FACULTY & STAFF DIRECTORY
Mike Shields
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Mike Shields

Schaberg Endowed Chair in Accounting
Accounting and Information Systems

Phone: (517) 432-2915
Email: shields@msu.edu
PhD University of Pittsburgh
Vita

Course

  • ACC 341:  Cost and Managerial Accounting

  • ACC 915:  Behavioral Research on Management Accounting

Research interests/Areas of expertise

  • Budgets, controls, incentives, performance measures, performance evaluation

Bio(s)

  • Mike received a Ph.D. from the University of Pittsburgh in 1978 and a honorary doctoral degree from the Turku School of Economics and Business Administration (Finland) in 2000. In 2006 Mike received the Lee Brummet Distinguished Award for Educators from the Institute for Management Accountants. In 2008 Mike received two awards from the American Accounting Association: the Management Accounting Section’s Notable Contributions to Management Accounting Literature Award and the Accounting, Behavior and Organizations Section's Notable (Lifetime) Contribution in Behavioral Accounting Literature. His teaching interests are cost and managerial accounting, strategic management accounting, operational management accounting, and management control systems, and his research uses psychology theories and research methods to study budgeting, performance measurement, performance evaluation, and incentives. Mike has published over 50 articles in journals including Journal of Accounting Research, The Accounting Review, Accounting, Organizations and Society, Contemporary Accounting Research, Accounting Horizons, and Journal of Management Accounting Research. Mike was editor of the Journal of Management Accounting Research (1996-98) and is an associate editor of Accounting, Organizations and Society (1991-present). Mike was President of the Management Accounting Section of the American Accounting Association (2001-02). He is also a Professor (titular) at the European Institute for the Advanced Study of Management (EIASM), co-director of EIASM’s biannual conference New Directions in Management Accounting: Innovations in Practice and Research, director of EIASM’s doctoral education program on quantitative empirical research in management accounting, and a resident faculty at the European Accounting Association annual Doctoral Colloquium. Mike also is a co-organizer of the Global Management Accounting Research Symposium (GMARS). He is a director of the Foundation for Applied Research for the Institute of Management Accountants and a member of the Research Board of the Chartered Institute of Management Accountants.

Books

  • Chapman, Hopwood and Shields. (2009). Handbook of Management Accounting Research Volume 3. Elsevier.
  • Chapman, Hopwood and Shields. (2007). Handbook of Management Accounting Research Volume 1. Elsevier.
  • Chapman, Hopwood and Shields. (2007). Handbook of Management Accounting Research Volume 2. Elsevier.

Articles

  • M. Shields. (2009). "What a Long, Interesting Trip it's Been" through the Behavioral Accounting Literature: A Personal Perspective. Behavioral Research in Accounting 21: 2. 113-116.
  • Rowe, Birnberg, and Shields. (2008). Effects of Organizational Process Change on Responsibility Accounting and Revelations of Managers' Private Knowledge. Accounting, Organizations and Society 33: 2-3. 164-198.
  • Farrell, Luft and Shields. (2007). Accuracy in Judging the Nonlinear Effects of Cost and Profit Drivers. Contemporary Accounting Research 24: 4. 1139-1169.
  • Shields and Shields. (2005). Revenue Drivers: Reviewing and Extending Accounting Research. Advances in Management Accounting 14: 33-60.
  • Dearman and Shields. (2005). Reducing Accounting Fixation: Determinants of Cognitive Adaptation to Variation in Accounting Method. Contemporary Accounting Research 22: 351-384.
  • Shields. (2005). Operating Budgets and Budgeting--Benefits and Costs. Handbook of Cost Management
  • Krishnan, Luft and Shields. (2005). Effects of Accounting-Method Choices on Subjective Performance-Measure Weighting: Experimental Evidence on Precision and Error Covariance. The Accounting Review 80: 1163-1192.
  • Luft and Shields. (2003). Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research. Accounting, Organizations and Society 28: 169-249.
  • Covaleski, Evans, Luft and Shields. (2003). Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration. Journal of Management Accounting Research 15: 3-49.
  • Luft and Shields. (2002). Zimmerman’s Contentious Conjectures: Describing the Present and Prescribing the Future of Empirical Management Accounting Research. European Accounting Review 11: 795-803.
  • Krishnan, Luft and Shields. (2002). Competition and Cost Accounting: Adapting to Changing Markets. Contemporary Accounting Research 19: 271-302.
  • Dearman and Shields. (2001). Cost Knowledge and Cost-Based Judgment Performance. Journal of Management Accounting Research 13: 1-18.
  • Luft and Shields. (2001). Why Does Fixation Persist? Experimental Evidence on the Judgment Performance Effects of Expensing Intangibles. The Accounting Review 76: 561-587.
  • Deng, Kato and Shields. (2000). The Design and Effects of Control Systems: Tests of Direct- and Indirect-Effects Models. Accounting, Organizations and Society 25: 185-2002.

In Collection

  • Birnberg and Shields. (2009). "Organizationally Oriented Management Accounting Research in the U.S.: A Case Study of the Diffusion of a Research Innovation". In Chapman, Cooper, and Miller (ed.) Accounting, Organizations and Institutions: Essays for Anthony Hopwood. Oxford University Press.