Michael J. Petersen, Ph.D, CMA, CFM

Assistant Professor

Dept of Accounting, Finance and IS

North Dakota State University

P.O. Box 6050

Fargo, ND 58108-6050

Phone #: (701) 231-5105

Cell #: (480) 882-8338

EDUCATION

Ph.D., Business Administration / The University of Iowa May 2002
Major: Accounting
Minor: Micro-economics
MAcc, / BrighamYoungUniversity April 1992
Managerial Accounting Emphasis
MBA
B.S. Accounting / BrighamYoungUniversity April 1992
Accounting and Finance Emphasis
BrighamYoungUniversity April 1992

RESEARCH

Published/ Accepted Papers

Kaplan, S., M. Petersen, and J. Samuels. 2011. An examination of the effect of positive and negative performance on the relative weighting of strategically and non-strategically linked balanced scorecard measures.Forthcomingat Behavioral Research in Accounting.

Petersen, M. 2011. Structural and Executional Drivers of Downstream Revenue. Advances in Accounting, incorporating Advances in International Accounting.Vol 27: 54–61.

Petersen, M. 2007. Using Downstream Revenue in a Performance Measurement System. Contemporary Accounting Research. Vol. 24 No. 4 (Winter) pp. 1193-1215.

Kaplan, S., M. Petersen, and J. Samuels. 2007. Effects of subordinate likeability and balanced scorecard format on performance-related judgments. Advances in Accounting. Vol 23: 87-113.

Balakrishnan, R., M. Petersen and N. Soderstrom. 2004. Does Capacity Utilization Affect the “Stickiness” of Cost? Journal of Accounting, Auditing and Finance. Vol.19 (3): 283-299.

Manuscripts in Process

An actor/observer perspective on the negativity bias: Does negativity affect a manager’s own assessment of his/her performance?, with Steve Kaplan (ASU) and Janet Samuels (Thunderbird). Paper currently being written, to be submitted to Accounting, Organizations, and Society.

Rowe, C., M. Petersen. 2012. Effects of Competence and Arousal on Psychic Payoffs:

Are They Independent? Working Paper. Presented at AAA Annual Meeting for Aug 2012.

Rowe, C., M. Petersen. 2012. Intrinsic Properties of Performance Measures for Incentivizing, Screening, and Signaling Worker’s Competence: An Experimental Investigation. Working Paper. Currently finishing writing to be submitted to Journal of Management Accounting Research.

The interactive effects of subordinate likeability and experience on performance evaluations, with Steve Kaplan (ASU) and Janet Samuels (ASU). Experiments run, with paper currently being written.

TEACHING

My primary teaching interests are in managerial and financial accounting. I have taught introductory courses as well as advanced courses covering topics including financial accounting, managerial accounting, corporate financial reporting and financial statement analysis.I have taught beginning business students, undergraduate accounting majors, day MBAs, evening MBAs, executive MBAs, and in a distance MBA program.

North Dakota State UniversityFargo, ND

Assistant ProfessorFall 2012-Current

  • Acct 720 Strategic Cost Management
  • Acct 201 Elements of Accounting II

Utah State UniversityLogan, UT

Temporary Assistant ProfessorFall 2011-Summer 2012

  • BUS 3010 Intermediate Accounting I
  • ACCT 2010 Financial Accounting Principles

Thunderbird School of Global ManagementGlendale, AZ

Visiting Assistant ProfessorSpring 2008-Summer 2011

  • GM 8102Managerial Decision Making for Executive MBA
  • GM 4102 Managerial Decision Making
  • GM 4100 – GM 4101 Financial Accounting
  • GF 4110 – Corporate Financial Reporting
  • GF 5112 – Financial Statement Analysis
  • ACT 4000 – ACT 4002 Accounting in a Global Context 1-3

ArizonaStateUniversityTempe, AZ

Assistant Professor Fall 2002-Spring 2008

  • ACC 503 Managerial Accounting for Evening MBA
  • ACC 350 Internal Reporting for Undergraduate Accounting
  • ACC 315 Financial Reporting and Analysis

Arizona State UniversityTempe, AZ

Instructor Fall 2001-Spring 2002

  • ACC 503 Managerial Accounting for Evening MBA
  • ACC 350 Internal Reporting for Undergraduate Accounting

The University of IowaIowa City, IA

Teacher’s AssistantFall 1996-Spring 2001

  • Intro to Managerial Accounting for Undergraduate Business
  • Served as both stand-alone class instructor and student coordinator for all sections

PROFESSIONAL EXPERIENCE

Office of the Standing Chapter 13 Bankruptcy TrusteeSalt Lake City, UT

ControllerJan 1996-Aug 1996

  • Cash collections and disbursements
  • Budget manager for organization
  • Compliance reporting to federal oversite board

American Stores CompanySalt Lake City, UT

Senior AccountantOct 1994-Jan 1996

  • General ledger work for Osco subsidiary
  • Computed and verified manager bonuses for 950 locations

Intermountain Health CareSalt Lake City, UT

Accounting SupervisorOct 1992-Oct 1994

  • Oversaw accounting functions for therapy services group
  • Responsible for budgeting and follow-up reporting for 140 clinic sites

HONORS, AWARDS, SCHOLARSHIPS

  • Presenter, 2012 AAA Annual Meeting, Washington, DC
  • Presenter, 2011 BYU Research Symposium, Provo, UT
  • Presenter, 2009 AAA Annual Meeting, New York City, NY
  • Presenter, 2008 MAS Research Conference, Long Beach, CA
  • Discussant, 2008 MAS Research Conference, Long Beach, CA
  • Reviewer, 2008 MAS Research Conference, Long Beach, CA
  • Presenter (2 papers), 2007 MAS Research Conference, Ft. Worth, TX
  • Discussant, 2005 AAA Annual Meeting, San Francisco, CA
  • Presenter, 2004 AAA Annual Meeting, Orlando, FL
  • Reviewer, 2004 AAA Annual Meeting, Orlando, FL
  • Discussant, 2003 AAA Annual Meeting, Honolulu, HI
  • Presenter, 2003 MAS Research Conference, San Diego, CA
  • Reviewer, 2003 MAS Research Conference, San Diego, CA
  • Presenter, 2000 Sidney Winter Lecture Series, The University of Iowa, Iowa City, IA
  • Presenter, 2000 MAS Research Conference, Mesa, AZ
  • Awarded the University of Iowa Graduate Fellowship (1996), covering four years of tuition and research support
  • Certified Managerial Accountant and Certified Financial Manager

SERVICE

  • Invited reviewer for The Accounting Review, Contemporary Accounting Research, Journal of Management Accounting Research and Advances in Accounting
  • Ad-hoc advisor for undergraduate curriculum committee
  • Prepared teaching material for the Thunderbird/Goldman Sachs 10,000 Women project