Gary Hecht

University of Illinois at Urbana-Champaign

Assistant Professor

601 E John St

Champaign, IL Champaign 61820

United States

  • University of Illinois at Urbana-Champaign

SCHOLARLY PAPERS

10

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3,059

TOTAL CITATIONS
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Top 26,120

in Total Papers Citations

38

Scholarly Papers (10)

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1.

Lost in Translation: The Effects of Incentive Compensation on Strategy Surrogation

AAA 2010 Management Accounting Section (MAS) Meeting Paper
Number of pages: 57 Posted: 26 Jul 2009 Last Revised: 05 Aug 2018
Willie Choi, Gary Hecht and William B. Tayler
University of Wisconsin - Madison, University of Illinois at Urbana-Champaign and Brigham Young University
Downloads 791 (67,958)
Citation 10

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2.

Social Behaviors, Enforcement, and Compliance Dynamics

Number of pages: 47 Posted: 02 Mar 2000
Jon S. Davis, Gary Hecht and Jon D. Perkins
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign
Downloads 622 (92,702)

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3.

Strategy Selection, Surrogation, and Strategic Performance Measurement Systems

Forthcoming, Journal of Accounting Research
Number of pages: 48 Posted: 16 Aug 2011 Last Revised: 06 Jul 2012
Willie Choi, Gary Hecht and William B. Tayler
University of Wisconsin - Madison, University of Illinois at Urbana-Champaign and Brigham Young University
Downloads 430 (145,823)
Citation 14

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strategic performance measurement systems, surrogation, strategy selection, buy-in

4.

Bring the Noise, But Not the Funk: Does the Effect of Performance Measure Noise on Learning Depend on Whether the Learning is Experiential or Vicarious?

AAA 2018 Management Accounting Section (MAS) Meeting
Number of pages: 42 Posted: 18 Aug 2017
Willie Choi, Gary Hecht, Ivo Tafkov and Kristy L. Towry
University of Wisconsin - Madison, University of Illinois at Urbana-Champaign, Georgia State University and Emory University
Downloads 328 (197,804)

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strategic learning; performance measure noise; experiential learning; vicarious learning

5.

Timing is Everything: Congruence, Controllability, and Performance Measure Weighting

Number of pages: 41 Posted: 21 Aug 2012 Last Revised: 22 Sep 2023
Hayden T. Gunnell, Gary Hecht, William B. Tayler and Kristy L. Towry
Emory University, University of Illinois at Urbana-Champaign, Brigham Young University and Emory University
Downloads 299 (218,462)

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performance evaluation, compensation, subjectivity, discretion, performance measure weighting, timing, congruence, controllability

6.

Dividing the Pie: Do Managers Fully Incorporate Non-Contracted Information into Full and Partial Discretionary Bonus Allocations?

AAA 2007 Management Accounting Section (MAS) Meeting Paper
Number of pages: 52 Posted: 10 Aug 2006
Wendy J. Bailey, Gary Hecht and Kristy L. Towry
Rhodes College, University of Illinois at Urbana-Champaign and Emory University
Downloads 290 (224,897)
Citation 1

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discretionary bonus plans, anchoring and adjustment, non-contracted information, subjective performance evaluation

7.

Recordkeeping Alters Economic History by Promoting Reciprocity

Downloads 271 (241,229)
Citation 13

Recordkeeping Alters Economic History by Promoting Reciprocity

Number of pages: 60 Posted: 08 Nov 2007 Last Revised: 22 May 2014
Sudipta Basu, John W. Dickhaut, Gary Hecht, Kristy L. Towry and Gregory B. Waymire
Temple University - Department of Accounting, Chapman University (Deceased), University of Illinois at Urbana-Champaign, Emory University and Emory University - Department of Accounting
Downloads 271 (239,584)
Citation 13

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Reciprocity, accounting, recordkeeping

Recordkeeping Alters Economic History by Promoting Reciprocity

Proceedings of the National Academy of Sciences, Vol. 106, No. 4, pp. 1009-1014, January 27, 2009
Posted: 21 Jan 2009
Sudipta Basu, John W. Dickhaut, Gary Hecht, Kristy L. Towry and Gregory B. Waymire
Temple University - Department of Accounting, Chapman University (Deceased), University of Illinois at Urbana-Champaign, Emory University and Emory University - Department of Accounting

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accounting, economic institutions, trust, memory, image score

8.

The Effect of Input-Oriented Performance Reporting on Cross-Functional Team Members' Collaborative Effort

Number of pages: 45 Posted: 24 Feb 2025
Gary Hecht, Jeremy B. Lill, Axel K-D Schulz and Ivo Tafkov
University of Illinois at Urbana-Champaign, University of Kansas, La Trobe University and Georgia State University
Downloads 28 (1,047,853)

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cross-functional teams, performance reporting, input-oriented reporting, collaborative effort

9.

Vicarious Learning Under Implicit Contracts

Accounting Review, Forthcoming
Posted: 13 Jul 2013 Last Revised: 24 Sep 2015
Willie Choi, Gary Hecht, Ivo Tafkov and Kristy L. Towry
University of Wisconsin - Madison, University of Illinois at Urbana-Champaign, Georgia State University and Emory University

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vicarious learning, strategic performance measurement systems, psychological distance, construal level theory

10.

Social Behaviors, Enforcement, and Tax Compliance Dynamics

Posted: 19 Oct 2002
Jon S. Davis, Gary Hecht and Jon D. Perkins
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign

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nonlinear dynamics, agent-based modeling, regulation, tax compliance

Other Papers (2)

Total Downloads: 146
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1.

The Effects of Anticipation and Recognition Source in Employee Recognition Programs

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 41 Posted: 17 Aug 2016 Last Revised: 24 Dec 2016
Joe Burke, Gary Hecht, Matthew Stern and Matthew Stern
Indiana University, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-ChampaignDePaul University
Downloads 146

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recognition; non-monetary recognition; reciprocity; anticipated rewards; employee acknowledgment

2.

The Effects of Group Incentives and Transparency on Managers' Strategic Promotion Behavior

Posted: 14 Feb 2018 Last Revised: 08 Apr 2020
Gary Hecht, Victor S. Maas and Marcel Van Rinsum
University of Illinois at Urbana-Champaign, University of Amsterdam - Amsterdam Business School and RSM Erasmus University

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Promotion, Performance Evaluation, Transparency, Incentives, Strategic Behavior