4thCONFERENCE ON PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL
Nice, September 26-28, 2007
WEDNESDAY SEPTEMBER 26
PARALLEL SESSIONS PROGRAMME
10.30 – 12.00
Topic: Performance Measurement in the Public Sector
#1 - Wednesday 26 - 10.30 – 12.00 / Room:TBD
CHIARAVALLOTI, FRANCESCO
VAN D. MEER-KOOISTRA, JELTJE / PERFORMANCE MEASUREMENT AND MANAGEMENT FOR PERFORMING ARTS. INCLUDING ARTISTIC QUALITY INDICATORS IN THE PMS’S OF PUBLICLY FUND
AL SHARIF, NIZAR / NEW PUBLIC MANAGEMENT AND PERFORMANCE MEASUREMENT IN FRANCE: A NATIONAL CULTURAL ANALYSIS
AMENTA, CARLO / A PERFORMANCE INDICATOR TO REWARDMUSEUM MARKETING EFFORT
Topic: Management Control in SMEs
#2 - Wednesday 26 - 10.30 – 12.00 / Room: TBD
REHEUL, ANNE-MIE
JORISSEN, ANN / THE ROLE OF PERFORMANCE ON THE CHOICE OF MCS IN SMES: THE INTEGRATION OF RESOURCE DEPENDENCE THEORY IN THE CONVENTIONAL CONTINGENCY-BASED FRAMEWORK
SIMPSON MIKE
PADMORE, JO
FRECKNALL HUGHES, JANE / THE DIFFICULTIES OF MEASURING PERFORMANCE IN SMALL AND MEDIUM SIZED ENTERPRISES.
MISIASZEK, EVELYNE
ORIOT, FABIENNE
OTLEY, DAVID / STRATEGIC SCORECARDING SYSTEMS IN ACTION IN FRENCH SMES.
Topic: Executive Compensation
#3 - Wednesday 26 - 10.30 – 12.00 / Room: TBD
NEEDLES, BELVERD E.
POWERS, MARIAN
FRIGO, MARK L. / PERFORMANCE MEASUREMENT AND EXECUTIVE COMPENSATION: PRACTICES OF HIGH PERFORMANCE COMPANIES
BARONTINI, ROBERTO
BOZZI, STEFANO / EXECUTIVE COMPENSATION AND OWNERSHIP STRUCTURE: EMPIRICAL EVIDENCE FOR ITALIAN LISTED COMPANIES
LIKIERMAN ANDREW / MEASURING THE SUCCESS OF PERFORMANCE RELATED PAY FOR EXECUTIVES
Topic: Performance Measurement in Healthcare
#4 - Wednesday 26- 10.30 – 12.00 / Room: TBD
FRANCHINO, JOSE
BROCCARDO, LAURA
CARENZO, PAOLO / THE USEFULNESS OF MAKING A SELECTION AMONG BALANCED PERFORMANCE INDICATORS. THE MULTIDIMENSIONAL REPORTS STRUCTURED THROUGH KEY PERFORMANCE INDICATORS FOR THE WHOLE PIEDMONT REGIONAL HEALTH SERVICE
HEINONEN, LAURA / PERFORMANCE MEASURES IN BIOPHARMACEUTICAL INNOVATION PROCESSES
KASTBERG, GUSTAF / PERFORMANCE MEASUREMENT IN HEALTH CARE: BALANCED SCORECARD IN A PROFESSIONAL CONTEXT
Topic: Management Control Systems Design
#5 - Wednesday 26 - 10.30 – 12.00 / Room: TBD
KRUIS, ANNE-MARIE
SPEKLÉ, ROLAND F. / MANAGEMENT CONTROL SYSTEM DESIGN AND EFFECTIVENESS: AN EMPIRICAL ANALYSIS OF 258 DUTCH ORGANIZATIONAL UNITS
ZRALY, MARTIN / INTEGRATION CONCEPT OF MANAGEMENT CONTROL AND ITS CONTRIBUTION TO PERFORMANCE MANAGEMENT
CHENHALL, ROBERT
KALLUNKI, JUHA PEKKA
SILVOLA, HANNA / CONTROL WITHIN THE CULTURAL CONTEXT OF BLAT: A STUDY OF MANAGEMENT CONTROL SYSTEMS, STRATEGY, INNOVATION AND PERFORMANCE WITHIN RUSSIAN BUSINESS ORGANIZATIONS
Wednesday 26
13.30 – 15.00
Topic: Adoption of Management Accounting and Control Across Countries
#6 - Wednesday 26 - 13.30 – 15.00 / Room: TBD
LUCIANETTI LORENZO / AN EMPIRICAL ANALYSIS OF PERFORMANCE MEASURES AND MANAGEMENT ACCOUNTING PRACTICES IN LARGE ITALIAN MANUFACTURING FIRMS.
