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AAA 2012 Management Accounting Section (MAS) Meeting (Archive)
8,806 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
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Incl. Electronic Paper Popularizing a Management Accounting Idea: The Case of the Balanced Scorecard
AAA 2012 Management Accounting Section (MAS) Meeting Paper
David J. Cooper , Mahmoud Ezzamel and Sandy Qu
University of Alberta - Department of Accounting, Operations & Information Systems , Cardiff Business School - Accounting and Finance Section and York University - Schulich School of Business
Date Posted: August 18, 2011
Working Paper Series
579 downloads

Incl. Electronic Paper Information Policies, Collusion, and Honor Among Thieves
John Harry Evans III, Donald V. Moser , Andrew H. Newman and Bryan Stikeleather
University of Pittsburgh - Katz Graduate School of Business , University of Pittsburgh , University of South Carolina and University of Pittsburgh
Date Posted: August 18, 2011
Last Revised: June 01, 2012
Working Paper Series
154 downloads

Incl. Electronic Paper Managers’ Green Investment and Related Disclosure Decisions
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Patrick Martin and Donald V. Moser
University of Pittsburgh and University of Pittsburgh
Date Posted: August 18, 2011
Last Revised: April 04, 2012
Working Paper Series
296 downloads

Incl. Electronic Paper Research & Development Intensity and Executive Compensation
Rajiv D. Banker , Dmitri Byzalov and Chunwei Xian
Temple University - Fox School of Business and Management , Temple University - Fox School of Business and Management and Northeastern Illinois University
Date Posted: August 17, 2011
Last Revised: May 02, 2013
Working Paper Series
331 downloads

Incl. Electronic Paper Accounting for Net Performance in Managerial Compensation Contracts
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Shane S. Dikolli , Christian Hofmann and Thomas Pfeiffer
Duke University - Fuqua School of Business , Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management) and University of Vienna - Accounting and Control
Date Posted: August 17, 2011
Last Revised: March 06, 2012
Working Paper Series
245 downloads

Incl. Electronic Paper Institutional Ownership and Executive Compensation: Evidence from U.S. Banks During the Financial Crisis
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Huiqi Gan , Lisa Victoravich and Tracy Xu
Virginia Commonwealth University (VCU) - School of Business , University of Denver - Daniels College of Business and University of Denver
Date Posted: August 17, 2011
Working Paper Series
157 downloads

Incl. Electronic Paper Peer Group Composition, Peer Performance Aggregation, and Detecting Relative Performance Evaluation
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Dirk E. Black , Shane S. Dikolli and Christian Hofmann
Duke University - Fuqua School of Business , Duke University - Fuqua School of Business and Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
Date Posted: August 17, 2011
Working Paper Series
197 downloads

Incl. Electronic Paper Strategic Reputation Building and Norm Enforcement: An Experimental Study in a Capital Budgeting Setting
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Markus C. Arnold and Dominik Schreiber
Institute for Accounting and Control and University of Hamburg
Date Posted: August 17, 2011
Working Paper Series
102 downloads

Incl. Electronic Paper Bertrand Competition, Market Information and Observability
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Carolyn M. Callahan and E. Ann Gabriel
University of Memphis and Ohio University - School of Accountancy
Date Posted: August 16, 2011
Working Paper Series
90 downloads

Incl. Electronic Paper Integrated Information Systems, Risk Sharing and Alliance Risk
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Margaret H. Christ and Andreas I. Nicolaou
University of Georgia and Bowling Green State University - Accounting & Management Information Systems
Date Posted: August 16, 2011
Last Revised: November 29, 2011
Working Paper Series
155 downloads

Incl. Electronic Paper Investigation of the Impact of the Massachusetts Health Care Reform on Hospital Costs and Quality of Care
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Fabienne Miller and Justin Wang
Worcester Polytechnic Institute and Worcester Polytechnic Institute (WPI)
Date Posted: August 16, 2011
Working Paper Series
172 downloads

Incl. Electronic Paper Simulating the Target Costing Process in a Product Design Environment
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Dan Swenson and Patricia C. Everaert
Arizona State University - W. P. Carey School of Business and Ghent University
Date Posted: August 16, 2011
Working Paper Series
563 downloads

