Joan L. Luft

Michigan State University - Department of Accounting & Information Systems

Professor

270 North Business Complex

East Lansing, MI 48824-1034

United States

  • Michigan State University - Department of Accounting & Information Systems

    • Email
    • Tel: 517-432-2917
    • Fax: 517-432-1101
SCHOLARLY PAPERS

14

DOWNLOADS
Rank 14,790

SSRN RANKINGS

Top 14,790

in Total Papers Downloads

5,155

SSRN CITATIONS
Rank 14,109

SSRN RANKINGS

Top 14,109

in Total Papers Citations

63

CROSSREF CITATIONS

19

Scholarly Papers (14)

Actions:
Email selected abstracts
1.

Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research

Number of pages: 149 Posted: 18 Apr 2002
Joan L. Luft and Michael D. Shields
Michigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems
Downloads 2,228 (10,227)
Citation 52

Abstract:

Loading...

managerial accounting

2.

Psychology Models of Management Accounting

Foundations and Trends in Accounting, Vol. 4, Nos. 3-4, 2009
Number of pages: 150 Posted: 04 Mar 2010 Last Revised: 17 Aug 2011
Joan L. Luft and Michael D. Shields
Michigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems
Downloads 1,366 (21,928)
Citation 7

Abstract:

Loading...

3.

Effects of Accounting-Method Choices on Subjective Performance-Measure Weighting: Experimental Evidence on Precision and Error Covariance

Number of pages: 55 Posted: 18 Feb 2005
Ranjani Krishnan, Joan L. Luft 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
Downloads 561 (74,607)
Citation 5

Abstract:

Loading...

Decision performance, incentive compensation, mental models, performance measures

4.

Responsibility for Cost Management Hinders Learning to Avoid the Winner's Curse

Number of pages: 39 Posted: 28 Sep 2004
Robert J. Bloomfield and Joan L. Luft
Cornell University - Samuel Curtis Johnson Graduate School of Management and Michigan State University - Department of Accounting & Information Systems
Downloads 529 (80,287)
Citation 3

Abstract:

Loading...

Winner's curse, auctions, behavioral economics, cost accounting, laboratory experiment

5.

Cost Estimates, Cost Overruns, and Project Continuation Decisions

Number of pages: 45 Posted: 20 Jun 2014
Alexander Brueggen and Joan L. Luft
Maastricht University and Michigan State University - Department of Accounting & Information Systems
Downloads 295 (156,469)

Abstract:

Loading...

capital budgeting, management control, multi-period budgeting

6.

Subjectivity in Developing and Validating Causal Explanations in Positivist Accounting Research

Number of pages: 27 Posted: 07 Sep 2013
Joan L. Luft and Michael D. Shields
Michigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems
Downloads 176 (254,863)

Abstract:

Loading...

7.

Cooperation and Competition Among Employees: Experimental Evidence on the Role of Management Control Systems

Management Accounting Research, Forthcoming
Posted: 12 Feb 2016
Joan L. Luft
Michigan State University - Department of Accounting & Information Systems

Abstract:

Loading...

Management control system, competition, cooperation, experiment

8.

Additional Information in Accounting Reports: Effects on Management Decisions and Subjective Performance Evaluations Under Causal Ambiguity

Contemporary Accounting Research, Vol. 33, No. 2, 2016
Posted: 20 Nov 2010 Last Revised: 03 Jun 2016
Joan L. Luft, Michael D. Shields and Tyler F. Thomas
Michigan State University - Department of Accounting & Information Systems, Michigan State University - Department of Accounting & Information Systems and University of Wisconsin - Madison

Abstract:

Loading...

Accounting reports, management decisions, motivated reasoning, subjective performance evaluation

9.

Capital Rationing, Competition, and Misrepresentation in Budget Forecasts

Accounting, Organizations and Society, Forthcoming
Posted: 22 Aug 2009 Last Revised: 02 Aug 2011
Alexander Brueggen and Joan L. Luft
Maastricht University and Michigan State University - Department of Accounting & Information Systems

Abstract:

Loading...

capital rationing, competition, capital budgeting, misrepresentation

10.

Accuracy in Judging the Nonlinear Effects of Cost and Profit Drivers

Contemporary Accounting Research, Vol. 24, No. 4, 2007
Posted: 12 Jul 2007
Anne M. Farrell, Joan L. Luft and Michael D. Shields
Miami University Farmer School of Business - Department of Accountancy, Michigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems

Abstract:

Loading...

Performance measurement, Judgment performance, Causal relations, Nonlinearity

11.

Zimmerman's Contentious Conjectures: Describing the Present and Prescribing the Future of Empirical Management Accounting Research

Posted: 17 Apr 2003
Joan L. Luft and Michael D. Shields
Michigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems

Abstract:

Loading...

12.

Competition and Cost Accounting: Adapting to Changing Markets

Downloads 0 (969,252)

Competition and Cost Accounting: Adapting to Changing Markets

Posted: 11 Feb 2002
Ranjani Krishnan, Joan L. Luft 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

Abstract:

Loading...

Competition and Cost Accounting: Adapting to Changing Markets

Contemporary Accounting Research, Vol. 19, No. 2, Summer 2002
Posted: 24 Jul 2002
Ranjani Krishnan, Joan L. Luft 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

Abstract:

Loading...

competition, cost accounting, learning, decision-making

13.

Why Does Fixation Persist? Experimental Evidence on the Judgment Performance Effects of Expensing Intangibles

Posted: 16 Sep 2001
Joan L. Luft and Michael D. Shields
Michigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems

Abstract:

Loading...

Accounting choice; Intangibles; Learning; Profit prediction

14.

Second-Order Uncertainty in Accounting Information and Bilateral Bargaining Costs

Posted: 18 Jul 1998
Susan F. Haka, Joan L. Luft and Brian Ballou
Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management, Michigan State University - Department of Accounting & Information Systems and Miami University of Ohio - Department of Accountancy

Abstract:

Loading...