Joan L. Luft

Michigan State University - Department of Accounting & Information Systems

Professor

270 North Business Complex

East Lansing, MI 48824-1034

United States

SCHOLARLY PAPERS

14

DOWNLOADS
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Top 9,138

in Total Papers Downloads

4,932

CITATIONS
Rank 6,613

SSRN RANKINGS

Top 6,613

in Total Papers Citations

74

Scholarly Papers (14)

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 2,187 (6,024)
Citation 50

Abstract:

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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 1,291 (14,355)
Citation 4

Abstract:

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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
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 546 (48,550)
Citation 14

Abstract:

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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 508 (53,190)
Citation 6

Abstract:

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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 246 (121,868)

Abstract:

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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 154 (187,740)

Abstract:

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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:

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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
Michigan State University - Department of Accounting & Information Systems, Michigan State University - Department of Accounting & Information Systems and University of Wisconsin - Madison

Abstract:

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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:

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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
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

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Performance measurement, Judgment performance, Causal relations, Nonlinearity

11.

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

European Accounting Review, Vol. 11, No. 4, 2002
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

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Competition and Cost Accounting: Adapting to Changing Markets

Posted: 11 Feb 2002
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

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Competition and Cost Accounting: Adapting to Changing Markets

Contemporary Accounting Research, Vol. 19, No. 2, Summer 2002
Posted: 24 Jul 2002
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:

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competition, cost accounting, learning, decision-making

13.

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

Accounting Review, Forthcoming
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:

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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:

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