Rajiv D. Banker

Merves Chair in Accounting and Information Technology

210C Speakman Hall
Fox School of Business and Management
Temple University
Phone: 215.204.2029
E-mail: banker@temple.edu

Research Papers: Accounting

• "Incentive Contracting and Value-Relevance of Earnings and Cash Flows," With R. Huang and R. Natarajan, Journal of Accounting Research, (June 2009), 47, 3, pp. 647-678.
• "Importance of Measures of Past Performance: Empirical Evidence on Quality of e-Service Providers," With I. Hwang, Contemporary Accounting Research, (Summer 2008), 25, 2, pp. 307-337.
• “The Role of Manufacturing Practices in Mediating the Impact of Activity-based Costing on Plant Performance,” With I.R. Bardhan and T. Chen, Accounting, Organizations and Society, (January 2008), 33,1,  pp.1-19.
• "Cost Behavior and Fundamental Analysis of SG&A Costs," with M. Anderson, R. Huang and S. Janakiraman, Journal of Accounting Auditing and Finance, 22,1, (Winter 2007), pp.1-28.
• “The Moderating Role of Competition in the Relationship Between Nonfinancial Measures and Future Financial Performance,” with R. Mashruwala, Contemporary Accounting Research, 24, 3, (Fall 2007), pp.763-793.
• R. Banker, C. A. Navarro and R. Mashruwala, “Eficiencia relativa como indicador del rendimiento futuro,” Revista Iberoamericana de Contabilidad de Gestion, (July-December 2006), 4, 8, pp. 177-201.
• "Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness," with L. Chen, Accounting Review,(March 2006), pp.285-307.
• "Productivity Change, Technical Progress and Relative Efficiency Change in Public Accounting Industry," with H. Chang and R. Natarajan, Management Science,51, 2, (February 2005), pp. 291-304.
• “Association of Non-financial Performance Measures with the Financial Performance of a Lodging Chain,” with G. Potter and D. Srinivasan, Cornell Quarterly, 46, 4, (February 2005), pp.394-412.

• "The Balanced Scorecard: Judgmental Effects of Performance Measures Linked to Strategy," with H. Chang and M. Pizzini, Accounting Review,79,1, (January 2004), pp. 1-23.

• "The Public Accounting Industry Production Function," with H. Chang and R. Cunningham, Journal of Accounting and Economics 35, 2, (June 2003), pp. 255-281.

• "Are Selling, General and Administrative Costs Sticky?" with M. Anderson and S. Janakiraman, Journal of Accounting Research, 41, 1, (March 2003), pp. 47-63.

• "The Adequacy of Full Cost Based Pricing Heuristics," with S. Hansen, Journal of Management Accounting Research, Vol. 14, (2002), pp. 33-58.

• "Product Costing and Pricing Under Long Term Capacity Commitment," with I. Hwang and B. Mishra, Journal of Management Accounting Research, Vol. 14, (2002), pp. 79-97.

• "Impact of Information Technology Investments on Public Accounting Firm Productivity," with H. Chang and Y. Kao, Journal of Information Systems, 16, 2, (Fall 2002), pp. 209-222.

• "Performance Impact of Elimination of Direct Labor Variance Reporting: A Field Study," with S. Devaraj, R. Schroeder and K.K. Sinha, Journal of Accounting Research, 40, 4, (September 2002), pp. 1013-1036.
• "Strategic Management Accounting and Control," with H. H. Johnston, in Handwörterbuch Unternehmensrechnung und Controlling, ed. A. Wagenhofer, Schaeffer-Poeschel Publisher, Stuttgart, 2002.
• "Y2K Spending by Entrepreneurship Firms," with M. Anderson, R. Natarajan and S. Ravindran, Journal of Accounting and Public Policy, 20, 4-5, (Winter 2001), pp. 323-347.

• "An Empirical Analysis of Continuing Improvements Following the Implementation of a Performance-based Compensation Plan," with S.Y. Lee, G. Potter and D. Srinivasan, Journal of Accounting and Economics, 30, 3, (2001), pp. 315-350.

