World's Best Scientists 2026 revealed!

D-Index & Metrics

Business and Management

D-Index
40
Citations
17311
World Ranking
1625
National Ranking
682

Overview

Kenneth A. Merchant is affiliated with the University of Southern California in the United States. Their research focuses primarily within the broad field of Business, Management and Accounting, with significant contributions to several subfields including Management Information Systems, Accounting, Organizational Behavior and Human Resource Management, and Sociology and Political Science.

The scientist's work covers topics such as Accounting and Organizational Management, Management and Organizational Studies, Information Systems Theories and Implementation, Corporate Finance and Governance, and Auditing, Earnings Management, and Governance.

Recent publications highlight a diverse research portfolio. These include:

  • Beyond the systems versus package debate (2020), published in Accounting Organizations and Society
  • Metric intensity and innovation dependency (2023), published in Contemporary Accounting Research
  • An Empirical Investigation of Beyond Budgeting Practices (2020), published in Journal of Management Accounting Research

A range of frequent co-authors have collaborated with Kenneth A. Merchant, reflecting a network of scholarly partnership within their research community. These collaborators include Shelley Xin Li, David Otley, Fiona Yingfei Wang, Michal Matějka, and Winnie O'Grady.

The scientist's publications appear repeatedly in established venues such as Accounting Organizations and Society, Contemporary Accounting Research, and Journal of Management Accounting Research, indicating engagement with journals that focus on accounting and management research topics.

Best Publications

  • Management Control Systems: Performance Measurement, Evaluation and Incentives

    Kenneth A. Merchant;Wim A. Van der Stede

  • Accounting for management control

    Clive Emmanuel;David Otley;Kenneth Merchant

  • Modern management control systems : text and cases

    Kenneth A. Merchant

  • Control in business organizations

    Kenneth A. Merchant

  • Determinants and Effects of Subjectivity in Incentives

    Michael Gibbs;Kenneth A. Merchant;Wim A. Van der Stede;Mark E. Vargus

  • BUDGETING AND THE PROPENSITY TO CREATE BUDGETARY SLACK

    Kenneth A. Merchant

  • A Review of the Literature on Control and Accountability

    Kenneth A. Merchant;David T. Otley

  • Accounting, text and cases

    Robert Newton Anthony;David F. Hawkins;Kenneth A. Merchant

  • The effects of financial controls on data manipulation and management Myopia

    Kenneth A. Merchant

  • The achievability of budget targets in profit centers: a field study

    Kenneth A. Merchant;Jean-François Manzoni

  • The control function of management.

    Merchant Ka

  • The Dangerous Morality of Managing Earnings

    W. J. Bruns;K. A. Merchant

  • Rewarding results : motivating profit center managers

    Kenneth A. Merchant

  • Influences on departmental budgeting: an empirical examination of a contingency model☆

    Kenneth A. Merchant

  • The ethics of managing earnings: An empirical investigation

    Kenneth A. Merchant;Joanne Rockness

  • Field Research in Management Accounting and Control: A Review and Evaluation

    Lourdes D. Ferreira;Kenneth A. Merchant

  • ORGANIZATIONAL CONTROLS AND DISCRETIONARY PROGRAM DECISION MAKING: A FIELD STUDY.

    Kenneth A. Merchant

  • Disciplinary constraints on the advancement of knowledge: the case of organizational incentive systems

    Kenneth A Merchant;Wim A Van der Stede;Liu Zheng

  • Control of international joint ventures

    Tom L.C.M. Groot;Kenneth A. Merchant

  • The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs U.S. comparison

    Chee W. Chow;Yutaka Kato;Kenneth A. Merchant

  • The design of organizations

    Clive Emmanuel;David Otley;Kenneth Merchant

Frequent Co-Authors

Wim A. Van der Stede
Wim A. Van der Stede London School of Economics and Political Science
David Otley
David Otley Lancaster University
Chee W. Chow
Chee W. Chow San Diego State University
Kyung-Tae Lee
Kyung-Tae Lee Kyung Hee University
Lee D. Parker
Lee D. Parker University of Glasgow

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