PhD Seminar in Management Accounting (ADMI 860W) Winter 2011
JohnMolsonSchool of Business
ConcordiaUniversity
Michel Magnan, Ph.D., FCA, ASCProfessor / Lawrence Bloomberg Chair
MB 15.301 / 848-2424 ext 4145
/ Emilio Boulianne, Ph.D., FCGA
Associate Professor of Accounting
MB 15.313 / 848-2424 ext 2754
Time and Room: Tuesday, 1:30PM-4:30PM, room MB 14.101
Purpose of the Seminar
The seminar is to provide students with a comprehensive overview of management accounting research topics, theories and methods.
Pedagogical Approach
1) Class participation
As a research seminar, active participation by all students is essential. The class participation grade will be based on the professor’s assessment of the relative contribution of each student.
Discussion leader: Each student will prepare a presentation and lead the discussion for assigned paper(s). The student will prepare a handout, with copies for all students and professor. Discussion leader will provide an analysis covering a) purpose/motivations of the assigned paper(s), b) the theory (appropriateness), c) the method (appropriateness), d) context of data collection, e) usefulness of the results, f) what YOU learned from the paper(s) and g), what should be done to improve the paper(s). Each week, a letter grade will be given by the professor reflecting the evaluation of the overall quality of the analysis provided.
Article analysis: Each student will prepare analyzes of all papers covering the format above, from a) to g). Articles’ analyzes are in addition to the analysis prepared as a discussion leader. Students will participate by asking insightful questions such as the importance of the issue, the strengths/weaknesses of the theory, the appropriateness of the method, etc. The purpose of this part of the seminar is to provide students with an opportunity to evaluate the quality of research papers. Utilize maximum 3 pages.
Weekly presentations as discussion leader and class participant will accumulate up to 30% of your final grade.
2) Research paper
Each student will prepare a research paper dealing with a topic relevant to management accounting research and suitable for submission to academic conferences. A draft of your research proposal including a summary of the topic, motivations, research question(s), proposed hypotheses and theory (max. 3 pages) is due on March 15, 2010,and the Final version of the research paper is due on April 26, 2010.Failure to submit the research paper on time will result in an incomplete grade. The final paper has to identify a problem relevant to management accounting research, and describe how the problem will be addressed. The paper’s structure has to follow the typical outline: I. Introduction and motivation (research question and what will be done about it), II. Literature review (to support your position, relevant research frameworks/theories, hypotheses development, research model), III. Method (to carry out your research, appropriate procedures, sample, variables to be tested, measurement of variables, data sources, statistical tests), and IV. Expected and usefulness of results. The research paper can take the form of a proposed empirical study or a conceptual paper, and should not exceed 25 pages in length including references, tables, figures, etc.
Research paper presentations: Presentations of research papers are scheduled for April 19, 2010. Each student will prepare a presentation of 30 minutes, using a projector. The grade for the presentation will be included as part of the grade for the paper itself.
The research paper and its presentation will accumulate up to 70% of your final grade.
1. Introduction to the Management Accounting Research field (January 11) / Emilio BoulianneKaplan, R.S. 2006. The Competitive Advantage of Management Accounting, Journal of Management Accounting Research, 18, p. 127-135.
Hopwood, A.G., 2008. Management Accounting Research in a Changing World, Journal of Management Accounting Research, 20, p. 3-13.
Birnberg, J. G., 2009. The Case for Post-Modern Management Accounting: Thinking Outside the Box, Journal of Management Accounting Research, 21, p. 3-18.
Baldvinsdottira, G., Mitchell, F., Nørreklit, H., 2010. Issues in the Relationship Between Theory and Practice in Management Accounting, Management Accounting Research, 21, p. 79–82.
Lukka, K., 2010. The Roles and Effects of Paradigms in Accounting Research, Management Accounting Research, 21, p. 110–115.
Merchant, K.A., 2010. Paradigms in Accounting Research: A View from North America, Management Accounting Research, 21, p. 116–120.
Brooke, B., Herrmann, D., Meek, G.K., Rapley, E.T., 2010. What It Means to be an Accounting Professor: A Concise Career Guide for Doctoral Students in Accounting, Issues in Accounting Education, 25, 2, p. 227-244.
