Margaret Abernethy

Firm Strategy and CEO-VP Pay Differentials in Equity Compensation

Margaret A Abernethy, Yunhe Dong, Yu Flora Kuang, Bo Qin, Xing Yang

Journal article  |  2022  |  EUROPEAN ACCOUNTING REVIEW

We examine whether pay differentials between the chief executive officer (CEO) and vice presidents (VPs) can be explained by firms..

Benefits of Independent Agents’ Entrepreneurship: Evidence From the Loan Market

CY Hung, M Abernethy, C Hofmann, L van Lent

Journal article  |  2022  |  Journal of Management Accounting Research

We examine whether different organizational forms influence agents’ pricing decisions. We study a secondhand car loan setting cons..

Can Technology-Enabled Advanced Monitoring Systems Influence Individual Performance and Team Dynamics?

Margaret Abernethy, Kevin Chin, Sujay Nair, Naomi Soderstrom

Journal article  |  2022  |  EUROPEAN ACCOUNTING REVIEW

Recent advancements in 1 technology have resulted in more sophisticated employee monitoring systems. We study the impact of a tech..

Firm culture and internal control system

MA Abernethy, W Li, Y Zhang, H Shi

Journal article  |  2022  |  Accounting and Finance

The corporate culture within firms is a significant concern for regulators, shareholders and other stakeholders. Drawing on a larg..

Altruism, social norms, and incentive contract design

MA Abernethy, J Bouwens, C Hofmann, L van Lent

Journal article  |  2022  |  Review of Accounting Studies

We study theoretically and empirically the relation between altruism and incentive contract design. Theoretically, we extend Fisch..

Growth Mind-Set vs. Fixed Mind-Set Managers

Margaret Abernethy, Shannon Anderson, Sujay Nair, Yile Anson Jiang

Journal article  |  2021  |  Strategic Finance

How managers think about capabilities is related to how they manage resources in their organizations. More than 30 years ago, Sta..

Manager ‘Growth Mindset’ and Resource Management Practices

Margaret Abernethy, Shannon W Anderson, Sujay Nair, Yile Jiang

Journal article  |  2021  |  Accounting, Organizations and Society

We study the relation between a manager’s growth mindset and their use of resource management practices. Growth mindset is based o..

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

Margaret Abernethy, Henri Dekker, Jennifer Grafton

Journal article  |  2021  |  Management Science

We draw on a five-year longitudinal dataset to investigate the influence of performance measurement in the processual dynamics of ..

Group Identity, Performance Transparency, and Employee Performance

Ruidi Shang, Margaret Abernethy, Chung-Yu Hung

Journal article  |  2020  |  The Accounting Review

Economics, social psychology, and management studies suggest that group identity plays an important role in directing employee beh..

Expertise and Discretionary Bonus Decisions

Margaret Abernethy, CY Hung, Laurence VAN LENT

Journal article  |  2020  |  Management Science

We examine the association between managers’ expertise and their discretionary bonus decisions in a hospital setting. We hypothesi..