Michael D. Shields

Michigan State University - Department of Accounting & Information Systems

Schaberg Endowed Chair in Accounting Emeritus

270 North Business Complex

East Lansing, MI 48824-1034

United States

SCHOLARLY PAPERS

17

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CITATIONS
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78

Scholarly Papers (17)

1.

Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research

Number of pages: 149 Posted: 18 Apr 2002
Joan L. Luft and Michael D. Shields
Michigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems
Downloads 2,187 (6,122)
Citation 30

Abstract:

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managerial accounting

2.

Psychology Models of Management Accounting

Foundations and Trends in Accounting, Vol. 4, Nos. 3-4, 2009
Number of pages: 150 Posted: 04 Mar 2010 Last Revised: 17 Aug 2011
Joan L. Luft and Michael D. Shields
Michigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems
Downloads 1,292 (14,577)

Abstract:

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3.

Effects of Organizational Process Change on Management Control Systems and Revelations of Managers' Private Knowledge

AAA Management Accounting Section 2006 Meeting Paper
Number of pages: 69 Posted: 03 Aug 2005 Last Revised: 29 Nov 2013
Casey M. Rowe, Jacob G. Birnberg and Michael D. Shields
Purdue University - Krannert School of Management, University of Pittsburgh - Katz Graduate School of Business and Michigan State University - Department of Accounting & Information Systems
Downloads 869 (26,329)
Citation 1

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4.

Participative Budgeting, Psychological Contracts, and Honesty of Communication

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 47 Posted: 15 Aug 2011 Last Revised: 11 Jul 2012
Ranjani Krishnan, Eric Marinich and Michael D. Shields
Michigan State University - Department of Accounting & Information Systems, Michigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems
Downloads 569 (46,759)
Citation 5

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Budgeting, Participative Budgeting, Psychological Contracts, Honesty

5.

Budgeting, Psychological Contracts, and Budgetary Misreporting

Harvard Business School Accounting & Management Unit Working Paper No. 16-017
Number of pages: 52 Posted: 13 Aug 2015 Last Revised: 30 Jan 2018
Harvard Business School, Michigan State University - Department of Accounting & Information Systems, Miami University of Ohio - Richard T. Farmer School of Business Administration and Michigan State University - Department of Accounting & Information Systems
Downloads 551 (48,716)

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Psychological Contract, Budgeting, Misreporting

6.

Effects of Accounting-Method Choices on Subjective Performance-Measure Weighting: Experimental Evidence on Precision and Error Covariance

Number of pages: 55 Posted: 18 Feb 2005
Ranjani Krishnan, Joan L. Luft and Michael D. Shields
Michigan State University - Department of Accounting & Information Systems, Michigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems
Downloads 546 (49,243)
Citation 2

Abstract:

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Decision performance, incentive compensation, mental models, performance measures

7.

Avoiding Accounting Fixation: Determinants of Cognitive Adaptation to Differences in Accounting Method

Contemporary Accounting Research, Vol. 22, No. 2, Summer 2005
Number of pages: 49 Posted: 16 Feb 2005
David T Dearman and Michael D. Shields
University of Arkansas at Fort Smith and Michigan State University - Department of Accounting & Information Systems
Downloads 372 (78,673)
Citation 1

Abstract:

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Accounting fixation, accounting knowledge

8.

Hardening Soft Accounting Information: Games for Planning Organizational Change

Accounting, Organizations and Society, 37, 260-279
Number of pages: 61 Posted: 06 Aug 2008 Last Revised: 09 Jun 2012
Casey M. Rowe, Michael D. Shields and Jacob G. Birnberg
Purdue University - Krannert School of Management, Michigan State University - Department of Accounting & Information Systems and University of Pittsburgh - Katz Graduate School of Business
Downloads 316 (94,683)
Citation 1

Abstract:

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accounting information, comparability, cross-functional teams, emergence, games, hardening, organizational change, social psychology

9.

Subjectivity in Developing and Validating Causal Explanations in Positivist Accounting Research

Number of pages: 27 Posted: 07 Sep 2013
Joan L. Luft and Michael D. Shields
Michigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems
Downloads 154 (190,234)

Abstract:

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10.

Additional Information in Accounting Reports: Effects on Management Decisions and Subjective Performance Evaluations Under Causal Ambiguity

Contemporary Accounting Research, Vol. 33, No. 2, 2016
Posted: 20 Nov 2010 Last Revised: 03 Jun 2016
Joan L. Luft, Michael D. Shields and Tyler F. Thomas
Michigan State University - Department of Accounting & Information Systems, Michigan State University - Department of Accounting & Information Systems and University of Wisconsin - Madison

Abstract:

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Accounting reports, management decisions, motivated reasoning, subjective performance evaluation

11.

Accuracy in Judging the Nonlinear Effects of Cost and Profit Drivers

Contemporary Accounting Research, Vol. 24, No. 4, 2007
Posted: 12 Jul 2007
Anne M. Farrell, Joan L. Luft and Michael D. Shields
Miami University Farmer School of Business - Department of Accountancy, Michigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems

Abstract:

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Performance measurement, Judgment performance, Causal relations, Nonlinearity

12.

Zimmerman's Contentious Conjectures: Describing the Present and Prescribing the Future of Empirical Management Accounting Research

European Accounting Review, Vol. 11, No. 4, 2002
Posted: 17 Apr 2003
Joan L. Luft and Michael D. Shields
Michigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems

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Competition and Cost Accounting: Adapting to Changing Markets

Posted: 11 Feb 2002
Ranjani Krishnan, Joan L. Luft and Michael D. Shields
Michigan State University - Department of Accounting & Information Systems, Michigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems

Abstract:

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Competition and Cost Accounting: Adapting to Changing Markets

Contemporary Accounting Research, Vol. 19, No. 2, Summer 2002
Posted: 24 Jul 2002
Ranjani Krishnan, Joan L. Luft and Michael D. Shields
Michigan State University - Department of Accounting & Information Systems, Michigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems

Abstract:

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competition, cost accounting, learning, decision-making

14.

Why Does Fixation Persist? Experimental Evidence on the Judgment Performance Effects of Expensing Intangibles

Accounting Review, Forthcoming
Posted: 16 Sep 2001
Joan L. Luft and Michael D. Shields
Michigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems

Abstract:

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Accounting choice; Intangibles; Learning; Profit prediction

15.

What Do Industry-Specialist Auditors Know?

Journal of Accounting Research, Vol 37, No 1, Spring 1999
Posted: 16 Sep 1999
Ira Solomon, Michael D. Shields and O. Ray Whittington
University of Illinois at Urbana-Champaign, Michigan State University - Department of Accounting & Information Systems and DePaul University

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16.

Management Accounting Practices in Europe: A Perspective from the States

Management Accounting Research, Vol 8, No 4, December 1998
Posted: 25 Aug 1998
Michael D. Shields
Michigan State University - Department of Accounting & Information Systems

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17.

Antecedents and Consequences of Standard-Based Control Systems

Posted: 21 Oct 1996
Michael D. Shields, F. Johnny Deng and Yutaka Kato
Michigan State University - Department of Accounting & Information Systems, California State University, Sacramento - College of Business Administration and Kobe University

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