Margaret A. Abernethy

University of Melbourne, Department of Accounting

Professor

Victoria

Melbourne, Victoria 3010 3010

Australia

SCHOLARLY PAPERS

23

DOWNLOADS
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Top 17,461

in Total Papers Downloads

5,427

SSRN CITATIONS
Rank 11,227

SSRN RANKINGS

Top 11,227

in Total Papers Citations

69

CROSSREF CITATIONS

74

Scholarly Papers (23)

1.

Altruism, Social Norms and Incentive Contract Design

Number of pages: 62 Posted: 27 May 2012 Last Revised: 16 Mar 2021
Margaret A. Abernethy, Jan Bouwens, Christian Hofmann and Laurence van Lent
University of Melbourne, Department of Accounting, Amsterdam Business School, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and Frankfurt School of Finance and Management
Downloads 1,123 (36,575)
Citation 5

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incentive contract; performance measures; social norms; unproductive actions; work climate

2.

Leadership and Control System Design

Number of pages: 41 Posted: 23 Sep 2009
Margaret A. Abernethy, Jan Bouwens and Laurence van Lent
University of Melbourne, Department of Accounting, Amsterdam Business School and Frankfurt School of Finance and Management
Downloads 858 (53,457)
Citation 9

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leadership style, empowerment, communication, execution, control system use, organization design

3.

Building Performance Models from Expert Knowledge

Number of pages: 41 Posted: 12 May 2003
University of Melbourne, Department of Accounting, Monash Medical Centre - Faculty of Medicine, Nursing Health Sciences, University of Melbourne, University of Colorado at Denver - Business School and University of Colorado, Boulder
Downloads 581 (88,617)

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causal knowledge, qualitative method, knowledge map, performance measurement

4.

Accounting for Intangible Investments

Forthcoming in Australian Accounting Review
Number of pages: 33 Posted: 10 Mar 2008 Last Revised: 26 Mar 2009
Anne Wyatt and Margaret A. Abernethy
Deakin University and University of Melbourne, Department of Accounting
Downloads 544 (96,272)
Citation 5

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intangible investment, expenditures, accounting, property rights

5.

The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers

Number of pages: 49 Posted: 29 Aug 2011 Last Revised: 16 Apr 2012
Margaret A. Abernethy, Jan Bouwens and Laurence van Lent
University of Melbourne, Department of Accounting, Amsterdam Business School and Frankfurt School of Finance and Management
Downloads 499 (107,073)
Citation 6

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time horizon, performance measures, business unit managers, control systems

6.

Virtual Issue on Empirical Management Accounting Research

Journal of Accounting Research, August 2018
Number of pages: 6 Posted: 20 Aug 2018
Margaret A. Abernethy and Dennis Campbell
University of Melbourne, Department of Accounting and Harvard University - Accounting & Control Unit
Downloads 490 (109,365)
Citation 1

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management accounting, control, social norms, culture, performance measures

7.

Group Identity, Performance Transparency, and Employee Performance

Ruidi Shang, Margaret A. Abernethy, and Chung-Yu Hung (2019) Group Identity, Performance Transparency, and Employee Performance. The Accounting Review In-Press.
Number of pages: 53 Posted: 23 Dec 2019
Ruidi Shang, Margaret A. Abernethy and Chung-Yu Hung
Tilburg University - Tilburg School of Economics and Management, University of Melbourne, Department of Accounting and University of Melbourne
Downloads 287 (198,484)
Citation 1

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Employee Performance, Group Identity, Performance Transparency, Management Control, Management Accounting

8.

Determinants of Control System Design in Divisionalized Firms

Accounting Review, Vol. 79, No. 3, July 2004
Number of pages: 31 Posted: 17 Feb 2004 Last Revised: 08 Jan 2012
Margaret A. Abernethy, Jan Bouwens and Laurence van Lent
University of Melbourne, Department of Accounting, Amsterdam Business School and Frankfurt School of Finance and Management
Downloads 275 (207,269)
Citation 13

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Organization design, control system, interdependencies, information asymmetry, performance measures

9.

Manager Growth Mindset and Resource Management Practices

Accounting, Organizations and Society, Forthcoming
Number of pages: 59 Posted: 06 Jan 2021 Last Revised: 14 Jan 2021
Margaret A. Abernethy, Shannon W. Anderson, Sujay Nair and Yile (Anson) Jiang
University of Melbourne, Department of Accounting, University of California, Davis - Graduate School of Management, The University of Melbourne and HKU Business School, The University of Hong Kong
Downloads 182 (307,777)
Citation 1

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Growth Mindset, Resource Management Practices, Management Controls

10.

Benefits of independent agents' entrepreneurship: Evidence from the loan market

Journal of Management Accounting Research, Forthcoming
Number of pages: 44 Posted: 11 Dec 2019 Last Revised: 31 May 2022
Chung-Yu Hung, Margaret A. Abernethy, Christian Hofmann and Laurence van Lent
University of Melbourne, University of Melbourne, Department of Accounting, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and Frankfurt School of Finance and Management
Downloads 182 (306,267)

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organizational form; franchise; outsourcing; loans; soft information; decision-making; pricing decisions.

11.

Expertise and Discretionary Bonus Decisions

Management Science, Forthcoming
Number of pages: 44 Posted: 04 Aug 2018 Last Revised: 31 May 2022
Margaret A. Abernethy, Chung-Yu Hung and Laurence van Lent
University of Melbourne, Department of Accounting, University of Melbourne and Frankfurt School of Finance and Management
Downloads 167 (330,242)
Citation 3

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discretionary bonus decisions; manager expertise; health care

12.

