Biography
Tyler Thomas received his Ph.D. in accounting from Michigan State University. He previously taught at Washington State University in Vancouver and has four years of experience as an auditor for the Washington State Department of Revenue. Thomas’ research examines how management accounting information can influence individuals’ judgments, decisions, and motivations. He focuses on how cost accounting, performance measurement, and other accounting-related factors can affect individual motivation to exert effort and make decisions in line with organizational goals.
Research
Selected Accepted Journal Articles
Martin, R. & Thomas, T. (2021). Target Setting with Compensation Discretion: How are Ex Ante Targets Affected When Superiors Have Ex Post Discretion? Accounting, Organizations and Society
Selected Published Journal Articles
Martin, R. & Thomas, T. (2022). Target Setting with Compensation Discretion: How are Ex Ante Targets Affected When Superiors Have Ex Post Discretion? Accounting, Organizations and Society
Thomas, T. & Thornock, T. (2021). How Incomplete Information of Team Member Contributions Affects Subsequent Contributions: The Moderating Role of Social Value Orientation Journal of Management Accounting Research
Majerczyk, M. & Thomas, T. (2021). Superiors’ Discretionary Allocations when Agents Face Disparate Performance Risk Journal of Management Accounting Research
Thomas, T. (2016). Motivating Revisions of Management Accounting Systems: An Examination of Organizational Goals and Accounting Feedback Accounting, Organizations and Society
Luft, J. & Shields, M. & Thomas, T. (2016). Additional Information in Accounting Reports: Effects on Management Decisions and Subjective Performance Evaluation Under Causal Ambiguity Contemporary Accounting Research
Selected Submitted Journal Articles
Martin, R. & Thomas, T. & Yatsenko, D. (2022). Shielding the Workforce: How Do Subordinates’ Controls Influence Superiors’ Target-Setting Decisions? Contemporary Accounting Research
Olczak, V. & Thomas, T. & Yatsenko, D. (2022). Because I Care: The Effect of Value Congruence and Compensation Scheme on Target Setting and Performance in Social Mission Organizations The Accounting Review
Working Papers
Choi, J. & Ahn, S. & Thomas, T. Going for broke to help the cause: When does a social mission lead to riskier investment decisions?
Choi, J. & Haesebrouck, K. & Thomas, T. Motivating effortful information acquisition and honest reporting: The effect of input, output and hybrid control
Presentations
AAA Management Accounting Section Midyear Meeting (2021) The Impact of Input Information in the Performance Report on Employee Performance
BYU Accounting Research Symposium (2020) The Impact of Input Information in the Performance Report on Employee Performance
AAA Management Accounting Section Midyear Meeting (2020) Performance Effects of Strategic Alignment and Clarity
AAA Management Accounting Section Midyear Meeting (2020) The Effect of Performance on Workers’ Compensation Requests
Hawaii Accounting Research Conference (2020) Shielding the Workforce: Does Subordinate Contract Frame Induce Leniency in Superiors’ Decisions?
AAA Accounting, Behavior and Organizations Research Conference (2019) Performance Effects of Strategic Alignment and Clarity
AAA Accounting, Behavior and Organizations Research Conference (2019) Shielding the Workforce: Does Subordinate Contract Frame Induce Leniency in Superiors’ Decisions?
BYU Accounting Research Symposium (2019) Performance Effects of Strategic Alignment and Clarity
AAA Annual Meeting (2019) Performance Effects of Strategic Alignment and Clarity
AAA Annual Meeting (2019) Shielding the Workforce: Does Subordinate Contract Frame Induce Leniency in Superiors’ Decisions?
AAA Annual Meeting (2019) The Effect of Performance on Workers’ Compensation Requests
Global Management Accounting Research Symposium (2019) Performance Effects of Strategic Alignment and Clarity
Global Management Accounting Research Symposium (2019) Shielding the Workforce: Does Subordinate Contract Frame Induce Leniency in Superiors’ Decisions?
(2019) Shielding the Workforce: Does Subordinate Contract Frame Induce Leniency in Superiors’ Decisions?
Management Accounting Section Research Conference (2019) Shielding the Workforce: Does Subordinate Contract Frame Induce Leniency in Superiors’ Decisions?
Accounting, Behavior and Organizations Research Conference (2018) Compensation Discretion as Insurance: How are Targets and Bonuses Affected when Superiors Have a Back-up Plan?
BYU Accounting Research Symposium (2018) Adverse Effects of Confidence in Complex Cost Systems amid Competition
AAA Annual Meeting (2018) How Incomplete Information of Team Member Contributions Affects Subsequent Cooperation: Insights from a Public Goods Setting
Management Accounting Section Research Conference (2018) Superiors’ Discretionary Allocations when Agents Face Disparate Performance Risk
AAA Midwest Region Meeting (2017) Adverse Effects of Confidence in Complex Cost Systems amid Competition
AAA Midwest Region Meeting (2017) Compensation Discretion as Insurance: How are Targets and Bonuses Affected when Superiors Have a Back-up Plan?
