Michal Matejka

Arizona State University

Professor of Accounting

Tempe, AZ 85287-3706

United States

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 18,304

SSRN RANKINGS

Top 18,304

in Total Papers Downloads

3,464

SSRN CITATIONS
Rank 27,254

SSRN RANKINGS

Top 27,254

in Total Papers Citations

17

CROSSREF CITATIONS

17

Scholarly Papers (13)

1.

Organizational Design and Management Accounting Change

CentER Working Paper No. 2000-61
Number of pages: 26 Posted: 06 Nov 2000
Michal Matejka and Anja De Waegenaere
Arizona State University and Tilburg University - Department of Econometrics & OR, Netspar, and CentER
Downloads 1,918 (10,497)
Citation 4

Abstract:

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organizational design, management accounting change, centralization, influence costs.

2.

Earnings Targets and Annual Bonus Incentives

The Accounting Review, Vol. 89, No. 4, pp. 1227-1258, July 2014, Marshall School of Business Working Paper No. ACC 02.13
Number of pages: 52 Posted: 20 Jul 2013 Last Revised: 20 Aug 2014
University of Michigan at Ann Arbor - Accounting, Arizona State University, University of Southern California - Leventhal School of Accounting and London School of Economics & Political Science (LSE)
Downloads 747 (42,489)
Citation 6

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performance targets, earnings distributions, losses

3.

Balancing Difficulty of Performance Targets: Theory and Evidence

Review of Accounting Studies, Forthcoming
Number of pages: 53 Posted: 15 Aug 2014 Last Revised: 04 Sep 2017
Michal Matejka and Korok Ray
Arizona State University and Texas A&M University - Mays Innovation Research Center
Downloads 246 (156,549)
Citation 6

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Incentives, Targets, Choice of Performance Measures, Labor Market

4.

An Empirical Investigation of Beyond Budgeting Practices

Number of pages: 50 Posted: 20 May 2020
Michal Matejka, Kenneth A. Merchant and Winnie O'Grady
Arizona State University, University of Southern California - Leventhal School of Accounting and University of Auckland Business School
Downloads 244 (159,020)
Citation 2

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Beyond Budgeting, Management Control, Planning, Performance Evaluation, Incentives

5.

The Ratchet Effect: Theory and Empirical Evidence

Number of pages: 61 Posted: 20 May 2020 Last Revised: 15 Dec 2020
Arizona State University, Frankfurt School of Finance & Management and WHU Otto Beisheim School of Management
Downloads 104 (320,099)

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Ratchet Effect, Dynamic Incentives, Target Updating

6.

Subjective Evaluation, Performance Targets, and Incentives

Number of pages: 44 Posted: 25 Feb 2020
Tae Sik Ahn, Jeong-Hoon Hyun, Michal Matejka and Peter Oh
Seoul National University - College of Business Administration, Neoma Business School, Arizona State University and McGill University - Desautels Faculty of Management
Downloads 95 (339,484)

Abstract:

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Subjective evaluation, performance targets, multi-tasking, incentives

7.

Performance Target Difficulty and Fourth-quarter Performance

Number of pages: 49 Posted: 04 Feb 2021
Sunyoung Kim, Michal Matejka and Jongwon Park
Monash University, Arizona State University and Monash University
Downloads 70 (406,511)

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Performance targets, target difficulty, incentives

8.
Downloads 40 (522,415)
Citation 4

Relative Target Setting and Cooperation

Number of pages: 44 Posted: 10 Oct 2018
Michigan State University, Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM), Arizona State University and Independent
Downloads 40 (533,496)
Citation 4

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relative performance evaluation, target setting, incentives, cooperation

Relative Target Setting and Cooperation

Journal of Accounting Research, Vol. 57, No. 1, 2019
Posted: 13 Jun 2019
Michigan State University, Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM), Arizona State University and Independent

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relative performance evaluation; target setting; incentives; cooperation

9.

Bonus Plan Choices During an Economic Downturn

Forthcoming in Journal of Management Accounting Research
Posted: 24 Jul 2019
Pablo Casas-Arce, Raffi Indjejikian and Michal Matejka
Arizona State University (ASU) - W.P. Carey School of Business, University of Michigan at Ann Arbor - Accounting and Arizona State University

Abstract:

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incentives; choice of performance measures; targets; agency theory

10.

Target Ratcheting and Achievability of Earnings Targets

Posted: 02 Sep 2015
Frankfurt School of Finance & Management, Arizona State University and WHU Otto Beisheim School of Management

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11.

Incentive Compensation of Financial Managers and the Willingness to Engage in Unethical Behavior

Posted: 13 Sep 2013
Frankfurt School of Finance & Management, Arizona State University and WHU - Otto Beisheim School of Management

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Incentives, choice of performance measures, chief financial officers, earnings management

12.

Balancing the Dual Responsibilities of Business Unit Controllers: Field and Survey Evidence

Accounting Review, Vol. 84, No. 4, 2009
Posted: 15 Feb 2007 Last Revised: 29 Mar 2013
Victor S. Maas and Michal Matejka
University of Amsterdam - Amsterdam Business School and Arizona State University

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Controllers, management accountants, role conflict, role ambiguity, earnings management, budgeting

13.

Organizational Slack in Decentralized Firms: The Role of Business Unit Controllers

Accounting Review, Vol. 81, No. 3, July 2006
Posted: 20 Apr 2006
Raffi Indjejikian and Michal Matejka
University of Michigan at Ann Arbor - Accounting and Arizona State University

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organizational slack, information asymmetry, business unit controller