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AAA 2017 Management Accounting Section (MAS) Meeting (Archive)

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Viewing: 1 - 35 of 35 papers

1.

Adoption of Accounting Information System Practices by Entrepreneurs in Sri Lanka (with Special Reference to Polonnaruwa District)

University of Sri Jayewardenepura, Sri Lanka, 13th International Conference on Business Management (ICBM) 2016
Number of pages: 17 Posted: 31 Jan 2017
Working Paper Series
Eastern University Sri Lanka
Downloads 268
2.

Measure Management and the Masses: How Acceptability of Operating and Reporting Distortion Varies with Justification, Demography, and Moral Consequences

Number of pages: 52 Posted: 17 Aug 2016 Last Revised: 07 May 2018
Working Paper Series
Isenberg School of Management, University of Massachusetts Amherst, The Wharton School of the University of Pennsylvania, Cornell University - Samuel Curtis Johnson Graduate School of Management and Lehigh University
Downloads 266
3.

What Factors Affect the Valuation of Reward Objects?

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 17 Posted: 17 Aug 2016
Working Paper Series
North Dakota State University, Purdue University - Krannert School of Management and North Dakota State University
Downloads 57
4.

The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations: Experimental Evidence

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 39 Posted: 17 Aug 2016
Working Paper Series
University of Bern - Institute for Accounting, Rotterdam School of Management - Department of Accounting and Control and Colorado State University, Fort Collins - College of Business
Downloads 83
5.

The Interactive Effects of Perceived Environmental Uncertainty and Control System Type on Managers’ Willingness to Recommend Strategic Change

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 33 Posted: 17 Aug 2016
Working Paper Series
University of Georgia - Terry College of Business, Wake Forest University and Kennesaw State Unirversity
Downloads 143
6.

The Effects of Tournament Horizon and the Percentage of Winners on Social Comparisons and Performance in Multi-Period Competitions

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 47 Posted: 17 Aug 2016 Last Revised: 30 Mar 2017
Working Paper Series
Wilfrid Laurier University - School of Business & Economics, Kenneth G. Dixon School of Accounting - University of Central Florida and University of Waterloo - School of Accounting and Finance

Multiple version iconThere are 2 versions of this paper

Downloads 90
7.

CFO Co-Option, Earnings Targets, and CEO Compensation

Number of pages: 30 Posted: 17 Aug 2016 Last Revised: 17 Apr 2018
Working Paper Series
Darden School of Business University of Virginia, Duke University - Fuqua School of Business, Duke University - Fuqua School of Business and Cornell University
Downloads 374
8.

An Evaluation of Compensation Benchmarking Peer Groups Based on Mutual Peer-Designating Behaviors

AAA 2017 Management Accounting Section (MAS) Meeting
Posted: 17 Aug 2016 Last Revised: 08 Dec 2018
Working Paper Series
University of Toronto - Rotman School of Management
9.

Materializing Innovation Capability: A Management Control Perspective

Journal of Management Accounting Research, Forthcoming, Doi: 10.2308/jmar-52062
Posted: 16 Aug 2016 Last Revised: 20 Feb 2018
Accepted Paper Series
WU Vienna, WU Vienna and Vienna University of Economics and Business
10.

Do Director Networks Help Managers Plan and Forecast Better?

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 55 Posted: 16 Aug 2016 Last Revised: 07 Feb 2018
Working Paper Series
University of Melbourne
Downloads 155
11.

Contracts, Controllability, Fairness, and Misreporting

Number of pages: 52 Posted: 16 Aug 2016 Last Revised: 04 Mar 2018
Working Paper Series
University of Iowa - Department of Accounting, Clemson University and Brigham Young University
Downloads 111
12.

Contracting with Opportunistic Partners: An Incomplete Contracts Approach

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 40 Posted: 16 Aug 2016
Working Paper Series
Arizona State University (ASU) - W.P. Carey School of Business, RWTH Aachen University and University of Notre Dame - Department of Accountancy
Downloads 86
13.

Adverse Effects of Confidence in Complex Cost Systems amid Competition

Number of pages: 46 Posted: 16 Aug 2016 Last Revised: 10 Nov 2018
Working Paper Series
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Wisconsin - Madison and University of Wisconsin - Madison, Department of Accounting and Information Systems
Downloads 22
14.

Cost Stickiness, Adjustment Costs and Value Creation in M&A Deals

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 45 Posted: 16 Aug 2016 Last Revised: 02 Oct 2017
Working Paper Series
University of Texas at Dallas - Naveen Jindal School of Management, University of Texas at Dallas - Department of Accounting & Information Management and JSOM, University of Texas at Dallas
Downloads 517
15.

Balancing Empowerment and Control: The Combined Roles of Team Leadership and Performance Evaluations in Creative Teams

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 38 Posted: 16 Aug 2016 Last Revised: 24 Apr 2018
Working Paper Series
WU Vienna and Stockholm School of Economics in Riga
Downloads 12
16.

Career Concerns and 'Unpaid' Executives

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 52 Posted: 16 Aug 2016 Last Revised: 24 May 2018
Working Paper Series
University of Zurich, Peking University - Guanghua School of Management and University of Melbourne

Multiple version iconThere are 2 versions of this paper

Downloads 82
17.

The Effect of Allocating Decision Rights on the Generation, Application, and Sharing of Soft Information

Number of pages: 55 Posted: 16 Aug 2016 Last Revised: 18 Oct 2018
Working Paper Series
Amsterdam Business School and Tilburg University - Center and Faculty of Economics and Business Administration
Downloads 131
18.

