We study the effect of senior manager oversight on inventors' productivity. We use changes in travel times between inventors and their employer's headquarters caused by flight time changes as sources of plausibly exogenous variation in manager oversight of inventors. We find that oversight...

We explore the theoretical relation between earnings and market returns as well as the properties of earnings frequency distributions under the assumption that managers use unbiased accounting information to sequentially decide on real options their firms have and report generated earnings...

This monograph introduces Management Accounting to Operations Management researchers and illustrates how unleashing this accounting information perspective into the world of Operations Management can improve our understanding of topics of interest to Operations Management researchers and...

We demonstrate the need to view in a dynamic context any decision based on limited information. We focus on the use of product costs in selecting the product portfolio. We show how ex post data regarding the actual costs from implementing the decision leads to updating of product cost estimates...

We explore the theoretical relation between earnings and market returns as well as the properties of earnings frequency distributions under the assumption that managers use unbiased accounting information to sequentially decide on real options their firms have and report generated earnings...

This monograph provides a structured overview of costing system research that can explain the variation in the characteristics and properties of costing systems found in practice based on firms' source(s) of their demand for cost information. Costing systems are not developed in a vacuum but are...

This paper aims to advance the use of numerical experiments to investigate issues that surround the design of cost systems. As with laboratory and field experiments, researchers must decide on the independent variables and their levels, the experimental design, and the dependent variables....

The use of simulation methods is not very common in accounting research, even though several authors have pointed to the advantages these methods offer in addressing accounting research questions. In this position paper, I discuss the difficulties encountered when applying simulation methods in...

In this discussion, I use Holzhacker, Krishnan, and Mahlendorf (this issue), hereafter HKM, as a point of departure from which to discuss the current state of the two research areas to which they contribute. I will present some big-picture thoughts on research opportunities in their source...

We investigate how auditor alignment, i.e. parent and subsidiary are audited by auditors from the same audit firm network, affects the quality of the internal information environment of groups and their subsidiaries decision making and performance management processes. We predict that auditor...