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AAA 2014 Management Accounting Section (MAS) Meeting (Archive)

AAA 2013 Management Accounting Section (MAS) Meeting Logo 2014 Management Accounting
Section Research and Case Conference
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Viewing: 1 - 33 of 33 papers

1.

Tournament Group Identity and Performance: The Moderating Effect of Winner Proportion

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 47 Posted: 21 Aug 2013 Last Revised: 06 Dec 2016
Working Paper Series
University of Central Florida and University of Waterloo - School of Accounting and Finance
Downloads 133
2.

Measurement Error in Time-driven Costing: An Experimental Comparison of Different Approaches to Estimating Time Consumption

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 61 Posted: 21 Aug 2013 Last Revised: 08 Jan 2019
Working Paper Series
Emory University - Goizueta Business School and University of Fribourg - Department of Business Administration
Downloads 1,176
3.

Performance Measurement Systems and Subordinate Self-Control of Emergent Learning

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 45 Posted: 21 Aug 2013 Last Revised: 29 Nov 2013
Working Paper Series
Purdue University - Krannert School of Management
Downloads 125
4.

How Control System Design Affects Performance Evaluation Compression: The Role of Information Accuracy and Outcome Transparency

Accounting, Organizations and Society, Forthcoming
Number of pages: 35 Posted: 21 Aug 2013 Last Revised: 29 Jan 2016
Accepted Paper Series
Tulane University - A.B. Freeman School of Business, Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and University of Amsterdam Business School
Downloads 181
5.

Performance Pay, Performance Measurement, and Decision Delegation in German Manufacturing Firms

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 29 Posted: 21 Aug 2013 Last Revised: 02 May 2014
Working Paper Series
University of Western Australia
Downloads 83
6.

The Influence of Target Setting on Employees’ Investment Behavior

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 37 Posted: 21 Aug 2013 Last Revised: 05 Sep 2017
Working Paper Series
Maastricht University, Maastricht University and Maastricht University School of Business and Economics
Downloads 138
7.

CEO Power and Relative Performance Evaluation

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 43 Posted: 20 Aug 2013 Last Revised: 27 May 2016
Working Paper Series
Darden School of Business University of Virginia, LMU Munich, Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) and University of Vienna - Accounting and Control
Downloads 134
8.

Accounting Information Aggregation and Managerial Cooperation

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 55 Posted: 20 Aug 2013
Working Paper Series
Miami University of Ohio - Richard T. Farmer School of Business Administration
Downloads 164
9.

Voluntary Clawback Adoption and the Use of Financial Measures in CFO Bonus Plans

The Accounting Review, Vol. 93, No. 3, May 1, 2018
Posted: 20 Aug 2013 Last Revised: 12 May 2018
Accepted Paper Series
University of Amsterdam - Amsterdam Business School, University of Melbourne and University of Amsterdam - Faculty of Economics and Business, Amsterdam Business School
10.

Management Forecasts in Japan: Do Managers Accurately Estimate Costs When They Issue Management Forecasts?

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 56 Posted: 20 Aug 2013
Working Paper Series
Kinki University
Downloads 202
11.

Market Competition, Social Network and Firm Performance: An Emerging Economy Test

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 23 Posted: 20 Aug 2013
Working Paper Series
National Chengchi University (Taipei), Tunghai University - Department of Accounting and National Chengchi University (Taipei)
Downloads 161
12.

Self-Fulfilling Prophecy? An Examination of Exposure to Economic Theory and Opportunistic Behavior

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 45 Posted: 20 Aug 2013
Working Paper Series
Xavier University - Department of Accountancy, Northern Illinois University, Worcester Polytechnic Institute and College of William and Mary
Downloads 273
13.

What Are the Consequences of Board Destaggering?

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 61 Posted: 20 Aug 2013 Last Revised: 30 Mar 2016
Working Paper Series
University of Washington - Michael G. Foster School of Business, Washington and Lee University and University of British Columbia - Sauder School of Business
Downloads 360
14.

Strategy Alignment and Performance Evaluation for Shared Service Centers: A Longitudinal Study on the Role of Balanced Scorecard

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 46 Posted: 19 Aug 2013
Working Paper Series
San Diego State University - Accountancy, Fu-Jen Catholic University and National Chengchi University (Taipei)
Downloads 330
15.

Lenzini Steel: The Impact of Transfer Pricing and Taxes on Global Operations

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 26 Posted: 19 Aug 2013
Working Paper Series
Northern Illinois University - Department of Accountancy, Grant Thornton, LLP - Chicago Office and Northern Illinois University - Department of Accountancy
Downloads 386
16.

The Impact of Clawback Provisions on Information Processing and Investment Behavior

Management Accounting Research (2017), 37, 1-11, AAA 2014 Management Accounting Section (MAS) Meeting Paper
Posted: 19 Aug 2013 Last Revised: 24 Jun 2018
Accepted Paper Series
Bundeswehr University Munich, Virginia Commonwealth University and Zeppelin University
17.