2. Frameworks in Management Accounting Research (January 18) / Emilio BoulianneChenhall R.H., 2007. Theorizing Contingencies in Management Control Systems Research, Handbook of Management Accounting Research, edited by Chapman, Hopwood and Shields, vol. 1, Chapter 6, p. 163-205.
Ferreira,A., Otley, D. 2009. The Design and Use of Performance Management Systems: An Extended Framework for Analysis, Management Accounting Research, 20, p. 263-282.
Kim W.C., Mauborgne, R., 2004. Blue Ocean Strategy, Harvard Business Review, October, p. 76-84.
Simons, R. 2008.Control in an Age of Empowerment, Boston, MA: Harvard Business School Press, 55 pages.
Atkinson, A.A., Waterhouse, J.H., Wells, R.B., 1997. A Stakeholder Approach to Strategic Performance Measurement”, Sloan Management Review, Spring, p. 25-37.
Hermanson, D.R. 2008. What I Have Learned So Far: Observations on Managing an Academic Accounting Career, Issues in Accounting Education, 23, 1, p. 53-66.
3. Cost Allocation Methods (January 25) / Michel MagnanCardinaels, E., F. Roodhooft, L. Warlop, G. Van Herck. 2008. Competitive Pricing in Markets with Different Overhead Costs: Concealment or Leakage of Cost Information? Journal of Accounting Research 46(4), 761-784.
Eldenburg, L., N. Soderstrom, V. Willis and A. Wu. 2010. Behavioral changes following the collaborative development of an accounting information system. Accounting, Organizations and Society 35(2),222-237
Richardson, A. E. Kilfoyle. 2009. Accounting in markets, hierarchies and networks: The role of accounting in the transnational governance of postal transactions. Accounting, Organizations and Society 34(8), 939-956.
Supplemental Readings
Armstrong, P. 2002. The Costs of Activity-Based Management. Accounting, Organizations and Society 27(1-2), 99-120.
Banker, R.D., S. Devaraj, R.G. Schroeder and K.K. Sinha. 2002. Performance Impact of the Elimination of Direct Labor Variance Reporting: A Field Study. Journal of Accounting Research 40(4), 1013-1036.
Rajiv D Banker, Indranil R Bardhan, Tai-Yuan Chen. 2008. The role of manufacturing practices in mediating the impact of activity-based costing on plant performance. Accounting, Organizations and Society33 (1), 1
Ittner, C.D., W.N. Lanen and D.F. Larcker. 2002. The Association Between Activity-Based Costing and Manufacturing Performance. Journal of Accounting Research 40(3), 711-726.
Kachelmeier, S.J. and K.L. Towry. 2002. Negotiated Transfer Pricing: Is Fairness Easier Said than Done? The Accounting Review 77(3), 571-594.
4. Non-Financial Performance Measures (February 01) / Michel MagnanGratton, J., A.M. Lillis and S.K. Widener. 2010. The role of performance measurement and evaluation in building organizational capabilities and performanceAccounting, Organizations and Society 35(7), 689-706.
Luft, J. 2009. Nonfinancial Information and Accounting: A Reconsideration of Benefits and Challenges. Accounting Horizons 23(3): 307-325
Van Veen-Dirks, P. 2010. Different uses of performance measures: The evaluation versus reward of production managers. Accounting, Organizations and Society 35(2), 141-164.
Supplemental Readings
Banker, R.D., G. Potter and D. Srinivasan. 2000. An Empirical Investigation of an Incentive Plan that Includes Nonfinancial Performance Measures. The Accounting Review 75, 1, p. 65-92.
Campbell, D. 2008. Nonfinancial Performance Measures and Promotion-Based Incentives.Journal of Accounting Research 46(2), 297-340.
Ittner, C.D., D.F. Larcker and T. Randall. 2003. Performance Implications of Strategic Performance Measurement in Financial Services Firms. Accounting, Organizations and Society 28, 7-8, p. 715.
Kelly, K.O. 2007. Feedback and Incentives on Nonfinancial Value Drivers: Effects on Managerial Decision Making. Contemporary Accounting Research 24(2), 523-556.
Wiersma, E. 2008. An exploratory study of relative and incremental information content of two non- financial performance measures: Field study evidence on absence frequency and on-time delivery. Accounting, Organizations and Society 33 (2/3), 249
5. Operational and Capital Budgets (February 08) / Michel MagnanDerfuss, K. 2009. The Relationship of Budgetary Participation and Reliance on Accounting Performance Measures with Individual-Level Consequent Variables: A Meta-Analysis. European Accounting Review 18(2), 203-240.
