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AAA 2012 Management Accounting Section (MAS) Meeting (Archive)
8,806 Total downloads
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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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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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