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| Wednesday, January 3, 2018 - IMA Doctoral Colloquium | |
| 6:00 pm – 8:00 pm | Doctoral Students' Welcome Reception |
| Thursday, January 4, 2018 - IMA Doctoral Colloquium | |
| 7:30 am – 5:30 pm | IMA Doctoral Colloquium Program |
| Thursday, January 4, 2018 - MAS Research Conference | |
| 6:00 pm – 8:00 pm | Early Bird Reception |
| Friday, January 5, 2018 — MAS Research Conference | |
| 7:15 am – 8:15 am | IMA Breakfast and Panel: Best of IMA Thought Leadership in 2017 Accounting - 1.0 CH Sponsored by Institute of Management Accountants Speakers: Raef Lawson, Institute of Management Accountants Kip R. Krumwiede, Institute of Management Accountants |
| 8:30 am – 9:45 am | Welcome and Plenary Session Accounting 1.5 CH Sponsored by the Association of International Certified Professional Accountants, the unified voice of CIMA and the AICPA, on behalf of the CGMA designation Welcome Speaker: Ken Witt, AICPA Corporate Culture, Governance, and Thoughts on Survey Research Speaker: John Graham |
| 9:45 am – 10:15 am | Coffee Break and Research Exhibition Session Accounting - 0.5 CH Managerial Ability and Discontinued Operations Christopher J. Skousen, Utah State University Li Sun, The University of Tulsa Kean Wu, Rochester Institute of Technology Using Pinterest to Stimulate Student Engagement, Interest, and Learning in Managerial Accounting Courses Amy Holmes, Trinity University Stephanie J. Rasmussen, The University of Texas at Arlington Adopting CSR Performance Measures into Executives' Compensation Contracts: Does Board's Experience Matter? Lu Yang, Maastricht University Big Data Business Performance Model: Linking Big Data and Data Analytics to Business Performance Measurement Abdullah Al-Moshaigeh, Independent |
| 10:15 am – 11:45 am | Concurrent Sessions
Panelists: Noel Tagoe, AICPA Shane Balzan, AICPA J.D. Kern, Flexi-Van Leasing, Inc. Dan Bachrach, AMMA Investment Group, LLC Session 1.2: Career Concerns Accounting - 1.8 CH Session Chair: Romana L. Autrey, Willamette University The Impact of Job Similarity Along the Career Path on the Firm's Promotion Choice Jakob Infuehr, The University of Texas at Austin Sebastian Kronenberger, Leibniz University of Hanover Discussant: Oliver M. Dürr, Esslingen University of Applied Sciences The Market for Reputation: Repeated Matching and Career Concerns Eunhee Kim, City University of Hong Kong Discussant: Raffi Indjejikian, University of Michigan The Effect of Financial Incentives and Career Concerns on Reporting Bias Miró Feller, University of Zurich Ulrich Schäfer, University of Zurich Discussant: Romana L. Autrey, Willamette University Session 1.3: Interfirm Relationships Accounting - 1.8 CH Session Chair: Henri C. Dekker, The VU Amsterdam Information Availability in Acquisition Decisions: The Role of Prior Relations and Rival Bidders Dieter Smeulders, KU Leuven Henri C. Dekker, The VU Amsterdam Alexandra G. H. L. Van den Abbeele, KU Leuven Discussant: Jason D. Schloetzer, Georgetown University Supplier Concentration and Cost Structure Clara Xiaoling Chen, University of Illinois at Urbana-Champaign Lulu Di, Jinan University Wei Jiang, Jinan University Wei Li, University of Illinois at Urbana-Champaign Discussant: Curtis M. Hall, Drexel University Relational Disruptions as a Control Mechanism Jee-Eun Shin, Harvard University Discussant: Henri C. Dekker, The VU Amsterdam Session 1.4: Learning Personnel/HR - 1.8 CH Session Chair: Margaret H. Christ, The University of Georgia Using a Game-of-Chance to Motivate Employee Learning: Evidence from the Field Khim Kelly, University of Central Florida Deltcho Valtchanov, The University of Waterloo Alan Webb, The University of Waterloo Discussant: Tatiana Sandino, Harvard University The Learning Effects of Targets Jan Bouwens, University of Cambridge Christian Hofmann, Ludwig Maximilian University