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Kenneth Merchant

Deloitte & Touche LLP Chair in Accountancy and Professor of Accounting
Building
ACC
Room / Office
308

PhD, UC-Berkeley; MBA, Columbia University; BA, Union College

Kenneth Merchant is an expert in management accounting, management control systems, and corporate governance. He has published in many journals, including Accounting, Organizations and Society, The Accounting Review, Industrial Relations, Journal of Accounting Research, Journal of Marketing, and Management Science. He has received numerous awards, including five Notable Contributions to Research awards from the American Accounting Association, two for lifetime contributions to the field. He also received an honorary doctorate from the Turku School of Economics (Finland) in 2010. Professor Merchant served as Dean of the Leventhal School of Accounting from 1994 to 2001. Before joining USC, he taught at Harvard Business School and UC-Berkeley.

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Kenneth Merchant, L. White () "Linking the ethics and management control literatures ,"  Advances in Management Accounting  28, 1-29.
Kenneth Merchant () "Amuzement, Inc. ,".
Raffi Indjejikian, Michal Matejka, Kenneth Merchant, Wim Van der Stede () "Earnings Targets and Annual Bonus Incentives ,"  The Accounting Review  89, 1227-1258.
Clara Chen, Melissa Martin, Kenneth Merchant () "The Effect of Measurement Timing on the Information Content of Customer Satisfaction Measures ,"  Management Accounting Research  25, 187-205.
Kenneth Merchant () "Companies Get Budgets All Wrong ,"  The Wall Street Journal.
Kenneth Merchant () "Looking Back, Looking Forward ,"  Journal of Management Accounting Research  25, 65-70.
Kenneth Merchant () "Unusual Transactions ,".
Christo Karuna, Kenneth Merchant () "CEO Renown and Its Impact on CEO Pay ,".
Kenneth Merchant () "Making Management Accounting Research More Useful ,"  Pacific Accounting Review  24, 334-356.
Kenneth Merchant, Wim Van der Stede () "Management Control Systems: Performance Measurement, Evaluation and Incentives ,".
Kenneth Merchant, Wim Van der Stede, Thomas Lin, Zengbiao Yu () "Performance Measurement and Incentive Compensation: An Empirical Analysis of Chinese and Western Firms' Practices ,"  European Accounting Review (SSCI)  20, 639-667.
David Huelsbeck, Kenneth Merchant, Tatiana Sandino () "On Testing Business Models. The Accounting Review 86 (5) ,"  The Accounting Review  86, 1631-1654.
Kenneth Merchant, Tatiana Sandino, David Huelsbeck () "Putting Business Models under the Microscope. Financial Management. July/August Issue ,"  Financial Management, 54-55.
Kenneth Merchant, Wim Van der Stede, Thomas Lin, Zhengbiao Yu () "Performance Measurement and Incentive Compensation: An Empirical Analysis of Chinnese and Western Firms' Practices ,"  European Accounting Rreview.
Robert Anthony, David Hawkins, Kenneth Merchant () "Accounting: Text and Cases ,".
Kenneth Merchant, Carolyn Stringer, Paul Theivananthampillai () "Relationships between Performance Evaluation Elements ,".
Kenneth Merchant, Katharina Pick () "Blindspots, Biases and Other Pathologies in the Boardroom ,"  Business Expert Press.
Raffi Indjejikian, Michal Matejka, Kenneth Merchant, Wim Van der Stede () "Setting Performance Targets in Recession Times: Survey Evidence on the Discontinuity in the Distribution of Earnings Targets ,".
Kenneth Merchant () "Strategy Mapping: An Interventionist Examination of a Homebuilder's Performance Measurement and Incentive Systems ,"  Chartered Institute of Management Accountants  5.
Michal Matejka, Kenneth Merchant, Wim Van der Stede () "Employment Horizon and the Choice of Performance Measures: Empirical Evidence from Annual Bonus Plans of Loss-Making Entities ,"  Management Science  55, 890-905.