• "An Empirical Investigation of an Incentive Plan that Includes Nonfinancial Performance Measures," with G. Potter and D. Srinivasan, Accounting Review, 75, 1, (January 2000), pp. 65-92.
• “Standard Estimation, Standard Tightness, and Benchmarking: A Method with an Application to Nursing Services,” withH. Chang, S. Das,Journal of Management Accounting Research, 10, (1998), pp.133-152.
• "Accounting Earnings and Effort Allocation," with A. Thevaranjan, Managerial Finance, 23, 5, (1997), pp. 56-70.
• Comment on “Involuntary Benchmarking and Quality Improvement: The Effect of Mandated Public Disclosure on Hospitals,” Journal of Accounting, Auditing and Finance, 12, 3, (Summer 1997), pp. 347-352.
• "Shareholder Wealth Effects of Legislative Events: The Case of Airline Deregulation," with S. Das and C. Ou, Public Choice, 91, (1997), pp. 301-331.

• "A Framework for Analyzing Changes in Strategic Performance," with H. Chang and S. Majumdar, Strategic Management Journal, 17, 9, (November 1996), pp. 693-712.
• "Contextual Analysis of Performance Impacts of Outcome-Based Incentive Compensation," with S.Y. Lee, G. Potter and D. Srinivasan, Academy of Management Journal, 39, 4, (August 1996), pp. 920-948.
• "Impact of Work Teams on Manufacturing Performance: A Longitudinal Field Study," with J. Field, R. Schroeder and K.K. Sinha, Academy of Management Journal, 39, 4, (August 1996), pp. 867-890, published also in the Academy of Management Executive.
• "A Field Study of the Impact of a Performance-Based Incentive Plan," with S.Y. Lee and G. Potter, Journal of Accounting and Economics, 21, 3, (April 1996), pp. 195-226.

• "Profitability, Productivity and Cost Recovery Patterns in the U.S. Telecommunications Industry," with H. Chang and S. Majumdar, Review of Industrial Organization, (1996).
• "The Consequences of Evolving Competition on the Components of Profitability in U.S. Telecommunications," with H. Chang and S. Majumdar, Information Economics and Policy, 7, 1, (April 1995), pp. 37-56.

• "An Empirical Analysis of Manufacturing Overhead Cost Drivers," with G. Potter and R. Schroeder, Journal of Accounting and Economics, 19, 1, (January/February 1995), pp. 115-138.
• "Costs of Yield Variability," with S. Haribhakti and P. Sinha, Chinese Accounting Review, (1995).
• "Prior Financial Ratio Information and Differential Market Response to Regulatory Changes," with S. Das and C. Ou, Journal of Accounting, Auditing and Finance, (1995), pp. 699-718.
• "Flexibility of Activity Resources and Behavior of Activity Costs," with H. Chang, Chinese Accounting Review, (September 1994), pp. 23-50.
• "Product Costing and Pricing," with J. Hughes, Accounting Review, 69, 3, (July 1994), pp. 479-494.

• "Reporting Manufacturing Performance Measures to Workers: An Empirical Study," with G. Potter and R. Schroeder, Journal of Management Accounting Research, (Fall 1993), pp. 33-55.

• "Economic Implications of Single Cost Driver Systems," with G. Potter, Journal of Management Accounting Research, (Fall 1993), pp. 15-32.

• "An Empirical Study of Cost Drivers in the U.S. Airline Industry," with H. Johnston, Accounting Review, 68, 3, (July 1993), pp. 576-606.
• "Analyzing the Underlying Dimensions of Firm Profitability," with H. Chang and S. Majumdar, Managerial and Decision Economics, 14, 1, (January-February 1993), pp. 25-36.

• "Complementarity of Prior Accounting Information: The Case of Stock Dividend Announcements," with S. Das and S. Datar, Accounting Review, 68, 1, (January 1993), pp. 28-47.
• "Accounting for Productivity Gains," Chapter 2 in Creative and Innovative Approaches to the Science of Management, Y. Ijiri (Ed.), Quorum Books, New York, NY, (1993), pp. 27-42.

