Preliminary Program

AAA 2008 MANAGEMENT ACCOUNTING SECTION (MAS) MEETING (ARCHIVE)

Long Beach, CA     January 10, 2008 through January 12, 2008

Go to the first session on
    January 11, 2008
    January 12, 2008

01/11/2008 - 10:30 AM
Location:
Implicit and Explicit CEO Incentives
CEO Reputation: Who Benefits - The Firm and the CEO?
Sam Lee , University of Illinois at Chicago
Abstract and Article  

CEO Reputation and Corporate Governance
Christo Karuna , University of Houston
Abstract and Article  

Discussants:
Raj Mashruwala , University of Illinois at Chicago
Merle Ederhof , Yale University

01/11/2008 - 10:30 AM
Location:
Interfirm Collaboration and Contracting
Using Option-Based Compensation to Enhance Supply Chain Efficiency
Dae-Hee Yoon , Yale School of Management
Abstract and Article  

Partner Selection, Knowledge Acquisition and Interfirm Governance Design
Henri C. Dekker , VU University Amsterdam
Alexandra G.H.L. Van den Abbeele , Catholic University of Leuven (KUL)
Abstract and Article  

An Empirical Examination of the Relationship Between Performance Measurement, Collaborative Contracting, and Asset Ownership
Ranjani Krishnan , Michigan State University
Fabienne Miller , Worcester Polytechnic Institute (WPI)
Karen L. Sedatole , Michigan State University
Abstract and Article  

Discussants:
Richard Saouma , University of California, Los Angeles
John Harry Evans , University of Pittsburgh
Ella Matsumura , University of Wisconsin - Madison

01/11/2008 - 10:30 AM
Location:
Effects of Performance Measures on Managerial Behavior
Does Sales Commission Affect the Sales Mix? Evidence from an Automobile Distribution Company
Jin Ha Park , Seoul National University
Tae Sik Ahn , Seoul National University
Hye Jeong Nam , affiliation not provided to SSRN
Hyung Rok Jung , affiliation not provided to SSRN
Abstract and Article  

The Effects of Performance Measurement System Properties and Individual Characteristics on Dysfunctional Managerial Behavior
Marcel Van Rinsum , Erasmus University Rotterdam (EUR)
Abstract and Article  

Discussants:
Mark Vargus , University of Texas at Dallas
Margaret Abernethy , University of Melbourne

01/11/2008 - 10:30 AM
Location:
Analytical Research and Its Application
Delegated Contracting
Gerald A. Feltham , University of British Columbia
Christian Hofmann , University of Mannheim
Abstract and Article  

Efficient Benchmarking
Shane S. Dikolli , Duke University
Christian Hofmann , University of Mannheim
Thomas Pfeiffer , University of Vienna
Abstract and Article  

Ex Ante Conservatism: A Mechanism to Balance Agency Costs and Investment Efficiency
Mingcherng Deng , University of Minnesota - Twin Cities
Abstract and Article  

Discussants:
Thomas Hemmer , University of Houston
Richard Young , Ohio State University
Eva Labro , University of North Carolina at Chapel Hill

01/11/2008 - 10:30 AM
Location:
Case Session I
Even' Star Organic Farm
Alfred J. Nanni Jr. , Babson College
Dessislava A Pachamanova , Babson College
Julia Shanks , Fidelity Investments, Inc.
Abstract and Article  


01/11/2008 - 1:30 PM
Location:
Links between Management and Financial Accounting
On the Optimal Relation between the Properties of Managerial and Financial Reporting Systems
Thomas Hemmer , London School of Economics & Political Science (LSE)
Eva Labro , University of North Carolina at Chapel Hill
Abstract and Article  

Operational Data and Earnings Prediction Models
James N. Cannon , University of Utah
Taylor Randall , University of Utah
Christian Terwiesch , affiliation not provided to SSRN
Abstract and Article  