Clara Chen, Melissa Martin, Kenneth Merchant () "Technical Matters: Customer Satisfaction (Which Customer Satisfaction Measures Best Predict Future Success (or Failure)? ,"  Financial Management, 34-35.
Michael Gibbs, Kenneth Merchant, Wim Van der Stede, Mark Vargus () "Performance Measure Properties and Incentive System Design ,"  Industrial Relations  48, 237-264.
Pieter Jansen, Kenneth Merchant, Wim Van der Stede () "National Differences in Performance-Dependent Compensation Practices: The Differing Roles of Performance Measurement in the United States and the Netherlands ,"  Accounting, Organizations and Society  34, 58-84.
Kenneth Merchant () "Why Interdisciplinary Accounting Research Tends Not to Impact Most North American Academic Accountants ,"  Critical Perspectives on Accounting  19, 901-908.
Kenneth Merchant () "review of A. Bhimani (ed.), Contemporary Issues in Management Accounting (Oxford University Press, 2006) ,"  The Accounting Review.
Thomas Lin, Kenneth Merchant () "Tsinghua Tongfang Co. Performance Evaluation and Incentive Systems Case ,"  Management Control Systems, Ch. 9 Case, pp. 426-431, pp. 426-431.
Kenneth Merchant () "Evaluating General Managers' Performances ,"  Strategic Finance, 12,14, 59-61.
Kenneth Merchant, Leslie Porter () "The Expiring Software License ,"  Management Control Systems: Performance Measurement, Evaluation and Incentives.
Kenneth Merchant, Leslie Porter, Wim Van der Stede () "Controls at the Bellagio Casino Resort ,"  Management Accounting Systems: Performance Measurement, Evaluation and Incentives.
Kenneth Merchant () "The Platinum Pointe Land Deal ,"  Management Accounting Systems: Performance Measurement, Evaluation and Incentives.
Kenneth Merchant, Tatiana Sandino () "Global Investors. Teaching Case in Management Control Systems: Performance Measurement, Evaluation and Incentives. Second Edition. ,"  Management Control Systems: Performance Measurement, Evaluation and Incentives.
Kenneth Merchant, Tatiana Sandino, Wim Van der Stede () "Global Investors. Teaching Note in Management Control Systems: Performance Measurement, Evaluation and Incentives. Second Edition. ,"  Management Control Systems: Performance Measurement, Evaluation and Incentives.
Kenneth Merchant, Wim Van der Stede () "Golden Parachutes? ,"  Management Accounting Systems: Performance Measurement, Evaluation and Incentives.
Pieter Jansen, Kenneth Merchant, Wim Van der Stede () "Kooistra Autogroep ,"  Management Control Systems: Performance Measurement, Evaluation and Incentives.
Kenneth Merchant, Wim Van der Stede, Fei Du () "Pacific Sunwear of California, Inc. ,"  Management Control Systems: Performance Measurement, Evaluation and Incentives.
Juan Jimenez, Kenneth Merchant, Wim Van der Stede () "Philip Anderson ,"  Management Control Systems: Performance Measurement, Evaluation and Incentives.
Kenneth Merchant, Wim Van der Stede () "Management Control Systems: Performance Measurement, Evaluation and Incentives ,"  Prentice Hall/Financial Times, 850.
Robert Anthony, David Hawkins, Kenneth Merchant () "Accounting: Text and Cases ,"  Irwin/McGraw-Hill, 933.
Laura Zoni, Kenneth Merchant () "Controller Involvement in Management: An Empirical Study in Large Italian Corporations ,"  Journal of Accounting & Organizational Change  3, 29-43.
Kenneth Merchant, David Otley () "A Review of the Literature on Control & Accountability ,"  Handbook of Management Accounting Research, 13, vol. 2.
Kenneth Merchant () "Measuring General Managers' Performances: Market, Accounting and Combination-of-Measures Systems ,"  Accounting, Auditing and Accountability Journal  19, 893-917.
Kenneth Merchant () "Case Study: Real-World Problems Tackled ,"  Journal of Accountancy, 56.
David Crandon, Kenneth Merchant () "Principles to Guide the Development and Use of Effective Performance Measures ,"  Performance Improvement, 17-22.
