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Mike Shields

Schaberg Chair Emeritus
Department: Accounting and Information Systems
Curriculum Vitae
  • Biography
    Mike Shields, Professor and Schaberg Endowed Chair in Accounting Emeritus, received a Ph.D. from the University of Pittsburgh in 1978 and an honorary doctoral degree from the Turku School of Economics (Finland) in 2000. Mike received the American Accounting Association's Lifetime Contribution to Management Accounting Award in 2018. In 2016, Mike received the European Accounting Association's Anthony G. Hopwood Award for Academic Leadership and the Institute of Management Accountants Research Foundation Siegel Lifetime Achievement Award for Management Accounting Research. In 2013 he won Michigan State University's Distinguished Faculty Award. Mike received the Lee Brummet Distinguished Service Award for Educators from the Institute for Management Accountants in 2006 and the American Accounting Association's Notable Contributions to Management Accounting Literature Award in 2008 and 2013. In 2008 he received the American Accounting Association's Notable (Lifetime) Contribution Award in Behavioral Accounting Literature. Mike's research uses psychology theories and research methods to investigate causes and effects of budgets, controls, performance measures, performance evaluation, and incentives. Mike has co-edited three books and published over 75 articles in journals including Journal of Accounting Research, The Accounting Review, Accounting, Organizations and Society, Contemporary Accounting Research, Accounting Horizons, Journal of Management Accounting Research, Management Accounting Research, and Management Science. He was an editor of Accounting, Organizations and Society, the editor of the Journal of Management Accounting Research, and President of the Management Accounting Section of the American Accounting Association. Mike was a co-founder and co-organizer of two conference series: the annual Global Management Accounting Research Symposium (GMARS) and the biannual New Directions in Management Accounting: Innovations in Practice and Research. He was also a director of the IMA Research Foundation of the Institute of Management Accountants and a member of the Research Board of the Chartered Institute of Management Accountants.  




  • Publications
    Article
    Luft, J. and M. Shields. 2001. Why does fixation persist? Experimental evidence on the judgment performance effects of expensing intangibles. The Accounting Review 76 (4): 561-587.



    Article
    Luft, J. and M. Shields. 2003. Mapping management accounting: Graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society 28 (2-3): 169-249.



    Article
    Covaleski, M., H. Evans, J. Luft, and M. Shields. 2003. Budgeting research: Three theoretical perspectives and criteria for selective integration. Journal of Management Accounting Research 15: 3-49.



    Article
    Krishnan, R., J. Luft, and M. Shields. 2005. Effects of accounting-method choices on subjective performance-measure weighting: Experimental evidence on precision and error covariance. The Accounting Review 80 (4):1163-1192.



    Article
    Farrell, A., J. Luft, and M. Shields. 2007. Accuracy in judging the nonlinear effects of cost and profit drivers. Contemporary Accounting Research 24 (4): 1139-1169.



    Article
    Rowe, C., J. Birnberg, and M. Shields. 2008. Effects of organizational process change on responsibility accounting and revelations of managers’ private knowledge. Accounting, Organizations and Society 33 (2–3): 164-198.



    Article
    Rowe, C., M. Shields, and J. Birnberg. 2012. Hardening soft accounting information: Games for planning organizational change. Accounting, Organizations and Society 37 (4): 260-279.



    Book
    Luft, J. and M.  Shields. 2010. Psychology Models of Management Accounting. now Publishers, Inc.
    Book
    Chapman, C., A. Hopwood and M. Shields. 2007. Handbook of Management Accounting Research Volume 1. Elsevier.
    Book
    Chapman, C., A. Hopwood and M. Shields. 2007. Handbook of Management Accounting Research Volume 2. Elsevier.
    Article
    Luft, J. and M. Shields. 2014. Subjectivity in developing and validating causal arguments in positivist accounting research. Accounting, Organizations and Society 39 (7): 550-558.



    Article
    Shields, M. 2015. Established management accounting knowledge. Journal of Management Accounting Research 27 (1): 123-132.



    Book
    Chapman, C., A. Hopwood and M. Shields. 2009. Handbook of Management Accounting Research Volume 3. Elsevier.
    Article
    Luft, J., M. Shields, and T. Thomas. 2016. Additional information in accounting reports: Effects on management decisions and subjective performance evaluations under causal ambiguity. Contemporary Accounting Research 33 (2): 526-550.



    Article
    Gallani, S. R. Krishnan, E. Marinich, and M. Shields. 2019. Budgeting, psychological contracts, and budgetary misreporting. Management Science 65(6): 2924-2945.



    Article
    Shields, M. 2018. A perspective on management accounting research. Journal of Management Accounting Research 30 (3): 1-11.
    Article
    Luft, J. and M. Shields. 2010. Psychology models of management accounting. Foundations and Trends in Accounting 4 (3–4): 199-345.




    Article
    Birnberg, J. and M. Shields. 2020. Journal of Management Accounting Research at 30 Years: Reflections on Its Context, Creation, Challenges, and Contributions. Journal of Management Accounting Research 32 (1): 1-10.




Related News:

Broad Professor Honored with Lifetime Contribution Award  
Mike Shields honored by American Accounting Association
Broad Leads Managerial Accounting Research in Latest Rankings 
Broad ranked #1 in managerial accounting research in the latest Brigham Young University accounting research rankings.
Award-Winning Faculty 
More than two-thirds of the faculty members have been recognized with some type of teaching and/or research award