Gary Hecht

Gary Hecht

Associate Professor of Accountancy and PwC Faculty Fellow

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Contact

361 Wohlers Hall

1206 S. Sixth

Champaign, IL 61820

217-300-0647

ghecht@illinois.edu

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

  • Choi, W., Hecht, G., Tafkov, I., & Towry, K. (2016). Vicarious Learning Under Implicit Contracts. The Accounting Review, 91 (4), pp. 1087-1108.

Other Publications

Article

  • 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.

Presentation

  • 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 California at Irvine.
  • Hecht, G. (2004). Systems Thinking, Mental Representations, and Unintended Consequence Identification. University of Minnesota.
  • 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 Paper

  • Brown, T., Hecht, G., & Vance, T. (2018). Managers' Perceptions of Performance Measure Relevance in Weighting Decisions.
  • Burke, J., Hecht, G., & Stern, M. (2018). The Effects of Recognition on Employees' Effort and Alignment with Managers' Goals.
  • Hecht, G., & Lill, J. (2018). The Implications of Differential Incentives among Peers.
  • Hecht, G., Maas, V., & Van Rinsum, M. (2018). You Promoted Who? Managers' Strategic Promotion Decisons and the Effects of Transparency and Compensation Interdependence.
  • Hecht, G., Choi, W., Tafkov, I., & Towry, K. (2017). The Implications of Learing Type and Performance Measure Noise on Managers' Business Model Exploration and Assessment.
  • Hecht, G., Rotaru, K., Schulz, A., & Towry, K. (2017). Decoding Effort: Towards a Measure of Effort Intensity in Management Accounting Research.
  • Hecht, G., Hobson, J., & Wang, L. (2016). The Effect of Performance Reporting Frequency on Employee Performance.
  • Bol, J., Bruggen, A., & Hecht, G. (2014). Shielding Employees from Uncontrollable Events: Discretionary Adjustments versus Subjective Weighting.
  • Hecht, G., Newman, D., & Tafkov, I. (2014). Managerial Discretion in Teams: the Implications of Discretion Type for Manager and Employee Behavior.

Honors and Awards

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

Services

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

Courses

  • 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. 2 or 4 graduate hours. No professional credit. May be repeated up to 4 hours for iMSA and online students that complete the first part of the course content in a 2-hour section (part A) and then complete the remainder of the class in a second 2-hour section (part B).
  • 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. 2 or 4 graduate hours. No professional credit. May be repeated up to 4 hours for iMSA and online students that complete the first part of the course content in a 2-hour section (part A) and then complete the remainder of the class in a second 2-hour section (part B).
  • 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. 2 or 4 graduate hours. No professional credit. May be repeated up to 4 hours for iMSA and online students that complete the first part of the course content in a 2-hour section (part A) and then complete the remainder of the class in a second 2-hour section (part B).

Contact

361 Wohlers Hall

1206 S. Sixth

Champaign, IL 61820

217-300-0647

ghecht@illinois.edu