Kenneth Merchant, Wim Van der Stede () "Field-Based Research in Accounting: Accomplishments and Prospects ,"  Behavioral Research in Accounting  18, 117-134.
Kenneth Merchant, Xiaoling (Clara) Chen () "A Closer Look: Is Customer Satisfaction a Reliable Predictor of Future Financial Performance? ,"  Big Builder, 14.
Michael Gibbs, Kenneth Merchant, Wim Van der Stede, Mark Vargus () "The Benefits of Evaluating Performance Subjectively ,"  Performance Improvement, 26-32.
Thomas Lin, Kenneth Merchant, Y'iou Yang, Zhengbiao Yu () "Target Costing and Incentive Compensation: Contrasting Chinese and Japanese Systems ,"  Cost Management  19, 29-42.
Thomas Lin, Kenneth Merchant () "Bonus Plan ,"  Shanghai Daily, 12.
Michael Gibbs, Kenneth Merchant, Wim Van der Stede, Mark Vargus () "Determinants and Effects of Subjectivity in Incentives ,"  The Accounting Review, 409-436.
Kenneth Merchant, Wim Van der Stede () "Berkshire Industries PLC ,"  A Casebook on Corporate Renewal.
Kenneth Merchant, Thomas Lin, Wim Vander Stede () "Beifang Chuang Ye Vehicle Group Employee Compensation ,"  Management Control Systems  Management Control Systems, 488-490.
Kenneth Merchant, Wim Van der Stede, Liu Zheng () "Disciplinary Constraints on the Advancement of Knowledge: The Case of Organizational Incentive Systems ,"  Accounting, Organizations and Society, 251-607.
Kenneth Merchant, W. Van der Stede () "Management Control Systems: Performance Measurement Evaluation and Incentives ,"  Financial Times/Prentice-Hall, 713 pages, plus instructor's manual.
Tom Groot, Kenneth Merchant () "Control of International Joint Ventures ,"  Accounting, Organizations and Society, 579-607.
Kenneth Merchant, Wim Van der Stede () "Ethical Issues Related to 'Results-Oriented' Management Control Systems ,"  Research on Accounting Ethics, 153-169.
Kenneth Merchant () "Teaching and Writing Cases ,"  China Accounting and Finance Review , 60-91.
Kenneth Merchant () "Modern Management Control Systems: Text and Cases ,"  Prentice-Hall, 875 pages, plus 441-page instructor's manual and supporting videotape.
Kenneth Merchant () "The Use of Organizational Controls and Their Effects on Data Manipulation and Management Myopia: A U.S. vs. Japan Comparison ,"  Accounting, Organizations and Society, 175-192.
Kenneth Merchant, C. Chow, A. Wu () "Measurement, Evaluation and Reward of Profit Center Managers: A Cross-cultural Field Study ,"  Accounting, Organizations, 619-638.
Kenneth Merchant, J. Rockness () "The Ethics of Managing Earnings: An Empirical Investigation ,"  Journal of Accounting and Public Policy, 79-94.
Kenneth Merchant () "Don Russell (A), Don Russell (B), and Teaching Notes ,"  Journal of Accounting Case Research, 47-54.
Kenneth Merchant () "review of Financial Shenanigans: How to Detect Accounting Gimmicks & Fraud in Financial Reports ,"  The Accounting Review  McGraw-Hill, Inc., 511-512.
Kenneth Merchant, M. Shields () "When and Why to Measure Costs Less Accurately to Improve Decision Making ,"  Accounting Horizons, 76-81.
Kenneth Merchant () "review of Corporate Governance and Directors' Responsibilities for Financial Statments ,"  Coporate Governance: An International Review  Institute of Chartered Accountants of Scotland, 1992, 53-54.
Kenneth Merchant, L. Ferreira () "Field Research in Management Accounting and Control: A Review and Evaluation ,"  Accounting, Auditing and Accountability Journal, 3-34.
Kenneth Merchant, A. Riccaboni () "The Evolution of Performance-Based Management Incentives at the Fiat Group ,"  Performance Measurement, Evaluation and Incentives  Harvard Business School Press, 63-96.