Earnings Management Through Real Activities Manipulation: Evidence from Nonprofit Hospitals
Leslie G. Eldenburg , University of Arizona
Naomi S. Soderstrom , University of Colorado at Boulder
Katherine Gunny , University of Colorado at Boulder
Kevin W Hee , San Diego State University
Abstract and Article  

Discussants:
Brian Mittendorf , Ohio State University
David Maber , University of Southern California
Mary Ellen Carter , Boston College

01/11/2008 - 1:30 PM
Location:
Performance Measurement and Incentives
National Differences in Performance-Dependent Compensation Practices: The United States Vs. The Netherlands
E.P. Jansen , University of Groningen
Kenneth A. Merchant , University of Southern California
Wim A. Van der Stede , London School of Economics & Political Science (LSE)
Abstract and Article  

Strategy, Performance Measurement Systems, and Performance: A Study of Chinese Firms
Damon M. Fleming , San Diego State University
Chee W. Chow , San Diego State University
Gongmeng Chen , Hong Kong Polytechnic University
Abstract and Article  

Organizational Design and Control Across Multiple Markets: The Case of Franchising in the Convenience Store Industry
Dennis Campbell , Harvard Business School
Srikant Datar , Harvard Business School
Tatiana Sandino , University of Southern California
Abstract and Article  

Discussants:
Monte Swain , Brigham Young University
Clara Chen , University of Illinois at Urbana-Champaign
Sally Widener , Rice University

01/11/2008 - 1:30 PM
Location:
Corporate Governance
Corporate Governance and Returns on Information Technology Investment: Evidence from an Emerging Market
Joanna L.Y. Ho , University of California, Irvine
Anne Wu , National Chengchi University (NCCU)
Sean Xu , Hong Kong University of Science & Technology (HKUST)
Abstract and Article  

Discussants:
Mark Anderson , University of Texas at Dallas

01/11/2008 - 1:30 PM
Location:
Implementation and Use of Cost Information
Everything You Always Wanted to Know About My Costs: A Case Study of Open Book Accounting Initiated by the Supplier
Sander van Triest , University of Amsterdam
Jacco Blom , affiliation not provided to SSRN
Abstract and Article  

A Fairness Perspective on the Use of Total Cost of Ownership in Interfirm Negotiations
Stijn Masschelein , Catholic University of Leuven (KUL)
Eddy Cardinaels , Tilburg University
Alexandra G.H.L. Van den Abbeele , Catholic University of Leuven (KUL)
Abstract and Article  

An Exploratory Study of the Factors Affecting the Implementation Success of German Cost Accounting Methods
Kip R. Krumwiede , University of Richmond
Augustin Suessmair , University of Lueneburg
Jason MacDonald , Boise State University
Abstract and Article  

Discussants:
Michael Maher , University of California, Davis
Ranjani Krishnan , Michigan State University
Naomi Soderstrom , University of Colorado at Boulder

01/11/2008 - 1:30 PM
Location:
The Importance of Management Accounting - Practice and Research
An Overview and Assessment of Contemporary Management Accounting Research in China
Rong-Ruey Duh , National Taiwan University
Zezhong Xiao , Cardiff University - Cardiff Business School
Chee W. Chow , San Diego State University
Abstract and Article  

Management Accounting on the Regulatory Agenda? The Transnational and Local Arenas of Financial Reporting Change in Britain
Yasmine Chahed , London School of Economics & Political Science (LSE)
Abstract and Article  

An Examination of the Effects of Budgetary Control on Performance: Evidence from the Cities
Carolyn M. Callahan , University of Memphis
Tammy Renea Waymire , Northern Illinois University
Abstract and Article  

Discussants:
Christopher Chapman , Imperial College London
Lloyd Tanlu , Harvard Business School

01/11/2008 - 3:30 PM
Location:
Budgeting
Negotiated Budgets: The Impacts of Outcome Accountability and Subordinates' Attitudes on Budgetary Slack and Performance
Vincent K. Chong , University of Western Australia
Michele Leong , University of Western Australia
David R. Woodliff , University of Western Australia
Abstract and Article  