KISS, NORBERT
BODNÁR,VIKTÓRIA
DANKÓ, DÁVID
VAS, GYÖRGY / CHANGES IN THE MANAGEMENT CONTROL TOOLKIT OF HUNGARIAN ORGANIZATIONS (1996 – 2006)
NEVRIES, PASCAL
HOFFJAN, ANDREAS
WINN, MARKUS / COMPARATIVE MANAGEMENT ACCOUNTING -AN ANALYSIS OF FRENCH AND GERMAN MANAGEMENT ACCOUNTING PRACTICES
Topic: Performance Measurement Incentives in Universities
#7 - Wednesday 26 - 13.30 – 15.00 / Room: TBD
AGASISTI, TOMMASO
DAL BIANCO, ANTONIO / EFFICIENCY MEASUREMENT IN ITALIAN UNIVERSITY SYSTEM:NON-PARAMETRIC AND PARAMETRIC APPROACHES
JÄÄSKELÄINEN, AKI
LÖNNQVIST, ANTTI
LAAKSONEN, TONI
KULMALA, HARRI I. / EMPIRICAL ANALYSIS ON THE FACTORS AFFECTING THE DESIGN OF PERFORMANCE MEASUREMENT SYSTEMS IN PUBLIC SECTOR
MACDONALD, STUART
KAM, JACQUELINE / NEVER MIND THE QUALITY: REWARDING GAMESMANSHIP IN UK UNIVERSITIES
Topic: Performance Measures for Multiple Constituencies
#8 – Wednesday 26 - 13.30 – 15.00 / Room: TBD
DA SILVA, SÉRGIO LUIZ
ROJAS LEZANA, ALVARO GUILL. / A SOCIAL PERFORMANCE MANAGEMENT MODEL UNDER STAKEHOLDERS’ ORIENTATION
SZANTO, RICHARD
WIMMER, AGNES / PERFORMANCE MANAGEMENT AND VALUE CREATION – A STAKEHOLDER APPROACH
FREZATTI, FABIO
REGINA SORDI RELVAS, TANIA
JUNQUEIRA, EMANUEL / BALANCED SCORECARD AND MANAGEMENT ACCOUNTING ATTRIBUTES STRUCTURE: AN ANALYSIS IN THE BRAZILIAN ENVIRONMENT
Topic: Management Control in Government Organizations
#9 – Wednesday 26 - 13.30 – 15.00 / Room: TBD
MEGALI, CECILIA
BECATTI, LUCIA / THE SOCIAL DIMENSION OF CONTROL AS AN INSTRUMENTAL FUNCTION IN THE EVALUATION AND REWARD OF MANAGERS IN ITALIAN LOCAL GOVERNMENT
JOHANSSON, TOBIAS
SIVERBO, SVEN / RATIONAL, POLITICAL AND INSTITUTIONAL/CULTURAL EXPLANATIONS OF THE UTILIZATION OF RELATIVE PERFORMANCE EVALUATION IN SWEDISH LOCAL GOVERNMENT
KUDO, HIROKO / PERFORMANCE MEASUREMENT AND POLICY EVALUATION IN JAPANESE LOCAL GOVERNMENT: BETWEEN ENTHUSIASIM, EXPECTATION, AND SCEPTICISM
Topic: Performance Measurement, Control and Individual Behavior
#10 - Wednesday 26 - 13.30 – 15.00 / Room: TBD
BARALDI, STEFANO / BALANCING FORMAL REWARDING AND INTRINSIC MOTIVATION: THE ROLE OF THE BALANCED SCORECARD IN PROFESSIONAL ORGANIZATIONS
HARTMANN, FRANK
SLAPNICAR, SERGEJA / HOW FORMALITY OF MANAGERIAL CONTROL SYSTEMS AFFECTS MANAGERIAL JUSTICE PERCEPTIONS, MOTIVATION AND ORGANISATIONAL COMMITMENT
BOOKER, DONNA
HEITGER, DAN / THE EFFECT OF CAUSAL PERFORMANCE MEASURE KNOWLEDGE ON REDUCING INDIVIDUALS’ DISCOUNTING OF PERFORMANCE MEASURES IN PROFIT PREDICTION
Wednesday 26
15.30 – 17.00
Topic: New ideas on Performance Measurement
#11 - Wednesday 26 15.30 – 17.00 / Room: TBD
