ACCOUNTING AND INFORMATION SYSTEMS

Accounting and Information Systems

270 North Business Complex
Michigan State University
East Lansing , MI    48824

(517) 355-7486
acct@bus.msu.edu

ANNOUNCEMENTS

Calling all former accounting teaching/student assistants!

We want to get in touch with you. Please register here.

NEWS & INFORMATION

Arens Endowment to Support Teaching
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Teaching Assistants are Prepared for Life
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Alumnus of the Year 2007 - Paul Balas
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2007 Global Management Accounting Research Symposium

Kellogg Hotel & Conference Center, Michigan State University




Friday, June 15
7:00-10:00pm      Welcome Reception (Corniche Room)


Saturday, June 16
8:00-8:50am      Continental Breakfast (Lincoln Room)
8:50-9:00am      Welcome (Lincoln Room)
Mike Shields (Michigan State University, USA)
7:00-9:00pm      Plenary (Lincoln Room)
Stefan Reichelstein (Stanford University, USA)
Capital Budgeting
Moderator: Sue Haka (Michigan State University, USA)
10:00-10:30am      Break (Lincoln Room)
10:30-12:00pm      Concurrent Sessions
Employee Incentives (Lincoln Room)
Moderator: Ranjani Krishnan (Michigan State University, USA)

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)
Interorganizational Control (Room 106)
Moderator: Allan Hansen (Copenhagen Business School, Denmark)

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)

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)
12:00-1:30pm      Lunch (Centennial Room)
1:30-3:00pm      Concurrent Sessions
Incentives: Targets and Performance Measures (Lincoln Room)
Moderator: Jan Mouritsen (Copenhagen Business School, Denmark)

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)

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)
Judgments and Decisions (Room 106)
Moderator: Karen Sedatole (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)
3:00-3:30pm      Break (Lincoln Room)
3:30-5:00pm      Concurrent Sessions
Incentives: Individual and Group (Room 105)
Moderator: Mandy Cheng (University of New South Wales, Australia)

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)

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, USA)

Management Control Systems (Room 106)
Moderator: Jane Baxter (University of New South Wales, Australia)

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)

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)

6:30-9:30pm      Reception & Dinner (Red Cedar Room)


Sunday, June 17
8:00-9:00am      Continental Breakfast (Lincoln Room)
9:00-10:00am      Plenary (Lincoln Room)
Chris Chapman (University of Oxford, United Kingdom)
Learning About Management Accounting From the Field
Moderator: Wai Fong Chua (University of New South Wales, Australia)
10:00-10:30am      Break (Lincoln Room)
10:30-12:00pm      Concurrent Sessions
Measuring and Motivating Actions (Lincoln Room)
Moderator: Jan Mouritsen (Copenhagen Business School, Denmark)

Anderson, S. (Rice University, USA & University of Melbourne, Australia) and B. Lanen. (University of Michigan, USA). Understanding Cost Management: What Can We Learn from the Evidence on “Sticky Costs”?
Discussant: S. Janakiraman (University of Texas at Dallas, 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)
Time and Work (Room 106)
Moderator: Habib Mahama (University of New South Wales, Australia)

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)

Hall, M. (London School of Economics, United Kingdom). The Role of Accounting in Managerial Work
Discussant: C. Rowe (Arizona State University, USA)
12:00-1:30pm      Lunch (Red Cedar Room)
1:30-3:00pm      Concurrent Sessions
Corporate Governance (Lincoln Room)
Moderator: Karen Sedatole (Michigan State University, 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)

Karuna, C. (University of California at Irvine, USA). Industry Product Market Competition and Corporate Governance
Discussant: R. Balakrishnan (University of Iowa, USA)
Risk Management (Room 106)
Moderator: Allan Hansen (Copenhagen Business School, Denmark)

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)

Mikes, A. (Harvard University, USA). Exploring the Risk Management Mix: A Field-Study Perspective
Discussant: J. Mouritsen (Copenhagen Business School, Denmark)
3:00-3:30pm      Break
3:30-4:30pm      Plenary (Lincoln Room)
John Dickhaut (University of Minnesota, USA)
Neuronal Foundations of Accounting: Trust, Recordkeeping and Control
Moderator: Mike Shields (Michigan State University, USA)