard University

   
10:00 am – 10:30 am

Break/Research Exhibition 3: Incentives and Cost Management
Accounting - 0.5 CH

Poster 1:
A Role of Subjective Evaluation for Long-Term Incentives
Toru Ogasawara, Kumamoto Gakuen University

Poster 2:
Convex Equity Incentives and Accounting Conservatism
Hawfeng Shyu, Sun Yat-sen University

Poster 3:
Employee Recognition: The Effect of Recognition Scope on Unrecognized Lower-Rank Employees’ Subsequent Motivation
Ta Tung Cheng, Georgia State University
Flora Hailan Zhou, Bentley University

Poster 4:
Employee’s Response to Change in Job Design: An Empirical Analysis in the Multiple Task Setting
Wenxuan Duan, Central University of Finance and Economics
Junyong Liu, Central University of Finance and Economics
Ruiqi Sun, Central University of Finance and Economics
Jingjing Zhang, Peking University

Poster 5:
Is It Okay as Long as You Make a Profit?—Evidence on Biased Discretionary Bonus Adjustments Discretionary Bonus Adjustments
Miriam Kristina Maske, Bundeswehr University Munich
Matthias Sohn, Bundeswehr University Munich
Bernhard Hirsch, Bundeswehr University Munich

Poster 6:
Review of AI Applications in Management Accounting Research and An Example of Automatic Ordering Strategy with Reinforcement Learning
Yasheng Chen, Xiamen University
Xin Xu, Xiamen University
Feng Xiong, Xiamen University

Poster 7:
The Unified Product Costing System for Multiple Purposes: Case Evidence from a Japanese Electronics Manufacturer
Takahiro Morimitsu, Seinan Gakuin University
Hiroto Kataoka, Meiji University
Yukihiko Okada, University of Tsukuba
 

   
 10:30 am  - 12:00 pm

 Concurrent Sessions

4.1: CGMA Teaching Symposium Session II
Accounting - 1.8 CH

Current Hot Topics in Teaching Managerial Accounting
Orest Fiume, The Wiremold Company, Retired CFO
Lean Accounting Advocate Orest Fiume will walk attendees through ways to adapt the managerial accounting curriculum to the changing needs of manufacturing businesses adopting an environment of Continuous Improvement. Attendees will learn how to decrease content on standard costing and increase content on Lean Accounting

Ann C. Dzuranin, Northern Illinois University
Jim Hesford, University of Lethbridge

Professors Dzuranin and Hesford will present a case for using data visualization as a way to develop, evaluate, and report performance measures. Using anonymized data from a major hotel chain, students use the balanced scorecard framework to develop appropriate performance measures for each of the four perspectives. Students then use data visualization to evaluate the hotel chain at various levels of aggregation (hotel, region and firm). Students are also asked to develop performance targets for the next year.

4.2: IMA Panel: Profitability Analytics: Expand the Influence of Management Accounting
Computer Science - 1.8 CH
Moderator: Kip Krumwiede, Director of Research, IMA

Financial planning and analysis (FP&A) is clearly growing in importance, but the direction and value of that growth and the possible new tasks and functions need to be defined. Management accountants need to think deeply about what hasn’t been done well in this area and fill those gaps with valuable information useful for decision support. We propose profitability analytics, which incorporates three elements: (1) Market and operational strategies, (2) causal models for revenues, operations, and costs, and (3) using the causal models to better support FP&A.

Learning objectives—attend this session to:

  • Understand the IMA Profitability Analytics Model.
  • Develop causal models for both revenues and operations
  • Apply the Profitability Analytics model to better support FP&A
  • Expand the scope of traditional cost and management curriculum to increase its perceived value
Panelists: Raef Lawson, Professor-in-Residence and Vice President of Research and Policy, IMA
Doug Hicks,  D.T. Hicks & Company

 

4.3: Control Systems IV
Personnel/HR - 1.8 CH
Moderator: Robert Andreas Grasser, University of South Carolina

Formalizing the Informal: Adopting a Formal Culture-fit Measurement System in the Employee Selection Process
Wei Cai, Harvard University
Discussant: Tyler F. Thomas, University of Wisconsin–Madison

Media Coverage and Corporate Labor Investment Decisions
Vishal Baloria, Boston College
Alvis K. Lo, Boston College
Susan Shu, Boston College
Discussant: Fei Du, University of Illinois at Urbana-Champaign