The Development of Budgets with Bounded Rational Accountants: Modeling Costly Accounting Information
Stavros Dafnos , Olympic Airways Services
Abstract and Article  

Discussants:
Michael Petersen , Arizona State University
Alfred Nanni , Babson College

01/11/2008 - 3:30 PM
Location:
Management Accounting Applications in Context
Drivers and Barriers to Management Accounting Change
Felix Schwarze , Goethe University Frankfurt
Kim Wuellenweber , Goethe University Frankfurt
Andreas Hackethal , Goethe University Frankfurt
Abstract and Article  

The Lack of Relevance of Management Accounting for Strategic Organizational Decisions - The Case of Offshoring in European Multinational Companies
Michael Brandau , University of Dortmund
Andreas Heinrich Hoffjan , Dortmund University of Technology
Abstract and Article  

Discussants:
Kari Lukka , Turku School of Economics
Tom Groot , VU University Amsterdam

01/11/2008 - 3:30 PM
Location:
Motivating "Optimal" Effort
Measuring and Motivating Quantity, Creativity, or Both
Steven J. Kachelmeier , University of Texas at Austin
Bernhard Erich Reichert , University of Texas at Austin
Michael G. Williamson , University of Texas at Austin
Abstract and Article  

Missing Non-Strategic Targets: Are Managers Penalized for Emphasizing Important Measures?
Michael J. Petersen , Arizona State University
Janet Samuels , Arizona State University
Abstract and Article  

The Weighting of Balanced Scorecard: A Non-Profit Hospital's Experience
Wen-Cheng Chang , Mackay Memorial Hospital
Chun-Hsiung Huang , Mackay Memorial Hospital
Tsuilin Kuo , Fu Jen Catholic University
Abstract and Article  

Discussants:
Gary Hecht , Emory University
Rebecca Hannan , Georgia State University
Lorenzo Patelli , Bocconi University

01/11/2008 - 3:30 PM
Location:
External Factors and Their Effect on Contracting
Environmental Uncertainty, Comprehensive Performance Measurement Systems, Performance-Based Compensation, and Organizational Performance
Chee W. Chow , San Diego State University
Anne Wu , National Chengchi University (NCCU)
Axel K-D Schulz , University of Melbourne
Abstract and Article  

Information Asymmetry, Bargaining Power and Customer Profitability: An Empirical Investigation on Bank-Client Relationship
Yu-Ching Wu , University of Illinois at Urbana-Champaign
Anne Wu , National Chengchi University (NCCU)
Abstract and Article  

Discussants:
Jan Bouwens , Tilburg University
Michal Matejka , University of Michigan at Ann Arbor

01/11/2008 - 3:30 PM
Location:
Cost Accounting
Overhead Cost Pool Classification and Judgment Performance
Christian Mastilak , Xavier University
Abstract and Article  

When do Opportunity Costs Count? Vague Opportunity Costs, Project Completion Stage and Management Accounting Experience
Lisa Victoravich , University of Denver
Abstract and Article  

Discussants:
Frederick Rankin , Colorado State University
Alexander Bruggen , Maastricht University

01/12/2008 - 7:15 AM
Location:
Forum Papers
Capital Budgeting and Escalation of Commitment
Christine A. Denison , Iowa State University
Abstract and Article  

The Relationship between Non-Financial Information and Financial Distress
Salma Ibrahim , Morgan State University
Abstract and Article  

The Role of Non-Financial Performance Measures in Compensation Contracts in the Curtailment of Earnings Management
Salma Ibrahim , Morgan State University
Abstract and Article  

The Impact of Management Accounting Systems on the Relationship between Product Innovation and Organizational Performance
Feng-Yu Ni , National Sun Yat-Sen University
Mei-Ling Yang , Shih Chien University
Kuo-Chih Cheng , Kun Shan University of Technology
Abstract and Article  

