This course is 'seminar based' as opposed to a lecture style. Students are expected to carefully read the papers assigned for each seminar. One class member will be assigned the readings set for each seminar. It will be the student's responsibility to present the assigned paper and critique it. All other students are expected to read the set papers prior to each seminar, and to be ready to engage in discussion with the student presenting and critiquing each paper. The classroom environment will therefore be highly participative.
Day One: Theoretical Frameworks
Seminar 1: Determinants of Control System Choices (Behavioral)
- Govindarajan, V. and Gupta, A.K. (1985), âLinking Control Systems to Business Unit Strategy: Impact on Performanceâ, Accounting, Organizations and Society, 10(1), pp. 51-66.
- Hopwood, A.G. (1972), âAn Empirical Study of the Role of Accounting Data in PerformÂance Evaluationâ, Journal of Accounting Research, (Supplement), pp. 156-182.
- Westphal, J. and Zajac, E. 1994. âSubstance and symbolism in CEOsâ long-term incentive plansâ, Administrative Science Quarterly 39: 367-390.
Seminar 2: Determinants of Control System Choices (Economic)
- Abernethy, M.A., Bouwens, J. and Van Lent, L. (2004), âDeterminants of Control System Design in Divisionalized Firms, The Accounting Review,.
- Bushman, R.M., Indjejikian, R.J. and Smith, A. (1995), âAggregate Performance Measures in Business Unit Manager Compensation: The Role of Intrafirm Interdependenciesâ, Journal of Accounting Research, Vol. 33 Supplement, pp. 101-128.
- Ittner, C., Lacker, D. and Rajan, M. (1997), âThe Choice of Performance Measures in Annual Bonus Contractsâ, The Accounting Review 72 (April 1997): 231-55.
- Moers, F. (forthcoming), âPerformance Measure Properties and Delegation,â The Accounting Review.
Day Two: Alternative Research Methods
Seminar 3: Field Research on Performance Measurement
- Banker, R., Potter, G., and Srinivasan, D. (2000), âAn Empirical Investigation of an Incentive Plan That Includes Nonfinancial Performance Measures,â The Accounting Review 75 (1), 65-93.
- Ittner, C., Meyer, M. and Larcker, D. (2003), âSubjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecardâ, The Accounting Review
- Malina, M.A. and F.H. Selto (2001), âCommunicating and Controlling Strategy: An Empirical Study of the Effectiveness of the Balanced Scorecardâ, Journal of Management Accounting Research, volume 13, pp. 47-90.
- Merchant, K. and Manzoni, J.F. (1989) âThe Achievability of Budget Targets in Profit Centers: A Field Studyâ, The Accounting Review, volume 64, pp. 539-558
Seminar 4: Archival and Survey Research on Performance Measurement
- Healey, P.M. (1985), âThe Effect of Bonus Schemes On Accounting Decisionsâ, Journal of Accounting and Economics 7, p 85-107
- Ittner, C., Larcker, D. and Randall, R. (2003), âPerformance Implications of Strategic Performance Measurement in Financial Services Firms,â Accounting, Organizations and Society, August,.
- Said, A.A., H.R. Hassabelnaby, and B. Wier (2003) âAn Empirical Investigation of the Performance Consequences of Nonfinancial Measuresâ, Journal of Management Accounting Research, volume 15, pp. 193â223
- Scott, T., Tiessen, P., 1999. âPerformance Measurement and Managerial Teamsâ, Accounting, Organizations and Society, pp. 263-285.
Day Three
Seminar 5: Applying Alternative Theories and Research Methods: Studies on Cost Accounting
- Anderson, S. (1995), âMeasuring the Impact of Product Mix Heterogeneity on Manufacturing Overhead Costâ, The Accounting Review 70 (3), pp. 363-387
- Anderson, S.W. and S.M. Young (1999), âThe impact of contextual and process factors on the evaluation of activity-based costing systemsâ, Accounting, Organizations and Society 24, pp. 525-559
- Cavalluzzo, K.S., C.D. Ittner, and D.F. Larcker (1998), âCompetition, Efficiency and Cost Allocation in Government Agencies: Evidence on the Federal Reserve Systemâ, Journal of Accounting Research 36 (spring), pp. 1-32
- Pizzini, M. (2006), âThe relation between cost-system design, managersâ evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitalsâ, Accounting, Organizations and Society, pp. 179-210.
Seminar 6: Applying Alternative Theories and Research Methods: Studies on Management Accounting in Health Care
- Abernethy, M. and Chua, W.F., (1996), âA Field Study of Control System âRedesignâ: The Impact of Institutional Processes on Strategic Choices,â Contemporary Accounting Research 13 (2), pp. 607-629.
- Balakrishnan, R. and Soderstrom, N. (2000), âThe Cost of System Congestion: Evidence from the Healthcare Sectorâ, Journal of Management Accounting Research 12, pp. 97-114,
- Eldenburg, L., and Krsihnan, R. (2003), âPublic versus private governance: a study of incentives and operational performance,â Journal of Accounting and Economics 35 (3), pp. 377-404.
- Ittner, C., Larcker, D., and Pizzini, M. (2006), âPerformance-Based Compensation in Professional Service Firms,â Journal of Accounting and Economics, forthcoming.