Frow, N., D. Marginson and S. Ogden. 2010. Continuous” budgeting: Reconciling budget flexibility with budgetary control. Accounting, Organizations and Society 35(4), 444-461
Skaerbaek, P. and K. Tryggestad. 2010. The role of accounting devices in performing corporate strategy. Accounting, Organizations and Society 35(1), 108-124.
Supplemental Readings
Baldenius, T., S. Dutta, S. Reichelstein.2007. Cost Allocation for Capital Budgeting Decisions. The Accounting Review 82(4), 837-868.
Cassar, G. And B. Gibson. 2008. Budgets, Internal Reports, and Manager Forecast Accuracy. Contemporary Accounting Research 25(3), 707-737.
Fisher, J.G., L.A. Maines, S.A. Peffer and G.B. Sprinkle. 2002. Using Budgets for Performance Evaluation: Effects of Resource Allocation and Horizontal Information Asymmetry on Budget Proposals, Budget Slack and Performance. The Accounting Review 77, 4, p. 847-866.
Haka, S. 2007. A Review of the Literature on Capital Budgeting and Investment Appraisal: Past, Present and Future Musings. In Chapman, C.S., Hopwood, A.G., Shields, M.D. Handbook of Management Accounting Research, volume 2. Elsevier: 697-728.
6. Performance-Based Incentive Plans (A) (February 15) / Michel MagnanAlbuquerque, A. 2009. Peer firms in relative performance evaluation.Journal of Accounting & Economics 48(1), 69-89.
Hales, J. and M.G. Williamson. 2010. Implicit Employment Contracts: The Limits of Management Reputation for Promoting Firm Productivity. Journal of Accounting Research 48(1), 51-80.
Hodge, F.D., S. Rajgopal and T. Shevlin. 2009. Do Managers Value Stock Options and Restricted Stock Consistent with Economic Theory. Contemporary Accounting Research 26(3), 899-932.
Supplemental Readings
Carter, M.E., L.J. Lynch, I. Tuna. 2007. The Role of Accounting in the Design of CEO Equity Compensation. The Accounting Review 82(2), 327-358.
Core, J., W.R. Guay and R.E. Verrecchia. 2003. Price Versus Non-Price Performance Measures in Optimal CEO Compensation Contracts. The Accounting Review 78,4, P. 957-981.
R.J. Indjejikian and D.J. Nanda. 2002. Executive Target Bonuses and What They Imply About Performance Standards. The Accounting Review 77, 4, p. 793-820.
Indjejikian, R.J., M. Matejka. 2009. CFO Fiduciary Responsibilities and Annual Bonus Incentives.Journal of Accounting Research 47(4), 1061-1093.
Kalyta, P. 2009. Accounting Discretion, Horizon Problem, and CEO Retirement Benefits..The Accounting Review 84(5), 1553-1573.
7. Performance-Based Incentive Plans (B) (February 22) / Michel MagnanBol, J.C. and F. Moers. 2010. The dynamics of incentive contracting: The role of learning in the diffusion process. Accounting, Organizations and Society 35(8), 721-736.
Pizzini, M. 2010. Group-based Compensation in Professional Service Firms: An Empirical Analysis of Medical Group Practices. The Accounting Review 85(1), 343-380.
Roman, F. 2009. An analysis of changes to a team-based incentive plan and its effects on productivity, product quality, and absenteeism.Accounting, Organizations and Society 34(5), 589-620.
Supplemental Readings
Banker, R.D., S.Y. Lee, G. Potter and D. Srinivasan. 2000. An Empirical Analysis of Continuing Improvements Following the Implementation of a Performance-Based Compensation Plan. Journal of Accounting and Economics 30, 3, p. 315-350.
Ho, J., A. Wu, L.-C. Lee. 2009. How Changes in Compensation Plans Affect Employee Performance, Recruitment, and Retention: An Empirical Study of a Car Dealership. Contemporary Accounting Research 26(1), 167-199.
Hwang, Y., D.H. Erkens, J.H. Evans. 2009. Knowledge Sharing and Incentive Design in Production Environments: Theory and Evidence. The Accounting Review 84(4), 1145-1170.