Performance Measurement Practices in Canadian Government Departments: A Survey
Nelson Maina Waweru , York University
Marcela Porporato , York University
Zahirul Hoque , Deakin University
Abstract and Article  

Characteristics of the Strategic Planning Process and the Relevance of Management Accounting: Evidence from German Dax30 Companies
Pascal Nevries , WHU Otto Beisheim Graduate School of Management
Timo Kornetzki , University of Dortmund
Gonn K. Weide , WHU Otto Beisheim Graduate School of Management
Abstract and Article  

Risk-Taking in New Project Selection: Can Bonus Incentives Overcome Past Performance History?
James M. Kohlmeyer III , East Carolina University
Andrea Drake , Louisiana Tech University
Abstract and Article  


01/12/2008 - 10:30 AM
Location:
Implementation and Alignment of Control Systems
Translating Organizational Learning Orientation into Performance: The Role of Management Control Systems
Margaret A. Abernethy , University of Melbourne
Axel K-D Schulz , University of Melbourne
Simon J. Bell , University of Cambridge
Abstract and Article  

The Implementation of Environmental Management Control Systems: Contextual and Strategic Drivers
Sophie Pondeville , FUNDP - University of Namur
Valérie Swaen , Catholic University of Louvain
Yves De RongT , Catholic University of Louvain
Abstract and Article  

Performance Consequences of the 'Fit' Between Management Accounting and Control Systems and the Environment: Evidence from Publicly-Listed Chinese Firms
Neale G. O'Connor , University of Hong Kong
Sandra C. Vera-Munoz , University of Notre Dame
Francis Chan , Hong Kong Shue Yan University
Abstract and Article  

Discussants:
Nathan Stuart , University of South Florida
Leslie Eldenburg , University of Arizona
Kyonghee Kim , University of Illinois at Chicago

01/12/2008 - 10:30 AM
Location:
Equity-Based Pay
The Economic Consequences of Private Information Acquisition in a Model Where Employees are Compensated with Tradeable Securities
Ashraf A. Jaffer , University of North Carolina at Chapel Hill
Abstract and Article  

CEO Stock Option Grants: The Economic Consequences of Revelation of Backdating and the Confounding Effect of Good-Timing of Earnings Disclosure
Wenli Huang , Boston University
Hai Lu , University of Toronto
Abstract and Article  

Discussants:
Mingcherng Deng , University of Minnesota - Twin Cities
Luann Lynch , University of Virginia

01/12/2008 - 10:30 AM
Location:
Do Management Accounting Practices Change Behavior?
Target costing: The Effect of Information Timing on Cost Reduction
Mohan Gopalakrishnan , Arizona State University West
Janet Samuels , Arizona State University
Dan Swenson , Arizona State University
Abstract and Article  

Does the Adoption of Rolling Forecasts Improve Planning? An Empirical Investigation of the Consequences of Rolling Forecasts
Lloyd D. Tanlu , Harvard Business School
Abstract and Article  

Do Internal Management Controls Mitigate Employee Theft in Chain Organizations?
Clara Xiaoling Chen , University of Illinois at Urbana-Champaign
Tatiana Sandino , University of Southern California
Abstract and Article  

Discussants:
Jeffrey Hales , Georgia Institute of Technology
Theresa Libby , Wilfrid Laurier University
Mina Pizzini , Southern Methodist University (SMU)

01/12/2008 - 10:30 AM
Location:
Performance Targets
The Interplay between Target Setting and Performance Evaluation
Jan Bouwens , Tilburg University
Peter Kroos , VU University Amsterdam
Abstract and Article  

The Use of Self-Set Goals as an Impression Management Tactic: Antecedents and Consequences
Scott Jeffrey , University of Waterloo
Alan Webb , University of Waterloo
Axel K-D Schulz , University of Melbourne
Abstract and Article  

