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Martin Holzhacker

Email: holzhacker@broad.msu.edu
Associate Professor
Department: Accounting and Information Systems
Office:
 North Business Building
632 Bogue St Rm N256
East Lansing, MI 48824
Phone: (517) 432-3035
Curriculum Vitae
Areas of Expertise
  • Biography
    Martin has taught managerial accounting in the Executive MBA, Full-time MBA, masters and undergraduate accounting programs. He received his doctorate degree from WHU-Otto Beisheim School of Management and his master degree from University of Mannheim, both in Germany. Prior to joining MSU, he has been an assistant professor at Rotterdam School of Management in the Netherlands.

    Martin's research focuses on the design of internal accounting practices such as cost management, target setting, performance measurement, and contracting. In his research, Martin cooperates and studies a variety of organizations in manufacturing, services, health care and government. He has been recognized by the American Accounting Association with the Best Early Career Researcher in Management Accounting Award and Outstanding Doctoral Dissertation Runner-up Award in Managerial Accounting. He also serves on the editorial board of Accounting, Organizations, and Society and Journal of Management Accounting Research.




  • Publications
    Article
    “Calculative Trust and Interfirm Contracts”, with A. Susarla and R. Krishnan, Management Science (2020), 66 (11), 5465-5484. 
    Article
    “Relative Target Setting and Cooperation“, with Stephan Kramer, Michal Matejka, and Nick Hoffmeister, Journal of Accounting Research (2019), 57 (1), 211-239.
    Article
    “Relative Performance Evaluation and the Ratchet Effect“, with Pablo Casas-Arce, Michal Matejka and Matthias D. Mahlendorf, Contemporary Accounting Research (2018), 35(4), 1702-1731.
    Article
    “Unraveling the Black Box of Cost Behavior: an Empirical Investigation of Risk Drivers, Managerial Resource Procurement, and Cost Elasticity“, with Ranjani Krishnan and Matthias D. Mahlendorf, The Accounting Review (2015), 90 (6), 2305-2336.  
    Article
    “The Impact of Changes in Regulation on Cost Behavior“, with Ranjani Krishnan and Matthias D. Mahlendorf, Contemporary Accounting Research (2015), 32 (2), 534-566.
    Article
    “Direct and Spillover Effects of Quality Disclosure Regulation: Evidence from California Hospitals” with A. Deore and R. Krishnan, Management Science (2024), 70 (4), 2477-2496. 
  • Courses
    • ACC 341: Accounting for Management Decision Making
    • MBA 812: Accounting Decision Making
    • PIM 812: Managerial Accounting
    • PIM 812: Managerial Accounting (EMBA Flex)
    • ACC 874: Performance Measurement and Control Systems
  • Awards
    • Best Early Career Researcher in Management Accounting Award
      by the Management Accounting Section of the American Accounting Association
    • Faculty Excellence in Research Award
      by the Department of Accounting and Information Systems at Michigan State University
    • Outstanding Reviewer Award
      by the Journal of Management Accounting Research (JMAR)
    • Outstanding Doctoral Dissertation Award - Runner up
      by the Management Accounting Section of the American Accounting Association
  • Media Mentions

Related News:

Research
Supporting the ‘global village’ of accounting research 
The Broad College hosted the 16th annual Global Management Accounting Research Symposium in June 2019.
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