Kenneth Merchant () "How Challenging Should Profit Budget Targets Be? ,"  Management Accounting, 46-48.
P. Brownell, Kenneth Merchant () "The Budgetary and Performance Influences of Product Standardization and Manufacturing Process Automation ,"  Journal of Accounting Research, 388-397.
Jr. Bruns, Kenneth Merchant () "The Dangerous Morality of Managing Earnings ,"  Management Accounting, 22-25.
Kenneth Merchant () "The Effects of Financial Controls on Data Manipulation and Management Myopia ,"  Accounting, Organizations and Society, 297-313.
C. Emmanuel, D. Otley, Kenneth Merchant () "Accounting for Management Control ,"  Thompson, 518 pages, plus 237-page instructor's manual.
Kenneth Merchant, A. Riccaboni () "Performance-Based Management Incentives at the Fiat Group: A Field Study ,"  Management Accounting Research, 281-303.
C. Emmanuel, D. Otley, Kenneth Merchant () "Readings in Accounting for Management Control ,"  Thompson, 680.
Kenneth Merchant () "Instructional Case: Bedlington Federal Savings ,"  Issues in Accounting Education, 359-374.
Kenneth Merchant, J. Manzoni () "The Achievability of Budget Targets in Profit Centers: A Field Study ,"  The Accounting Review, 539-558.
Kenneth Merchant () "Rewarding Results: Motivating Profit Center Managers ,"  Harvard Business School Press, 272.
Kenneth Merchant () "Progressing Toward a Theory of Marketing Control: A Comment ,"  Journal of Marketing, 40-44.
Kenneth Merchant () "The Behavioral Dimensions of Internal Control ,"  Behavioral Accounting, 269-291.
Kenneth Merchant () "Plugging the Breach in Corporate Ethics ,"  Financial Executive, 28-31.
Kenneth Merchant () "Exposure to Fraudulent Financial Reporting ,"  Corporate Board, 14-19.
Kenneth Merchant () "Handbook of Management Control Systems ,"  The Accounting Review  A. Belkaoui, Quorum, 1986, 840-841.
Kenneth Merchant () "Fraudulent and Questionable Financial Reporting: A Corporate Perspective ,"  Financial Executives Research Foundation, 84.
Kenneth Merchant () "How and Why Firms Disregard the Controllability Principle ,"  Accounting and Management: Field Study Perspectives  Harvard Business School Press, 316-338.
Kenneth Merchant () "How to Deal with Fraudulent Financial Reporting ,"  Chief Financial Officer U.S.A., 285-287.
Kenneth Merchant, W. Burns () "Measurements to Cure Management Myopia ,"  Business Horizons, 56-64.
Kenneth Merchant, R. Simons () "Research on Control in Complex Organizations: An Overview ,"  Journal of Accounting Literature, 183-203.
Kenneth Merchant () "Budgeting and the Prospensity to Create Budgetary Slack ,"  Accounting Organizations and Society, 201-210.
Kenneth Merchant () "Control in Business Organizations ,"  Ballinger, 161.
Kenneth Merchant () "Organizational Controls and Discretionary Program Decision Making: A Field Study ,"  Accounting, Organizations and Society, 67-85.
Kenneth Merchant () "Performance Measurement and Control Issues in Small Businesses ,"  The Accounting Profession and the Middle Market  DePaul University, 81-103.
Kenneth Merchant () "Enciclopedia de Direccion y Administracion de la Empresa ,"  Ediciones Orbis, 221-240.
Kenneth Merchant () "Influences on Departmental Budgeting: An Empirical Examination of a Contingency Model ,"  Accounting, Organizations and Society, 291-307.
Kenneth Merchant () "The Control Function of Management ,"  Sloan Management Review, 43-55.
Kenneth Merchant () "The Design of the Corporate Budgeting System: Influences on Managerial Behavior Performance ,"  The Accounting Review, 813-827.
Kenneth Merchant () "Accounting Aggregation: User Preferences and Decision Making ,"  Accounting, Organizations and Society, 187-210.