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AAA 2012 Management Accounting Section (MAS) Meeting (Archive)

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Viewing: 1 - 50 of 56 papers

1.

Managers’ Green Investment Disclosures and Investors’ Reaction

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 48 Posted: 18 Aug 2011 Last Revised: 26 Aug 2014
Working Paper Series
Indiana University - Kelley School of Business and University of Pittsburgh - Accounting Group
Downloads 720
2.

Popularizing a Management Accounting Idea: The Case of the Balanced Scorecard

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 45 Posted: 18 Aug 2011
Working Paper Series
University of Alberta - Department of Accounting, Operations & Information Systems, Cardiff Business School - Accounting and Finance Section and York University - Schulich School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,128
3.

Honor Among Thieves: Open Internal Reporting and Managerial Collusion

Number of pages: 50 Posted: 18 Aug 2011 Last Revised: 07 Apr 2015
Working Paper Series
University of Pittsburgh - Katz Graduate School of Business, University of Pittsburgh - Accounting Group, University of South Carolina and University of South Carolina - Darla Moore School of Business
Downloads 290
4.

R&D Intensity, Ability Indicators, and Executive Compensation

Number of pages: 34 Posted: 17 Aug 2011 Last Revised: 01 Jun 2016
Working Paper Series
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and Northeastern Illinois University
Downloads 622
5.

Peer Group Composition, Peer Performance Aggregation, and Detecting Relative Performance Evaluation

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 37 Posted: 17 Aug 2011 Last Revised: 09 Jun 2015
Working Paper Series
University of Nebraska at Lincoln - School of Accountancy, Darden School of Business University of Virginia and Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)
Downloads 520
6.

Accounting for Net Performance in Managerial Compensation Contracts

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 42 Posted: 17 Aug 2011 Last Revised: 06 Mar 2012
Working Paper Series
Darden School of Business University of Virginia, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and University of Vienna - Accounting and Control
Downloads 348
7.

Institutional Ownership and Executive Compensation: Evidence from U.S. Banks During the Financial Crisis

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 33 Posted: 17 Aug 2011
Working Paper Series
Virginia Commonwealth University (VCU) - School of Business, University of Denver - Daniels College of Business and University of Denver
Downloads 248
8.

Strategic Reputation Building and Norm Enforcement: An Experimental Study in a Capital Budgeting Setting

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 35 Posted: 17 Aug 2011
Working Paper Series
University of Bern - Institute for Accounting and University of Hamburg
Downloads 135
9.

Which Control Strategies and Configurations Affect Performance? Evidence from Large Scale Outsourcing Arrangements

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Posted: 16 Aug 2011 Last Revised: 20 Jul 2014
Working Paper Series
Case Western Reserve University, Case Western Reserve University - Weatherhead School of Management and Case Western Reserve University - Department of Information Systems
10.

Integrated Information Systems, Risk Sharing and Alliance Risk

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 48 Posted: 16 Aug 2011 Last Revised: 20 Jul 2014
Working Paper Series
University of Georgia - Terry College of Business and Bowling Green State University - Accounting & Management Information Systems
Downloads 248
11.

Simulating the Target Costing Process in a Product Design Environment

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 40 Posted: 16 Aug 2011
Working Paper Series
Arizona State University - W. P. Carey School of Business and Ghent University
Downloads 1,169
12.

Compensation or Feedback: Motivating Performance in Multidimensional Tasks

Number of pages: 51 Posted: 16 Aug 2011 Last Revised: 07 Aug 2015
Working Paper Series
University of Georgia - Terry College of Business, Arizona State University (ASU) - School of Accountancy, Brigham Young University and Brigham Young University - School of Accountancy
Downloads 687
13.

The Implementation and Impact of the Balanced Scorecard on Shared Service Units: A Car Dealership Case

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 38 Posted: 16 Aug 2011
Working Paper Series
Fu-Jen Catholic University and National Chengchi University (Taipei)
Downloads 674
14.

The Design and Effects of a Long-Term Performance Plan

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 31 Posted: 16 Aug 2011
Working Paper Series
LG Economic Research Institute, University of Manchester - Division of Accounting and Finance, School of Business, Yonsei University and University of Southern California - Leventhal School of Accounting
Downloads 232
15.

