Michal Matejka

Arizona State University

Associate Professor of Accounting

Tempe, AZ 85287-3706

United States

  • Arizona State University

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    • Tel: 480-965-7984
SCHOLARLY PAPERS

12

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SSRN CITATIONS
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14

CROSSREF CITATIONS

18

Scholarly Papers (12)

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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 1,914 (9,076)
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
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 724 (38,761)
Citation 7

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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 236 (145,234)
Citation 5

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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 71 (365,924)

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

5.

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 62 (389,831)

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Subjective evaluation, performance targets, multi-tasking, incentives

6.

The Ratchet Effect: Theory and Empirical Evidence

Number of pages: 53 Posted: 20 May 2020
Matthias D. Mahlendorf, Michal Matejka and Utz Schäffer
Frankfurt School of Finance & Management, Arizona State University and WHU Otto Beisheim School of Management
Downloads 31 (513,439)

Abstract:

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Ratchet Effect, Dynamic Incentives, Target Updating

7.

Relative Target Setting and Cooperation

Downloads 27 (535,393)
Citation 4

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 27 (550,582)
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
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

8.

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

9.

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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10.

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

11.

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 Business School and Arizona State University

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

12.

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

Abstract:

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organizational slack, information asymmetry, business unit controller