Margaret A. Abernethy

University of Melbourne, Department of Accounting

Professor

Victoria

Melbourne, Victoria 3010 3010

Australia

SCHOLARLY PAPERS

23

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4,185

SSRN CITATIONS
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Top 10,733

in Total Papers Citations

33

CROSSREF CITATIONS

82

Scholarly Papers (23)

1.

Altruism, Social Norms and Incentive Contract Design

Number of pages: 62 Posted: 27 May 2012 Last Revised: 16 Mar 2021
Margaret A. Abernethy, Jan Bouwens, Christian Hofmann and Laurence van Lent
University of Melbourne, Department of Accounting, Amsterdam Business School, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and Frankfurt School of Finance and Management
Downloads 905 (31,562)
Citation 5

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incentive contract; performance measures; social norms; unproductive actions; work climate

2.

Leadership and Control System Design

Number of pages: 41 Posted: 23 Sep 2009
Margaret A. Abernethy, Jan Bouwens and Laurence van Lent
University of Melbourne, Department of Accounting, Amsterdam Business School and Frankfurt School of Finance and Management
Downloads 803 (37,163)
Citation 9

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leadership style, empowerment, communication, execution, control system use, organization design

3.

Building Performance Models from Expert Knowledge

Number of pages: 41 Posted: 12 May 2003
University of Melbourne, Department of Accounting, Monash Medical Centre - Faculty of Medicine, Nursing Health Sciences, University of Melbourne, University of Colorado at Denver - Business School and University of Colorado, Boulder
Downloads 555 (60,546)

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causal knowledge, qualitative method, knowledge map, performance measurement

4.

Accounting for Intangible Investments

Forthcoming in Australian Accounting Review
Number of pages: 33 Posted: 10 Mar 2008 Last Revised: 26 Mar 2009
Anne Wyatt and Margaret A. Abernethy
Deakin University and University of Melbourne, Department of Accounting
Downloads 484 (71,745)
Citation 2

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intangible investment, expenditures, accounting, property rights

5.

The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers

Number of pages: 49 Posted: 29 Aug 2011 Last Revised: 16 Apr 2012
Margaret A. Abernethy, Jan Bouwens and Laurence van Lent
University of Melbourne, Department of Accounting, Amsterdam Business School and Frankfurt School of Finance and Management
Downloads 445 (79,396)
Citation 4

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time horizon, performance measures, business unit managers, control systems

6.

Virtual Issue on Empirical Management Accounting Research

Journal of Accounting Research, August 2018
Number of pages: 6 Posted: 20 Aug 2018
Margaret A. Abernethy and Dennis Campbell
University of Melbourne, Department of Accounting and Harvard University - Accounting & Control Unit
Downloads 342 (107,483)
Citation 1

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management accounting, control, social norms, culture, performance measures

7.

Determinants of Control System Design in Divisionalized Firms

Accounting Review, Vol. 79, No. 3, July 2004
Number of pages: 31 Posted: 17 Feb 2004 Last Revised: 08 Jan 2012
Margaret A. Abernethy, Jan Bouwens and Laurence van Lent
University of Melbourne, Department of Accounting, Amsterdam Business School and Frankfurt School of Finance and Management
Downloads 176 (207,030)
Citation 13

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Organization design, control system, interdependencies, information asymmetry, performance measures

8.

Group Identity, Performance Transparency, and Employee Performance

Ruidi Shang, Margaret A. Abernethy, and Chung-Yu Hung (2019) Group Identity, Performance Transparency, and Employee Performance. The Accounting Review In-Press.
Number of pages: 53 Posted: 23 Dec 2019
Ruidi Shang, Margaret A. Abernethy and Chung-Yu Hung
Tilburg University - Tilburg School of Economics and Management, University of Melbourne, Department of Accounting and University of Melbourne, Department of Accounting
Downloads 132 (265,193)
Citation 1

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Employee Performance, Group Identity, Performance Transparency, Management Control, Management Accounting

9.

Expertise and Discretionary Bonus Decisions

Management Science, Forthcoming
Number of pages: 44 Posted: 04 Aug 2018 Last Revised: 21 Jul 2020
Margaret A. Abernethy, Chung-Yu Hung and Laurence van Lent
University of Melbourne, Department of Accounting, University of Melbourne, Department of Accounting and Frankfurt School of Finance and Management
Downloads 105 (308,888)
Citation 2

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discretionary bonus decisions; manager expertise; health care

10.

Uncertainty as a Determinant of Performance Measurement and Compensation Systems: A Review of the Literature

Chapter 8 pp114-133 in Management Control & Uncertainty, ed. D.T. Otley and K. Soin (2014), London: Palgrave Macmillan
Number of pages: 24 Posted: 22 Dec 2015
Margaret A. Abernethy and Julia Mundy
University of Melbourne, Department of Accounting and University of Greenwich
Downloads 88 (346,093)

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performance measurement, compensation systems, uncertainty

11.

Does organizational form matter to loan pricing?

