by Susanna Gallani, Ranjani Krishnan - Publications - Faculty & Research

02 Oct 2015
Working Paper Summaries

Is Mandatory Nonfinancial Performance Measurement Beneficial?

Keywords: by Susanna Gallani, Takehisha Kajiwara & Ranjani Krishnan; Health

25 Nov 2019
Working Paper Summaries

The Effect of Systems of Management Controls on Misreporting

Keywords: by Aishwarrya Deore, Susanna Gallani, and Ranjani Krishnan

26 Oct 2015
Working Paper Summaries

Applications of Fractional Response Model to the Study of Bounded Dependent Variables in Accounting Research

Keywords: by Susanna Gallani, Ranjani Krishnan & Jeffrey M. Wooldridge; Accounting

19 Feb 2019
First Look

New Research and Ideas, February 19, 2019

may be better directed at other reforms. Mission, Mission on the Wall — Do You Have a Purpose After All? By: Deore, Aishwarrya, Susanna Gallani, and Ranjani View Details

Keywords: Sean Silverthorne

01 Sep 2015
First Look

First Look -- September 1, 2015

Mandatory Nonfinancial Performance Measurement Beneficial? By: Gallani, Susanna, Takehisa Kajiwara, and Ranjani Krishnan Abstract—We use value of information theory and examine... View Details

Keywords: Sean Silverthorne

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Accounting & Management Awards & Honors - Faculty & Research

Management Science Distinguished Service Award in 2016. 2015 Jonas Heese : "Regulator Leniency and Mispricing in Beneficent Nonprofits” (with Ranjani Krishnan and Frank Moers) was selected for publication in... View Details

Article

Value of New Performance Information in Healthcare: Evidence from Japan

By: Susanna Gallani, Takehisa Kajiwara and Ranjani Krishnan

Mandatory measurement and disclosure of outcome measures are commonly used policy tools in healthcare. The effectiveness of such disclosures relies on the extent to which the new information produced by the mandatory system is internalized by the healthcare... View Details

Keywords: Value Of Information; Feedback; Patient Satisfaction; Healthcare; Health Care and Treatment; Satisfaction; Information; Measurement and Metrics; Performance Improvement

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February 2023
Article

The Effect of Systems of Management Controls on Honesty in Managerial Reporting

By: Aishwarrya Deore, Susanna Gallani and Ranjani Krishnan

While budgetary controls with capital rationing are optimal in theory and widespread in practice, empirical research documents their association with higher employee dishonesty compared to budgetary controls without rationing. In this study, we examine whether... View Details

Keywords: Directing Controls; Misreporting; Mission Statements; Participative Budgeting; Stewardship Theory; Systems Of Management Controls; Capital; Budgets and Budgeting; Mission and Purpose