of Munich Nina Kuehne, Ludwig Maximilian University of Munich Discussant: Kenneth Merchant, University of Southern California Bring the Noise, But Not the Funk: Does the Effect of Performance Measure Noise on Learning Depend on Whether the Learning is Experiential or Vicarious Willie Choi, University of Pittsburgh Gary Hecht, University of Illinois at Urbana-Champaign Ivo Tafkov, Georgia State University Kristy L. Towry, Emory University Discussant: Margaret H. Christ, The University of Georgia Session 1.5: Impact of Technology Accounting - 1.8 CH Session Chair: Theresa Libby, University of Central Florida The Effect of Telecommuting on Employee Behavior Alexander Brüggen, Maastricht University Christoph Feichter, Maastricht University Katlijn Haesebrouck, Maastricht University Discussant: Michael Majerczyk, Georgia State University The Effect of Directional Goals on the Perceived Credibility of Data Analytics Clara Xiaoling Chen, University of Illinois at Urbana-Champaign Ryan Matthew Hudgins, University of Illinois at Urbana-Champaign William F. Wright, University of Illinois at Urbana-Champaign Discussant: Jordan Samet, Georgia Institute of Technology Effects of an Information Sharing System on Employee Creativity, Engagement, and Performance Shelley Xin Li, University of Southern California Tatiana Sandino, Harvard University Discussant: Theresa Libby, University of Central Florida Session 1.6: Budgeting and Target Setting Accounting - 1.8 CH Session Chair: Donald V. Moser, University of Pittsburgh To Disclose or Not to Disclose: The Joint Effects of Supervisor Pay Transparency and Vertical Pay Dispersion on Budgeting Decisions Xiaotao Kelvin Liu, Northeastern University Yu Tian, University of Central Florida Yue May Zhang, Northeastern University Discussant: John Harry Evans III, University of Pittsburgh Reducing Sustainability Risk for Investors: The Effect of Time Horizon of Sustainability Target Realization and Sustainability Incentives Karen J. L. De Meyst, Miami University Eddy Cardinaels, KU Leuven Alexandra G. H. L. Van den Abbeele, KU Leuven Discussant: Xi (Jason) Kuang, Georgia Institute of Technology The Effect of Endogenous Contract Selection on Budgetary Slack: An Experimental Examination of Trust, Distrust, and Trustworthiness Jeremy Douthit, The University of Arizona Steven T. Schwartz, Binghamton University, SUNY Douglas E. Stevens, Georgia State University Richard A. Young, The Ohio State University Discussant: Donald V. Moser, University of Pittsburgh Session 1.7: Management Control Systems Accounting - 1.8 CH Session Chair: Gerhard Speckbacher, Vienna University of Economics and Business Incentivizing Innovation: The Role of Knowledge Exchange and External Search Behavior Markus Wabnegg, Vienna University of Economics and Business Gerhard Speckbacher, Vienna University of Economics and Business Discussant: Josep Bisbe, ESADE Business School Sets of ERM Practices in Non-Financial Firms: An Exploratory Study Evelyn Caroline Braumann, Aarhus University Discussant: Sujay Nair, The University of Melbourne Enterprise Social Media and Control System Design Peter Gordon Roetzel, University of Stuttgart Dennis D. Fehrenbacher, Monash University Discussant: Gerhard Speckbacher, Vienna University of Economics and Business |
| 11:45 am – 1:15 pm | Lunch with Award Presentations
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| 1:30 pm – 3:00 pm | JMAR Forum The Art and Science of Target Setting in Multidivisional Organizations: Evidence from and Directions for Management Accounting Research Speakers: Isabella Grabner, Maastricht University; Kenneth A. Merchant, University of Southern California; Michal Matejka, Arizona State University Panelists: Jasmijn Bol, Tulane University; Raffi Indjejikian, University of Michigan |