AAA Midwest Region Meeting (2017) Superiors’ Discretionary Bonus Pool Allocations when Agents Face Disparate Performance Risk
University of Wisconsin-Madison (2017) As Long as Someone is Choosing: The Effect of Contract Frame and Subordinates’ Contract Choice on Superiors’ Compensation Decisions
BYU Accounting Research Symposium (2017) As Long as Someone is Choosing: The Effect of Contract Frame and Subordinates’ Contract Choice on Superiors’ Compensation Decisions
AAA Annual Meeting (2017) Compensation Discretion as Insurance: How are Targets and Bonuses Affected when Superiors Have a Back-up Plan?
AAA Annual Meeting (2017) Superiors’ Discretionary Bonus Pool Allocations when Agents Face Disparate Performance Risk
Management Accounting Section Research Conference (2017) Compensation Discretion as Insurance: How are Targets and Bonuses Affected when Superiors Have a Back-up Plan?
BYU Accounting Research Symposium (2016) Compensation Discretion as Insurance: How are Targets and Bonuses Affected when Superiors Have a Back-up Plan?
BYU Accounting Research Symposium (2016) Superiors’ Discretionary Bonus Pool Allocations when Agents Face Disparate Performance Risk
Iowa State University (2016) Compensation Discretion as Insurance: How are Targets and Bonuses Affected when Superiors Have a Back-up Plan?
AAA Managerial Accounting Section Midyear Conference (2016) Me vs. We: The Effect of Incomplete Team Member Feedback on Cooperation of Self-Regarding Individuals
UW-Madison Accounting Doctoral Alumni Conference (2015) Me vs. We: The Effect of Incomplete Team Member Feedback on Cooperation of Self-Regarding Individuals
GMARS – Global Management Accounting Research Symposium (2015) Me vs. We: The Effect of Incomplete Team Member Feedback on Cooperation of Self-Regarding Individuals
BRITE Lab Fall Research Symposium (2014) Me vs. We: The Effect of Incomplete Team Member Feedback on Effort Allocation between Individual and Team Performance
BYU Accounting Research Symposium (2014) Me vs. We: The Effect of Incomplete Team Member Feedback on Effort Allocation between Individual and Team Performance
University of Wisconsin-Madison (2014) Additional Information in Accounting Reports: Effects on Management Decisions and Subjective Performance Evaluations Under Causal Ambiguity
AAA Accounting, Behavior, and Organizations Research Conference (2013) Motivating Revisions of Management Accounting Revisions: An Examination of Organizational Goals and Accounting Feedback
GMARS – Global Management Accounting Research Symposium (2013) Motivating Revisions of Management Accounting Systems: An Examination of Organizational Goals and Accounting Feedback
Cornell University (2013) Motivating Revisions of Management Accounting Systems: An Examination of Organizational Goals and Accounting Feedback
Georgia Institute of Technology (2013) Motivating Revisions of Management Accounting Systems: An Examination of Organizational Goals and Accounting Feedback
University of Waterloo (2013) Motivating Revisions of Management Accounting Systems: An Examination of Organizational Goals and Accounting Feedback
University of Wisconsin-Madison (2013) Motivating Revisions of Management Accounting Systems: An Examination of Organizational Goals and Accounting Feedback
AAA Managerial Accounting Section Midyear Conference (2013) Motivating Revisions of Management Accounting Systems
Queen’s University (2013) Motivating Revisions of Management Accounting Systems: An Examination of Organizational Goals and Accounting Feedback
Accounting Rookie Conference (2012) Motivating Revisions of Management Accounting Systems
BYU Accounting Research Symposium (2012) Motivating Revisions of Management Accounting Systems
AAA Annual Meeting (2011) Effects of the Number of Performance Measures on Management Decisions and Subjective Performance Evaluations
AAA Managerial Accounting Section Midyear Conference (2011) Effects of the Number of Performance Measures on Management Decisions and Subjective Performance Evaluations
Teaching
Undergraduate Courses
Introduction to Financial and Managerial Accounting (MBA) (ACC 550), Spring 2008.
Advanced Cost Accounting (ACC 438), Spring 2008.
Advanced Accounting – Governmental and Nonprofit (ACC 430), Summer 2008.
Cost and Managerial Accounting (ACC 341), Fall 2009.
Cost Accounting (ACC 338), Summer 2008.
Cost Accounting (ACC 338), Spring 2008.
Cost Accounting (ACC 338), Fall 2007.
Cost Accounting (ACC 338), Spring 2007.
Cost Accounting (ACC 338), Fall 2006.
Introduction to Taxation (ACC 335), Fall 2007.
Cost Management Systems. (AIS 310), Spring 2015. Download Syllabus
Design of actual and standard cost systems for reporting product costs in job costing, process costing, and activity costing production environments. Overhead allocation methods. Budgeting and profit planning procedures. Techniques for variance analysis a
Service
Editorial and Reviewing Activities
Journal of Management Accounting Research – Since January 2016
Ad Hoc Reviewer
Journal of Management Accounting Research – January 2014 – December 2014
Ad Hoc Reviewer
Journal of Management Accounting Research – January 2014 – December 2015
Editorial Board Member
Accounting, Organizations and Society – Since January 2013
Ad Hoc Reviewer