PETER CHALOS
Visiting Fellow, Reims School of Management, France
Assistant Professor
Visiting Assistant Professor, University of Michigan
Assistant Professor, Michigan State University
American Accounting Association, Governmental Research Committee
Chair of Accounting Accreditation Committee
Chair of Executive Development Committee
Member of Executive and Graduate Academic Programs Committees
Privatization Symposium Coordinator
American Accounting Association, New Faculty Consortium Leader
Chair of Recruiting and Managerial Accounting Area
Honors College Fellow
Emmett Harrington Fellowship
Governmental Accounting Research Grant
Great Cities Symposium Grant
Urban Education Research Grant
City University Research Grant
Hong Kong Research Council Grant
Executive Seminars and Trade Associations
Ph.D., University of Illinois-Champaign
MBA, Ivey School of Business, University of Western Ontario
BA, McGill University
Restoration Technologies
Coboce Ltd., Bolivia
Arthur Andersen
Cincinnati Gas and Electric
ServiceMaster
Brazilian Institute of Engineers and the University of Sao Paolo
Chicago Water Reclamation District
Motorola
Illinois State Board of Education
University of Illinois Hospital
Borg-Warner
Designed an environmental activity cost system in conjunction with a project team at Arthur Andersen. Reconfigured cost allocation systems at the Chicago Water Reclamation District and Borg-Warner. Lectured on activity based costing at the Brazilian Institute of Engineers and the University of Sao Paulo. Implemented an activity cost system for Coboce Ltd. cement plant.
Worked with human resource managers at Amoco and Cincinnati Gas & Electric analyzing the cost-benefit of human resource services. Measured the value added of internal services relative to the cost of outsourcing. Worked with a team of engineers at Motorola measuring team engineering productivity. Studied the relative efficiency and effectiveness of Illinois School Districts in terms of inputs and outputs of each district for the State Board of Education.
BUDGETING & PRICING CONSULTING
Helped various firms and public sector institutions implement improved budgeting, pricing and profitability practices. At ServiceMaster, worked with divisional managers to institute better operational budgeting practices. Advised on the purchase price of an acquisition. At the University of Illinois, worked with the controller to determine product line profitability of hospital services. Advised on cost, pricing and markup strategies at Jusco Department Stores in Hong Kong.
Illinois Manufacturer’s Association
Association for Manufacturing Excellence
JOURNAL
PUBLICATIONS
“Employee Downsizing Strategies: Market Reaction and Post Announcement Financial Performance” (with C.Chen), Journal of Business, Finance and Accounting, Forthcoming.
“Participative Budgeting and Performance: A Review and Re-Analysis of Prior Research” (with M. Poon), Advances in Management Accounting, Forthcoming.
“Participation and Performance in Capital Budgeting Teams” (with M. Poon), Behavioral Research in Accounting. (12) 2000.
“The Challenge for Successful Joint Venture Management in China: Lessons from a Failed Joint Venture” (with N.O’Connor), Multinational Business Review. Spring 1999.
“A Comparative Study of Budgetary Controls in Chinese State and Foreign Owned Enterprises” (with N.O’Connor), Advances in Management Accounting. (7) 1999.
“Outsourcing Decisions and Managerial Incentives” (with J. Sung), Decision Sciences. 29(4) 1998.
“Management Controls in Sino-American Joint Ventures: A Comparative Case Study” (with N. O’Connor), Managerial Finance. 24 (5) 1998.
“Accounting Information Systems and Organizational Learning: A Simulation” (with A. Ouksel and K. Mihavics), Accounting, Management and Information Technologies. (7) 1997.
“An Examination of Budgetary Inefficiency in Education Using Data Envelopment Analysis”, Financial Accountability and Management. February 1997.
“Constructed Cost Determination Under the Anti-Dumping Code of the 1994 GATT” (with R. Weigand), Advances in Management Accounting. (5) 1996.
“An Application of Data Envelopment Analysis to Public Sector Performance Measurement and Accountability” (with J. Cherian), Journal of Accounting and Public Policy. (14) 1995.
“Protect Your Company’s Earnings Forecasts from Litigation” (with H. Newman and J. Bannister), Management Accounting. March 1995.
“Costing, Control and Strategic Analysis in Outsourcing Decisions”, Journal of Cost Management. (8) 1994.
“The Size of Budgets and Audit Quality of Independent School Districts: A Commentary on D. Deis and G. Giroux”, Research in Governmental Accounting. (8) 1994.