DE SOUZA LENZ, GEANDERSON
BENT HANSEN, PETER
DI BENEDETTO FEDRIZZI, LUCAS
BONACINA ROLDAN, LUCAS / TOWARDS A MULTITHEORETICAL APPROACH TO PERFORMANCE MEASUREMENT IN COOPERATIVE HORIZONTAL NETWORKS: A SYSTEM PROPOSAL BASED UPON THE OPERATIONAL CONTEXT OF BRAZILIAN MICRO AND SMALL ENTERPRISES
MICHEL, JACQUES-ETIENNE G.E.
MICHEL, DANIEL / MANAGERS ACCEPTANCE CRITERIAS FOR PERFORMANCE MEASUREMENT
ASCHENBRENNEROVÁ, HELENA
DVORAKOVA, LILIA / SMALL AND MEDIUM SIZED INDUSTRIAL COMPANY PERFORMANCE MEASUREMENT AND MANAGEMENT APPROACH
Topic: Innovation and Product Development
#12 - Wednesday 26 15.30 – 17.00 / Room: TBD
ISHAK, A.
LEE, ALINA
WHITE, G.P. / STRATEGY AND PERFORMANCE MEASURES FOR ORGANISATIONAL PERFORMANCE: A STUDY OF THE BIOTECHNOLOGY INDUSTRY
CHIESA, VITTORIO
FRATTINI, FEDERICO
LAZZAROTTI, VALENTINA
MANZINI, RAFFAELLA / ARE THERE ANY DIFFERENCES IN PERFORMANCE MEASUREMENT BETWEEN RESEARCH AND DEVELOPMENT? EVIDENCE FROM AN EMPIRICAL STUDY
YAMANE, SATOKA
ASADA, TAKAYUKI / AN EMPIRICAL STUDY ON THE FUNCTION OF STRATEGIC MANAGEMENT CONTROL IN ENVIRONMENTAL NEW PRODUCT DEVELOPMENT
Topic: Customer Orientation Performance Measurement and Control
#13 - Wednesday 26 - 15.30 – 17.00 / Room: TBD
FERRARI, MASCIA
BONACCHI, MASSIMILIANO
PELLEGRINI, MASSIMILIANO / THE LIFE TIME VALUE SCORECARD: FROM E-METRICS TO INTERNET CUSTOMER VALUE
MUELLER, FLORIAN / SALES MANAGEMENT CONTROL STRATEGIES IN BANKING – STRATEGIC FIT AND PERFORMANCE IMPACT
JONSSON, PATRIK
FORSLUND, HELENA / THE PERFORMANCE MANAGEMENT PROCESS CONCERNING ON-TIME DELIVERY – STATE-OF-THE-ART DESCRIPTION AND PERCEIVED PERFORMANCE
Topic: Information Technology and ERP Systems
#14 - Wednesday 26 - 15.30 – 17.00 / Room: TBD
FOLGUERAS, ANTONIO
GARCÍA CRESPO, ANGEL
GÓMEZ BERBIS, JUAN MIGUEL
RUIZ MEZCUA, BELEN / INFORMATION ECONOMICS: A VALUE ADDED SYSTEM DRIVEN MODEL
WALL FRIEDERIKE / PERFORMANCE MEASUREMENT AND BEHAVIOURAL CONTROL: THE MODERATING ROLE OF ERP-SYSTEMS
GABRIËLS, XAVIER
JORISSEN, ANN / THE (PERCEIVED) VALUE OF INFORMATION FOR PERFORMANCE MEASUREMENT PURPOSES AFTER AN ERPS ADOPTION
Topic: Performance Evaluation and Rewards
#15 - Wednesday 26 - 15.30 – 17.00 / Room: TBD
PEKKOLA, SANNA
UKKO, JUHANI
RANTANEN, HANNU / LINKING REWARDS TO PERFORMANCE MEASUREMENT: CHALLENGES IN THE PRIVATE AND PUBLIC SECTOR
PATELLI, LORENZO / MEASUREMENT DIVERSITY AND INDIVIDUAL PERFORMANCE: THE MEDIATING EFFECT OF HUMAN BEHAVIOR AND THE MODERATING EFFECT OF MODEL OF MAN
DE WAAL, ANDRÉ
ROOBOL, MAARTEN / PERFORMANCE-RELATED PAY IN THE HOME FURNISHING INDUSTRY:ANY CHANCE OF SUCCESS?
