Karen Sedatole completed her PhD in business administration at the University of Michigan in 2000. Prior to joining the Emory faculty, Sedatole was the Russell E. Palmer Endowed Professor of Accounting at Michigan State University. Her research focuses on the design and effectiveness of performance measurement and reward systems, the role of forecasting and budgetary systems within organizations, and control in interorganizational collaborations. Her articles have been published in a number of leading journals, including Management Science, Journal of Accounting Research, The Accounting Review, Contemporary Accounting Research, Journal of Management Accounting Research, and Accounting, Organizations, & Society. Sedatole is a two-time recipient of the American Accounting Association Notable Contributions to Management Accounting Research Award and previously served as senior editor of the Journal of Management Accounting Research.


  • PhD
    University of Michigan
  • MBA
    University of Texas at Austin
  • B.S.
    Baylor University

Media Appearances

  • June 13, 2018
    HR Drive,
    Calibration committees can correct performance evaluation scores inflated or deflated by a manager's bias or inconsistent standards, according to a study published by Harvard Business Review. The report examined a multinational organization's use of calibration committees over three years and found that they refined the consistency of the evaluation process, but decreased the variation of the ratings, which complicated the identification of high and low performers.
  • May 1, 2018
    Bert Martinez's shows
    Karen Sedatole is a Professor of Accounting at Emory University’s Goizueta Business School. Along with accounting research colleagues from the College of William and Mary and the University of Missouri, she has conducted one of the first studies on the use of performance evaluation “calibration committees.” The study Karen is going to tell us about focuses on how to improve the measurement of performance.
  • April 28, 2018
    Lenz Marketiing
    It’s easy to simply describe accounting as a numbers game, but it’s much more than that. In fact, it’s a multifaceted discipline and one that this week’s guest researches for a living. How does accounting play a role in business forecasting and performance reviews? Award-winning researcher Karen Sedatole answers these and other questions.
  • April 16, 2018
    Human Resource Executive
    It’s long been known that supervisors often apply different standards during employee evaluations and that personal biases can often slip into the process. However, there is now empirical evidence that calibration committees—which serve to adjust employee ratings assigned by supervisors—are an effective approach to help ensure consistency and fairness across performance ratings, according to a three-year academic study.
  • April 2, 2018
    Pittsburgh Post-Gazette
    Rating the performance of employees can be one of a supervisor’s least favorite tasks. Often times supervisors give better reviews than employees deserve because they want to be liked, play favorites or worry that unfavorable reviews will reflect poorly on their own performance. The reviews are even more complicated when the criteria are subjective — does a person work well with a team or think through complex issues? — rather than objective, like how many widgets does the employee produce each week.
  • May 1, 2016
    Journal of Accountancy
    Economists once assumed that the new intercompany partnerships of the 1980s and 1990s would give way to mergers and joint ventures. Yet many services and goods today are delivered not by monolithic firms but by sets of companies that bridge sectors and continents. Businesses small and large are relying on networks of allies to reach new markets and capital, creating relationships that are lasting longer than anyone expected. In response, a team of researchers from four universities in the United States and Amsterdam has examined how firms are measuring and controlling risk in this complex new world.
  • February 2, 2012
    Ford, General Motors, and Chrysler used “absorption costing” to make themselves look more profitable, researchers say. But the practice can be costly, and other companies may want to think twice before they follow suit.
  • June 22, 2012
    The carrot, not the stick, is what that drives productivity in the workplace, according to new research. The study by Michigan State University associate professor of accounting Karen Sedatole revealed that the promise of a reward motivates employees Opens a New Window. more than the threat of a penalty.