Martin Holzhacker

Martin has taught managerial accounting in the Executive MBA, Full-time MBA, master and undergraduate accounting program. He received his doctorate degree from WHU-Otto Beisheim School of Management and his master degree from University of Mannheim, both in Germany. Prior to joining MSU, he has been an assistant professor at Rotterdam School of Management in the Netherlands.

Martin's research focuses on the design of internal accounting practices such as cost management, target setting, performance measurement, and contracting. In his research, Martin cooperates and studies a variety of organizations in manufacturing, services, health care and government. He has been recognized by the American Accounting Association with the â??Best Early Career Researcher in Management Accounting Award" and â??Outstanding Doctoral Dissertation Runner-up Awardâ? in Managerial Accounting. He also serves on the editorial board of Accounting, Organizations, and Society and Journal of Management Accounting Research.

Areas Of Expertise

• Corporate Governance
• Healthcare Management
• Executive Compensation

Publications

• “Calculative Trust and Interfirm Contracts”, with Anjana Susarla and Ranjani Krishnan, Management Science, forthcoming

• “Relative Target Setting and Cooperation“, with Stephan Kramer, Michal Matejka, and Nick Hoffmeister, Journal of Accounting Research (2019), 57 (1), 211-239.

• “Relative Performance Evaluation and the Ratchet Effect“, with Pablo Casas-Arce, Michal Matejka and Matthias D. Mahlendorf, Contemporary Accounting Research (2018), 35(4), 1702-1731.

• “Unraveling the Black Box of Cost Behavior: an Empirical Investigation of Risk Drivers, Managerial Resource Procurement, and Cost Elasticity“, with Ranjani Krishnan and Matthias D. Mahlendorf, The Accounting Review (2015), 90 (6), 2305-2336.

• “The Impact of Changes in Regulation on Cost Behavior“, with Ranjani Krishnan and Matthias D. Mahlendorf, Contemporary Accounting Research (2015), 32 (2), 534-566.