Asymmetric Adjustment of Control
Victor van Pelt, WHU–Otto Beisheim School of Management
Discussant: Paul Black, University of South Carolina

4.4: Operating Leverage
Personnel/HR - 1.8 CH
Moderator: André Hoppe, University of Cologne

The Change in Operating Leverage over Time and Earnings Properties
David Aboody, University of California, Los Angeles
Shai Levi, Tel Aviv University
Dan Weiss, Tel Aviv University
Discussant: Jonas Heese, Harvard University

The Strategic Value of Rigid Cost Structures
Martin Artz, University of Münster
Martin Holzhacker, Michigan State University
André Hoppe, University of Cologne
Discussant: Dan Weiss, Tel Aviv University

Flexible CPA Staffing: Implications for Audit Fees and Audit Quality
Hyungjin Cho, Carlos III University of Madrid
Meeok Cho, Seoul National University
Sehee Kim, Seoul National University
Woo-Jong Lee, Seoul National University
Discussant: Martin Holzhacker, Michigan State University

4.5: Performance Measurement IV
Personnel/HR - 1.8 CH
Moderator: Susanna Gallani, Harvard University

Incentivizing Audit Partners Using Performance Measures
Jan Bouwens, University of Amsterdam
Olof Bik, Nyenrode Business University
Yuxia Zou, University of Cambridge
Discussant: Steven E. Salterio, Queen’s University

Leveraging Managerial Ability: The Role of Discretion, Incentives, and Persistence
Barry Hettler, Ohio University
James Cordeiro, The College at Brockport, SUNY
Arno Forst, The University of Texas Rio Grande Valley
Discussant: Jeh-Hyun Cho, Arizona State University

The Effect of Peer Group Overlap in Executives’ RPE Contracts on Competitive Aggressiveness
Christoph Feichter, Maastricht University
Frank Moers, Maastricht University
Oscar Timmermans, Maastricht University
Discussant: Aner Zhou, University of Southern California

4.6: Nonprofits, Social Responsibility and Opportunism
Behavioral Ethics - 1.8 CH
Moderator:  Eric W. Chan, The University of Texas at Austin

Understanding and Mitigating Misreporting in Nonprofits: The Joint Effects of Pay Level and Penalty Type
Eric W. Chan, The University of Texas at Austin
Xinyu Zhang, Cornell University
Discussant: Margaret H. Christ, The University of Georgia

When Does Employee Giving Spill Over into Subsequent Ethics? The Role of the Organization of Employee Giving Program
Eddy Cardinaels, Tilburg University and KU Leuven
Qinnan Ruan, Tilburg University
Huaxiang Yin, Nanyang Technological University
Discussant: Eric W. Chan, The University of Texas at Austin

Time Perspective and Inter-Temporal Trade-Off Decisions: Mitigating Short-Termism and Long-Termism
Emma Pugh, University of Bristol
Aoife McDermott, Cardiff University
David Marginson, Warwick Business School, Retired
Discussant: Heba Yousef M. Abdel-Rahim, The University of Toledo

4.7: Incentives and Compensation III
Personnel/HR - 1.8 CH
Moderator: Aishwarrya Deore, Michigan State University

rTSR: When Do Relative Performance Metrics Capture Relative Performance?
Paul Ma, University of Minnesota
Jee-Eun Shin, University of Toronto
Charles Wang, Harvard University
Discussant: David Hendrik Erkens, Georgetown University

The Effect of RPI on Employee’s Ex Ante Compensation Expectations and Ex Post Compensation Requests
Bei Shi, Georgia State University
Jeremy Douthit, The University of Arizona
Michael John Majerczyk, Georgia State University
Tyler F. Thomas, University of Wisconsin–Madison
Discussant: Ivo D. Tafkov, Georgia State University

Relative Performance Evaluation and Differential Risk-Taking Incentives
Oscar Timmermans, Maastricht University
Discussant: Iny Hwang, Seoul National University

4.8: Incentives and Compensation IV
Personnel/HR - 1.8 CH
Moderator: Gregory P. McPhee, Clemson University

Keeping Them in The Game: The Effects of Targets and Quitter Performance Information on Retention in Tournaments
James Sewell, Monash University
Axel Klaus-Dieter Schulz, La Trobe University
Kristian Rotaru, Monash University
Discussant: Andrew H. Newman, University of South Carolina

Reporting Frequency and Learning by Experience.
Razvan Stefan Ghita, University of Amsterdam
Discussant: Jongwoon Choi, University of Wisconsin–Madison

