Michal Matejka

Arizona State University

Professor of Accounting

Tempe, AZ 85287-3706

United States

  • Arizona State University

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    • Tel: 480-965-7984
SCHOLARLY PAPERS

15

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Top 17,463

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6,127

TOTAL CITATIONS
Rank 19,351

SSRN RANKINGS

Top 19,351

in Total Papers Citations

37

Scholarly Papers (15)

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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 1,963 (18,232)
Citation 4

Abstract:

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

2.

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 1,355 (31,988)
Citation 6

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

3.

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
Raffi Indjejikian, Michal Matejka, Kenneth A. Merchant and Wim A. Van der Stede
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 874 (59,865)
Citation 6

Abstract:

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performance targets, earnings distributions, losses

4.

The Ratchet Effect: Theory and Empirical Evidence

Number of pages: 42 Posted: 20 May 2020 Last Revised: 22 Jun 2022
Michal Matejka, Matthias D. Mahlendorf and Utz Schäffer
Arizona State University, Frankfurt School of Finance & Management and WHU Otto Beisheim School of Management
Downloads 595 (98,839)

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Ratchet Effect, Dynamic Incentives, Target Updating

5.

Economic Determinants and Consequences of Performance Target Difficulty

Number of pages: 56 Posted: 04 Feb 2021 Last Revised: 21 Jun 2022
Sunyoung Kim, Michal Matejka and Jongwon Park
Monash University, Arizona State University and Hong Kong Polytechnic University
Downloads 549 (109,401)
Citation 4

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Performance targets, target difficulty, incentives

6.

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
Downloads 345 (188,155)
Citation 6

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Incentives, Targets, Choice of Performance Measures, Labor Market

7.

Subjective Evaluation, Performance Targets, and Incentives

Number of pages: 44 Posted: 25 Feb 2020
Tae Sik Ahn, Jeong-Hoon Hyun, Michal Matejka and Peter (Seung Hwan) Oh
Seoul National University - College of Business Administration, Chung-Ang University - College of Business Administration, Arizona State University and McGill University - Desautels Faculty of Management
Downloads 233 (282,778)

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Subjective evaluation, performance targets, multi-tasking, incentives

8.

Decentralization, Performance Measurement, and CEO Incentives

Number of pages: 48 Posted: 06 Dec 2024
Stephan Kramer and Michal Matejka
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and Arizona State University
Downloads 117 (513,083)

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Delegation, CEO compensation, incentives, performance measures M12, ChatGPT, GPT, LLM

9.

Relative Target Setting and Cooperation

Downloads 96 (592,062)
Citation 11

Relative Target Setting and Cooperation

Number of pages: 44 Posted: 10 Oct 2018
Martin Kamil Holzhacker, Stephan Kramer, Michal Matejka and Nick Hoffmeister
Michigan State University, Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM), Arizona State University and Independent
Downloads 96 (598,274)
Citation 11

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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
Martin Kamil Holzhacker, Stephan Kramer, Michal Matejka and Nick Hoffmeister
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

10.

Performance Targets and Ex Post Incentive Plan Adjustments

Contemporary Accounting Research, Forthcoming
Posted: 01 Mar 2022
Jeong-Hoon Hyun, Michal Matejka, Peter (Seung Hwan) Oh and Tae Sik Ahn
Chung-Ang University - College of Business Administration, Arizona State University, McGill University - Desautels Faculty of Management and Seoul National University - College of Business Administration

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subjective evaluation, performance targets, multitasking, executive compensation, incentives

11.

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

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incentives; choice of performance measures; targets; agency theory

12.

Target Ratcheting and Achievability of Earnings Targets

Posted: 02 Sep 2015
Matthias D. Mahlendorf, Michal Matejka and Utz Schäffer
Frankfurt School of Finance & Management, Arizona State University and WHU Otto Beisheim School of Management

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13.

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

Posted: 13 Sep 2013
Matthias D. Mahlendorf, Michal Matejka and Jürgen Weber
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

14.

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

15.

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