Small and medium size enterprises (SME's) represent a large and important part of the Canadian economy. However, little is known about the extent to which Canadian SME's utilize contemporary management accounting techniques such as costing systems, budgets, responsibility centre reporting, and...

We provide a discussion of Hannan, Rankin and Towry (HRT) (2006) The effect of information systems on honesty in managerial reporting: A behavioral perspective. Some agency theorists have suggested that while individuals have some preference for honesty, their honesty threshold is so low that...

We develop a model of auditor-client accounting negotiation, using the elements of negotiation examined in the behavioral negotiation literature, elaborated to include accounting contextual features indicated in the accounting literature and suggested by interviews with senior practitioners. We...

The causal model of a firm may change as its competitive environment changes. We use an experiment to examine how providing an initially accurate causal model that subsequently becomes inaccurate affects managerial learning after the accuracy of the model changed. We predict and find a negative...

Advances in information technology have enabled organizations to provide highly frequent feedback on goal progress. Although frequent feedback can provide timely information to individuals to improve task strategies, prior research has also shown that individuals are more likely to fixate on...

We examine the effects of two important tournament design features, tournament horizon and percentage of winners on social comparisons and performance in a multi-period setting. Prior research has individually examined these two features, but we are the first to study their joint effects. We...

Our study examines the effectiveness of a novel approach intended to motivate employee behavior desired by the company, i.e., the use of a virtual slot machine that employees can play to possibly win gift card rewards of up to $500. We use proprietary data from a company that implemented an...

We examine the effects of two important tournament design features, tournament horizon and percentage of winners on social comparisons and performance in a multi-period setting. Prior research has individually examined these two features, but we are the first to study their joint effects. We...

This study contributes to the growing body of research examining the governance processes undertaken by Boards of public companies. Specifically, we investigate the Board's role in developing, executing and monitoring strategy and the nature and extent of strategic performance information...

Firms have long used recognition programs to engage and motivate employees. However, minimal research has examined the effectiveness of these programs in actual organizational settings. We predict that the adoption of a team-based recognition program will be associated with significant...