THURSDAY SEPTEMBER 27
PARALLEL SESSIONS PROGRAMME
10.30 – 12.00
Topic:Service Departments and Inter-Organizational Relationships
#16 - Thursday 27 - 10:30-12:00 / Room: TBD
FISCHBACHER, URS
STEFANI, ULRIKE
PFAFF, DIETER / SPECIFIC INVESTMENTS, SYNERGY EFFECTS AND TRANSFER PRICING – EXPERIMENTAL RESULTS
ZURWEHME, ANNIKKA / DOES MANAGEMENT ACCOUNTING INFLUENCE ORGANIZATIONAL PERFORMANCE OF SERVICE UNITS? - THE CASE OF TRAINING INSTITUTIONS
DEKKER, HENRI C.
VAN DEN ABBEELE, ALEXANDRA / PARTNER SELECTION, KNOWLEDGE ACQUISITION AND INTERFIRM GOVERNANCE DESIGN
Topic: Performance Measurement and Incentives
#17 - Thursday 27 - 10:30-12:00 / Room: TBD
LINDER, STEFAN / TYING VS. NOT-TYING POST-COMPLETION REVIEWS TO EXTRINSIC REWARDS AND/OR PUNISHMENTS
UKKO JUHANI,
KARHU, JUSSI
PEKKOLA, SANNA / EMPLOYEES SATISFIED WITH PERFORMANCE MEASUREMENT AND REWARDS: IS IT EVEN POSSIBLE?
WAGNER, JAROSLAV
SOLJAKOVA, LIBUSE / STRATEGIC PERFORMANCE MEASUREMENT AND COMPENSATION SYSTEMS IN THE CZECH REPUBLIC (EMPIRICAL STUDY)
Topic: Managerial Compensation
#18 - Thursday 27 - 10:30-12:00 / Room: TBD
SCHIEHLL, EDUARDO / PRIVATE PERFORMANCE INFORMATION IN CEO INCENTIVE COMPENSATION
SCHULTZE, WOLFGANG
WEILER, ANDREAS / PERFORMANCE MEASUREMENT, VALUE CREATION, AND MANAGERIAL COMPENSATION: THE MISSING LINK
CHAPMAN, CHRIS / PERFORMANCE MEASURES, PAY AND ACCOUNTABILITY: A FIELD STUDY IN AN AUDIT FIRM
Topic: Performance Measurement in SMEs
#19 - Thursday 27 - 10:30-12:00 / Room: TBD
WENTGES, PAUL
SPECKBACHER, GERHARD / THE IMPACT OF FIRM SIZE AND FAMILY OWNERSHIP ON MANAGEMENT CONTROL SYSTEMS IN SMALL AND MEDIUM SIZED ENTERPRISES
GARENGO, PATRIZIA
BIAZZO, STEFANO
BERNARDI, GIOVANNI / A CIRCULAR APPROACH TO PERFORMANCE MEASUREMENT IN SMES
ARGYROPOULOU, MARIA
IOANNOU, G.
