In-depth understanding of the factors that facilitate group learning and group performance is critical for firms given the preponderance of group-based work in modern organizations. A firm's management accounting system (MAS) can play a critical role in the development of group learning. This...

This study examines whether hospitals without physician participation on their boards of directors deliver lower quality of care. Using data from California nonprofit hospitals from 2004 to 2008, we document that the absence of physicians on the board is associated with a decrease of 3-5...

This study examines whether introduction of fixed-price regulation influences firms to increase the elasticity of their cost structures and to reduce the asymmetric behavior of cost in response to changes in volume. It also examines variations in the extent of such responses arising from...

This study reports the results of three experiments that examine how preferences for wealth and honesty affect managerial reporting. We find that subjects often sacrifice wealth to make honest or partially honest reports, and they generally do not lie more as the payoff to lying increases. We...

This paper examines the extent to which accounting systems separately identify all the costs of environmental regulation. We estimate the relation between the quot;visiblequot; cost of regulatory compliance (costs that firms' accounting systems correctly classify as quot;environmentalquot;), and...

Organizations often respond to institutional pressures by symbolically adopting policies and procedures but decoupling them from actual practice. Literature has examined why organizations decouple from regulatory pressures. In this study, we argue that decoupling occurs within regulatory...

This study examines performance effects arising from the use of relative performance measurement (RPM) for promotion decisions in the organizational labor market. We use proprietary archival and survey data from the internal audit department of a large organization to document that the use of...