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DDBA 8551 Seminar in Accounting-Based Performance Evaluation Systems: Welcome & Course Readings

Welcome to your course guide

Please find your required library readings below. If you have problems with the links below, please contact the Library. If you have APA questions about these materials, please contact the Writing Center.

DDBA 8551 Course Readings

After clicking on a citation below, enter your myWalden user name and password at the prompt.

Please Ask a Librarian if you have any questions about the links.


Ackerman, J. L. (2016). Using performance-based KPIs in accounting firms. The CPA Journal, 86(12), 68–69. Retrieved from

Aryanto, R., Fontana, A., & Afiff, A. Z. (2015). Strategic human resource management, innovation capability and performance: An empirical study in Indonesia software industry. Procedia-Social and Behavioral Sciences, 211, 874–879. doi:10.1016/j.sbspro.2015.11.115

Baldenius, T., Glover, J., & Xue, H. (2016). Relational contracts with and between agents. Journal of Accounting & Economics, 61(2/3), 369–390. doi:10.1016/j.jacceco.2016.01.002

Brüggen, A. (2015). An empirical investigation of the relationship between workload and performance. Management Decision, 53(10), 2377–2389. doi:10.1108/MD-02-2015-0063

Bugeja, M., Matolcsy, Z., & Spiropoulos, H. (2017). The CEO pay slice: Managerial power or efficient contracting? Some indirect evidence. Journal of Contemporary Accounting & Economics, 13(1), 69–87. doi:10.1016/j.jcae.2017.01.003

Caraiman, A.-C. (2016). Evaluation of accounting information system performance at trade entities: Economic efficiency of accounting information system at trade entities. Ovidius University Annals, Series Economic Sciences, 16(1), 474–480. Retrieved from

Chen, T.-T., Lai, M.-S., & Chung, K.-P. (2016). Participating physician preferences regarding a pay-for-performance incentive design: A discrete choice experiment. International Journal for Quality in Health Care, 28(1), 40–46. doi:10.1093/intqhc/mzv098 

Cugueró-Escofet, N., & Rosanas, J. M. (2017). The ethics of metrics: Overcoming the dysfunctional effects of performance measurements through justice. Journal of Business Ethics, 140(4), 615–631. doi:10.1007/s10551-016-3049-

de Grosbois, D. (2016). Corporate social responsibility reporting in the cruise tourism industry: A performance evaluation using a new institutional theory based model. Journal of Sustainable Tourism, 24(2), 245–269. doi:10.1080/09669582.2015.1076827

Dekker, H. C. (2016). On the boundaries between intrafirm and interfirm management accounting research. Management Accounting Research, 31, 86–99. doi:10.1016/j.mar.2016.01.001

Dekker, H. C., Ding, R., & Groot, T. (2016). Collaborative performance management in interfirm relationships. Journal of Management Accounting Research, 28(3), 25–48. doi:10.2308/jmar-51492

Delaney, D., McManus, L., & Lamminmaki, D. (2016). The nature and effectiveness of sponsorship performance measurement systems. Australasian Marketing Journal, 24(1), 29–37. doi:10.1016/j.ausmj.2015.12.001

Drakaki, M., & Tzionas, P. (2016). Modeling and performance evaluation of an agent-based warehouse dynamic resource allocation using Colored Petri Nets. International Journal of Computer Integrated Manufacturing, 29(7), 736–753. doi:10.1080/0951192X.2015.1130239

Eisenkopf, G., & Teyssier, S. (2016). Principalā€agent and peer relationships in tournaments. Managerial & Decision Economics, 37(2), 127–139. doi:10.1002/mde.2698

Feltham, G. A., Hofmann, C., & Indjejikian, R. J. (2016). Performance aggregation and decentralized contracting. The Accounting Review, 91(1), 99–117. doi:10.2308/accr-51111

Hsieh, C.-T., Huang, H.-C., & Lee, W.-L. (2016). Using transaction cost economics to explain open innovation in start-ups. Management Decision, 54(9), 2133–2156. doi:10.1108/MD-01-2016-0012

Hu, B., & Feng, Y. (2017). Optimization and coordination of supply chain with revenue sharing contracts and service requirement under supply and demand uncertainty. International Journal of Production Economics, 183, 185–193. doi:10.1016/j.ijpe.2016.11.002

Hu, Y., Tian, X., & Zhu, Z. (2016). Market transaction characteristics and pricing effect of accounting valuation models. China Finance Review International, 6(1), 2–31. doi:10.1108/CFRI-05-2015-0036

Khalil, M., & Simon, J. (2014). Efficient contracting, earnings smoothing and managerial accounting discretion. Journal of Applied Accounting Research, 15(1), 100–123. doi:10.1108/JAAR-06-2012-0050

Lechner, E. (2016). Organizations with changing structures: How to control? Pacific Accounting Review, 28(4), 471–482. doi:10.1108/PAR-02-2016-0025

Liu, Y., Luo, Y., Huang, Y., & Yang, Q. (2017). A diagnostic model of private control and collective control in buyer-supplier relationships. Industrial Marketing Management, 63, 116–128. doi:10.1016/j.indmarman.2016.11.003

Low, K. Y. J., & Ho, E. Y.-C. (2016). A knowledge-based theory of the multinational economic organization. Long Range Planning, 49(6), 641–647. doi:10.1016/j.lrp.2015.12.004

Luchko, M. (2016). Contract theory: Selected issues of accounting and analysis. Socio-Economic Problems and the State, 15(2), 71–77. Retrieved from

Martin, G., Farndale, E., Paauwe, J., & Stiles, P. G. (2016). Corporate governance and strategic human resource management: Four archetypes and proposals for a new approach to corporate sustainability. European Management Journal, 34(1), 22–35. doi:10.1016/j.emj.2016.01.002

Mohr, Z. (2017). Cost accounting at the service level: An analysis of transaction cost influences on indirect cost measurement in the cost accounting plans of large US cities. Public Administration Quarterly, 41(1), 91–129. Retrieved from

Mohr, Z. T. (2016). Performance measurement and cost accounting: Are they complementary or competing systems of control? Public Administration Review, 76(4), 616–625. doi:10.1111/puar.12503

Otley, D. (2016). The contingency theory of management accounting and control: 1980–2014. Management Accounting Research, 31, 45–62. doi:10.1016/j.mar.2016.02.001

Páez-Pérez, D., & Sánchez-Silva, M. (2016). A dynamic principal-agent framework for modeling the performance of infrastructure. European Journal of Operational Research, 254(2), 576–594. doi:10.1016/j.ejor.2016.03.027

Poblador, P. E. T. (2016). Principal-agent compensation practices in a stakeholder-oriented Smokey Mountain cooperative. DLSU Business & Economics Review, 25(2), 115–128. Retrieved from

Prior, D. D. (2016). Incorporating exchange governance in service-dominant logic: Lessons from transaction cost economics. Marketing Theory, 16(4), 553–560. doi:10.1177/1470593116635879

Siengthai, S., & Pila-Ngarm, P. (2016). The interaction effect of job redesign and job satisfaction on employee performance. Evidence-based HRM: A Global Forum for Empirical Scholarship, 4(2), 162–180. doi:10.1108/EBHRM-01-2015-0001

Vann, C. E. (2016). Strategic benefits of integrating the managerial accounting function with supply chain management. Journal of Corporate Accounting & Finance, 27(3), 21–30. doi:10.1002/jcaf.22138

Other Readings

Optional or supplemental readings may or may not be available in the library. Find further information about optional readings here.

If you have questions about your required course textbooks, please contact Customer Care at