Uncertainty as a Determinant of Performance Measurement and Compensation Systems: A Review of the Literature

Chapter 8 pp114-133 in Management Control & Uncertainty, ed. D.T. Otley and K. Soin (2014), London: Palgrave Macmillan
Number of pages: 24 Posted: 22 Dec 2015
Margaret A. Abernethy and Julia Mundy
University of Melbourne, Department of Accounting and University of Greenwich
Downloads 127 (411,860)
Citation 3

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performance measurement, compensation systems, uncertainty

Firm Strategy and CEO−VP Pay Differentials in Equity Compensation

Forthcoming at European Accounting Review
Number of pages: 45 Posted: 14 Sep 2022
Margaret A. Abernethy, Yunhe Dong, Yu Flora Kuang, Bo Qin and Xing Yang
University of Melbourne, Department of Accounting, The University of Melbourne, The University of Melbourne, The University of Melbourne and The University of Melbourne
Downloads 64 (648,072)

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Firm strategy; Pay differential; Strategic decision; Decision-making authority structure

Firm Strategy and CEO−VP Pay Differentials in Equity Compensation

The University of Auckland Business School Research Paper Series, European Accounting Review, 1–27. DOI:10.1080/09638180.2022.2119153.
Posted: 10 Apr 2024
Margaret A. Abernethy, Yunhe Dong, Yu Flora Kuang, Bo Qin and Alex Yang
University of Melbourne, Department of Accounting, The University of Melbourne, The University of Melbourne, The University of Melbourne and University of Auckland Business School

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Firm strategy, Pay differential, Strategic decision, Decision-making authority structure

14.

Can Technology-Enabled Advanced Monitoring Systems Influence Individual Performance and Team Dynamics

European Accounting Review, Forthcoming
Number of pages: 48 Posted: 06 Apr 2022 Last Revised: 26 Apr 2022
Margaret A. Abernethy, Kevin Chin, Sujay Nair and Naomi S. Soderstrom
University of Melbourne, Department of Accounting, National Australia Bank, The University of Melbourne and University of Melbourne
Downloads 48 (734,761)

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Monitoring systems, Decision-Facilitating, Decision-Influencing

15.

Managers’ career preferences and corporate culture

Contemporary Accounting Research, Forthcoming
Posted: 06 Jan 2021 Last Revised: 03 Apr 2024
Margaret A. Abernethy, Chung-Yu Hung and Like Jiang
University of Melbourne, Department of Accounting, University of Melbourne and University of Melbourne - Faculty of Business and Economics

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Organization control, Corporate culture, Career preference, Manager-employee misalignment.

16.

The Influence of Performance Measurement on the Processual Dynamics of Strategic Change

Forthcoming in Management Science
Posted: 13 Aug 2020
Margaret A. Abernethy, Henri C. Dekker and Jennifer Grafton
University of Melbourne, Department of Accounting, VU University Amsterdam and The University of Melbourne

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Performance Measurement, Strategic Change, Firm Performance

17.

The Relation between Strategy, CEO Selection, and Firm Performance

Contemporary Accounting Research, Forthcoming
Posted: 16 Aug 2018
Margaret A. Abernethy, Yu Flora Kuang and Bo Qin
University of Melbourne, Department of Accounting, The University of Melbourne and The University of Melbourne

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firm strategy, social capital, CEO selection, corporate governance, firm value

18.

Organization Identity and Earnings Manipulation

Accounting, Organizations and Society, 58 (2017), 1-14
Posted: 05 May 2017 Last Revised: 08 Jun 2017
Margaret A. Abernethy, Jan Bouwens and Peter Kroos
University of Melbourne, Department of Accounting, Amsterdam Business School and University of Amsterdam - Amsterdam Business School

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organization identity, incentives, earnings manipulation

Are Employee Selection and Incentive Contracts Complements or Substitutes?

Journal of Accounting Research, Forthcoming
Posted: 04 Aug 2015
Margaret A. Abernethy, Henri C. Dekker and A Schultz
University of Melbourne, Department of Accounting, VU University Amsterdam and Independent

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employee selection; incentive contracting; strategy; organizational learning; volatility

Are Employee Selection and Incentive Contracts Complements or Substitutes?

Journal of Accounting Research, Vol. 53, No. 4, 2015
Posted: 04 Mar 2016
Margaret A. Abernethy, Henri C. Dekker and A Schultz
University of Melbourne, Department of Accounting, VU University Amsterdam and Independent

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employee selection; incentive contracting; strategy; organizational learning; volatility

20.

The Influence of CEO Power on Compensation Contract Design

The Accounting Review 90(4): 1265-1306
Posted: 23 Oct 2014 Last Revised: 26 Jul 2015
Margaret A. Abernethy, Yu Flora Kuang and Bo Qin
University of Melbourne, Department of Accounting, The University of Melbourne and The University of Melbourne

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stock options; incentive contracts; managerial power

21.

Organisational Design Choices in Response to Public Sector Reforms: A Case Study of Mandated Hospital Networks

Management Accounting Research, Vol. 22, No. 4, 2011
Posted: 15 Nov 2011
Jennifer Grafton, Margaret A. Abernethy and Anne M. Lillis
The University of Melbourne, University of Melbourne, Department of Accounting and University of Melbourne

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networks, collaboration, integration, efficiency, legitimacy, institutional theory, mangaement control, performance measurement

22.

A Field Study of Control System 'Redesign': The Impact of Institutional Processes on Strategic Choice

Posted: 28 Apr 1998
Margaret A. Abernethy
University of Melbourne, Department of Accounting

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23.

Management Control Systems in Research and Development Organizations: The Role of Accounting, Behavior and Personnel Controls

Posted: 20 Feb 1997
Margaret A. Abernethy and Peter Brownell
University of Melbourne, Department of Accounting and University of Melbourne - Department of Economics

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