• "A Perspective on Research In Governmental Accounting," with W.W. Cooper and G. Potter, Accounting Review, 67, 3, (July 1992), pp. 496-510.

• "Selection of Efficiency Evaluation Models," Contemporary Accounting Research, 9, 1, (Fall 1992), pp. 343-355.

• "Optimal Transfer Pricing Under Postcontract Information," with S. Datar, Contemporary Accounting Research, 8, 2, (Spring 1992), pp. 329-352.

• "Testing the Optimality of a Performance Evaluation Measure for a Gainsharing Contract," with S. Datar and M. Mazur, Contemporary Accounting Research, (Spring 1990), pp. 809-824.

• "Economic Sufficiency and Statistical Sufficiency in the Aggregation of Accounting Signals," with A. Amershi and S. Datar, Accounting Review, 65, 1, (January 1990), pp. 113-130.
• "Productivity Measurement and Management Accounting," with S. Datar and R. Kaplan, Journal of Accounting, Auditing and Finance, 4, 4, (Fall 1989), pp. 528-554.

• "Sensitivity, Precision and Linear Aggregation of Signals for Performance Evaluation," with S. Datar, Journal of Accounting Research, 27, 1, (Spring 1989), pp. 21-39.
• "Analysis of Cost Variances for Management Control in Hospitals," with S. Das and S. Datar, Research in Governmental and Nonprofit Accounting, (1989), pp. 269-292.
• "An Introduction to Data Envelopment Analysis with Some of its Models and Their Uses," with A. Charnes, W.W. Cooper, J. Swarts and D. Thomas, Research in Governmental and Nonprofit Accounting, (1989), pp. 125-164.
• "Costs of Product and Process Complexity," with S. Datar, S. Kekre and T. Mukhopadhyay, Chapter 9 in Measuring Manufacturing Performance, R. Kaplan (Ed.), Harvard Business School Press, Boston, MA, (1989), pp. 269-290.
• "Incorporating Value Judgments in Efficiency Analysis," with R.C. Morey, Research in Governmental and Nonprofit Accounting, (1989), pp. 245-268.
• "Econometric Estimation and Data Envelopment Analysis," Research in Governmental and Nonprofit Accounting, (1989), pp. 231-244.
• "Determinants of School District Financial Reporting Practices," with B. Bunch and R. P. Strauss, Research in Governmental and Nonprofit Accounting, (1989), pp. 27-56.

• "Unobservable Outcomes and Multiattribute Preferences in the Evaluation of Managerial Performance," with S. Datar and A. Maindiratta, 5, 1, Contemporary Accounting Research, (Fall 1988), pp. 96-124.

• "Relevant Costs, Congestion and Stochasticity in Production Environments," with S. Datar and S. Kekre, Journal of Accounting and Economics, 10, 3, (Fall 1988), pp. 171-198.
• "Measurement of Productivity Improvements: An Empirical Analysis," with S. Datar and M. Rajan, Journal of Accounting, Auditing, and Finance, (Fall 1987), pp. 319-354.
• "Accounting for Labor Productivity in Manufacturing: An Application," with S. Datar, Chapter 7 in Accounting and Management: Field Study Perspectives, W. Bruns and R. Kaplan (Eds.), Harvard Business School Press, Boston, MA, (1987), pp. 169-203.
• "Analytical Agency Theory and Municipal Accounting: An Introduction and an Application," with J. Patton, Research in Governmental and Nonprofit Accounting, (1987), pp. 29-50.
• "Productivity Measurement and Management Control," in The Management of Productivity and Technology in Manufacturing, P. Kleindorfer (Ed.), Plenum, New York, NY, (1985), pp. 239-257.
• "Equity Considerations in Traditional Full Cost Allocation Practices: An Axiomatic Perspective," in Joint Cost Allocations, Shane Moriarty (Ed.), Center for Economics and Management Research, OK, (1981), pp. 110-130.

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