Johnny Jermias

Professor, Accounting
B.A. (Jakarta) , M.Acc., Ph.D. (Waterloo), CPA, CMA (Canada), CA (Indonesia)

Burnaby Room: WMC 3357
Burnaby Phone: 778.782.4257

Email Address: jjermias@sfu.ca

Curriculum Vitae: View

Biography

Johnny 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. Johnny, 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 Johnny. "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

Judgment in Decision Making, Strategic Management Accounting, Performance Measurement and Productivity, Innovation in Management Accounting, Corporate Governance, and Corporate Disclosure.

Selected Publications

[{"id":"23167","IC_id":"7523","Title":"Linking key performance indicators to new international venture survival","Year":"2016","Date":"2016-09-01","kind_id":"1","Type":"Publication","KindName":"Journal Article, Academic Journal - Peer Reviewed","WebProfileCategory":"Articles and Reports","DOI":"10.2308\/jiar-51604","PublisherName":"American Accounting Association","PublisherCity":"Sarasota","PublisherCountry":"United States","journalTitle":"Journal of International Accounting Research","journalVolume":"15","journalIssue":"3","pages":"31-48","URL":null,"contributors":[{"firstName":"Yasheng","middleName":"","lastName":"Chen"},{"firstName":"Johnny","middleName":"","lastName":"Jermias"}],"icKind":"journal"},{"id":"23167","IC_id":"6056","Title":"The role of visual attention in the managerial judgment of balanced-scorecard performance evaluation: Insights from using an eye-tracking device","Year":"2016","Date":"2016-03-01","kind_id":"1","Type":"Publication","KindName":"Journal Article, Academic Journal - Peer Reviewed","WebProfileCategory":"Articles and Reports","DOI":"10.1111\/1475-679X.12102","PublisherName":"Wiley-Blackwell Publishing, Inc","PublisherCity":"Hoboken","PublisherCountry":"United States","journalTitle":"Journal of Accounting Research","journalVolume":"54","journalIssue":"1","pages":"113-146","URL":null,"contributors":[{"firstName":"Yasheng","middleName":"","lastName":"Chen"},{"firstName":"Johnny","middleName":"","lastName":"Jermias"},{"firstName":"Tota","middleName":"","lastName":"Panggabean"}],"icKind":"journal"},{"id":"23167","IC_id":"4174","Title":"The impact of board capital and board characteristics on firm performance","Year":"2014","Date":"2014-06-01","kind_id":"1","Type":"Publication","KindName":"Journal Article, Academic Journal - Peer Reviewed","WebProfileCategory":"Articles and Reports","DOI":"10.1016\/j.bar.2013.12.001","PublisherName":"Academic Press","PublisherCity":"London","PublisherCountry":"United Kingdom","journalTitle":"British Accounting Review","journalVolume":"46","journalIssue":"2","pages":"135-153","URL":null,"contributors":[{"firstName":"Johnny","middleName":"","lastName":"Jermias"},{"firstName":"Lindawati","middleName":"","lastName":"Gani"}],"icKind":"journal"},{"id":"23167","IC_id":"4188","Title":"Business strategy, executive compensation, and firm performance","Year":"2014","Date":"2014-03-01","kind_id":"1","Type":"Publication","KindName":"Journal Article, Academic Journal - Peer Reviewed","WebProfileCategory":"Articles and Reports","DOI":"10.1111\/j.1467-629X.2012.00498.x","PublisherName":"Wiley-Blackwell Publishing Asia","PublisherCity":"Richmond","PublisherCountry":"Australia","journalTitle":"Accounting and Finance","journalVolume":"54","journalIssue":"1","pages":"113-134","URL":null,"contributors":[{"firstName":"Yasheng","middleName":"","lastName":"Chen"},{"firstName":"Johnny","middleName":"","lastName":"Jermias"}],"icKind":"journal"},{"id":"23167","IC_id":"2493","Title":"Budgetary participation in Turkey: The effects of information asymmetry, goal commitment, and role ambiguity on job satisfaction and performance","Year":"2013","Date":"2013-01-01","kind_id":"1","Type":"Publication","KindName":"Journal Article, Academic Journal - Peer Reviewed","WebProfileCategory":"Articles and Reports","DOI":"10.2308\/jiar-50385","PublisherName":"American Accounting Association","PublisherCity":"Sarasota","PublisherCountry":"United States","journalTitle":"Journal of International Accounting Research","journalVolume":"12","journalIssue":"1","pages":"29-54","URL":null,"contributors":[{"firstName":"John","middleName":"","lastName":"Jermias"},{"firstName":"Fatih","middleName":"","lastName":"Yigit"}],"icKind":"journal"},{"id":"23167","IC_id":"1050","Title":"The effects of strategy-management control system misfits