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BUSINESS A773

Seminar in Managerial Accounting Research

Graduate

Winter 2022

Topics

  • managerial accounting
  • accounting research
  • management accounting
  • decision making

Readings

  • Merchant, K. and W. Van der Stede. 2006. Field-based research in accounting: Accomplishments and perspectives. Behavioral Research in Accounting, 18: 117- 134.
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  • Shields, M. 2015. Established Management Accounting Knowledge. Journal of Management Accounting Research, 27(1): 123-132.
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  • Sprinkle, G. 2003. Perspectives on experimental research in managerial accounting.
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  • Salterio, S. 2015. Barriers to Knowledge creation in Management Accounting Research. Journal of Management Accounting Research, 27(1): pp.151-170.
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  • Wang, L. and H. Yin. 2017. Managers’ propensity to acquire and use employee type information in their decision to tailor controls. Working Paper.
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  • Kruis, A., R. Spekle and S. Widener. 2016. Balancing control structures: An empirical analysis of the levers of control framework. Management Accounting Research, 32: 27- 44.
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  • Davila, A. and G. Foster. 2007. Management control systems in early-stage startup companies. The Accounting Review, 82(4): 907-937.
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  • Dekker, H. 2016. On the boundaries between intrafirm and inter-firm management accounting research. Management Accounting Research (31): 86-99.
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  • Anderson, S., M. Christ, H. Dekker and K. Sedatole. 2014. The use of management controls to mitigate risk in strategic alliances: Field and survey evidence. Journal of Management Accounting Research, 26(1): 1-32.
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  • Dekker, H. 2004. Control of inter-organizational relationships: Evidence on appropriation concerns and coordination requirements. Accounting, Organizations and Society, 29: 27- 49.
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  • Shin, J. 2017. The benefits and costs of relational incentive systems: Evidence from performance consequences of relational disruptions. Working Paper.
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  • Locke, E. and G. Latham. 2002. Building a practically useful theory of goal setting and task motivation: A 35-year odyssey. American Psychologist, 57(9): 705-717.
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  • Anderson, S., H. Dekker and K. Sedatole. 2010. An empirical examination of goals and performance-to-goal following the introduction of an incentive bonus plan with participative goal setting. Management Science, 56(1): 90-109.
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  • Choi, B., S. Kim, and K. Merchant. 2017. Target ratcheting in common and unique performance measures. Working Paper.
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  • Webb, A., M. Williamson and M. Zhang. 2013. Productivity-target difficulty, target- based pay, and outside the box thinking. The Accounting Review, 88(4): 1433-1458.
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  • Berger, L., K. Klassen, T. Libby and A. Webb. 2013. Complacency and giving up across repeated tournaments. Evidence from the field. Journal of Management Accounting Research, 25: 143-167.
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  • Hannan, L., R. Krishnan and A. Newman. 2008. The effects of disseminating relative performance feedback in tournament and individual performance compensation plans. The Accounting Review, 83(4): 893-913.
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  • Cai, W. and S. Gallani. 2017. Does mercy bear richer fruits than strict justice? Implicit effects of subjective rewards and penalties in tournaments. Working Paper.
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  • Jeffrey, S. and V. Shaffer. 2007. The motivational properties of tangible incentives. Compensation and Benefits Review, 39(3): 44-50.
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  • Presslee, A., T. Vance and A. Webb. The effects of reward type on employee goal setting, goal commitment and performance. The Accounting Review, 88(5): 1805-1831.
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  • Grabner, I. 2014. Incentive system design in creativity-dependent firms. The Accounting Review, 89(5): 1729-1750.
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  • Kachelmeier, S., B. Reichert and M. Williamson. 2008. Measuring and motivating quantity, creativity, or both. Journal of Accounting Research, 46(2): 341-373.
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  • Li, S. and T. Sandino. 2017. Effects of an information sharing system on employee creativity, engagement, and performance. Working Paper.
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  • Cardineals, E., B. Dierynck and V. Van Pelt. 2017. Improving performance measurement systems through mangerial rotation. Working Paper.
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  • Grafton, J., A. Lillis and S. Widener. 2010. The role of performance measurement and evaluation in building organizational capabilities and performance. Accounting, Organizations and Society, 35: 689-706.
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  • Libby, T., S. Salterio and A. Webb. 2004. The effects of assurance and process accountability on managerial judgment. The Accounting Review, 79(4): 1075- 1094.
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  • Bol, J. 2008. Subjectivity in compensation contracting. Journal of Accounting Literature, 27: 1-24.
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  • Majercyzk, M. and T. Thomas. 2017. Superiors’ discretionary bonus pool allocations when agents face disparate performance risk. Working Paper.
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  • Bol, J. 2010. Supervisor discretion in target setting: An empirical investigation. The Accounting Review, 85(6): 1861-1886.
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  • Hoppe, F. and F. Moers. 2011. The choice of different types of subjectivity in CEO annual bonus contracts. The Accounting Review, 86(6): 2023-2046.
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  • Chan, E. and J. Lill. 2017. The effects of implicit incentives on worker performance, trust, and reciprocity under incomplete monitoring. Working Paper.
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  • Sedatole, K., A. Swaney and A. Woods. 2016. The implicit incentive effects of horizontal monitoring and team member dependence on individual performance. Contemporary Accounting Research, 33(3): 889-919.
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  • Tayler, B. and R. Bloomfield. 2011. Norms, conformity, and controls. Journal of Accounting Research, 49(3): 753-790.
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  • Casas-Arce, P. S., Lourenco and A. Martinez-Jerez. 2017. The performance effect of feedback frequency and detail: Evidence from a field experiment in customer satisfaction. Journal of Accounting Research, 55(5): 1051-1088.
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  • Grabner, I. and G. Speckbacher. 2017. Managing the trade-off between delegation and task interdependence in creative teams: The role of personnel and cultural controls. Working Paper.
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  • Wang, L. 2017. Recognizing the best: The productive and counterproductive effects of relative performance recognition. Contemporary Accounting Research, 34(2): 966- 990.
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  • Bouwens, J., C. Hoffman and N. Kuehne. 2017. The learning effects of targets. Working Paper.
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  • Campbell, D., M. Epstein and F. Martinez-Jerez. 2011. The learning effects of monitoring. The Accounting Review, 86(6): 1909-1934.
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  • Choi, W., G. Hecht, I. Tafkov and K. Towry. 2017. Bring the noise, but not the funk: Does the effect of performance measure noise on learning depend on whether learning is experiential or vicarious? Working Paper.
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Sources