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- W2014741330 abstract "S tanley Baiman, William H. Lawrence Emeritus Professor at the Wharton School, University of Pennsylvania, and Adjunct Professor at Bocconi University in Milan, Italy, is among the most influential contributors to the field of management accounting. Whereas his work and its reach have been both deep and broad, there are three strands in his work over the last 30 years across his circa 30 articles in major journals. In the 1980s, Professor Baiman was pivotal in jump starting the literature on agency problems in accounting, with Joel Demski, the 2011 winner of this Lifetime Contribution Award. Stan was a pioneer with agency theory in accounting, which became an important research framework in management accounting since its ‘‘invention’’ in the late 1970s. Stan’s early work led us to rethink how classic managerial accounting ideas, like variance investigation and responsibility accounting, are impacted when used to measure and evaluate managerial performance. In the mid-1990s, Stan and his coauthors made important progress on organizational design and multi-agent contracting problems. The interplay of contracting and organizational design is at the heart of management accounting. Particularly of note here is the paper ‘‘On the Usefulness of Discretionary Bonus Schemes’’ (The Accounting Review 1994), where the ingenious solution of a ‘‘budget balancer’’ was introduced in the setting of a bonus pool with multiple agents. This paper triggered significant follow-up work to the present and has been key in explaining the ubiquity of bonus pools in practice. In the early 2000s, Stan’s research focus shifted to examining management accounting issues in inter-firm contracting problems, such as in supply chains. Much of this work adopts an ‘‘incomplete-contracting’’ logic where contracts are too complex and too dynamic to be completely specified in advance. His survey article in this area, ‘‘Incentive Issues in Inter-Firm Relationships’’ (Accounting, Organizations and Society 2002), describes this in sufficient detail to help new researchers in the area, but is intuitive enough to be readable by consumers, and not just the producers, of this style of research. Professor Baiman has written a number of influential surveys, which have become essential reading for Ph.D. students and researchers throughout the world in accounting, as well as adjacent fields. His survey articles ‘‘Agency Research in Managerial Accounting’’ (Journal of Accounting Literature 1982) and ‘‘Agency Research in Managerial Accounting: A Second Look’’ (Accounting, Organizations and Society 1990) were not only invaluable to agency researchers, but also made the field accessible to nonagency (and nonanalytical) researchers." @default.
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- W2014741330 date "2014-02-01" @default.
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- W2014741330 title "FOREWORDSome Ideas for Further Research in Managerial Accounting" @default.
- W2014741330 doi "https://doi.org/10.2308/jmar-50740" @default.
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