Discussants:
Jasmijn Bol , University of Illinois at Urbana-Champaign
Sam Lee , University of Illinois at Chicago

01/12/2008 - 10:30 AM
Location:
Case Session II
Instructional Case: Estimating Learning-Curve Functions for Managerial Planning, Control, and Decision-Making
David E. Stout , Youngstown State University
Paul Juras , Wake Forest University
Abstract and Article  

NYPRO, Inc. Case and Teaching Note
Lawrence Carr , Babson College
Abstract and Article  

Super Value Grocery Store: The Bahamian Super Market
Lynette Deal , Morgan State University
Nana Y. Amoah , Old Dominion University
Abstract and Article  


01/12/2008 - 1:30 PM
Location:
Executive Compensation
Shareholder Remuneration Votes and CEO Compensation Design
Mary Ellen Carter , Boston College
Valentina Zamora , Boston College
Abstract and Article  

The Gender Pay Gap Above the Glass Ceiling: Are Women Executives Underpaid?
Mark C. Anderson , University of Texas at Dallas
Rong Huang , City University of New York
Rajiv D. Banker , Temple University
Jiangxia Liu , University of Texas at Dallas
Abstract and Article  

CFO Fiduciary Responsibilities and the Design of Incentive Compensation
Raffi J. Indjejikian , University of Michigan at Ann Arbor
Michal Matejka , University of Michigan at Ann Arbor
Abstract and Article  

Discussants:
Fabrizio Ferri , New York University
Gordon Potter , Cornell University
Jae Yong Shin , University of Illinois at Urbana-Champaign

01/12/2008 - 1:30 PM
Location:
Building Trust and Honesty
Implicit Employment Contracts: The Limits of Management Reputation for Promoting Firm Productivity
Jeffrey Wade Hales , Georgia Institute of Technology
Michael G. Williamson , University of Texas at Austin
Abstract and Article  

Honesty in Managerial Reporting: Is it Affected by Perceptions of Equity?
Linda J. Matuszewski , Northern Illinois University
Abstract and Article  

Reciprocity Under Trust-Based Management Control: An Experimental Test
Bryan K. Church , Georgia Institute of Technology
Jason Kuang , Georgia Institute of Technology
Abstract and Article  

Discussants:
Kristy Towry , Emory University
Anne Farrell , University of Illinois at Urbana-Champaign
Janet Samuels , Arizona State University

01/12/2008 - 1:30 PM
Location:
Organizational Design and Performance
The Performance of R&D Cooperation: Evidence from Taiwan's High-Technology Industries
Cheng-Jen Huang , Tunghai University
Hui-Ling Liu , National Chengchi University (NCCU)
Abstract and Article  

Human Resource Outsourcing: Performance of Service Providers
Maureen G. Butler , University of South Florida
Carolyn M. Callahan , University of Memphis
Rod E. Smith , University of Arkansas at Fayetteville
Abstract and Article  

Uncertainty of Future Performance: The Impact of Labor Investment and Labor Flexibility
Carolyn M. Callahan , University of Memphis
Martin T. Stuebs Jr. , Baylor University
Abstract and Article  

Discussants:
Stephen Hansen , George Washington University
Dennis Campbell , Harvard Business School
Suresh Radhakrishnan , University of Texas at Dallas

01/12/2008 - 1:30 PM
Location:
Internal Audit and Risk Management
Beliefs About Accountants' Risk Tendencies and Their Effect on the Integration of Accountants' Advice Regarding Expenditure Decisions
W. Timothy Mitchell , Georgia State University
Sean A. Peffer , University of Kentucky
Abstract and Article  

An Investigation of Internal Audit Characteristics and Material Weakness Disclosures
Shu Lin , California State University, Fresno
Mina Pizzini , Southern Methodist University (SMU)
Mark E. Vargus , University of Texas at Dallas
Abstract and Article  

Discussants:
Michael Williamson , University of Texas at Austin
Margaret Christ , University of Georgia