By Professor Mandy Man-Sum Cheng

Books

Kang HH; Cheng MM, 2002, Business reporting and intangible assets: empirical evidence from Australia and Korea, Korea-Australasia Research Centre (KAREC), University of NSW

Book Chapters

Cheng M, 2024, 'Doing experimental research on performance measurement (with a little help from technology)', in Lillis A; Grafton J (ed.), Handbook on Performance Measurement for Management Control, Edward Elgar, http://dx.doi.org/10.4337/9781803920672.00029

Cheng MM-S, 2012, 'Strategic Performance Measurement Systems and Managerial Judgements', in Gregoriou GN; Finch N (ed.), BEST PRACTICES IN MANAGEMENT ACCOUNTING, PALGRAVE, pp. 166 - 181, http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000308034300012&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1

Cheng MM, 2012, 'Strategic performance measurement systems and managerial judgments', in Gregoriou GN; Finch N (ed.), Best Practices in Management Accounting, Palgrave Macmillan, UK, pp. 166 - 181, http://www.amazon.com/Best-Practices-Management-Accounting-Gregoriou/dp/0230358365#reader_0230358365

Journal articles

Cheng MM; Wu S; Yang D, 2024, 'Keeping Up with the Joneses during an Economic Crisis: The Effect of Different Types of Pay Cuts on Employee Performance', Journal of Management Accounting Research, 36, pp. 135 - 152, http://dx.doi.org/10.2308/JMAR-2023-039

Ko JCW; Cheng MM; Green WJ, 2024, 'Stakeholder Focus or Strategy Focus? An Eye-Tracker Study on the Effect of Presentation Format on Nonprofessional Investors’ Information Processing Patterns', European Accounting Review, 33, pp. 1521 - 1548, http://dx.doi.org/10.1080/09638180.2023.2194666

Cheng MM; Perego P; Soderstrom NS, 2023, 'Sustainability and Management Accounting Research', Journal of Management Accounting Research, 35, pp. 1 - 11, http://dx.doi.org/10.2308/JMAR-2023-054

Wang KK; Cheng MM; Chang LJ, 2023, 'Reducing Strategy Surrogation: The Effects of Performance Measurement System Flexibility and Environmental Dynamism', Accounting Review, 98, pp. 435 - 456, http://dx.doi.org/10.2308/TAR-2019-0523

Loh CY; Cheng MM; Coyte R, 2023, 'The effect of mood and information sequence on third party evaluation of escalating capital investment projects', Management Accounting Research, 58, http://dx.doi.org/10.1016/j.mar.2022.100819

Cheng M, 2022, 'How do you like your digital advisors? A review of research on the behavioral responses to decision algorithms in the management accounting context', China Management Accounting Review, 3, pp. 119 - 132, http://cmar.cacfo.com/

Anderson SW; Cheng MM; Phua YS, 2022, 'Influence of Control Precision and Prior Collaboration Experience on Trust and Cooperation in Inter-Organizational Relationships', Accounting Review, 97, pp. 1 - 22, http://dx.doi.org/10.2308/TAR-2019-0514

Casas-Arce P; Cheng MM; Grabner I; Modell S, 2022, 'Managerial Accounting for Decision-Making and Planning', Journal of Management Accounting Research, 34, pp. 1 - 7, http://dx.doi.org/10.2308/jmar-10784

Green WJ; Cheng MM, 2019, 'Materiality judgments in an integrated reporting setting: The effect of strategic relevance and strategy map', Accounting, Organizations and Society, 73, pp. 1 - 14, http://dx.doi.org/10.1016/j.aos.2018.07.001

Cheng M; Dinh T; Schulz W; Assel M, 2019, 'The effect of bonus deferral on managers’ investment decisions.', Behavioral Research in Accounting, http://dx.doi.org/10.2308/bria-52463

Loh CY; Coyte R; Cheng MM, 2018, 'Is a fresh pair of eyes always better? The effect of consultant type and assigned task purpose on communicating project escalation concerns', Management Accounting Research, pp. 1 - 14, http://dx.doi.org/10.1016/j.mar.2018.09.002

Cheng MM; Humphreys KA; Zhang YY, 2018, 'The interplay between strategic risk profiles and presentation format on managers' strategic judgments using the balanced scorecard', Accounting, Organizations and Society, http://dx.doi.org/10.1016/j.aos.2018.05.009

Cheng MM; Tan HT; Trotman KT; Tse A, 2017, 'The impact of the timing of a prior year’s auditor concessions on financial officers’ judgments', Auditing: A Journal of Practice & Theory, 36, pp. 43 - 62, http://dx.doi.org/10.2308/ajpt-51517

Anderson SW; Chang HF; Cheng MM; Phua YS, 2017, 'Getting to Know You: Trust Formation in New Buyer-Supplier Relationships and the Investment Consequences for Management Control and Collaboration', Contemporary Accounting Research, 34, pp. 940 - 965, http://dx.doi.org/10.1111/1911-3846.12282

Ang N; Cheng M, 2016, 'Does Self-certification Encourage or Reduce Escalation of Commitment?', Behavioral Research in Accounting, 28, pp. 1 - 16, http://dx.doi.org/10.2308/bria-51468