“The External Audit Scope Decision: The Perceived Importance of Contractual Factors, Internal Monitoring Devices and Cost” (with S. Haka and A. Keinath), Accounting Enquiries. (4) 1994.
“Bargaining Behavior in a Transfer Pricing Experiment” (with S. Ravenscroft and S. Haka), Organizational Behavior and Human Decision Processes. (55) No. 3 August 1993.
“Managing Healthcare Costs under Diagnostically Related Groups”, Advances in Management Accounting. (2) 1993.
“Financial Disclosure Effects on Labor Contracts: A Nash Analysis” (with J. Cherian and D. Harris), Contemporary Accounting Research. (7) 1991.
“Conjunctive Explanations in Cost Variance Investigation: Experimental Replications and Extensions”, Abacus. (27) 1991.
“Evidence of Agency Conflict among Management, Auditors and the Audit Committee Chair” (with S. Haka), Journal of Accounting and Public Policy. (9) 1990.
“Transfer Pricing Under Bilateral Bargaining” (with S. Haka), Accounting Review. (65) July 1990.
“Participative Budgeting and Managerial Performance” (with S. Haka), Decision Sciences. (20) 1989.
“The Base Rate Fallacy: Evidence From Bank Loan Committees”, Behavioral Research in Accounting. (1) 1989.
“Product Pricing Behavior under Different Costing Systems” (with D. Tishlias), Accounting and Business Research. (18) 1988.
“A Spreadsheet Analysis of Different Costing Systems”, Journal of Accounting Education. (6) 1988.
“Do We Represent Management or Shareholders? ” (with S. Haka), The Internal Auditor. August 1987.
“Reducing Healthcare Costs Through Better Inventory Management”, The Management Accountant. January 1987.
“High Tech’s Production Impact on Cost Accounting: A Case Study” (with D. Tishlias), Journal of Accountancy. November 1986.
“High Tech Production: The Impact on Cost Reporting Systems”, Journal of Accountancy. March 1986.
“The Superior Performance of Loan Review Committees”, Journal of Commercial Bank Lending. December 1985.
“Financial Distress: A Comparative Study of Individual, Model, and Committee Assessments”, Journal of Accounting Research. (23) 1985.
“Information Choice and Cue Use: An Experiment in Group Information Processing”. (with S. Pickard), Journal of Applied Psychology. (70) 1985.
REFEREED CONFERENCE PROCEEDINGS
“The Evolution of Management Controls in Sino-U.S. Joint Ventures”, Second International Accounting Conference, Cambridge University, U.K. 2000.
“Management Controls and Sino-U.S. Joint Venture Performance”, Asia Pacific Conference on International Accounting Issues. 1999.
“Management Controls and Sino-U.S. Joint Venture Performance”, Management Accounting Research Conference. 1999.
“A Comparative Study of Budgetary Controls in Chinese State and Foreign Owned Enterprises”, Second Biennial International Accounting Conference. 1998.
“Management Accounting Systems and Organizational Learning: A Simulation”, Fifth Biannual Management Accounting Research Conference, University of New South Wales, Australia. 1996.
“Recent Developments in United States Transfer Pricing Practices”, Hong Kong Society of Accountants. 1996.
“Pricing Behavior under Different Costing Systems”, Management Accounting Research Conference. 1994.
“Activity Based Costing”, IMAM. Sao Paulo, Brasil. 1992.
“Transfer Pricing Optima under Bilateral Bargaining”, International Conference on Research in Management Control Systems. London Business School. 1989.
“Transfer Pricing Equilibria under Bilateral Bargaining”, National Proceedings. American Accounting Association. 1988.
“Reducing Healthcare Costs Through Better Inventory Management”, Midwest Business Administration Association. 1987.
“Perceptions of Agency Conflict: Evidence From Managers, Auditors and Principal Representative” (with S. Haka), Midwest Business Administration Association. 1987.
“High Tech Production’s Impact on Cost Accounting”, European Conference on Accounting and Technology, Amsterdam. 1986.
“Experimental Tests of Principal-Agency Theory in a Budget Setting”, Distinguished Paper. Midwest Regional. American Accounting Association. 1986.
“The Base Rate Fallacy: Further Evidence”, Ohio Regional. American Accounting Association. 1985.
“Information Choice and Cue Utilization: An Experiment” (with S. Pickard), National Proceedings. American Accounting Association. 1985.
“Management Controls and Knowledge Acquisition in International Joint Ventures”, 1st round, Organization Science.