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

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Viewing: 1 - 37 of 37 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 452
2.

Reporting Distortion is Like Lying, But Operating Distortion is Like Stealing

Number of pages: 61 Posted: 17 Aug 2016 Last Revised: 22 Mar 2021
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 502
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 67
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 109
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 205
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 110
7.

CFO co-option and CEO compensation

Forthcoming in Management Science
Posted: 17 Aug 2016 Last Revised: 10 Oct 2019
Accepted Paper Series
University of Virginia - Darden School of Business, Duke University - Fuqua School of Business, Duke University - Fuqua School of Business and Cornell University
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.

The Roles of Supervisors within the Organization: Evidence on Supervisor Responsibilities and Effectiveness from a Management Control Perspective

AAA 2017 Management Accounting Section (MAS) Meeting
Posted: 16 Aug 2016 Last Revised: 20 Jan 2020
Working Paper Series
Tilburg University
10.

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, University of Bern - Institute for Accounting and Vienna University of Economics and Business
11.

Do Director Networks Help Managers Forecast Better?

Forthcoming at The Accounting Review
Posted: 16 Aug 2016 Last Revised: 20 Mar 2021
Accepted Paper Series
Michigan State University
12.

Fairness and Controlling for the Uncontrollable

Number of pages: 42 Posted: 16 Aug 2016 Last Revised: 20 Nov 2019
Working Paper Series
University of Iowa - Department of Accounting, Clemson University and Brigham Young University
Downloads 152
13.

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 Cornell UniversityUniversity of Notre Dame - Department of Accountancy
Downloads 109
14.

Adverse Effects of Confidence in Complex Cost Systems amid Competition

Posted: 16 Aug 2016 Last Revised: 15 Nov 2019
Working Paper Series
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Wisconsin - Madison and University of Wisconsin-Whitewater
15.

Leader Effects in Competition Among Teams: Evidence from a Field Intervention

Number of pages: 52 Posted: 16 Aug 2016 Last Revised: 10 Feb 2021
Working Paper Series
Arizona State University (ASU) - W.P. Carey School of Business and Cornell UniversityUniversity of Notre Dame - Department of Accountancy
Downloads 43
16.

Resource Adjustment Costs, Cost Stickiness, and Value Creation in Mergers and Acquisitions

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 55 Posted: 16 Aug 2016 Last Revised: 05 Feb 2021
Working Paper Series
University of Nebraska at Omaha and University of Delaware - Accounting & MIS
Downloads 680
17.

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 WU Vienna
Downloads 72
18.

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 100
19.

Can Centralization Improve the Use of Soft Information? Evidence from a Field Study and Lab Experiment

Number of pages: 52 Posted: 16 Aug 2016 Last Revised: 21 Aug 2021
Working Paper Series
Amsterdam Business School and University of Washington - Michael G. Foster School of Business
Downloads 222
20.

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 48
21.

Implementing Relative Performance Evaluation: The Role of Life Cycle Peers

Number of pages: 55 Posted: 16 Aug 2016 Last Revised: 03 Aug 2019
Working Paper Series
University of Arizona - Department of Accounting and University of Illinois at Chicago
Downloads 386
22.

Doing the Right Thing: The Effect of Rotation Policies on Managers' Reports about Measure Management

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 41 Posted: 16 Aug 2016 Last Revised: 24 May 2021
Working Paper Series
Tilburg University - Tilburg University School of Economics and Management, Tilburg University and WHU - Otto Beisheim School of Management
Downloads 769
23.

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 276
24.

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

Journal of Management Accounting Research (2020). 32 (1), 137 - 158. DOI:10.2308/jmar-52504
Number of pages: 51 Posted: 15 Aug 2016 Last Revised: 08 Jul 2020
Accepted Paper Series
West Virginia University, Utah Valley University and University of Nebraska at Lincoln - School of Accountancy
Downloads 99
25.

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 355
26.

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 239
27.

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
Department of Accounting, School of Management, Fudan University and City University of New York (CUNY), Baruch College, Zicklin School of Business, Stan Ross Department of Accountancy, Students
Downloads 159
28.

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 Southern Denmark

Multiple version iconThere are 2 versions of this paper

Downloads 211
29.

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 142
30.

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
University of Applied Sciences for Management and Communication (FHWien der WKW)
Downloads 81
31.

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: 26 Nov 2021
Working Paper Series
University of Bamberg and University of Bremen
Downloads 840
32.

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: 55 Posted: 22 Jul 2016 Last Revised: 23 Feb 2020
Working Paper Series
University of Nebraska at Lincoln - School of Accountancy and Virginia Tech
Downloads 227
33.

Dynamics of CEO Disclosure Style

Khrystyna Bochkay, Roman Chychyla, and Dhananjay Nanda (2018) Dynamics of CEO Disclosure Style. The Accounting Review, July 2019
Posted: 02 Jul 2016 Last Revised: 08 Nov 2019
Accepted Paper Series
University of Miami - School of Business Administration, University of Miami - School of Business Administration and University of Miami - Department of Accounting
34.

Authority, Monitoring, and Incentives in Hierarchies

27th Annual Conference on Financial Economics and Accounting Paper, AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 54 Posted: 02 Jul 2016 Last Revised: 14 Jan 2021
Working Paper Series
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and University of Michigan at Ann Arbor - Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 177
35.

The Effect of Supervisors’ Prior Task Performance on Employees’ Targets

Number of pages: 57 Posted: 01 Jul 2016 Last Revised: 01 Sep 2021
Working Paper Series
WU Vienna University of Economics and Business
Downloads 155
36.

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 Business School
Downloads 589
37.

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 272