| 3:00 pm – 3:30 pm | Coffee Break and Research Exhibition Session Accounting - 0.5 CH Changes in Operating Margins During a Sales Decline and Abnormal Returns Rajiv D. Banker, Temple University Han-Up Park, University of Saskatchewan Tax and Managerial Effects of Transfer Pricing on Capital and Physical Products Oliver M. Dürr, Esslingen University of Applied Sciences Thomas Rueffieux, University of Zurich |
| 3:30 pm – 5:00 pm | Concurrent Sessions Session 2.1: Developments in Strategy: How Can Management Accounting Keep Pace? |
| 6:00 pm – 8:00 pm | Reception |
| Saturday, January 6, 2018— Midyear Meeting | |
| 7:15 am – 8:15 am | CGMA Breakfast Accounting - 1.0 CH Sponsored by the Association of International Certified Professional Accountants, the unified voice of CIMA and the AICPA, on behalf of the CGMA designation Panelists: Yvonne Hinson, AICPA Michael Grant, AICPA Joanne Fiore, AICPA |
| 8:30am - 10:00am | Concurrent Sessions Session 3.1: IMA Best Case Award and Panel: Writing and Using Cases Accounting - 1.8 CH The IMA's case journal (IECJ) provides an outstanding collection of cases for management accounting courses. The panel discussion will include the following:
Panelists: Matthew Fish, Vital Plastics/University of Wisconsin–Eau Claire Kip R. Krumwiede, Institute of Management Accountants Murray R. Lindsay, University of Lethbridge Anne Sergeant, Grand Valley State University Session 3.2: Trust and Control Personnel/HR - 1.8 CH Session Chair: Wendy J. Bailey, Arizona State University Managers' Propensity to Acquire and Use Employee-Type Information in Informal Control Decisions Laura W. Wang, University of Illinois at Urbana-Champaign Huaxiang Yin, Tilburg University Discussant: Lisa LaViers, Emory University Trust Behavior Following a Violation of Trust: The Immunization Effect of Control System Transparency Anna Cianci, Wake Forest University Bernhard Erich Reichert, Virginia Commonwealth University Karen L. Sedatole, Emory University George T. Tsakumis, University of Delaware Discussant: Donald Young, Indiana University Trust Me, I'll Do My Best: The Effects of Implicit Incentives on Worker Performance, Trust, and Reciprocity Under Incomplete Monitoring Eric W. Chan, The University of Texas at Austin Jeremy B. Lill, Georgia State University Discussant: Wendy J. Bailey, Arizona State University Session 3.3: Subjective Performance Evaluation II Personnel/HR - 1.8 CH Session Chair: Isabella Grabner, Maastricht University Subjective Adjustments to Objective Performance Measures in Executive Annual Bonus Contracts Sunyoung Kim, Monash University Jae Yong Shin, Seoul National University Discussant: Mark Vargus, Drexel University Peer Effects in Subjective Performance Evaluation Gavin Cassar, INSEAD Taeho Ko, INSEAD Discussant: Xin Shelley Li, University of Southern California Leniency Bias and Organizational Performance Sujay Nair, The University of Melbourne Discussant: Isabella Grabner, Maastricht University Session 3.4: Tournaments and RPE Personnel/HR - 1.8 CH Session Chair: Ivo Tafkov, Georgia State University Effects of a Tournament Incentive Plan Incorporating Objective and Subjective Criteria in a Geographically Dispersed Organization Carolyn Deller, University of Pennsylvania Tatiana Sandino, Harvard University Discussant: Ivo Tafkov, Georgia State University Does Mercy Bear Richer Fruits than Strict Justice? Implicit Effects of Subjective Rewards and Penalties in Tournaments Wei Cai, Harvard University Susanna Gallani, Harvard University Discussant: Francisco de Asis Martinez-Jerez, University of Notre Dame Relative Performance Evaluation and the Timing of Earnings Release Guojin Gong, The Pennsylvania State University Laura Yue Li, University of Illinois at Urbana-Champaign Huifang Yin, Shanghai University of Finance and Economics Discussant: Dhananjay Nanda, University of Miami Session 3.5: Motivating Effort and Creativity Personnel/HR - 1.8 CH Session Chair: Gary Hecht, University of Illinois at