(Too) Many Choices: The (De)Motivating Effect of Reward Choice Across Tasks Demanding Differing Levels of Cognitive Resources
Liliana Dewaele, KU Leuven
Eddy Cardinaels, Tilburg University and KU Leuven
Alexandra Van den Abbeele, KU Leuven
Discussant: Jason Kuang, Georgia Institute of Technology

   
12:00 pm – 1:30 pm Lunch with Section Updates
President’s Report on Management Accounting Section
Speaker: Alan Webb, MAS President

Update on the Journal of Management Accounting Research and Presentation of the Outstanding Journal of Management Accounting Research Reviewer Award
Speaker: Eva Labro, JMAR Senior Editor

Report on the Management Accounting Section Midyear Meeting
Speaker: Jason Schloetzer, Midyear Meeting Co-Director
   
 1:30 pm - 3:00 pm 

Plenary
Personal Development - 1.8 CH

Introduction
Margaret B. Shackell, CGMA Teaching Symposium Chair
Passionately Successful: Making the Most of Ambition and Happiness
Speaker: Daniel Lerner

   
 3:00 pm - 3:30 pm

Break/Research Exhibition 4: Interfirm Issues and Governance
Accounting - 1.8 CH

Poster 1:
How Do CEOs Make Investment Decisions in Their Early Years of Tenure? Evidence from Investment Efficiency
Huiqi Gan, University of Massachusetts Lowell

Poster 2:
Financial Restatements and the Demand for Trade Credit
Hongkang Xu, University of Massachusetts Dartmouth
Duong Nguyen, University of Massachusetts Dartmouth
Mai Dao, The University of Toledo

Poster 3:
Predicting Bank Failure Using Regulatory Data
Helen R. Pruitt, University of Maryland Global Campus

   
3:30 pm – 5:00 pm

Concurrent Sessions

5.1: CGMA Teaching Symposium Session IV
Accounting - 1.8 CH

Being Productive Faculty Members, Including Balancing Teaching and Research
Moderators: Serena Loftus, Tulane University
Matthew Sooy, University of Western Ontario

Panelists: W. Glenn Rowe; University of Western Ontario
Karen Sedatole; Emory University
Alan Webb, University of Waterloo

Professors Karen Sedatole, Alan Webb, and Glenn Rowe will discuss balancing research with teaching. The panel will first offer their experiences and strategies for balancing research and teaching and will then respond to audience members Q&A. Prepared topics include advice and perspective, bringing research into the classroom, signs that a change needs to be made, and transitioning within and between schools.

5.2: Qualitative Case Studies I
Accounting - 1.8 CH
Moderator: Lars Frimanson, Uppsala University

Necessity: The Mother of Invention? The Relationship between Management Control and Creativity: Lessons from Apollo 13
Basil Phillip Tucker, University of South Australia
Ian Halkett, University of South Australia
Ady James, University of South Australia
Discussant: David Smith, The University of Queensland

Looking Behind the Numbers: How Narratives Strengthen and Weaken the Persuasiveness of Accounting Numbers
Robert H. Chenhall, Monash University
Matthew Hall, Monash University
David Smith, The University of Queensland
Discussant: Sven Ivar Modell, The University of Manchester

 

5.3: Cost Stickiness
Accounting - 1.8 CH
Moderator: Martin Holzhacker, Michigan State University

Decomposing Cost Asymmetry: The Role of Global Risk Preferences
Aleksandra Klein, WU Vienna University of Economics and Business
Thomas Lindner, WU Vienna University of Economics and Business
Markus Wabnegg, WU Vienna University of Economics and Business
Discussant: André Hoppe, University of Cologne

Impact of Resource Slack on Demand for Trade Credit: Evidence from Sticky Costs
Bhavya Singhvi, Indian Institute of Management
Discussant: Aleksandra Klein, WU Vienna University of Economics and Business

The Information Content of Cost Behavior Components: Evidence from Labor Market Flows
Lianghui Wang, Xi’an Jiaotong University
Wan Wongsunwai, The Chinese University of Hong Kong
Nir Yehuda, The University of Texas at Dallas
Discussant: Wei Cai, Harvard University

5.4: Performance Measurement V
Personnel/HR - 1.8 CH
Moderator: Clara Chen, University of Illinois at Urbana-Champaign

