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Johnny Jermias

Professor, Accounting


Room: WMC 3367

Phone: 778.782.4257


Curriculum Vitae: View


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


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.

Research Interests

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

Selected Publications

articles and reports

Mahmoudian, F., & Jermias, J. (2022). The influence of governance structure on the relationship between pay ratio and environmental and social performance. Business Strategy and the Environment.

Chen, Y., Jermias, J., & Nazari, J. A. (2021). The effects of reporting frameworks and a company's financial position on managers' willingness to invest in corporate social responsibility projects. Accounting and Finance.

Chen, Y., Jermias, J., & Nazari, J. A. A. (2020). The Effects of Reporting Frameworks and a Company's Financial Position on Managers' Willingness to Invest in Corporate Social Responsibility Projects. Accounting and Finance.

Jermias, J., & Hoi Hu, B. K. (2020). Overconfidence and Resistance to Abandoning Unprofitable Capital Budgeting Projects: The Effects of Autonomy, Internal Audit, and Accountability. Accounting Perspectives, 19(2), 49-71.

Panggabean, T., & Jermias, J. (2020). Mitigating Agency Problems Using the Balanced Scorecard. Journal of Theoretical Accounting Research, 15(2), 72-91.

Jermias, J., & Yigit, F. (2019). Factors affecting leverage during a financial crisis: Evidence from Turkey. Borsa Istanbul Review, 19(2), 171-185.

Yuliansyah, Y., & Jermias, J. (2018). Strategic performance measurement system, organizational learning and service strategic alignment: Impact on performance. International Journal of Ethics and Systems, 34(4), 564-592.

Chen, Y., & Jermias, J. (2016). Linking key performance indicators to new international venture survival. Journal of International Accounting Research, 15(3), 31-48.

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.

Chen, Y., & Jermias, J. (2014). Business strategy, executive compensation and firm performance. Accounting and Finance, 54(1), 113-134.

Jermias, J., & Gani, L. (2014). The impact of board capital and board characteristics on firm performance. British Accounting Review, 46(2), 135-153.

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.

Gani, L., & Jermias, J. (2012). The Effects of Strategy-Management Control System Misfits on Firm Performance. Accounting Perspectives, 11(3), 165-196.

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.

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.

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.

Jermias, J. (2007). The effects of corporate governance on the relationship between innovative efforts and performance. European Accounting Review, 16(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, 17(4), 370-388.

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.

Jermias, J., & Gani, L. (2004). Integrating business strategy, organizational configurations and management accounting systems with business unit effectivess: 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, Organizations and Society, 26(2), 141-160.

books chapters and monographs

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