Gary Hecht

Gary Hecht

Associate Professor of Accountancy and Arthur Andersen Faculty Fellow

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Contact

361 Wohlers Hall

1206 S. Sixth

Champaign, IL 61820

217-300-0647

ghecht@illinois.edu

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Listings

Educational Background

  • Ph.D., Accountancy, University of Illinois at Urbana-Champaign, 2005
  • B.S., Accountancy, Illinois State University, 1995

Positions Held

  • Academic Director, iMSA Program, Department of Accountancy, University of Illinois at Urbana-Champaign, 2017 to present
  • Associate Professor of Accountancy, University of Illinois at Urbana-Champaign, 2013 to present
  • Assistant Professor of Accounting and Information Systems, University of Wisconsin-Madison, 2011-2013
  • Assistant Professor of Accounting, Emory University, 2005-2011

Recent Publications

  • Hecht, G., Hobson, J., & Wang, L. Forthcoming. The Effect of Performance Reporting Frequency on Employee Performance. The Accounting Review.

Other Publications

Articles

  • Choi, W., Hecht, G., Tafkov, I., & Towry, K. (2016). Vicarious Learning Under Implicit Contracts. The Accounting Review, 91 (4), pp. 1087-1108.
  • Bol, J., Hecht, G., & Smith, S. (2015). Managers' Discretionary Adjustments: The Influence of Uncontrollable Events and Compensation Interdependence Contemporary Accounting Research, 32 (1), pp. 139-159.
  • Choi, J., Hecht, G., & Tayler, W. (2013). Strategy Selection, Compensation, and Surrogation. Journal of Accounting Research, 51 (1), 105-133.
  • Choi, J., Hecht, G., & Tayler, W. (2012). Lost in Translation: An Examination of Surrogation in Strategic Performance Measurement Systems. The Accounting Review, 87 (4), 1135-1163.
  • Hecht, G., Tafkov, I., & Towry, K. (2012). Performance Spillover in a Multi-Task Environment. Contemporary Accounting Research, 29 (2), 563-589.
  • Bailey, W., Hecht, G., & Towry, K. (2011). Dividing the Pie: The Influence of Managerial Discretion Extent on Bonus Pool Allocation. Contemporary Accounting Research, 28 (5), 885-918.
  • Basu, S., Dickhaut, J., Hecht, G., Towry, K., & Waymire, G. (2009). Recordkeeping Alters Economic History by Promoting Reciprocity Proceedings of the National Academy of Sciences, 106 (4), 1009-1014.
  • Basu, S., Dickhaut, J., Hecht, G., Towry, K., & Waymire, G. (2009). Related Published Dialog: Reply to Michael Smith-Modern Behavioral Experiments are Not Economic History Proceedings of the National Academy of Sciences, 106 (16).
  • Davis, J., Hecht, G., & Perkins, J. (2003). Social Behaviors, Enforcement, and Tax Compliance Dynamics. The Accounting Review, 78 39-69.