Subjective Performance Evaluation and Multitasking
Tae Sik Ahn, Seoul National University
Jeong-Hoon Hyun, NEOMA Business School
Michal Matejka, Arizona State University
Peter (Seung Hwan) Oh, McGill University
Discussant: Brian A. Vansant, Auburn University

Performance Appraisal on Employee’s Future Potential
Nan Jiang, University of Amsterdam
Discussant: Marti Guasch, Tilburg University

The Impact of Raising Employee Pay on Manager-Employee Relationships
Eddy Cardinaels, Tilburg University and KU Leuven
Qinwei Chi, Tilburg University
Wenjing Li, Jinan University
Huaxiang Yin, Nanyang Technological University
Discussant: Khim Kelly, University of Central Florida

5.5: Analytical Models II
Accounting - 1.8 CH
Moderator: Erina Ytsma, Carnegie Mellon University

The Effect of Market Concern on Specific Investments in the Supply Chain
Hui Chen, University of Zurich
Thomas Pfeiffer, WU Vienna University of Economics and Business
Discussant: Haijin Lin, University of Houston

Voluntary Segment Disclosure and Product Market Competition
Ting-Hsuan Wu, The University of Sydney
Demetris Christodoulou, The University of Sydney
Discussant: Hui Chen, University of Zurich

Entropy and Accounting
John Fellingham, The Ohio State University
Haijin Lin, University of Houston
Doug Schroeder, The Ohio State University
Discussant: Romana Autrey, Willamette University

5.6: Incentives and Compensation V
Personnel/HR - 1.8 CH
Moderator: Ulrich Schaefer, University of Zurich

CEO Performance Evaluation and Discretionary Bonuses
Tao Sun, Queens College–CUNY
Discussant: Cody Lu, University of Massachusetts Amherst

The Effects of Non-Monetary Recognition on Engagement and Performance: A Field Experiment
Adam Presslee, University of Waterloo
Greg Robert Richins, UNSW Sydney
Sasan Siay, University of Waterloo
Alan Webb, University of Waterloo
Discussant: Asis Martinez-Jerez, University of Notre Dame

The Effects of Social Connections and Supervisors’ Bonus Award Discretion on Subordinates’ Compensation
Joanna L. Ho, University of California, Irvine
Cody Lu, University of Massachusetts Amherst
Sandra C. Vera-Muñoz, University of Notre Dame
Anne Wu, National Chengchi University
Discussant: Adam Presslee, University of Waterloo

5.7: Incentives and Compensation VI
Personnel/HR - 1.8 CH
Moderator: Jason Schloetzer, Georgetown University

Do Vesting Requirements Increase the Incentive Effects of Stock Compensation for Rankand-File Employees?
Jeff Clark, Nanyang Technological University
Discussant: Sara Wick, Wilfrid Laurier University

Subjective Evaluation of Professional Employees: Effort Duration as a Heuristic to Evaluate Output
Sara Wick, Wilfrid Laurier University
Discussant: Bryan Richard Stikeleather, University of South Carolina

Does the Implementation of a Business Intelligence System Improve Employees’ Work Commitment? Evidence from a Large Chinese Construction Company
Zhichao (Alex) Wang, The Australian National University
Alexander Bruggen, Maastricht University
Yuan Lin, Ford Motor Company
Discussant: Minjeong Kim, University of Illinois-Urbana-Champaign

5.8: Top Management and Earnings
Accounting - 1.8 CH
Moderator: Mami Koyama, Kobe University

The Consequences of Reporting Earnings Strings for CEOs
Jagadison K. Aier, George Mason University
Jian Cao, Florida Atlantic University
Zhanel DeVides, The Pennsylvania State University Abington
KiKyung Song, West Chester University
Discussant: Nina Schwaiger, Ludwig Maximilian University of Munich

Strike the Right Tone: Financial Analysts’ Strategic Tone in Earnings Conference Calls
Julia Katharina Haag, Ludwig Maximilian University of Munich
Christian Hofmann, Ludwig Maximilian University of Munich
Susanne Klausing, Ludwig Maximilian University of Munich
Nina Schwaiger, Ludwig Maximilian University of Munich
Discussant: Hariharan Ramasubramanian, Michigan State University

Winning an Award Could Set You Free: Earnings Management and the Balance of Power between CEOs and CFOs
Qinxi Wu, Baylor University
Discussant: Zhanel DeVides, The Pennsylvania State University Abington

   

 

Note: The CPE Fields of Study curriculum is divided into twenty 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. 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.nasbaregistry.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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