Cheng MM; Humphreys KA, 2016, 'Managing strategic uncertainty: The diversity and use of performance measures in the balanced scorecard', Managerial Auditing Journal, 31, pp. 512 - 534, http://dx.doi.org/10.1108/MAJ-12-2015-1286

Cheng MM; Green WJ; Ko JCW, 2015, 'The impact of strategic relevance and assurance of sustainability indicators on investors’ decisions', Auditing, 34, pp. 131 - 162, http://dx.doi.org/10.2308/ajpt-50738

Cheng M; Green W; Conradie P; Konishi N; Romi A, 2014, 'The International Integrated Reporting Framework: Key Issues and Future Research Opportunities', Journal of International Financial Management and Accounting, 25, pp. 90 - 119, http://dx.doi.org/10.1111/jifm.12015

Cheng MM; Coyte R, 2014, 'The effects of incentive subjectivity and strategy communication on knowledge-sharing and extra-role behaviours', Management Accounting Research, 25, pp. 119 - 130, http://dx.doi.org/10.1016/j.mar.2013.07.003

Mahama H; Cheng MM, 2013, 'The Effect of Managers' Enabling Perceptions on Costing System Use, Psychological Empowerment, and Task Performance', Behavioral Research in Accounting, 25, pp. 89 - 114, http://dx.doi.org/10.2308/bria-50333

Chang LJ; Cheng MM; Trotman KT, 2013, 'The effect of outcome and process accountability on customer-supplier negotiations', Accounting Organizations and Society, 38, pp. 93 - 107, http://dx.doi.org/10.1016/j.aos.2012.12.002

Cheng MM; Humphreys KA, 2012, 'The differential improvement effects of the strategy map and scorecard perspectives on managers’ strategic judgments.', Accounting Review, 87, pp. 899 - 924, http://dx.doi.org/10.2308/accr-10212

Cheng MM; Mahama H, 2011, 'The impact of capital proposal guidelines and perceived preparer biases on reviewers’ investment evaluation decisions', Australian Journal of Management, 36, pp. 349 - 370

Cheng MM; Schulz A; Booth P, 2009, 'Knowledge transfer in project reviews: the effect of self-justification bias and moral hazard', Accounting and Finance, 49, pp. 75 - 93

Simnett R; Kang HH; Roebuck PJ; Cheng MM, 2009, 'The Employment Landscape for Accounting Graduates and Work Experience Relevance.', Australian Accounting Review, 19, pp. 342 - 351, http://dx.doi.org/10.1111/j.1835-2561.2009.00071.x

Cheng MM; Hsieh C, 2009, 'Transfer price negotiation in the presence of unequal bargaining power: the effect of peer evaluation scheme on inter-divisional profit distribution', Australian Accounting Review, 19, pp. 195 - 206

Chang LJ; Cheng MM; Trotman KT, 2008, 'The effect of framing and negotiation partner's objective on judgments about negotiated transfer prices', Accounting Organizations and Society, 33, pp. 704 - 717

Kang HH; Cheng MM; Gray SJ, 2007, 'Corporate governance and board composition: Diversity and independence of Australian boards', Corporate Governance - An International Review, 15, pp. 194 - 207, http://dx.doi.org/10.1111/j.1467.8683.2007.00554.x

Cheng MM; Luckett PF; Mahama H, 2007, 'The Effect of perceived Conflict among Multiple Performance Goals and Goal Difficulty on Task Performance', Accounting and Finance, 47, pp. 221 - 242

Cheng MM; Luckett PF; Schulz A, 2003, 'The effects of cognitive style diversity on decision-making dyads: an empirical analysis in the context of a complex task', Behavioral Research in Accounting, 15, pp. 13 - 36, http://dx.doi.org/10.2308/bria.2003.15.1.39

Cheng MM; Schulz A; Luckett PF; Booth P, 2003, 'The effects of hurdle rates on the level of escalation of commitment in capital budgeting', Behavioral Research in Accounting, 15, pp. 37 - 60, http://dx.doi.org/10.2308/bria.2003.15.1.63

Cheng MM; Schulz A, 2002, 'Persistence in capital budgeting reinvestment antecedent and information asymmetry moderator: A note', Accounting and Finance, 42, pp. 73 - 86

Cheng MM; Humphreys KA, 'Improving Managerial Judgments of Information Relevance and Strategy Appropriateness Using the BSC and the Strategy Map', SSRN Electronic Journal, http://dx.doi.org/10.2139/ssrn.1191482

Theses / Dissertations

Cheng MM, 2005, An empirical investigation into the behavioural effects of multiple performance measurement systems

Preprints

Anderson SW; Chang F; Cheng MM; Phua YS, Getting to Know You: Trust Formation in New Interfirm Relationships and the Consequences for Investments in Management Control and the Collaboration, http://dx.doi.org/10.2139/ssrn.2694788

Cheng MM; Ko JCW; Green W, Stakeholder Focus or Strategy Focus? An Eye-Tracker Study on the Effect of Presentation Format on Nonprofessional Investors’ Information Processing Patterns, http://dx.doi.org/10.2139/ssrn.4385849

Cheng MM; Perego P; Soderstrom NS, Sustainability and Management Accounting Research, http://dx.doi.org/10.2139/ssrn.4530005

Other

Cheng M, 2017, Autographic design: how a simple system of self-certification can deter people from putting their interests above those of the organisation.

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