Incl. Electronic Paper The Design and Effects of a Long-Term Performance Plan
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Byung Hyun Choi , Simon Jonghwan Kim , Kyung Tae Lee and Kenneth A. Merchant
LG Economic Research Institute , University of Southern California - Leventhal School of Accounting , School of Business, Yonsei University and University of Southern California - Leventhal School of Accounting
Date Posted: August 16, 2011
Working Paper Series
155 downloads

Incl. Electronic Paper The Impact of Social Capital from Shareholders on Firm Performance: An Emerging Country Tests
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Chien-Hui Chuang and Anne Wu
National Chengchi University (Taipei) and National Chengchi University (Taipei)
Date Posted: August 16, 2011
Working Paper Series
104 downloads

Incl. Electronic Paper The Implementation and Impact of the Balanced Scorecard on Shared Service Units: A Car Dealership Case
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Tsuilin Kuo and Anne Wu
Fu-Jen Catholic University and National Chengchi University (Taipei)
Date Posted: August 16, 2011
Working Paper Series
239 downloads

Incl. Electronic Paper The Substitute Effect of Monitoring Mechanisms and Performance-Based Executive Compensation in Family Firms: Evidence from an Emerging Market
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Joanna L.Y. Ho
University of California, Irvine - Accounting Area
Date Posted: August 16, 2011
Working Paper Series
105 downloads

Incl. Electronic Paper Using Internal Controls and Incentive Compensation to Motivate Employees in a Multidimensional Task
Margaret H. Christ , Scott A. Emett , William B. Tayler and David A. Wood
University of Georgia , Cornell University - Johnson Graduate School of Management , Brigham Young University and Brigham Young University - School of Accountancy
Date Posted: August 16, 2011
Last Revised: April 19, 2013
Working Paper Series
274 downloads

Incl. Electronic Paper When are Signing Bonuses More than Just ‘Pay to Play’? An Experimental Investigation
Willie Choi
University of Pittsburgh
Date Posted: August 16, 2011
Last Revised: August 13, 2012
Working Paper Series
71 downloads

Incl. Electronic Paper Which Control Strategies and Configurations Affect Performance? Evidence from Large Scale Outsourcing Arrangements
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Pankaj Nagpal , Kalle J. Lyytinen and Richard J. Boland Jr.
Case Western Reserve University , Case Western Reserve University and Case Western Reserve University - Department of Information Systems
Date Posted: August 16, 2011
Last Revised: January 23, 2012
Working Paper Series
161 downloads

Incl. Electronic Paper A Re-Examination of Diversification and Firm Productivity
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Hsihui Chang , Guy Dinesh Fernando , Dhinu Srinivasan and Arindam Tripathy
Drexel University , SUNY Albany , University of Pittsburgh - Katz Graduate School of Business and University of Washington, Tacoma
Date Posted: August 15, 2011
Working Paper Series
154 downloads

Alliance Healthcare Network: Using a Balanced Scorecard to Motivate Change
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Anne M. A. Sergeant and Paulette A. Ratliff-Miller
Grand Valley State University - Department of Accounting & Taxation and Grand Valley State University
Date Posted: August 15, 2011
Working Paper Series

Incl. Electronic Paper Capital Budget Renegotiations and the Adverse Consequences of Delegating Investment Decision Rights
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Julius André , Alexander Bruggen and Frank Moers
Maastricht University - Department of Accounting and Information Management , Maastricht University and Maastricht University School of Business and Economics
Date Posted: August 15, 2011
Working Paper Series
124 downloads

Incl. Electronic Paper Cutting the Cost of Congruence: How Strategy Explanations Reduce the Risk Premium Caused by Choosing More Imprecise Performance Measures
AAA 2012 Management Accounting Section (MAS) Meeting Paper, AAA 2013 Management Accounting Section (MAS) Meeting Paper
Ronald N. Guymon and W. Timothy Mitchell
Georgia State University and Georgia State University
Date Posted: August 15, 2011
Last Revised: August 21, 2012
Working Paper Series
87 downloads

Incl. Electronic Paper Decentralized Task Assignment and Centralized Contracting: On the Optimal Allocation of Authority
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Steffen Reichmann and Anna Rohlfing-Bastian
University of Mannheim and WHU - Otto Beisheim School of Management
Date Posted: August 15, 2011
Last Revised: December 08, 2011
Working Paper Series
72 downloads

