Faculty Profile

Johnny Jermias

Associate Professor
B.A. (Jakarta) , M.Acc ., Ph.D. (Waterloo), CMA (BC, Canada)
CPA. (Jakarta)

Burnaby Phone: 778-782-4257
Burnaby Office: WMC 3357

Email Address:

Biography

John Jermias worked for several years in Indonesia as an auditor before continuing his education at the University of Waterloo, where he earned his PhD in 1996. He joined SFU Business as a visiting scholar in 1999 from the University of Persada Indonesia where he was vice-director of the graduate management program. In 2001 he became an Assistant Professor of Accounting at the Beedie School of Business.

John, who teaches advanced management accounting, switched to academia because he wanted to teach. "I always find that students are a source of inspiration," he says. His research interests focus on strategic management accounting. "I like the inter-relationship between a company's strategy and how it matches up with considerations like organizational structure, control systems and the types of management accounting systems they use," says John. "It's interesting to see how the fit among these variables can affect company performance." He also studies how heuristics and biases influence managers in their decision-making processes.

Specialization and Research Interests

Judgement and decision making, strategic management accounting, performance measurement, innovation in management accounting, corporate governance.

Selected Publications

Jermias, J., and Setiawan, T., (2008), The moderating effects of hierarchy and control systems on the relationship between budgetary participation and performance, The International Journal of Accounting, Vol. 43, No. 3, 268-292.

Jermias, J., (2008), The relative influence of competitive intensity and business strategy on the relationship between financial leverage and performance, British Accounting Review, Vol. 40, 71-86.

Jermias, J., (2007), The effects of corporate governance on the relationship between innovative efforts and performance, European Accounting Review, Vol. 16, No. 4, 827-854.

Jermias, J., (2006), The Influence of Accountability on Overconfidence and Resistance to Change: A Research Framework and Experimental Evidence, Management Accounting Research, Vol. 17, No. 4, 370-388.

Gani, L., and Jermias, J., (2006), Investigating the Effect of Board Independence on Performance across Different Strategies, The International Journal of Accounting, Vol. 42, No.3, 295-314.


Jermias, J., and Gani, L., (2005), "Ownership Structure, Contingent Fit, and Business Unit Performance: A Research Model and Empirical Evidence", The International Journal of Accounting, Vol. 40, No. 1, 65-85.

Jermias, J., and Gani, L., (2005), "Response to Discussion of Ownership Structure, Contingent Fit, and Business-Unit Performance: A Research Model and Empirical Evidence", The International Journal of Accounting, Vol. 40, No. 1, 93-97.

Jermias, J., and Gani, L., (2004), "Integrating Business Strategy, Organizational Configurations and Management Accounting Systems with Business Unit Effectiveness: A Fitness Landscape Approach", Management Accounting Research, Vol. 15, No. 2, 179-200.

Jermias, J., (2001), Cognitive dissonance and resistance to change: The influence of commitment, confirmation and feedback on jugment usefulness of accounting systems, Accounting, Organizations and Society, Vol. 26, No. 2, 141-160

Working Papers

Gani, L and J. Jermias, (2009), "The Effects of Strategy-Management Control System Misfits on Firm Performance", In Progress.

Chen, Y., and J. Jermias, (2008), "The Balanced Scorecard Approach to Predicting New Venture Survivability", In Progress.