KOUFOPOULOS, D. / PERFORMANCE MEASURES FOR ERP SYSTEM IMPLEMENTATION
Topic: Management Control in the Public Sector
#20 - Thursday 27 - 10:30-12:00 / Room: TBD
FITZGERALD, LIN
LAMB, MARGARET
SHAH, HAIDER / LOST IN TRANSLATION: THE PERSISTENCE OF TRADITIONAL INSTITUTIONS OF ACCOUNTABILITY FOR PERFORMANCE IN THE PUBLIC SECTOR
MICHELI, PIETRO
KENNERLEY, MIKE / THE ROLES OF PERFORMANCE MEASUREMENT IN THE PUBLIC SECTOR IN ENGLAND
AGYEMANG, GLORIA
RYAN, BILL / ACCOUNTABILITY RELATIONSHIPS IN THE PUBLIC AND PRIVATE SECTORS: FUZZY CONNECTIONS AND MISSING LINKS.
Thursday 27
13.30 – 15.00
Topic: Management Control in Universities
#21 - Thursday 27 - 13:30-15:00 / Room: TBD
BROAD, MARTIN
JADSRI, PUNDITA / ACCOUNTING AND PERFORMANCE CONTROL SYSTEMS IN PUBLIC UNIVERSITIES
MICHELON, GIOVANNA
CUGINI, ANTONELLA / PERFORMANCE EVALUATION IN RESEARCH DEPARTMENTS: FROM THE BALANCED SCORECARD TO THE STRATEGY MAP
MPABANGA, DOROTHY / PERFORMANCE MANAGEMENT AND APPRAISAL AT THE UNIVERSITY OF BOTSWANA: IS IT MANAGEMENT CONTROL OR A QUEST FOR SUPERIOR PERFORMANCE?
Topic: Performance Reporting
#22 - Thursday 27 - 13:30-15:00 / Room: TBD
PILCHER, ROBYN
DEAN, GRAEME / IMPACT OF IFRS ON AUSTRALIAN LOCAL GOVERNMENT REPORTING, PERFORMANCE AND MANAGEMENT
BHATTACHARYA, ILAHBRA
BLACK, ERVIN
BLACK, DIRK
CHRISTENSEN, TED / THE EFFECTS OF REGULATION ON PRO FORMA REPORTING TRENDS
NEEDLES, BELVERD E
POWERS, MARIAN
SHIGAEV, ANTON
FRIGO, MARK L. / HIGH PERFORMANCE COMPANIES IN DEVELOPING AND DEVELOPED COUNTRIES: THE CASE OF INDIA AND THE UNITED STATES
Topic: Performance Evaluation
#23 - Thursday 27 - 13:30-15:00 / Room: TBD
DE SCHRYVER TOM
EISINGA, ROB
TEELKEN, CHRISTINE
POUTSMA, ERIK / THE MISSING LINK BETWEEN INFORMATION AND ACTION: HASTENINGS AND DELAYS AS UNIVERSAL REACTIONS TO PERFORMANCE FEEDBACK
ÖZER, PÝNAR SURAL
DEVECI KOCAKOÇ, IPEK / ASSESSING THE RELATIVE PERFORMANCE WEIGHTS OF EMPLOYEE PERFORMANCE CRITERIA WITH AHP: A CASE STUDY FROM A TURKISH AUTOMOTIVE COMPANY
ROBERTS, MICHAEL
CAUVIN, ERIC
NEUMANN, BRUCE / EFFECTS OF FINANCIAL VERSUS NONFINANCIAL PERFORMANCE, FINANCIAL MEASURES’ IMPORTANCE, AND PRESENTATION ORDER ON CORPORATE MANAGERS’ PERFORMANCE EVALUATIONS
Topic: Strategy, Control Systems and Performance
#24 – Thursday 27 - 13:30-15:00 / Room: TBD
MOELLER, KLAUS
HORVÁTH, PÉTER
LATTWEIN, JOHANNES / STRATEGY, CONTROL AND PERFORMANCE IN THE AUTOMOTIVE SUPPLIER INDUSTRY
SHULVER, MICHAEL
LAWRIE, GAVIN / ALIGNING INDIVIDUAL PERFORMANCE MANAGEMENT WITH BUSINESS STRATEGY: A CASE STUDY IN THE UK INSURANCE INDUSTRY
CLAES, PAUL / IMPLEMENTATION OF PERFORMANCE MANAGEMENT IN A DUTCH DIVERSIFIED MULTINATIONAL: THE RESURRECTION OF VALUE-BASED MANAGEMENT
Topic: Budgeting Process
#25 - Thursday 27 - 13:30-15:00 / Room: TBD
FROW, NATALIE
OGDEN, STUART
MARGINSON, DAVID / LEGITIMISING BUDGET FLEXIBILITY WHILST MAINTAINING BUDGETARY CONTROL: EVIDENCE FROM A MULTI-NATIONAL ORGANISATION
ARENA, MARIKA
ARNABOLDI, MICHELA
AZZONE, GIOVANNI / RISK MANAGEMENT AND BUDGETING: THE QUEST FOR INTEGRATION
MADINI, PAOLA / PERFORMANCE MANAGEMENT: AN EXPLORATORY CASE STUDY OF A NEGOTIATED BUDGETARY PROCESS
Thursday 27
15.30 – 17.00
Topic: Performance Targets and Target Attainment
#26 - Thursday 27 - 15:30-17:00 / Room: TBD
KOMINIS, GEORGIOS
EMMANUEL, CLIVE R.