on firm performance","Year":"2012","Date":"2012-09-01","kind_id":"1","Type":"Publication","KindName":"Journal Article, Academic Journal - Peer Reviewed","WebProfileCategory":"Articles and Reports","DOI":"10.1111\/j.1911-3838.2012.00038.x","PublisherName":"Canadian Academic Accounting Association","PublisherCity":"Toronto","PublisherCountry":"Canada","journalTitle":"Accounting Perspectives","journalVolume":"11","journalIssue":"3","pages":"165-196","URL":null,"contributors":[{"firstName":"Lindawati","middleName":"","lastName":"Gani"},{"firstName":"John","middleName":"","lastName":"Jermias"}],"icKind":"journal"},{"id":"23167","IC_id":"276","Title":"Investigating the impacts of customer satisfaction on firm performance","Year":"2009","Date":"2009-09-01","kind_id":"1","Type":"Publication","KindName":"Journal Article, Academic Journal - Peer Reviewed","WebProfileCategory":"Articles and Reports","DOI":"","PublisherName":"Uniersitas Gadjah Mada - Faculty of Ecnomics and Business","PublisherCity":"Yogyakarta","PublisherCountry":"Indonesia","journalTitle":"Gadjah Mada International Journal of Business","journalVolume":"11","journalIssue":"3","pages":"341-349","URL":null,"contributors":[{"firstName":"Lianny","middleName":"","lastName":"Leo"},{"firstName":"Lindawati","middleName":"","lastName":"Gani"},{"firstName":"Johnny","middleName":"","lastName":"Jermias"}],"icKind":"journal"},{"id":"23167","IC_id":"381","Title":"Performance implications of environment-strategy-governance misfit","Year":"2009","Date":"2009-01-01","kind_id":"1","Type":"Publication","KindName":"Journal Article, Academic Journal - Peer Reviewed","WebProfileCategory":"Articles and Reports","DOI":"","PublisherName":"Uniersitas Gadjah Mada - Faculty of Ecnomics and Business","PublisherCity":"Yogyakarta","PublisherCountry":"Indonesia","journalTitle":"Gadjah Mada International Journal of Business","journalVolume":"11","journalIssue":"1","pages":"43831","URL":null,"contributors":[{"firstName":"Lindawati","middleName":"","lastName":"Gani"},{"firstName":"Johnny","middleName":"","lastName":"Jermias"}],"icKind":"journal"},{"id":"23167","IC_id":"2495","Title":"The relative influence of competitive intensity and business strategy on the relationship between financial leverage and performance","Year":"2008","Date":"2008-03-01","kind_id":"1","Type":"Publication","KindName":"Journal Article, Academic Journal - Peer Reviewed","WebProfileCategory":"Articles and Reports","DOI":"10.1016\/j.bar.2007.11.001\t","PublisherName":"Academic Press","PublisherCity":"London","PublisherCountry":"United Kingdom","journalTitle":"British Accounting Review","journalVolume":"40","journalIssue":"1","pages":"71-86","URL":null,"contributors":[{"firstName":"John","middleName":"","lastName":"Jermias"}],"icKind":"journal"},{"id":"23167","IC_id":"2496","Title":"The effects of corporate governance on the relationship between innovative efforts and performance","Year":"2007","Date":"2007-00-00","kind_id":"1","Type":"Publication","KindName":"Journal Article, Academic Journal - Peer Reviewed","WebProfileCategory":"Articles and Reports","DOI":"10.1080\/09638180701707045\t","PublisherName":"Routledge","PublisherCity":"Abingdon","PublisherCountry":"United Kingdom","journalTitle":"European Accounting Review","journalVolume":"16","journalIssue":"4","pages":"827-854","URL":null,"contributors":[{"firstName":"John","middleName":"","lastName":"Jermias"}],"icKind":"journal"},{"id":"23167","IC_id":"2497","Title":"The influence of accountability on overconfidence and resistance to change: A research framework and experimental evidence","Year":"2006","Date":"2006-00-00","kind_id":"1","Type":"Publication","KindName":"Journal Article, Academic Journal - Peer Reviewed","WebProfileCategory":"Articles and Reports","DOI":null,"PublisherName":"Academic Press","PublisherCity":"London","PublisherCountry":"United Kingdom","journalTitle":"Management Accounting Research","journalVolume":"17","journalIssue":"4","pages":"370-388","URL":null,"contributors":[{"firstName":"John","middleName":"","lastName":"Jermias"}],"icKind":"journal"},{"id":"23167","IC_id":"2501","Title":"Integrating business strategy, organizational configurations and management accounting systems with business unit effectiveness: A fitness landscape approach","Year":"2004","Date":"2004-00-00","kind_id":"1","Type":"Publication","KindName":"Journal Article, Academic Journal - Peer Reviewed","WebProfileCategory":"Articles