Ittner, C.D., R. Lambert and D.F. Larcker. 2003. The structure and performance consequences of equity grants to employees of new economy firms. Journal of Accounting and Economics 34, 1, p. 89-127.
Murphy, K.J. 2000.Performance Standards in Incentive Contracts.Journal of Accounting and Economics 30, 3, p. 245-278.
8. Some methods in Management Accounting Research(March 01) / Emilio BoulianneGerdin, J., Greve, J., 2004. Forms of Contingency Fit in Management Accounting Research: A Critical Review, Accounting, Organization, and Society, 29, p. 303-326.
Van derStede, W.A., Young, M., Chen, C.X., 2005. Assessing the Quality of Evidence in Empirical Management Accounting Research: The Case of Survey Studies, Accounting, Organization, and Society, 320, p. 655-684.
Cooper, D.J., Morgan, W. 2008. Case Study Research in Accounting, Accounting Horizons, 22, 2, p. 159-178.
Boulianne, E., Cho, C., 2009. The Rise and Fall of WebTrust, International Journal of Accounting Information Systems, vol. 10, p. 229-244.
Supplemental Readings
Brownell, P., 1995. Research Methods in Management Accounting, Coopers & Lybrand Accounting Research Methodology, Monographno. 2, Chapter 3, Australia.
9. Management Controls (March 08) / Michel MagnanArena, M., M. Arnaboldi, and G. Azzone. 2010. The organizational dynamics of Enterprise Risk Management. Accounting, Organizations and Society 35(7), 659-675.
Campbell, D., S.M. Datar, T. Sandino. 2009. Organisational Design and Control across Multiple Markets: The Case of Franchising in the Convenience Store Industry. The Accounting Review 84(6), 1749-1780.
Chenhall, R.H., M. Hall, D. Smith. 2010. Social capital and management control systems: A study of a non-government organization.Accounting, Organizations and Society 35(8), 737-756.
Supplemental Readings
Abernethy, M., J. Bouwens and L. Van Lent. 2004. Determinants of Control System Design in Divisionalized Firms. The Accounting Review 79, 3, p. 545-570.
Bouwens, J., L. Van Lent. 2007. Assessing the Performance of Business Unit Managers. Journal of Accounting Research 45(4), 667-698.
Covaleski, M.A., M.W. Dirsmith and S. Samuel. 2003. Changes in the Institutional Environment and the Institutions of Governance: Extending the Contributions of Transaction Cost Economics within the Management Control Literature. Accounting, Organizations and Society 28, 5, p. 417.
Davila, A., G. Foster, M. Li. 2009. Reasons for management control systems adoption: Insights from product development systems choice by early-stage entrepreneurial companies.Accounting, Organizations and Society34(3/4), 322-347.
Ferreira, A., D. Otley. 2009. The design and use of performance management systems: An extended framework for analysis.Management Accounting Research 20(4), 262-282.
Nagar, V. 2002.Delegation and Incentive Compensation.The Accounting Review 77(2), 379-395.
Widener, S. 2004. An Empirical Investigation of the Relation between the Use of Strategic Human Capital and the Design of the Management Control System.Accounting, Organizations and Society 29, 3-4, p. 377.
Deadline to submit the research proposal’s draft (3 pages): March 15, 201110. Various topics in Management Accounting Research (March 15) / Emilio Boulianne
Langfield-Smith, K., 2007. A Review of Quantitative Research in Management Control Systems and Strategy, Handbook of Management Accounting Research, edited by Chapman, Hopwood and Shields, vol. 2, Chapter 12, p. 753-783.
Okano, H., Suzuki, T., 2007. A History of Japanese Management Accounting, Handbook of Management Accounting Research, edited by Chapman, Hopwood and Shields, vol. 2, p. 1119-1137.
Ansari. S., Bell, J., Okano, H., 2007. Target Costing: Uncharted ResearchTerritory, Handbook of Management Accounting Research, edited by Chapman, Hopwood and Shields, vol. 2, Chapter 2, p. 507-530.
Hoozée, S.Bruggeman, W. 2010.Identifying Operational Improvements during the Design Process of a Time-driven ABC System: The Role of Collective Worker Participation and Leadership Style, Management Accounting Research, 21, p. 185–198.