Number of pages: 44 Posted: 11 Dec 2019 Last Revised: 10 Apr 2021
Chung-Yu Hung, Margaret A. Abernethy, Christian Hofmann and Laurence van Lent
University of Melbourne, Department of Accounting, University of Melbourne, Department of Accounting, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and Frankfurt School of Finance and Management
Downloads 82 (361,194)

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organizational form; franchise; outsourcing; loans; soft information; decision-making; pricing decisions.

12.

Manager Growth Mindset and Resource Management Practices

Accounting, Organizations and Society, Forthcoming
Number of pages: 59 Posted: 06 Jan 2021 Last Revised: 14 Jan 2021
Margaret A. Abernethy, Shannon W. Anderson, Sujay Nair and Yile (Anson) Jiang
University of Melbourne, Department of Accounting, University of California, Davis - Graduate School of Management, The University of Melbourne and University of Melbourne
Downloads 39 (512,307)

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Growth Mindset, Resource Management Practices, Management Controls

13.

Determinants of Accounting Innovation Implementation

Abacus, Vol. 41, No. 3, pp. 217-240, October 2005
Number of pages: 24 Posted: 04 Nov 2005
Margaret A. Abernethy and Jan Bouwens
University of Melbourne, Department of Accounting and Amsterdam Business School
Downloads 29 (564,283)
Citation 2
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14.

Do Management Career Preferences Influence Corporate Culture Building?

Posted: 06 Jan 2021
Margaret A. Abernethy, Chung-Yu Hung and Like Jiang
University of Melbourne, Department of Accounting, University of Melbourne, Department of Accounting and University of Melbourne - Faculty of Business and Economics

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Corporate culture, Career preference, Top management network

15.

The Influence of Performance Measurement on the Processual Dynamics of Strategic Change

Forthcoming in Management Science
Posted: 13 Aug 2020
Margaret A. Abernethy, Henri C. Dekker and Jennifer Grafton
University of Melbourne, Department of Accounting, Vrije Universiteit Amsterdam and The University of Melbourne

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Performance Measurement, Strategic Change, Firm Performance

16.

The Relation between Strategy, CEO Selection, and Firm Performance

Contemporary Accounting Research, Forthcoming
Posted: 16 Aug 2018
Margaret A. Abernethy, Yu Flora Kuang and Bo Qin
University of Melbourne, Department of Accounting, The University of Melbourne and The University of Melbourne

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firm strategy, social capital, CEO selection, corporate governance, firm value

17.

Organization Identity and Earnings Manipulation

Accounting, Organizations and Society, 58 (2017), 1-14
Posted: 05 May 2017 Last Revised: 08 Jun 2017
Margaret A. Abernethy, Jan Bouwens and Peter Kroos
University of Melbourne, Department of Accounting, Amsterdam Business School and University of Amsterdam - Amsterdam Business School

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organization identity, incentives, earnings manipulation

Are Employee Selection and Incentive Contracts Complements or Substitutes?

Journal of Accounting Research, Forthcoming
Posted: 04 Aug 2015
Margaret A. Abernethy, Henri C. Dekker and A Schultz
University of Melbourne, Department of Accounting, Vrije Universiteit Amsterdam and Independent

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employee selection; incentive contracting; strategy; organizational learning; volatility

Are Employee Selection and Incentive Contracts Complements or Substitutes?

Journal of Accounting Research, Vol. 53, No. 4, 2015
Posted: 04 Mar 2016
Margaret A. Abernethy, Henri C. Dekker and A Schultz
University of Melbourne, Department of Accounting, Vrije Universiteit Amsterdam and Independent

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employee selection; incentive contracting; strategy; organizational learning; volatility

19.

The Influence of CEO Power on Compensation Contract Design

The Accounting Review 90(4): 1265-1306
Posted: 23 Oct 2014 Last Revised: 26 Jul 2015
Margaret A. Abernethy, Yu Flora Kuang and Bo Qin
University of Melbourne, Department of Accounting, The University of Melbourne and The University of Melbourne

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stock options; incentive contracts; managerial power

20.

Organisational Design Choices in Response to Public Sector Reforms: A Case Study of Mandated Hospital Networks

Management Accounting Research, Vol. 22, No. 4, 2011
Posted: 15 Nov 2011
Jennifer Grafton, Margaret A. Abernethy and Anne M. Lillis
The University of Melbourne, University of Melbourne, Department of Accounting and University of Melbourne

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networks, collaboration, integration, efficiency, legitimacy, institutional theory, mangaement control, performance measurement

21.

Research in Managerial Accounting: Learning from Others' Experiences

Accounting and Finance, Vol 39, 1999
Posted: 11 Oct 1999
Margaret A. Abernethy, Wai Fong Chua, Peter F. Luckett and Frank H. Selto
University of Melbourne, Department of Accounting, UNSW Australia Business School, School of Accounting, UNSW Australia Business School, School of Accounting and University of Colorado, Boulder

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22.

A Field Study of Control System 'Redesign': The Impact of Institutional Processes on Strategic Choice

Posted: 28 Apr 1998
Margaret A. Abernethy
University of Melbourne, Department of Accounting

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23.

Management Control Systems in Research and Development Organizations: The Role of Accounting, Behavior and Personnel Controls

Posted: 20 Feb 1997
Margaret A. Abernethy and Peter Brownell
University of Melbourne, Department of Accounting and University of Melbourne - Department of Economics

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