Urbana-Champaign The Effect of Relative Performance Information Type on Creative Problem-Solving Leslie Berger, Wilfrid Laurier University Kun Huo, University of Western Ontario Discussant: Christoph Feichter, Maastricht University Working Longer but Not Harder: The Effects of Inputand Output-Based Pay Allocations on the Duration and Intensity of Effort Eric W. Chan, The University of Texas at Austin Steven J. Kachelmeier, The University of Texas at Austin Xinyu Zhang, The University of Texas at Austin Discussant: Alexander Brüggen, Maastricht University Motivating Employee Effort Over Time: An Experimental Investigation on the Persistence of Reciprocity Jacob Zureich, Emory University Discussant: Gary Hecht, University of Illinois at Urbana-Champaign Session 3.6: Field Studies on MCS Accounting - 1.8 CH Session Chair: Evelyn Caroline Braumann, Aarhus University The Role of Management Accountants in Risk Management: An Exploratory Study in a Large Bank Sandra Tillema, University of Groningen Rouven Trapp, University of Groningen Paula M. G. van Veen-Dirks, University of Groningen Discussant: Evelyn Caroline Braumann, Aarhus University Constraining versus Facilitating: The Dual Role of Management Control Systems and Organizational Tension – An Empirical Exploration in a Hospital Setting Felix Wenger, TU Dortmund University Maik Lachmann, Berlin Institute of Technology Rouven Trapp, University of Groningen Discussant: Matthew Kaufman, Portland State University Capacity Changes, Soft and Hard, and Their Impact on the Financial Value of Continuous Improvement Activities Matthew Kaufman, Portland State University Ella Mae Matsumura, University of Wisconsin-Madison Urban Wemmerlov, University of Wisconsin–Madison Discussant: Carolyn Deller, University of Pennsylvania Session 3.7: Performance Benchmarks and Ratcheting Personnel/HR - 1.8 CH Session Chair: Jan Bouwens, University of Cambridge Target Ratcheting in Common and Unique Performance Measures Byung Hyun Choi, University of Southern California Simon Jonghwan Kim, University of Manchester Kenneth A. Merchant, University of Southern California Discussant: Matthias D. Mahlendorf, Frankfurt School of Finance & Management The Role of Internal Forecasting and Misreporting in Meeting Performance Benchmarks Peter Kroos, University of Amsterdam Mario Schabus, The University of Melbourne Frank Verbeeten, Utrecht University Discussant: Michelle C. Lau, Brock University Determinants of the Ratchet Effect: Evidence from Retail Banking Christian Brück, Ruhr-University Bochum Thorsten Knauer, Ruhr-University Bochum Nicole Nikiforow, Ruhr-University Bochum Anja C. Schwering, Ruhr-University Bochum Discussant: Jan Bouwens, University of Cambridge Session 3.8: CGMA Teaching Symposium Session 1: AICPA Future of Learning Personal Development - 1.8 CH The accounting profession is rapidly evolving and so are the students who choose this career path. This panel session will focus on the newest generation of students, GENZ, and how they will change the way we teach accounting and market the profession of accounting. We will share adaptive educational technologies found to enable student success at Arizona State University. The AICPA will also cover the outcomes of the Future of Learning Task Force and will demonstrate the new technologies being developed for Continuing Professional Education, including virtual reality. Speakers: Michael Grant, AICPA Yvonne Hinson, AICPA Dale Johnson, Arizona State University |
| 10:00 am – 10:30 am | Break |
| 10:30 am – 12:00 pm | Concurrent Sessions Session 4.1: Doing Research in Emerging Economies Accounting - 1.8 CH This panel will explore the experiences of researchers who have been conducting studies in emerging economies. Among the topics to be discussed are:
Panelists: Fei Du, University of Illinois at Urbana-Champaign Shelley Xin Li, University of Southern California Jeremy B. Lill, Georgia State University Session 4.2: Implicit Incentives Accounting - 1.8 CH Session Chair: Victor S. Maas, University of Amsterdam Managerial Reporting Procedures in Hierarchical Firms: An Implicit Contracting Perspective Victor van Pelt, Tilburg University Farah Arshad, Tilburg University Bart Dierynck, Tilburg University Discussant: Bryan Stikeleather, University of Pittsburgh Controls and Cooperation in Dynamic Environments: The Role of Involvement in Control Design Robert A. Grasser, University of South Carolina Michael Majerczyk, Georgia State University Martin Staehle, University of Bern Di Yang, Georgia Institute of Technology Discussant: Willie Choi, University of Pittsburgh The Role of Social Bonds in Understanding the Preand Post-Recognition Effects of Recognition Visibility Joseph Burke, University of Illinois at Urbana-Champaign Discussant: Victor S. Maas, University of Amsterdam Session 4.3: Subjective Performance Evaluation III Personnel/HR - 1.8 CH Session Chair: Tyler F. Thomas, University of Wisconsin–Madison Superiors' Discretionary Bonus Pool Allocations When Agents Face Disparate Performance Risk Michael Majerczyk, Georgia State University Tyler F. Thomas, University of Wisconsin–Madison Discussant: Serena Loftus, Tulane University Discretionary Bonus Pools and Employees' Influence Activities: An Experimental Investigation Florian Elsinger, University of Bern Discussant: Katlijn Haesebrouck, Maastricht University The Effects of Single-Rating Versus Multiple-Ratings Subjective Performance Evaluation Systems on Managers' Evaluation and Promotion Decisions Eric W. Chan, The University of Texas at Austin Todd A. Thornock, University of Nebraska–Lincoln Discussant: Tyler F. Thomas, University of Wisconsin-Madison Session 4.4: Target Setting Personnel/HR - 1.8 CH Session Chair: Christian Hofmann, Ludwig Maximilian University of Munich The Differential Treatment of Cash vs. Accrual Performance in Target Revision Wei Zhu, University of Illinois at Urbana-Champaign Laura Yue Li, University of Illinois at Urbana-Champaign Shuyang Wang, University of Illinois at Urbana-Champaign Discussant: Xiaoxia Peng, The University of Utah Target Setting in a Multi-Task Environment: An Empirical Investigation Ramji Balakrishnan, The University of Iowa Jizhang Huang, The University of Iowa Anne Wu, National Chengchi University Discussant: Martin Artz, Frankfurt School of Finance & Management Performance Targets and Peer Comparisons: Theory and Evidence from CEO Pay Korok Ray, Texas A&M University Adrienne Rhodes, Texas A&M University Discussant: Christian Hofmann, Ludwig Maximilian University of Munich Session 4.5: Non-Executive Incentives Personnel/HR - 1.8 CH Session Chair: Markus C. Arnold, University of Bern White Collar Employee Equity Incentives and Firm-Specific Human Capital Bok Baik, Seoul National University John Harry Evans III, University of Pittsburgh Kyonghee Kim, Michigan State University Sukesh Patro, Northern Illinois University Discussant: Frances M. Tice, University of Colorado Boulder Different Controls for Different Agents: The Hidden Costs of Control at Work Jan Bouwens, University of Cambridge Nan Jiang, University of Amsterdam Discussant: Pablo Casas-Arce, Arizona State University In Search of Organizational Alignment Using a 360-degree Assessment System: Evidence from a Retail Chain Carolyn Deller, University of Pennsylvania Susanna Gallani, Harvard University Tatiana Sandino, Harvard University Discussant: Markus C. Arnold, University of Bern Session 4.6: Performance Measurement Accounting - 1.8 CH Session Chair: David Tsui, University of Southern California Agent's Incentive and Performance Measure Weight Allocation Tae Sik Ahn, Seoul National University Jiwon Hyeon, Seoul National University Discussant: Jee-Eun Shin, Harvard University Nonfinancial Leading Indicators of Financial Performance: Evidence from Panel VAR Estimations Maximilian Margolin, WHU-Otto Beisheim School of Management Matthias D. Mahlendorf, Frankfurt School of Finance & Management Utz Schäffer, WHU-Otto Beisheim School of Management Discussant: Taeho Ko, INSEAD Compensation Committee Attributes and the Treatment of Earnings in Incentive Pay Mary Ellen Carter, Boston College Luann J. Lynch, University of Virginia Melissa Martin, University of Illinois at Chicago Discussant: David Tsui, University of Southern California Session 4.7: Executive Compensation Accounting - 1.8 CH Session Chair: Jakob Infuehr, University of Texas at Austin Managerial Power and CEO Pay Robert F. Göx, University of Zurich Thomas Hemmer, Rice University Discussant: George Drymiotes, Texas Christian University Stock-Performance Goals in Executive Compensation Contracts and Management Earnings Guidance Sean Cao, Georgia State University Guojin Gong, The Pennsylvania State University Laura Yue Li, University of Illinois at Urbana-Champaign Hayoung Yoon, University of Illinois at Urbana-Champaign Discussant: Peter R. Demerjian, University of Washington Biased Signals, Incentive Contracting, and Accounting Manipulation Prasart Jongjaroenkamol, Singapore Management University Discussant: Jakob Infuehr, The University of Texas at Austin Session 4.8: CGMA Teaching Symposium Session 2: Data Analytics for Management Accounting Accounting - 1.8 CH Data analytics are changing the way businesses make decisions. Accounting students need to be equipped with stronger IT skills, an analytics mindset, and knowledge of data analytics tools and techniques. In this session we'll provide hands on examples for incorporating data analytics into the classroom and share resources for cases and materials. Speakers: Margaret H. Christ, The University of Georgia Ann Dzuranin, Northern Illinois University |
| 12:00 pm – 1:30 pm | Luncheon Report on Management Accounting Section Shane Dikolli, MAS President, Duke University Update on the Journal of Management Accounting Research Karen L. Sedatole, JMAR Senior Editor, Emory University Pathways to a Sustainable Future Markus Ahrens, 2017-18 AAA Council Chair, St. Louis Community College, Meramec 2019 Management Accounting Section Meeting Michal Matejka, 2018-2019 MAS Meeting Co-Director, Arizona State University |
| 1:30 pm – 3:00 pm | Concurrent Sessions |
| 3:30 pm - 5:00 pm | Closing Plenary Session (CGMA Teaching Symposium) Communications and Marketing - 1.8 CH Sponsored by the Association of International Certified Professional Accountants, the unified voice of CIMA and the AICPA, on behalf of the CGMA designation Integrating Learning, Memory, and Experience for Increased Knowledge and Performance Speaker: Peter Doolittle, Virginia Polytechnic Institut and State University Integrating Learning, Memory, and Experience for Increased Knowledge and Performance Speaker: Peter Doolittle, Virginia Polytechnic Institute and State University |
| Saturday, January 6, 2018 — MAS CGMA Teaching Symposium | |
7:15 am – 8:15 am | Breakfast |
| 8:30 am – 10:00 am | AICPA – Future of Learning Speakers: Michael Grant, AICPA Yvonne Hinson, AICPA Dale Johnson, ASU |
| 10:00 am – 10:30 am | Break/Research Poster Forum |
| 10:30 am – 12:00 pm | Data Analytics for Management Accounting Speakers: Margaret Christ, University of Georgia Ann Dzuranin, Northern Illinois University |
| 12:00 pm – 1:30 pm | Lunch with Business Meeting |
| 1:30 pm – 3:30 pm | Building Resilience Speakers: Chrissy Lieberman, University of Arizona Rosanna Curti, University of Arizona |
| 3:30 pm - 5:00 pm | Integrating Learning, Memory, and Experience for Increased Knowledge and Performance Speaker: Peter Doolittle, Virginia Polytechnic Institute and State University |
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
We would like to thank our sponsors for their generous support of the meeting:
