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:

Curriculum Vitae: View


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

Articles and Reports

Yasheng Chen, & Johnny Jermias

Linking key performance indicators to new international venture survival

2016 | Journal of International Accounting Research. 15(3): 31-48

Yasheng Chen, Johnny Jermias, & Tota Panggabean

The role of visual attention in the managerial judgment of balanced-scorecard performance evaluation: Insights from using an eye-tracking device

2016 | Journal of Accounting Research. 54(1): 113-146

Johnny Jermias, & Lindawati Gani

The impact of board capital and board characteristics on firm performance

2014 | British Accounting Review. 46(2): 135-153

Yasheng Chen, & Johnny Jermias

Business strategy, executive compensation, and firm performance

2014 | Accounting and Finance. 54(1): 113-134

John Jermias, & Fatih Yigit

Budgetary participation in Turkey: The effects of information asymmetry, goal commitment, and role ambiguity on job satisfaction and performance

2013 | Journal of International Accounting Research. 12(1): 29-54

Lindawati Gani, & John Jermias

The effects of strategy-management control system misfits on firm performance

2012 | Accounting Perspectives. 11(3): 165-196

Lianny Leo, Lindawati Gani, & Johnny Jermias

Investigating the impacts of customer satisfaction on firm performance

2009 | Gadjah Mada International Journal of Business. 11(3): 341-349

Lindawati Gani, & Johnny Jermias

Performance implications of environment-strategy-governance misfit

2009 | Gadjah Mada International Journal of Business. 11(1): 43831

The relative influence of competitive intensity and business strategy on the relationship between financial leverage and performance

2008 | British Accounting Review. 40(1): 71-86

The effects of corporate governance on the relationship between innovative efforts and performance

2007 | European Accounting Review. 16(4): 827-854

The influence of accountability on overconfidence and resistance to change: A research framework and experimental evidence

2006 | Management Accounting Research. 17(4): 370-388

John Jermias, & Lindawati Gani

Integrating business strategy, organizational configurations and management accounting systems with business unit effectiveness: A fitness landscape approach

2004 | Management Accounting Research. 15(2): 179-200

Cognitive dissonance and resistance to change: The influence of commitment, confirmation and feedback on judgment usefulness of accounting systems

2001 | Accounting, Organisations and Society. 26(2): 141-160

John Jermias, & Trisnawati Setiawan

The moderating effects of hierarchy and control systems on the relationship between budgetary participation and performance

2008 | International Journal of Accounting. 43(3): 268-292

Lindawati Gani, & John Jermias

Investigating the effect of board independence on performance across different strategies

2006 | International Journal of Accounting. 42(3): 295-314

John Jermias, & Lindawati Gani

Ownership structure, contingent fit, and business unit performance: A research model and empirical evidence

2005 | International Journal of Accounting. 40(1): 65-85

John Jermias, & Lindawati Gani

Response to discussion of ownership structure, contingent fit, and business-unit performance: A research model and empirical evidence

2005 | International Journal of Accounting. 40(1): 93-97

Books, Book Chapters and Monographs

Compensation, management control system, and business strategy; A contingency approach


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