Incentive Provision and Optimal Team Size for Managing Innovation

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 46 Posted: 16 Aug 2016 Last Revised: 04 Oct 2017
Working Paper Series
Esslingen University of Applied Sciences, Goethe University Frankfurt and Goethe University Frankfurt
Downloads 24
19.

Implementing Relative Performance Evaluation: The Role of Life Cycle Peers

Number of pages: 63 Posted: 16 Aug 2016 Last Revised: 05 Nov 2018
Working Paper Series
University of Arizona - Department of Accounting and University of Illinois at Chicago
Downloads 245
20.

Doing What's Right: The Impact of Rotation Policies on Managers' Reports about Operational Distortion

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 37 Posted: 16 Aug 2016 Last Revised: 03 May 2019
Working Paper Series
KU Leuven, Tilburg University and Tilburg University - Center and Faculty of Economics and Business Administration
Downloads 525
21.

Accounting Conservatism and Incentives: Intertemporal Considerations

Columbia Business School Research Paper No. 16-56, AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 63 Posted: 16 Aug 2016
Working Paper Series
Columbia Business School and University of Houston

Multiple version iconThere are 2 versions of this paper

Downloads 228
22.

Assigned versus Chosen Relative Performance Information: The Effect of Feedback Frequency on Performance

Journal of Management Accounting Research (2019)
Number of pages: 51 Posted: 15 Aug 2016 Last Revised: 20 Apr 2019
Accepted Paper Series
West Virginia University, Utah Valley University and University of Nebraska at Lincoln - School of Accountancy
Downloads 10
23.

The Use of a Single Budget or Separate Budgets for Planning and Performance Evaluation

Accounting, Organizations and Society, Forthcoming, AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 56 Posted: 15 Aug 2016 Last Revised: 14 Dec 2018
Accepted Paper Series
University of Bern - Institute for Accounting and University of Muenster - Accounting Center
Downloads 253
24.

Mutual Monitoring and Team Member Communication in Teams

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 37 Posted: 15 Aug 2016
Working Paper Series
University of Bern - Institute for Accounting, Tulane University - A.B. Freeman School of Business and Georgia State University
Downloads 130
25.

Do Credit Ratings Incorporate Business Linkages Along the Supply Chain?

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 42 Posted: 15 Aug 2016
Working Paper Series
City University of New York (CUNY) - Stan Ross Department of Accountancy and City University of New York (CUNY), Baruch College, Zicklin School of Business, Stan Ross Department of Accountancy, Students
Downloads 113
26.

Relative Performance Evaluation and Earnings Management

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 40 Posted: 02 Aug 2016 Last Revised: 06 Jun 2018
Working Paper Series
University of Texas at Austin
Downloads 141
27.

The Institutionalization of Management Accounting Change: An Observation across Societal, Organizational Field, and Organizational Levels

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 54 Posted: 01 Aug 2016
Working Paper Series
Renmin University of China and Southampton Business School, University of Southampton
Downloads 112
28.

Selective Information Sharing of a Multi-Product Manufacturer

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 39 Posted: 29 Jul 2016
Working Paper Series
Vienna University of Economics and Business
Downloads 62
29.

Evidence on the Trade-Off between Cost Stickiness and Income Smoothing

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 49 Posted: 27 Jul 2016 Last Revised: 09 Mar 2019
Working Paper Series
University of Bamberg and University of Bayreuth - Business Administration
Downloads 629
30.

Do First Impressions Last? The Impact of Initial Assessments and Subsequent Performance on Promotion Decisions

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 72 Posted: 22 Jul 2016 Last Revised: 08 Jun 2018
Working Paper Series
University of Nebraska at Lincoln - School of Accountancy and Virginia Tech
Downloads 147
31.

Dynamics of CEO Communication Style

Khrystyna Bochkay, Roman Chychyla, and Dhananjay Nanda (2018) Dynamics of CEO Disclosure Style. The Accounting Review Forthcoming
Posted: 02 Jul 2016 Last Revised: 07 Oct 2018
Accepted Paper Series
University of Miami - School of Business Administration, University of Miami - School of Business Administration and University of Miami - Department of Accounting
32.

Performance Monitoring and Incentives in Hierarchies

27th Annual Conference on Financial Economics and Accounting Paper, AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 53 Posted: 02 Jul 2016 Last Revised: 06 Oct 2017
Working Paper Series
Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) and University of Michigan at Ann Arbor - Accounting
Downloads 79
33.

The Effect of Superiors’ Prior Task Experience on Employees’ Targets

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 44 Posted: 01 Jul 2016 Last Revised: 26 Nov 2016
Working Paper Series
Maastricht University
Downloads 82
34.

Agency Costs and Enforcement of Management Controls: Analyzing Punishments for Perpetrators of Economic Crimes

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 56 Posted: 30 Jun 2016 Last Revised: 12 May 2018
Working Paper Series
Harvard Business School and Harvard University - Harvard Business School
Downloads 508
35.

Performance Measurement and Pay Dispersion

AAA 2017 Management Accounting Section (MAS) Meeting, 2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 55 Posted: 12 Jan 2016 Last Revised: 25 Oct 2017
Working Paper Series
University of Pittsburgh, University of Pittsburgh - Katz Graduate School of Business, University of Pittsburgh - Accounting Group and University of Waterloo - School of Accounting and Finance
Downloads 235