Presentations

  • Hecht, G. (2017). The Effect of Performance Reporting Frequency on Employee Performance. KU Leuven.
  • Hecht, G. (2017). The Effects of Recognition on Employees’ Effort and Alignment with Managers’ Goals. University of Leuven.
  • Hecht, G. (2017). You Promoted Who? Managers’ Strategic Promotions and the Effects of Transparency and Compensation Interdependence. La Trobe University.
  • Hecht, G. (2017). Decoding Effort: Towards a Measure of Effort Intensity in Management Accounting Research. American Accounting Association Annual Meeting.
  • Hecht, G. (2016). The Effects of Recognition on Employees’ Effort and Alignment with Managers’ Goals. Maastricht University.
  • Hecht, G. (2016). The Effect of Performance Reporting Frequency on Employee Performance. Indiana University.
  • Hecht, G. (2016). The Effects of Recognition on Employees’ Effort and Alignment with Managers’ Goals. Georgia State University.
  • Hecht, G. (2016). The Effects of Recognition on Employees’ Effort and Alignment with Managers’ Goals. University of Kentucky.
  • Hecht, G. (2015). Managerial Discretion in Teams: the Implications of Discretion Type for Manager and Employee Behavior Monash University.
  • Hecht, G. (2014). Monkey See, Monkey Do? Vicarious Learning Under Implicit Contracts American Accounting Association MAS Section Mid-Year Conference.
  • Hecht, G. (2013). Managerial Discretion in Teams: the Implications of Discretion Type for Manager and Employee Behavior Brigham Young University.
  • Hecht, G. (2013). Sooner or Later: The Effects of Timing on Managers' Discretionary Weighting of Multiple Performance Measures Cornell University.
  • Hecht, G. (2012). Sooner or Later: The Effects of Timing on Managers' Discretionary Weighting of Multiple Performance Measures. Erasmus University.
  • Hecht, G. (2012). Managers' Discretionary Adjustments: The Influence of Uncontrollable Events and Compensation Interdependence. Contemporary Accounting Research Conference.
  • Hecht, G. (2012). Sooner or Later: The Effects of Timing on Managers' Discretionary Weighting of Multiple Performance Measures. University of Illinois at Urbana-Champaign.
  • Hecht, G. (2012). Managers' Discretionary Adjustments: The Influence of Uncontrollable Events and Compensation Interdependence. Monash University.
  • Hecht, G. (2012). Managers' Discretionary Adjustments: The Influence of Uncontrollable Events and Compensation Interdependence. Management Accounting Section Mid-Year Meeting.
  • Hecht, G. (2010). Lost in Translation: An Examination of Surrogation in SPMS. University of Wisconsin-Madison.
  • Hecht, G. (2010). Lost in Translation: An Examination of Surrogation in SPMS. Illinois State University.
  • Hecht, G. (2009). Lost in Translation: An Examination of Surrogation in SPMS. Northeastern University.
  • Hecht, G. (2009). Performance Spillover in a Multi-Task Environment. Management Accounting Section Mid-Year Meeting.
  • Hecht, G. (2008). Performance Spillover in a Multi-Task Environment. University of Florida.
  • Hecht, G. (2008). Performance Spillover in a Multi-Task Environment. Southeast Summer Accounting Research Conference (SESARC.
  • Hecht, G. (2007). Dividing the Pie: The Influence of Managerial Discretion Extent on Bonus Pool Allocation. Queen's University.
  • Hecht, G. (2007). Dividing the Pie: The Influence of Managerial Discretion Extent on Bonus Pool Allocation. University of Texas at Austin.
  • Hecht, G. (2007). Dividing the Pie: The Influence of Managerial Discretion Extent on Bonus Pool Allocation. Management Accounting Section Mid-Year Meeting.
  • Hecht, G. (2006). Dividing the Pie: The Influence of Managerial Discretion Extent on Bonus Pool Allocation. University of Wisconsin-Madison.
  • Hecht, G. (2006). Dividing the Pie: The Influence of Managerial Discretion Extent on Bonus Pool Allocation. American Accounting Association Annual Meeting.
  • Hecht, G. (2006). Record-Keeping Changes the Course of Economic History. American Accounting Association Annual Meeting.
  • Hecht, G. (2006). Dividing the Pie: The Influence of Managerial Discretion Extent on Bonus Pool Allocation. Southeast Summer Accounting Research Conference (SESARC.
  • Hecht, G. (2006). Record-Keeping Changes the Course of Economic History. Annual Meeting of the Economic Sciences Association.
  • Hecht, G. (2006). Dividing the Pie: The Influence of Managerial Discretion Extent on Bonus Pool Allocation. University of Montana.
  • Hecht, G. (2006). Record-Keeping Changes the Course of Economic History. Foundations of Accounting Conference-Emory University.
  • Hecht, G. (2005). Covariation Assessment: The Effects of Accountability and Feedback in a Dynamic Environment. American Accounting Association Annual Meeting.
  • Hecht, G. (2005). Systems Thinking, Mental Representations, and Unintended Consequence Identification. Southeast Summer Accounting Research Conference (SESARC.
  • Hecht, G. (2004). Systems Thinking, Mental Representations, and Unintended Consequence Identification. University of Pittsburgh.
  • Hecht, G. (2004). Systems Thinking, Mental Representations, and Unintended Consequence Identification. Emory University.
  • Hecht, G. (2004). Systems Thinking, Mental Representations, and Unintended Consequence Identification. University of Minnesota.
  • Hecht, G. (2004). Systems Thinking, Mental Representations, and Unintended Consequence Identification. University of California at Irvine.
  • Hecht, G. (2000). Social Behaviors, Enforcement, and Compliance Dynamics. American Accounting Association Annual Meeting.
  • Hecht, G. (2000). Social Behaviors, Enforcement, and Compliance Dynamics. American Accounting Association Mid-West Regional Meeting.

Working Papers

  • Brown, T., Hecht, G., & Vance, T. Managers' Perceptions of Performance Measure Relevance in Weighting Decisions.
  • Burke, J., Hecht, G., & Stern, M. The Effects of Recognition on Employees' Effort and Alignment with Managers' Goals.
  • Hecht, G., & Lill, J. The Implications of Differential Incentives among Peers.
  • Hecht, G., Maas, V., & Van Rinsum, M. You Promoted Who? Managers' Strategic Promotion Decisons and the Effects of Transparency and Compensation Interdependence.
  • Hecht, G., Choi, W., Tafkov, I., & Towry, K. The Implications of Learing Type and Performance Measure Noise on Managers' Business Model Exploration and Assessment.
  • Hecht, G., Rotaru, K., Schulz, A., & Towry, K. Decoding Effort: Towards a Measure of Effort Intensity in Management Accounting Research.
  • Bol, J., Bruggen, A., & Hecht, G. Shielding Employees from Uncontrollable Events: Discretionary Adjustments versus Subjective Weighting.
  • Hecht, G., Newman, D., & Tafkov, I. Managerial Discretion in Teams: the Implications of Discretion Type for Manager and Employee Behavior.

Honors and Awards

  • Arthur Andersen Faculty Fellow University of Illinois at Urbana-Champaign, Department of Accountancy, 2019 to present
  • PricewaterhouseCoopers LLP Faculty Fellowship University of Illinois at Urbana-Champaign, Department of Accountancy, 2013-2019
  • List of Teachers Ranked as Excellent by Their Students University of Illinois at Urbana-Champaign, 2000, 2003, 2004, 2013, 2014, 2015, 2016, 2017, 2018, 2019

Service

  • Editor of a Journal, Journal of Management Accounting Research, 2016-2018

Courses

  • Managerial Accounting A (ACCY 503) Introduction to management accounting as part of the firm's information system, in terms of modern cost accounting and budgetary systems for planning and controlling business operations.
  • Managerial Accounting B (ACCY 503) Introduction to management accounting as part of the firm's information system, in terms of modern cost accounting and budgetary systems for planning and controlling business operations.
  • Managerial Accounting (ACCY 503) Introduction to management accounting as part of the firm's information system, in terms of modern cost accounting and budgetary systems for planning and controlling business operations.

Contact

361 Wohlers Hall

1206 S. Sixth

Champaign, IL 61820

217-300-0647

ghecht@illinois.edu

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