Thumbnail

Kenneth Merchant

Deloitte & Touche LLP Chair in Accountancy and Professor of Accounting
Building
HOH
Room / Office
606

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.

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