Accepted Papers
**Plenary Conference Materials:
Chris Chapman; Stefan Reichelstein
Anderson, S. (Rice University, USA & University of Melbourne, Australia) and W. Lanen. (University of Michigan, USA). Understanding Cost Management: What Can We Learn from the Evidence on "Sticky Costs"?
Discussant: S. Janakiraman (University of Texas-Dallas, USA)
Bourguignon, A. (ESSEC Business School, France), O. Saulpic (ESCP-EAP, France), and P. Zarlowski (ESSEC Business School, France). Management Control Systems and Organisational Change: Framing Time and Identity
Discussant: J. Baxter (University of New South Wales, Australia)
Bouwens, J. (Tilburg University, The Netherlands) and P. Kroos (Tilburg University, The Netherlands). The Working of Targets and Directives
Discussant: C. Ittner (University of Pennsylvania, USA)
Campbell, D. (Harvard University, USA), S. Datar (Harvard University, USA), and T. Sandino (University of Southern California, USA). Franchising and Control Across Multiple Markets: The Case of the Convenience Store Industry
Discussant: R. Krishnan (Michigan State University, USA)
Cassar, G. (University of Pennsylvania, USA). Are Individuals Entering Self-Employment Overly-Optimistic? An Empirical Test of Plans and Projections on Nascent Entrepreneur Expectations
Discussant: B. Lanen (University of Michigan, USA)
Farrell, A. (University of Illinois at Urbana-Champaign, USA), K. Kadous (Emory University, USA), and K. Towry (Emory University, USA). Does the Communication of Causal Linkages Improve Effort Allocations? An Experimental Investigation Based on Melioration Theory
Discussant: S. Salterio (Queens University, Canada)
Farrell, A. (University of Illinois at Urbana-Champaign, USA), S. Krische (University of Illinois at Urbana-Champaign, USA) and K. Sedatole (Michigan State University, USA). Employees' Perceived Value of Their Stock Option Holdings: How Training Affects the Cost-Value Gap
Discussant: J. Bouwens (Tilburg University, The Netherlands)
Franco, F. (University of Pennsylvania, USA), C. Ittner (University of Pennsylvania, USA) and D. Larcker, (Stanford University, USA). The Effects of Contract Design and Implementation Practices on Worker Incentive Plan Outcomes
Discussant: F. Moers (Maastricht University, The Netherlands)
Hall, M. (London School of Economics, United Kingdom). The Role of Accounting in Managerial Work
Discussant: C. Rowe (Arizona State University, USA)
Hannan, R. L. (Georgia State University, USA), R. Krishnan (Michigan State University, USA) and D. Newman (Georgia State University, USA). The Effects of Disseminating Relative Performance Feedback in Tournament versus Individual Performance Compensation Plans
Discussant: B. Waller (University of Arizona, USA)
Henri, J. F. (Université Laval, Canada) and M. Journealult (Université Laval, Canada). Eco-Control: The Influence of Management Control Systems on Environmental and Economic Performance
Discussant: N. Soderstrom (University of Colorado at Boulder, USA)
Höppe, F. (Maastricht University, The Netherlands) and F. Moers (Maastricht University, The Netherlands). Discretion and the Complexity of Simple Incentive Contracts
Discussant: S. Cheng (University of Michigan, USA)
Kachelmeier, S. (University of Texas at Austin, USA), B. Reichert (University of Texas at Austin, USA), and M. Williamson (University of Texas at Austin, USA). Measuring and Motivating Quantity, Creativity, or Both
Discussant: H. Evans (University of Pittsburgh, USA)
Karuna, C. (University of California at Irvine, USA). Industry Product Market Competition and Corporate Governance
Discussant: R. Balakrishnan (University of Iowa, USA)
Kelly, K. (Nanyang Technological University, Singapore). Information Exchange and Decision Quality in Groups: The Boon and Bane of Incentives
Discussant: A. Farrell (University of Illinois at Urbana-Champaign)
Maas, V. (University of Amsterdam, The Netherlands) and M. Matejka (University of Michigan, USA). Balancing the Dual Responsibilities of Business Unit Controllers: Field and Survey Evidence
Discussant: W. Van der Stede (London School of Economics, United Kingdom)
Martin, H. (Open University, The Netherlands), H. Olink (HOMCC, Netherlands), B. Verstegen (Open University, The Netherlands) and E. Vosselman (Radboud University Nijmegen, The Netherlands). The Dynamics of Control in Interfirm Transactional Relationships: Linking the Contractual, the Relational and the Operational Realms
Discussant: S. Anderson (Rice University, USA)
Mikes, A. (Harvard Business School). Exploring the Risk Management Mix: A Field-Study Perspective
Discussant: J. Mouritsen (Copenhagen Business School, Denmark)
Negrea, R. (Technical University of Eindhoven, The Netherlands). Foreign-Controlled Subsidiaries and the Pay-Performance Sensitivity to Local Accounting Measures
Discussant: A. Bhimani (London School of Economics, United Kingdom)
Nicolaou, A. (Bowling Green State University, USA). Effects of IT-Enabled Management Accounting Systems on Interorganizational Performance
Discussant: C. Chapman (University of Oxford, United Kingdom)