Balancing Control Structures: An Empirical Analysis of the Levers of Control Framework

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 50 Posted: 19 Aug 2013 Last Revised: 28 Nov 2013
Working Paper Series
Nyenrode University, Nyenrode Business University and Clemson University
Downloads 379
18.

Stakeholder Orientations and Cost Management

Contemporary Accounting Research, Forthcoming
Number of pages: 50 Posted: 19 Aug 2013 Last Revised: 18 Oct 2017
Accepted Paper Series
Northeastern University - Accounting Group, Hohai University and Washington and Lee University - Williams School of Commerce, Economics, and Politics
Downloads 94
19.

Do Job Candidates’ Effort Promises Matter When the Labor Market is Competitive? Experimental Evidence

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Posted: 19 Aug 2013 Last Revised: 22 Aug 2018
Working Paper Series
University of Bern - Institute for Accounting and University of South Carolina
20.

Towards a Contingency Theory of Enterprise Risk Management

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 44 Posted: 19 Aug 2013 Last Revised: 17 Oct 2013
Working Paper Series
Harvard Business School and Harvard Business School
Downloads 1,966
21.

What the Right Hand is Doing: Academic and Practitioner Perceptions of the Research-Practice Gap in Management Accounting

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 54 Posted: 19 Aug 2013
Working Paper Series
University of South Australia
Downloads 131
22.

A Framework for Measuring the Complexity of Cost Systems

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 58 Posted: 18 Aug 2013
Working Paper Series
Institute of Management Accountants (IMA), University of Lueneburg and Boise State University - Department of Marketing and Finance
Downloads 284
23.

Strategic Cost Shifting and State Tax Minimization

AAA 2014 Management Accounting Section (MAS) Meeting Paper, Journal of Management Accounting Research, Forthcoming
Posted: 18 Aug 2013 Last Revised: 11 Jan 2017
Accepted Paper Series
Drexel University - Bennett S. LeBow College of Business and Texas Christian University - Department of Accounting
24.

How Powerful CFOs Camouflage and Exploit Equity-Based Incentive Compensation

AAA 2014 Management Accounting Section (MAS) Meeting Paper, Journal of Business Ethics, Forthcoming
Number of pages: 47 Posted: 18 Aug 2013 Last Revised: 10 Jan 2017
Accepted Paper Series
Texas Tech University - Rawls College of Business, Texas Tech University, Truman State University and University of Texas at San Antonio
Downloads 357
25.

Socialization Mechanisms and Goal Congruence

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 42 Posted: 18 Aug 2013
Working Paper Series
Clemson University - School of Accountancy & Legal Studies and Clemson University
Downloads 143
26.

The Effect of Management Control Elements on Coordination

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 40 Posted: 17 Aug 2013 Last Revised: 01 Feb 2014
Working Paper Series
Washington University in St. Louis - John M. Olin Business School, Amsterdam Business School and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 173
27.

The Effects of Forecast Type and Performance-Based Incentives on the Quality of Management Forecasts

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 33 Posted: 16 Aug 2013 Last Revised: 24 Dec 2013
Working Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy, SC Johnson Graduate School of Business and Georgia State University
Downloads 325
28.

Explicit and Implicit Incentives: Longitudinal Evidence from NCAA Football Head Coaches Employment Contracts

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 33 Posted: 16 Aug 2013 Last Revised: 27 Mar 2015
Working Paper Series
University of Utah - David Eccles School of Business and INSEAD
Downloads 88
29.

The Influence of Ownership on Strategic Cost Management: Evidence from U.S. Hospitals

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Posted: 24 Jul 2013
Working Paper Series
Sonoma State University and University of Toledo - Department of Accounting
30.

Vicarious Learning Under Implicit Contracts

Accounting Review, Forthcoming
Posted: 13 Jul 2013 Last Revised: 24 Sep 2015
Accepted Paper Series
University of Wisconsin - Madison, University of Illinois at Urbana-Champaign, Georgia State University and Emory University
31.

Common vs. Firm-Specific Risks in Relative Performance Evaluation

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 32 Posted: 02 Jul 2013
Working Paper Series
University of Illinois at Urbana-Champaign
Downloads 201
32.

Controls and the Asymmetric Stickiness of Norms

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 48 Posted: 19 Mar 2013 Last Revised: 16 Aug 2016
Working Paper Series
Arizona State University (ASU) - School of Accountancy, University of Illinois at Urbana-Champaign, Brigham Young University and Indiana University - Kelley School of Business
Downloads 315
33.

Determinants and Consequences of Divisional Autonomy in Transfer Pricing: An Empirical Investigation

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 59 Posted: 26 Feb 2013 Last Revised: 14 Nov 2013
Working Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy, China Europe International Business School (CEIBS), Shanghai University of Finance and Economics and Shanghai University of Finance and Economics
Downloads 379