SLAPNICAR, SERGEJA / THE IMPACT OF TARGET SETTING ON MANAGERIAL MOTIVATION: THE CASE OF AN EASTERN EUROPEAN BANK
GROOT, TOM
DEKKER, HENRI
SCHOUTE, MARTIJN / DETERMINING PERFORMANCE TARGETS: THE ROLE OF HISTORICAL PERFORMANCE, FUTURE EXPECTATIONS AND BENCHMARK INFORMATION
BUSANELLI DE QUINO, ANDRE C.
LOPES CARDOSO, RICARDO
LOBO A BOYA, VALÉRIA
SANCHES PAGLIARUSSI, MARCELO / CAUSALITY IN A PERFORMANCE MEASUREMENT MODEL: A FIELD STUDY IN A BRAZILIAN POWER DISTRIBUTION COMPANY
Topic: Control Systems in Government Organizations
#27 - Thursday 27 - 15:30-17:00 / Room: TBD
REJC BUHOVAC, ADRIANA
SAVIC, NENAD
KEKANOVI; BECIR / STRATEGIC MANAGEMENT CONTROL OVER THE USE OF POLICE FORCE
VERBEETEN, FRANK / THE USE OF CONTROL SYSTEMS IN PUBLIC SECTOR ORGANIZATIONS: AN EMPIRICAL INVESTIGATION IN DUTCH MUNICIPALITIES
MUCCIARONE, MARIA
NEILSON, JOHN / PERFORMANCE REPORTING IN AN AUSTRALIAN GOVERNMENT CONTEXT: A COMPARATIVE STUDY
Topic: Environment, Sustainability and Control
#28 - Thursday 27 - 15:30-17:00 / Room: TBD
FIORI, GIOVANNI
DONATO, FRANCESCA DI
IZZO, MARIA FEDERICA / CORPORATE SOCIAL RESPONSIBILITY AND FIRM PERFORMANCE. AN ANALYSIS ON ITALIAN LISTED COMPANIES.