Can Offering a Signing Bonus Motivate Effort? Experimental Evidence of the Moderating Effects of Labor Market Competition

Forthcoming in The Accounting Review
Number of pages: 50 Posted: 16 Aug 2011 Last Revised: 24 Oct 2013
Accepted Paper Series
University of Wisconsin - Madison
Downloads 226
16.

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
Number of pages: 31 Posted: 16 Aug 2011
Working Paper Series
Worcester Polytechnic Institute and Worcester Polytechnic Institute (WPI)

Multiple version iconThere are 2 versions of this paper

Downloads 216
17.

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
Number of pages: 35 Posted: 16 Aug 2011
Working Paper Series
University of California, Irvine - Accounting Area
Downloads 161
18.

The Impact of Social Capital from Shareholders on Firm Performance: An Emerging Country Tests

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 20 Posted: 16 Aug 2011
Working Paper Series
National Chengchi University (Taipei) and National Chengchi University (Taipei)
Downloads 160
19.

Bertrand Competition, Market Information and Observability

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 42 Posted: 16 Aug 2011
Working Paper Series
University of Louisville - College of Business and Ohio University - School of Accountancy
Downloads 118
20.

Employment Protection Legislation, Adjustment Costs and Cross-Country Differences in Cost Behavior

Journal of Accounting and Economics, 55(1), 111-127, 2013.
Posted: 15 Aug 2011 Last Revised: 23 Jul 2015
Accepted Paper Series
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and affiliation not provided to SSRN
21.

The Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts

Accounting Review, Forthcoming
Posted: 15 Aug 2011 Last Revised: 19 Jun 2014
Accepted Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Wisconsin-Madison - Department of Accounting and Information Systems, Seoul National University - College of Business Administration and The University of Hong Kong - School of Business
22.

Examining Innovation Capabilities from Internal and External Perspectives

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 30 Posted: 15 Aug 2011
Working Paper Series
Tunghai University - Department of Accounting
Downloads 91
23.

Participative Budgeting, Psychological Contracts, and Honesty of Communication

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 47 Posted: 15 Aug 2011 Last Revised: 11 Jul 2012
Working Paper Series
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
Downloads 576
24.

Developing Accurate Costing Systems

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 25 Posted: 15 Aug 2011
Working Paper Series
University of Bristol and Imperial College London
Downloads 500
25.

The Effect of Extrinsic Rewards on Knowledge Sharing in a Team Setting

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 37 Posted: 15 Aug 2011 Last Revised: 05 Jan 2012
Working Paper Series
University of North Texas
Downloads 303
26.

Managers’ Choices of Performance Measures in Promotion Decisions: An Analysis of Alternative Job Assignments

Number of pages: 56 Posted: 15 Aug 2011 Last Revised: 16 May 2013
Working Paper Series
WU Vienna and Maastricht University School of Business and Economics
Downloads 247
27.

Capital Budget Renegotiations and the Adverse Consequences of Delegating Investment Decision Rights

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 40 Posted: 15 Aug 2011
Working Paper Series
Maastricht University - Department of Accounting and Information Management, Maastricht University and Maastricht University School of Business and Economics
Downloads 196
28.

Interim Performance Measures and Private Information

Accounting Review, September 2013, Vol. 88, No. 5, pp. 1683-1714.
Number of pages: 53 Posted: 15 Aug 2011 Last Revised: 03 Jul 2014
Accepted Paper Series
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 175
29.

Examining a Positive Psychological Role for Performance Measures

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 49 Posted: 15 Aug 2011
Working Paper Series
Cardiff University, Loughborough University, Pittsburg State University and Victoria University of Wellington - Faculty of Commerce and Administration

Multiple version iconThere are 2 versions of this paper

Downloads 170
30.

Decision Intervention: The Effect of Assigned Social Status

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 39 Posted: 15 Aug 2011
Working Paper Series
KU Leuven and Amsterdam Business School
Downloads 111
31.

Shareholder Rights and Employment

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 32 Posted: 15 Aug 2011
Working Paper Series
Drexel University - Bennett S. LeBow College of Business
Downloads 104
32.

A Re-Examination of Diversification and Firm Productivity

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Posted: 15 Aug 2011
Working Paper Series
Drexel University, SUNY Albany, University of Pittsburgh - Katz Graduate School of Business and University of Washington, Tacoma
33.

