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), “Linking Control Systems to Business Unit Strategy: Impact on Performance”, Accounting, Organizations and Society, 10(1), pp. 51-66.
- Hopwood, A.G. (1972), “An Empirical Study of the Role of Accounting Data in Performance Evaluation”, Journal of Accounting Research, (Supplement), pp. 156-182.
- Westphal, J. and Zajac, E. 1994. “Substance and symbolism in CEOs’ long-term incentive plans”, Administrative Science Quarterly 39: 367-390.
Seminar 2: Determinants of Control System Choices (Economic)
- Abernethy, M.A., Bouwens, J. and Van Lent, L. (2004), “Determinants of Control System Design in Divisionalized Firms, The Accounting Review,.
- Bushman, R.M., Indjejikian, R.J. and Smith, A. (1995), “Aggregate Performance Measures in Business Unit Manager Compensation: The Role of Intrafirm Interdependencies”, Journal of Accounting Research, Vol. 33 Supplement, pp. 101-128.
- Ittner, C., Lacker, D. and Rajan, M. (1997), “The Choice of Performance Measures in Annual Bonus Contracts”, The Accounting Review 72 (April 1997): 231-55.
- Moers, F. (forthcoming), “Performance Measure Properties and Delegation,” The Accounting Review.
Day Two: Alternative Research Methods
Seminar 3: Field Research on Performance Measurement
- Banker, R., Potter, G., and Srinivasan, D. (2000), “An Empirical Investigation of an Incentive Plan That Includes Nonfinancial Performance Measures,” The Accounting Review 75 (1), 65-93.
- Ittner, C., Meyer, M. and Larcker, D. (2003), “Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard”, The Accounting Review
- Malina, M.A. and F.H. Selto (2001), “Communicating and Controlling Strategy: An Empirical Study of the Effectiveness of the Balanced Scorecard”, Journal of Management Accounting Research, volume 13, pp. 47-90.
- Merchant, K. and Manzoni, J.F. (1989) “The Achievability of Budget Targets in Profit Centers: A Field Study”, The Accounting Review, volume 64, pp. 539-558
Seminar 4: Archival and Survey Research on Performance Measurement
- Healey, P.M. (1985), “The Effect of Bonus Schemes On Accounting Decisions”, Journal of Accounting and Economics 7, p 85-107
- Ittner, C., Larcker, D. and Randall, R. (2003), “Performance Implications of Strategic Performance Measurement in Financial Services Firms,” Accounting, Organizations and Society, August,.
- Said, A.A., H.R. Hassabelnaby, and B. Wier (2003) “An Empirical Investigation of the Performance Consequences of Nonfinancial Measures”, Journal of Management Accounting Research, volume 15, pp. 193–223
- Scott, T., Tiessen, P., 1999. “Performance Measurement and Managerial Teams”, Accounting, Organizations and Society, pp. 263-285.
Day Three
Seminar 5: Applying Alternative Theories and Research Methods: Studies on Cost Accounting
- Anderson, S. (1995), “Measuring the Impact of Product Mix Heterogeneity on Manufacturing Overhead Cost”, The Accounting Review 70 (3), pp. 363-387
- Anderson, S.W. and S.M. Young (1999), “The impact of contextual and process factors on the evaluation of activity-based costing systems”, Accounting, Organizations and Society 24, pp. 525-559
- Cavalluzzo, K.S., C.D. Ittner, and D.F. Larcker (1998), “Competition, Efficiency and Cost Allocation in Government Agencies: Evidence on the Federal Reserve System”, Journal of Accounting Research 36 (spring), pp. 1-32
- Pizzini, M. (2006), “The relation between cost-system design, managers’ evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals”, 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), “A Field Study of Control System ‘Redesign’: The Impact of Institutional Processes on Strategic Choices,” Contemporary Accounting Research 13 (2), pp. 607-629.
- Balakrishnan, R. and Soderstrom, N. (2000), “The Cost of System Congestion: Evidence from the Healthcare Sector”, Journal of Management Accounting Research 12, pp. 97-114,
- Eldenburg, L., and Krsihnan, R. (2003), “Public versus private governance: a study of incentives and operational performance,” Journal of Accounting and Economics 35 (3), pp. 377-404.
- Ittner, C., Larcker, D., and Pizzini, M. (2006), “Performance-Based Compensation in Professional Service Firms,” Journal of Accounting and Economics, forthcoming.