and Reports","DOI":null,"PublisherName":"Academic Press","PublisherCity":"London","PublisherCountry":"United Kingdom","journalTitle":"Management Accounting Research","journalVolume":"15","journalIssue":"2","pages":"179-200","URL":null,"contributors":[{"firstName":"John","middleName":"","lastName":"Jermias"},{"firstName":"Lindawati","middleName":"","lastName":"Gani"}],"icKind":"journal"},{"id":"23167","IC_id":"2502","Title":"Cognitive dissonance and resistance to change: The influence of commitment, confirmation and feedback on judgment usefulness of accounting systems","Year":"2001","Date":"2001-00-00","kind_id":"1","Type":"Publication","KindName":"Journal Article, Academic Journal - Peer Reviewed","WebProfileCategory":"Articles and Reports","DOI":null,"PublisherName":"Pergamon","PublisherCity":"Oxford","PublisherCountry":"United Kingdom","journalTitle":"Accounting, Organisations and Society","journalVolume":"26","journalIssue":"2","pages":"141-160","URL":null,"contributors":[{"firstName":"John","middleName":"","lastName":"Jermias"}],"icKind":"journal"},{"id":"23167","IC_id":"2494","Title":"The moderating effects of hierarchy and control systems on the relationship between budgetary participation and performance","Year":"2008","Date":null,"kind_id":"1","Type":"Publication","KindName":"Journal Article, Academic Journal - Peer Reviewed","WebProfileCategory":"Articles and Reports","DOI":"10.1016\/j.intacc.2008.06.009\t","PublisherName":"Pergamon","PublisherCity":"Oxford","PublisherCountry":"United Kingdom","journalTitle":"International Journal of Accounting","journalVolume":"43","journalIssue":"3","pages":"268-292","URL":null,"contributors":[{"firstName":"John","middleName":"","lastName":"Jermias"},{"firstName":"Trisnawati","middleName":"","lastName":"Setiawan"}],"icKind":"journal"},{"id":"23167","IC_id":"2498","Title":"Investigating the effect of board independence on performance across different strategies","Year":"2006","Date":null,"kind_id":"1","Type":"Publication","KindName":"Journal Article, Academic Journal - Peer Reviewed","WebProfileCategory":"Articles and Reports","DOI":"","PublisherName":"Pergamon","PublisherCity":"Oxford","PublisherCountry":"United Kingdom","journalTitle":"International Journal of Accounting","journalVolume":"42","journalIssue":"3","pages":"295-314","URL":null,"contributors":[{"firstName":"Lindawati","middleName":"","lastName":"Gani"},{"firstName":"John","middleName":"","lastName":"Jermias"}],"icKind":"journal"},{"id":"23167","IC_id":"2499","Title":"Ownership structure, contingent fit, and business unit performance: A research model and empirical evidence","Year":"2005","Date":null,"kind_id":"1","Type":"Publication","KindName":"Journal Article, Academic Journal - Peer Reviewed","WebProfileCategory":"Articles and Reports","DOI":"","PublisherName":"Pergamon","PublisherCity":"Oxford","PublisherCountry":"United Kingdom","journalTitle":"International Journal of Accounting","journalVolume":"40","journalIssue":"1","pages":"65-85","URL":null,"contributors":[{"firstName":"John","middleName":"","lastName":"Jermias"},{"firstName":"Lindawati","middleName":"","lastName":"Gani"}],"icKind":"journal"},{"id":"23167","IC_id":"2500","Title":"Response to discussion of ownership structure, contingent fit, and business-unit performance: A research model and empirical evidence","Year":"2005","Date":null,"kind_id":"1","Type":"Publication","KindName":"Journal Article, Academic Journal - Peer Reviewed","WebProfileCategory":"Articles and Reports","DOI":"","PublisherName":"Pergamon","PublisherCity":"Oxford","PublisherCountry":"United Kingdom","journalTitle":"International Journal of Accounting","journalVolume":"40","journalIssue":"1","pages":"93-97","URL":null,"contributors":[{"firstName":"John","middleName":"","lastName":"Jermias"},{"firstName":"Lindawati","middleName":"","lastName":"Gani"}],"icKind":"journal"},{"id":"23167","IC_id":"1960","Title":"Compensation, management control system, and business strategy; A contingency approach","Year":"2012","Date":"2012-09-01","kind_id":"11","Type":"Publication","KindName":"Book, Scholarly - New","WebProfileCategory":"Books, Book Chapters and Monographs","DOI":null,"PublisherName":"Mitra Wacana Media","PublisherCity":"Jakarta","PublisherCountry":"Indonesia","bookTitle":null,"bookChapter":null,"pages":null,"URL":null,"contributors":[{"firstName":"John","middleName":"","lastName":"Jermias"}],"icKind":"book"}]