Alliance Healthcare Network: Using a Balanced Scorecard to Motivate Change

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Posted: 15 Aug 2011
Working Paper Series
Grand Valley State University - Department of Accounting & Taxation and Grand Valley State University
34.

Decentralized Task Assignment and Centralized Contracting: On the Optimal Allocation of Authority

Journal of Management Accounting Research, Vol. 26, No. 1, 2014
Posted: 15 Aug 2011 Last Revised: 12 Feb 2014
Accepted Paper Series
University of Mannheim and Goethe University Frankfurt
35.

The implicit incentive effects of horizontal monitoring and team member dependence on individual performance

Contemporary Accounting Research, Vol. 33, No. 3, 2015
Posted: 15 Aug 2011 Last Revised: 19 Jan 2018
Accepted Paper Series
Goizueta Business School, Central Michigan University and College of William and Mary
36.

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
Number of pages: 33 Posted: 14 Aug 2011
Working Paper Series
Nyenrode Business Universiteit
Downloads 266
37.

Managerial Influence in Performance Measurement System Design: A Recipe for Success?

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 35 Posted: 13 Aug 2011
Working Paper Series
Nyenrode University and Clemson University
Downloads 222
38.

A Note on the Properties of Aggregate Evaluation of Budget Proposals

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 20 Posted: 13 Aug 2011 Last Revised: 15 Aug 2011
Working Paper Series
SUNY at Binghamton - School of Management, affiliation not provided to SSRN and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 152
39.

Management Control Systems, Results-Oriented Culture, and Performance: Empirical Evidence on New Public Management

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 37 Posted: 12 Aug 2011 Last Revised: 23 Jun 2013
Working Paper Series
Nyenrode Business University and University of Amsterdam - Faculty of Economics and Business, Amsterdam Business School
Downloads 589
40.

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
Number of pages: 65 Posted: 12 Aug 2011
Working Paper Series
University of South Australia and School of Accounting
Downloads 344
41.

Say on Pay, Governance Quality, and Shareholder Pressure

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 48 Posted: 12 Aug 2011 Last Revised: 26 Aug 2019
Working Paper Series
University of Zurich - Department of Business Administration (IBW)
Downloads 300
42.

Management of Revenue Streams of Intellectual Properties in Sequential Markets

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 34 Posted: 12 Aug 2011
Working Paper Series
California State University at Fullerton and University of Southern California - Leventhal School of Accounting
Downloads 90
43.

Long-Term Incentives, Managerial Effort and Supervisor Evaluation Bias

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 33 Posted: 10 Aug 2011 Last Revised: 01 Dec 2011
Working Paper Series
Free University of Bozen-Bolzano, Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and University of Trento - Department of Economics and Management
Downloads 154
44.

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
Number of pages: 40 Posted: 09 Aug 2011
Working Paper Series
York University - School of Administrative Studies and PwC - Kenya
Downloads 710
45.

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
Number of pages: 57 Posted: 09 Aug 2011 Last Revised: 24 Sep 2015
Working Paper Series
Catholic University of Lille - IESEG School of Management
Downloads 202
46.

Analysis of Investment Incentives and the Influence of Growth Options in Regulated Industries

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 18 Posted: 05 Aug 2011
Working Paper Series
affiliation not provided to SSRN
Downloads 108
47.

Improving Decisions Using Nontraditional, Nonfinancial Accounting Information: Evaluation Mode Considerations When Benchmark Data Give Unclear Signals

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 46 Posted: 04 Aug 2011
Working Paper Series
University of Alabama in Huntsville - College of Business Administration and University of Kentucky - Von Allmen School of Accountancy
Downloads 185
48.

An Experimental Examination of Perceptions of Fairness on Transfer Pricing Decisions and Firm Profit

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 40 Posted: 03 Aug 2011
Working Paper Series
Seattle Pacific University and University of California, Riverside
Downloads 176
49.

Management Control for Stimulating Different Types of Creativity: The Role of Budgets

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 35 Posted: 01 Aug 2011
Working Paper Series
KU Leuven - Faculty of Business and Economics (FEB), Vlerick Business School and Katholieke Universiteit Leuven (K.U.Leuven)

Multiple version iconThere are 2 versions of this paper

Downloads 358
50.

Dynamic Bonus Pools

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 41 Posted: 31 Jul 2011 Last Revised: 14 Dec 2011
Working Paper Series
University of Bonn - Economic Science Area and Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)
Downloads 118