Areas of Expertise

Managerial (strategic) Control Systems, Budgeting Systems, Costing Systems, Target Costing, Financial and Non-Financial Control Systems, Activity-based Costing

Academic Degrees

• Ph.D., Ohio State University, 1987

Professional Experience

• Tuck School-Dartmouth College
• Visiting Professor, Theseus Institute, France
• Visiting Professor, International University of Japan
• Visiting Professor, Helsinki School of Economics

Awards, Honors & Certificates

• Various Teaching Awards
• Currently Serves on 3 Editorial Boards
• FedEx Faculty Fellowship
• KPMG Faculty Fellowship

Selected Publications

• Fisher, J. G., Fredrickson, J. R., and Peffer, S. A. (2002). The Effect of Information Asymmetry on Negotiated Budgets: An Empirical Examination. Accounting, Organizations and Society, 27(1-2), 27-43.

  Abstract

  Abstract

  This study examines 3 issues: 1. the effect of information asymmetry on the budget negotiation process, 2. the effect of information asymmetry on budgetary slack when budgets are set through a negotiation process, and 3. whether subordinates consider superiors imposing a budget following a failed negotiation as being low in procedural justice, which in turn causes low subordinate performance. The results suggest that smaller differences in initial negotiation positions do not indicate a higher likelihood of agreement when initial differences are due to differential information asymmetry. Having superiors impose a budget after a failed negotiation causes justice or fairness considerations to demotivate subordinates.

Edited on July 9, 2021