Michal Matejka

Arizona State University

Associate Professor of Accounting

Tempe, AZ 85287-3706

United States

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 17,665

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Top 17,665

in Total Papers Downloads

3,065

SSRN CITATIONS
Rank 26,542

SSRN RANKINGS

Top 26,542

in Total Papers Citations

14

CROSSREF CITATIONS

18

Scholarly Papers (12)

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
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

Abstract:

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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)

Abstract:

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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)

Abstract:

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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
Frankfurt School of Finance & Management, Arizona State University and WHU Otto Beisheim School of Management
Downloads 31 (513,439)

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Ratchet Effect, Dynamic Incentives, Target Updating

7.
Downloads 27 (535,393)
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 27 (550,582)
Citation 4

Abstract:

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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

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
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
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