Incl. Electronic Paper Decision Intervention: The Effect of Assigned Social Status
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Eddy Cardinaels and Jan Bouwens
Tilburg University - Center and Faculty of Economics and Business Administration and Tilburg University - Center and Faculty of Economics and Business Administration
Date Posted: August 15, 2011
Working Paper Series
71 downloads

Incl. Electronic Paper Developing Accurate Costing Systems
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Christopher S. Chapman and Anja Kern
Imperial College Business School and Imperial College London
Date Posted: August 15, 2011
Working Paper Series
285 downloads

Incl. Electronic Paper Do You Fear Your (Heterogeneous) Peers? An Experimental Investigation About Peer-Induced Fairness Concerns in a Capital Budgeting Setting
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Bart Dierynck
Tilburg University
Date Posted: August 15, 2011
Working Paper Series
66 downloads

Employment Protection Legislation, Adjustment Costs and Cross-Country Differences in Cost Behavior
Journal of Accounting and Economics, Forthcoming
Rajiv D. Banker , Dmitri Byzalov and Lei Tony Chen
Temple University - Fox School of Business and Management , Temple University - Fox School of Business and Management and affiliation not provided to SSRN
Date Posted: August 15, 2011
Last Revised: September 18, 2012
Accepted Paper Series

Incl. Electronic Paper Examining a Positive Psychological Role for Performance Measures
AAA 2012 Management Accounting Section (MAS) Meeting Paper
David Marginson , Laurie McAulay , Melvin Roush and Tony van Zijl
Cardiff University , Loughborough University , Pittsburg State University and Victoria University of Wellington - Faculty of Commerce and Administration
Date Posted: August 15, 2011
Working Paper Series
110 downloads

Incl. Electronic Paper Examining Innovation Capabilities from Internal and External Perspectives
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Cheng-Jen Huang
Tunghai University - Department of Accounting
Date Posted: August 15, 2011
Working Paper Series
66 downloads

Incl. Electronic Paper Interim Performance Measures and Private Information
Forthcoming, The Accounting Review
Christian Hofmann and Naomi Rothenberg
Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management) and University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: August 15, 2011
Last Revised: May 16, 2013
Accepted Paper Series
78 downloads

Incl. Electronic Paper Managers’ Choices of Performance Measures in Promotion Decisions: An Analysis of Alternative Job Assignments
Isabella Grabner and Frank Moers
Maastricht University School of Business and Economics and Maastricht University School of Business and Economics
Date Posted: August 15, 2011
Last Revised: May 16, 2013
Working Paper Series
75 downloads

Incl. Electronic Paper Participative Budgeting, Psychological Contracts, and Honesty of Communication
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Ranjani Krishnan , Eric Marinich and Michael D. Shields
Michigan State University - Department of Accounting & Information Systems , Michigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems
Date Posted: August 15, 2011
Last Revised: July 11, 2012
Working Paper Series
227 downloads

Incl. Electronic Paper Shareholder Rights and Employment
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Curtis Hall
University of Arizona - Eller College of Management
Date Posted: August 15, 2011
Working Paper Series
71 downloads

Incl. Electronic Paper The Effect of Extrinsic Rewards on Knowledge Sharing in a Team Setting
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Nikki Shoemaker
University of North Texas
Date Posted: August 15, 2011
Last Revised: January 05, 2012
Working Paper Series
154 downloads

Incl. Electronic Paper The Joint Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Clara Xiaoling Chen , Ella Mae Matsumura and Jae Yong Shin
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Wisconsin-Madison - Department of Accounting and Information Systems and Seoul National University - College of Business Administration
Date Posted: August 15, 2011
Last Revised: November 30, 2011
Working Paper Series
99 downloads

Incl. Electronic Paper How Much Influence Do Business Unit Management Accountants Get From Their Business Unit Managers? An Empirical Investigation
AAA 2012 Management Accounting Section (MAS) Meeting Paper
J.A. ten Rouwelaar
Nyenrode Business Universiteit
Date Posted: August 14, 2011
Working Paper Series
159 downloads

