Virtual Issue on Empirical Management Accounting Research

Margaret  Abernethy; Dennis  Campbell

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Article | Journal of Accounting Research | August 2018

Virtual Issue on Empirical Management Accounting Research

by Margaret Abernethy and Dennis Campbell

Keywords: management accounting; management accounting and control systems; Accounting;

Format: Electronic

Find at Harvard

Citation:

Abernethy, Margaret, and Dennis Campbell. "Virtual Issue on Empirical Management Accounting Research." Journal of Accounting Research (August 2018).

About the Author

Dennis Campbell

Dwight P. Robinson, Jr. Professor of Business Administration
Unit Head, Accounting and Management

Accounting and Management

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Teaching Plan | HBS Case Collection | September 2018

Eastern Bank: Innovating Through Eastern Labs

Karen Mills, Dennis Campbell and Aaron Mukerjee

Teaching Note for HBS No. 318-068.

Citation:
Mills, Karen, Dennis Campbell, and Aaron Mukerjee. "Eastern Bank: Innovating Through Eastern Labs." Harvard Business School Teaching Plan 319-037, September 2018. View Details

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Case | HBS Case Collection | March 2018 (Revised July 2018)

Whole Foods Under Amazon

Dennis Campbell, Tatiana Sandino, James Barnett and Christine Snively

In August 2017, Amazon acquired Whole Foods Market for $13.7 billion. Whole Foods was struggling with high costs and faced growing competition from traditional supermarkets offering more organic products. Prior to the acquisition, Whole Foods began rolling out a new order-to-shelf (OTS) inventory management system that many observers believed had led to shortages. For years, store team leaders at Whole Foods were empowered to make inventory decisions and tailor their stores to meet local needs, but the OTS system, and an increasing number of strict rules for purchasing and displaying goods, upset many employees. Should Amazon push Whole Foods to improve performance by emphasizing efficiency and standardization? Or should it aim to maintain a sense of empowerment among employees?

Keywords: Performance Efficiency; Performance Improvement; Employee Relationship Management; Acquisition; Change Management; Food and Beverage Industry; Retail Industry;

Citation:
Campbell, Dennis, Tatiana Sandino, James Barnett, and Christine Snively. "Whole Foods Under Amazon." Harvard Business School Case 118-074, March 2018. (Revised July 2018.) View Details

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Working Paper | HBS Working Paper Series | 2018

Making Sense of Soft Information: Interpretation Bias and Ex-Post Lending Outcomes

Dennis Campbell, Maria Loumioti and Regina Wittenberg Moerman

We explore how cognitive constraints can impede the effective processing and interpretation of less salient, non-quantitative (soft) information in private lending. Taking advantage of the internal reporting system of a large federal credit union, we delineate four important constraints likely to affect the lending process: (1) limited attention (or distraction), (2) task-specific human capital, (3) peer perception, and (4) learning over the credit cycle. Specifically, we find that utilizing soft information in lending decisions leads to worse credit outcomes when loan officers are busy or before weekends and national holidays; when loan officers had earlier non-banking and, in particular, sales-related experience; when both officers and borrowers are men, and when loan officers are members of informal organizational networks; and during periods of credit expansion. Overall, we provide novel evidence of non-agency related costs in the use of soft information in credit decisions.

Keywords: Soft Information; lending; credit; cognitive biases; Financing and Loans; Credit; Information; Decision Making; Situation or Environment;

Citation:
Campbell, Dennis, Maria Loumioti, and Regina Wittenberg Moerman. "Making Sense of Soft Information: Interpretation Bias and Ex-Post Lending Outcomes." Harvard Business School Working Paper, No. 18-110, April 2018. View Details

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Virtual Issue on Empirical Management Accounting Research

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