Michal Matejka

Arizona State University

Professor of Accounting

Tempe, AZ 85287-3706

United States

SCHOLARLY PAPERS

14

DOWNLOADS
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Top 18,241

in Total Papers Downloads

4,282

SSRN CITATIONS
Rank 26,192

SSRN RANKINGS

Top 26,192

in Total Papers Citations

17

CROSSREF CITATIONS

18

Scholarly Papers (14)

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 1,936 (12,898)
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 777 (49,042)
Citation 6

Abstract:

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performance targets, earnings distributions, losses

3.

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 540 (78,454)
Citation 2

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

4.

The Ratchet Effect: Theory and Empirical Evidence

Number of pages: 42 Posted: 20 May 2020 Last Revised: 22 Jun 2022
Arizona State University, Frankfurt School of Finance & Management and WHU Otto Beisheim School of Management
Downloads 310 (148,963)

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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 Monash University
Downloads 264 (175,321)
Citation 1

Abstract:

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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 - Mays Innovation Research Center
Downloads 261 (177,243)
Citation 6

Abstract:

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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
Seoul National University - College of Business Administration, Neoma Business School, Arizona State University and McGill University - Desautels Faculty of Management
Downloads 144 (302,276)

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Subjective evaluation, performance targets, multi-tasking, incentives

8.
Downloads 50 (572,615)
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 50 (583,509)
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.

Performance Targets and Ex Post Incentive Plan Adjustments

Contemporary Accounting Research, Forthcoming
Posted: 01 Mar 2022
Neoma Business School, Arizona State University, McGill University - Desautels Faculty of Management and Seoul National University - College of Business Administration

Abstract:

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

10.

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

11.

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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12.

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

13.

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

14.

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