Incl. Electronic Paper A Note on the Properties of Aggregate Evaluation of Budget Proposals
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Steven Schwartz , Austin Sudbury and Richard A. Young
SUNY at Binghamton - School of Management , affiliation not provided to SSRN and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: August 13, 2011
Last Revised: August 15, 2011
Working Paper Series
116 downloads

Incl. Electronic Paper Management Control Systems, Results Oriented Culture, and Performance: Evidence from Dutch Municipalities
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Roland F. Spekle and Frank Verbeeten
Nyenrode Business University and Amsterdam Business School
Date Posted: August 12, 2011
Working Paper Series
187 downloads

Incl. Electronic Paper Management of Revenue Streams of Intellectual Properties in Sequential Markets
AAA 2012 Management Accounting Section (MAS) Meeting Paper
James Jianxin Gong and S. Mark Young
California State University at Fullerton and University of Southern California - Leventhal School of Accounting
Date Posted: August 12, 2011
Working Paper Series
67 downloads

Incl. Electronic Paper Practitioners are from Mars; Academics are from Venus? An Empirical Investigation of the Research – Practice Gap in Management Accounting
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Basil P. Tucker and Alan Lowe
University of South Australia and Aston University - Aston Business School - Finance and Accounting Group
Date Posted: August 12, 2011
Working Paper Series
164 downloads

Incl. Electronic Paper Say on Pay Design, Executive Pay, and Board Dependence
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Robert F. Göx
University of Zurich - Department of Business Administration (IBW)
Date Posted: August 12, 2011
Last Revised: September 30, 2012
Working Paper Series
122 downloads

Incl. Electronic Paper Long-Term Incentives, Managerial Effort and Supervisor Evaluation Bias
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Nicola Dalla Via , Frank G. H. Hartmann and Paolo Collini
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) , Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and University of Trento - Department of Economics
Date Posted: August 10, 2011
Last Revised: December 01, 2011
Working Paper Series
105 downloads

Incl. Electronic Paper Is the Interactive Use of Management Control Systems Really Driven by Strategic Uncertainties? The Interaction Effect of Organizational Context in a Hospital Setting
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Yannick de Harlez
IESEG
Date Posted: August 09, 2011
Last Revised: December 12, 2012
Working Paper Series
81 downloads

Incl. Electronic Paper The Effect of Enterprise Risk Management Implementation on the Value of Companies Listed in the Nairobi Stock Exchange
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Nelson Waweru and Eric Simiyu Kisaka
York University - School of Administrative Studies and PwC - Kenya
Date Posted: August 09, 2011
Working Paper Series
193 downloads

Incl. Electronic Paper Analysis of Investment Incentives and the Influence of Growth Options in Regulated Industries
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Sabine Pallas
affiliation not provided to SSRN
Date Posted: August 05, 2011
Working Paper Series
83 downloads

Incl. Electronic Paper Improving Decisions Using Nontraditional, Nonfinancial Accounting Information: Evaluation Mode Considerations When Benchmark Data Give Unclear Signals
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Hank C. Alewine and Dan N. Stone
University of Alabama in Huntsville - College of Business Administration and University of Kentucky - Von Allmen School of Accountancy
Date Posted: August 04, 2011
Working Paper Series
138 downloads

Incl. Electronic Paper An Experimental Examination of Perceptions of Fairness on Transfer Pricing Decisions and Firm Profit
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Kimberly M. Sawers and Woody M. Liao
Seattle Pacific University and University of California, Riverside
Date Posted: August 03, 2011
Working Paper Series
116 downloads

Incl. Electronic Paper Management Control for Stimulating Different Types of Creativity: The Role of Budgets
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Martine Cools , Kristof Stouthuysen and Alexandra G. H. L. Van den Abbeele
KU Leuven - Faculty of Business and Economics (FBE) , Vlerick Business School and Katholieke Universiteit Leuven (K.U.Leuven)
Date Posted: August 01, 2011
Working Paper Series
148 downloads

Incl. Electronic Paper Dynamic Bonus Pools
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Jörg Budde and Christian Hofmann
University of Bonn - Economic Science Area and Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
Date Posted: July 31, 2011
Last Revised: December 14, 2011
Working Paper Series
60 downloads


 

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