Gary Hecht

Professor of Accountancy and Arthur Andersen Faculty Fellow

Biography

Gary Hecht is an associate professor of accountancy and Arthur Andersen Faculty Fellow at the University of Illinois at Urbana-Champaign. He began his academic career at Illinois in 2013. He served as academic director of the iMSA Program from 2017 to 2020. In 2020, he became the executive director of Lifelong Learning. Prior to coming to Illinois, he was an assistant professor at Emory University and the University of Wisconsin-Madison. Hecht was a PricewaterhouseCoopers LLP Faculty Fellow from 2013-2019, and he has repeatedly been on the List of Teachers Ranked as Excellent. He earned a BS in accountancy from Illinois State University in 1995 and a PhD in accountancy from the University of Illinois at Urbana-Champaign in 2005.

Contact

4011 Business Instructional Facility

515 Gregory Dr

Champaign, IL 61820

217-333-0857

ghecht@illinois.edu

Google Scholar

Listings

Educational Background

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

Positions Held

Associate Dean of Professional Education Pathways, University of Illinois at Urbana-Champaign, 2022-2024
Professor of Accountancy, Accountancy, University of Illinois at Urbana-Champaign, 2021 to present
Executive Director of Lifelong Learning, Accountancy, University of Illinois at Urbana-Champaign, 2020-2022
Academic Director, iMSA Program, Accountancy, University of Illinois at Urbana-Champaign, 2017-2020
Associate Professor of Accountancy, University of Illinois at Urbana-Champaign, 2013-2021
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., Maas, V., & Van Rinsum, M. (2023). The Effects of Transparency and Group Incentives on Managers' Strategic Promotion Behavior. The Accounting Review, 98 (7), 239-260.
Hecht, G. (2020). Bring the Noise, But Not the Funk: Does the Effect of Performance Measure Noise on Learning Depend on Whether the Learning is Experiential or Vicarious? The Accounting Review, 95 (4), 153-172.
Hecht, G., Hobson, J., & Wang, L. (2020). The Effect of Performance Reporting Frequency on Employee Performance. The Accounting Review, 95 (4), 199-218.

Other Publications

Articles

Hecht, G., Newman, A., & Tafkov, I. (2019). Managers' strategic use of discretion over relative performance information provision and implications for team-members' effort. Journal of Management Accounting Research, 45.
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., Lima, G., & Scagnoli, N. (2020). The Future of Accounting Education. International Conference in Accounting, University of Sao Paolo.
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. University of Kentucky.
Hecht, G. (2016). The Effects of Recognition on Employees’ Effort and Alignment with Managers’ Goals. Georgia State University.
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. Illinois State University.
Hecht, G. (2010). Lost in Translation: An Examination of Surrogation in SPMS. University of Wisconsin-Madison.
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 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., 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 Fellowship, University of Illinois at Urbana-Champaign, 2019 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, 2019, 2020

Current Courses

Managerial Accounting A (ACCY 503) Introduction to management accounting principles, as used to facilitate and align internal decisions made by managers and employees. Topics include analytical tools and techniques to address common business problems, cost information systems, budgeting, and strategic performance measurement systems.
Managerial Accounting B (ACCY 503) Introduction to management accounting principles, as used to facilitate and align internal decisions made by managers and employees. Topics include analytical tools and techniques to address common business problems, cost information systems, budgeting, and strategic performance measurement systems.
Managerial Accounting (ACCY 503) Introduction to management accounting principles, as used to facilitate and align internal decisions made by managers and employees. Topics include analytical tools and techniques to address common business problems, cost information systems, budgeting, and strategic performance measurement systems.