Articles and Reports

Chen, Y., & Jermias, J. (2016). Linking key performance indicators to new international venture survival. Journal of International Accounting Research, 15(3), 31-48. http://doi.org/10.2308/jiar-51604

Chen, Y., Jermias, J., & Panggabean, T. (2016). The role of visual attention in the managerial judgment of balanced-scorecard performance evaluation: Insights from using an eye-tracking device. Journal of Accounting Research, 54(1), 113-146. http://doi.org/10.1111/1475-679X.12102

Jermias, J., & Gani, L. (2014). The impact of board capital and board characteristics on firm performance. British Accounting Review, 46(2), 135-153. http://doi.org/10.1016/j.bar.2013.12.001

Chen, Y., & Jermias, J. (2014). Business strategy, executive compensation, and firm performance. Accounting and Finance, 54(1), 113-134. http://doi.org/10.1111/j.1467-629X.2012.00498.x

Jermias, J., & Yigit, F. (2013). Budgetary participation in Turkey: The effects of information asymmetry, goal commitment, and role ambiguity on job satisfaction and performance. Journal of International Accounting Research, 12(1), 29-54. http://doi.org/10.2308/jiar-50385

Gani, L., & Jermias, J. (2012). The effects of strategy-management control system misfits on firm performance. Accounting Perspectives, 11(3), 165-196. http://doi.org/10.1111/j.1911-3838.2012.00038.x

Leo, L., Gani, L., & Jermias, J. (2009). Investigating the impacts of customer satisfaction on firm performance. Gadjah Mada International Journal of Business, 11(3), 341-349.

Gani, L., & Jermias, J. (2009). Performance implications of environment-strategy-governance misfit. Gadjah Mada International Journal of Business, 11(1), 43831.

Jermias, J. (2008). The relative influence of competitive intensity and business strategy on the relationship between financial leverage and performance. British Accounting Review, 40(1), 71-86. http://doi.org/10.1016/j.bar.2007.11.001

Jermias, J. (2007). The effects of corporate governance on the relationship between innovative efforts and performance. European Accounting Review, 16(4), 827-854. http://doi.org/10.1080/09638180701707045

Jermias, J. (2006). The influence of accountability on overconfidence and resistance to change: A research framework and experimental evidence. Management Accounting Research, 17(4), 370-388.

Jermias, J., & Gani, L. (2004). Integrating business strategy, organizational configurations and management accounting systems with business unit effectiveness: A fitness landscape approach. Management Accounting Research, 15(2), 179-200.

Jermias, J. (2001). Cognitive dissonance and resistance to change: The influence of commitment, confirmation and feedback on judgment usefulness of accounting systems. Accounting, Organisations and Society, 26(2), 141-160.

Jermias, J., & Setiawan, T. (2008). The moderating effects of hierarchy and control systems on the relationship between budgetary participation and performance. International Journal of Accounting, 43(3), 268-292. http://doi.org/10.1016/j.intacc.2008.06.009

Gani, L., & Jermias, J. (2006). Investigating the effect of board independence on performance across different strategies. International Journal of Accounting, 42(3), 295-314.

Jermias, J., & Gani, L. (2005). Ownership structure, contingent fit, and business unit performance: A research model and empirical evidence. International Journal of Accounting, 40(1), 65-85.

Jermias, J., & Gani, L. (2005). Response to discussion of ownership structure, contingent fit, and business-unit performance: A research model and empirical evidence. International Journal of Accounting, 40(1), 93-97.

Books, Book Chapters and Monographs

Jermias, J. (2012). Compensation, management control system, and business strategy; A contingency approach. Jakarta, Indonesia: Mitra Wacana Media.

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