Gosselin, M., 2007. A Review of Activity-Based Costing: Technique, Implementation, and Consequences, Handbook of Management Accounting Research, edited by Chapman, Hopwood and Shields, vol. 2, Chapter 8, p. 641-671.
Supplemental Readings
Bhimani, Horngren, Datar & Foster, Management and Cost Accounting (4th edition), Pearson Prentice Hall, 2008, Chapter 11 Activity-Based Costing, p. 341-368.
11. Strategic Performance Management Systems (March 22) / Emilio BoulianneHenri, J.F., 2010. The Periodic Review of Performance Indicators: An Empirical Investigation of the Dynamism of Performance Measurement Systems, European Accounting Review, 19, 1, p. 73–96.
Sundin, H., Granlund, M., Brown, D.A. 2010.Balancing Multiple Competing Objectives with a Balanced Scorecard, European Accounting Review, 19, 2, p. 203–246.
Mundy, J. 2010. Creating Dynamic Tensions Through a Balanced Use of Management Control Systems, Accounting, Organization and Society, 35, p. 499-523.
vanVeen-Dirks, P. 2010. Different Uses of Performance Measures: The Evaluation versus Reward of Production Managers, Accounting, Organization and Society, 35, p. 141-164.
Aranda, C., Arellano, J., 2010. Consensus and Link Structure in StrategicPerformance Measurement Systems:A Field Study, Journal of Management Accounting Research, 22, p. 271-299.
Supplemental Readings
Kaplan, R.S., Norton, D.P., 1992. The Balanced Scorecard – Measures that Drive Performance. Harvard Business Review, Jan-Feb, p. 71-79.
Lee, J.Y. 1992. How to Make Financial and Nonfinancial Data Add Up, Journal of Accountancy, September, p. 62-66.
12. Environmental accounting, History, and Critic (March 29 ) / Emilio BoulianneHenri, J.F., Journeault, M. 2010. Eco-Control: The Influence of Management Control Systems on Environmental and Economic Performance, Accounting, Organization and Society, 35, 1, p. 63-80.
Rodrigue, M., Magnan, M., Boulianne, E, 2011.Stakeholders’ Influence Over the Choice of Environmental Performance Indicators, Working paper, Concordia University.
Spence, C. 2010. Accounting for the Dissolution of a Nation State: Scotland and the Treaty of Union, Accounting, Organization and Society, 35. p. 77–392.
Moizer, P. 2008. Publishing in Accounting Journals: A Fair Game? Accounting, Organization and Society, 34, 2, p. 285-304.
No class on April 5th13. Alternativeperspectives on management controls:
The influence of Michel Foucault (April 12) / Marion Brivot
Covaleski, M.A., Dirsmith, M.W., Heian, J.B., and Samuel, S. 1998. The calculated and the avowed: Techniques of discipline and struggles over identity in Big Six public accounting firms. Administrative Science Quarterly, 43(2), 293-327.
Hoskin, K. and Macve, R. 1988. The genesis of accountability: the West Point Connection. Accouting, Organization and Society: 13(1), pp. 37-73.
Macintosh, N.B. 2002. Accounting, Accountants and Accountability: Poststructuralist Positions. London, England: Routledge. Chapitre 5 (Surveillance, discipline, and punishment) andChapitre 6 (Accounting and truth).
Miller, P., and O’Leary, T. 1987. Accounting and the construction of the governable person. Accounting, Organizations and Society, 12(3), 235-265.
Supplemental Readings
Brivot, M. and Gendron, Y. 2010. Beyond panopticism: on the ramifications of surveillance in a contemporary professional setting.(second round of revision in Accouting, Organization and Society)
Carmona, S., Ezzamel, M., and Gutiérrez, F. 2002.The relationship between accounting and spatial practices in the factory. Accounting, Organizations and Society, 27(3), 239-274.
Macintosh, N.B. 2009. “Effective” genealogical history: possibilities for critical accounting history research. Accounting Historians Journal, 36(1), 1-27.
Neu, D., Ocampo Gomez, E., Graham, C., and Heincke, M. 2006. “Informing” technologies and the World Bank.Accounting, Organizations and Society, 31(7), 635-662.
April 19, 2011: Presentations of ProposalsDeadline to submit the Proposal (paper): April 26, 2011.
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