DELAI, IVETE
TAKAHASHI, SÉRGIO / INCLUDING SUSTAINABILITY IN THE ORGANIZATION PERFORMANCE MEASUREMENT SYSTEM
JÄRVENPÄÄ, MARKO
LÄNSILUOTO, AAPO / EXPLORING ENVIRONMENTAL MANAGEMENT ACCOUNTING CHANGE: MAPPING THE JOURNEY TO THE (PROMISED) GREENLAND AND MAKING GOOD CORPORATE CITIZEN
Topic: Organizational Change
#29 - Thursday 27 - 15:30-17:00 / Room: TBD
KALAGNANAM, SURESH
KOBUSSEN, GLEN
VAIDYANATHAN, GANESH / THE INTRODUCTION, DEVELOPMENT AND USE OF PERFORMANCE MANAGEMENT SYSTEMS IN GOVERNMENT OWNED (CROWN) CORPORATIONS: THE ROLE OF INVOLVEMENT AND AWARENESS
HARTMANN, FRANK
NARANJO-GIL, DAVID
MAAS, VICTOR / EXPLAINING MANAGEMENT ACCOUNTING INNOVATION: THE EFFECTS OF STRATEGY, HISTORICAL PERFORMANCE AND CFO CHARACTERISTICS
JANSEN, ERIK PIETER / LEADERSHIP STYLE AND CHANGES IN MANAGEMENT ACCOUNTING & CONTROL. A CASE STUDY OF A MULTI-OUTLET CAR DEALERSHIP
Topic: Balanced Scorecard Experiences
#30 - Thursday 27 - 15:30-17:00 / Room: TBD
CRISTIANA, PARISI
SANSALVADORE, FABIO / AN EXPLORATIVE STUDY ON THE IMPLEMENTATION OF THE BALANCED SCORECARD ON VALUE CREATION. THE CASE OF CAR DISTRIBUTION SECTOR
ZAKRZEWSKI, DOROTHEA
JUCHAU, ROGER / AIRPORT PRIVATIZATION: HOW TO MEASURE AIRPORT PERFORMANCE FROM STAKEHOLDER VIEWPOINTS
YONGVANICH, KITTIYA
GUTHRIE, JAMES / THE BALANCED SCORECARD OF THAILAND LISTED COMPANIES AND PERFORMANCE IMPLICATIONS
FRIDAY SEPTEMBER 28
PARALLEL SESSIONS PROGRAMME
10.30 – 12.00
Topic: Human Resources and Intellectual Capital
#31 - Friday 28 - 10:30-12:00 / Room: TBD
GARELLI, ROBERTO
LONGOBARDI, ANNA / A JOURNEY THROUGH THE INTELLECTUAL CAPITAL
CHIUCCHI MARIA, SERENA / THE ORGANIZATIONAL AND STRATEGIC BENEFITS OF MEASURING INTELLECTUAL CAPITAL PERFORMANCE: EVIDENCE FROM SOME ITALIAN COMPANIES
KANDEL ANATOLY / A FALLACY OF THE OUTCOME EFFECT HYPOTHESIS
Topic: Cost Management and Cost Structures
#32 – Friday 28 - 10:30-12:00 / Room: TBD
GERVAIS, MICHEL
LEVANT, YVES / TWO CASE STUDIES SHOWING THE HOMOGENEITY OF A FULL COST METHOD AND ITS STABILITY OVER TIME
VARILA, MIKKO
SUOMALA, PETRI
JOKIOINEN, ILKKA / VALIDITY PROBLEM IN PERFORMANCE MEASUREMENT: A CONCEPTUAL ANALYSIS WITH AN ILLUSTRATIVE CASE ON QUALITY COST MEASUREMENT
ANDERSON, SHANNON W.
GINGER, DAVIS
WIDENER, SALLY / STRATEGY, COST STRUCTURE AND PERFORMANCE IN THE U.S. DOMESTIC AIRLINE INDUSTRY: AN INVESTIGATION OF CAUSALITY
Topic: Setting Up Management Control Systems
#33 - Friday 28 – 10:30-12:00 / Room: TBD
DING, RONG
DEKKER, HENRI
GROOT, TOM / AN EXPLORATION OF USE OF INTER-FIRM COOPERATION BY DUTCH FIRMS AND INVOLVEMENT OF FINANCIAL MANAGERS
DATAR, SRIKANT
CAMPBELL, DENNIS
SANDINO, TATIANA / FRANCHISING AND CONTROL ACROSS MULTIPLE MARKETS: THE CASE OF THE CONVENIENCE STORE INDUSTRY
SOULEROT, MARION
FARJAUDON, ANNE-LAURE / MANAGEMENT CONTROL’S IMPLICATIONS OF THE EXPLOITATION/EXPLORATION DILEMMA: EMPIRICAL EVIDENCE FROM A FAST-MOVING CONSUMER GOODS
Topic: Performance Measurement in Healthcare
#34 - Friday 28 - 10:30-12:00 / Room: TBD
TUROLLA, ANDREA
VOLA, PAOLA
CARENZO, PAOLO
FRANCHINO, JOSE / BALANCED SCORECARD IN THE PUBLIC SECTOR: THE CASE STUDY OF THE HEALTH SECTOR IN THE NORTH OF ITALY
BARALDI, STEFANO
CIFALINO, ANTONELLA / TRAINING PROGRAMS AND PERFORMANCE MEASUREMENT: EVIDENCE FROM HEALTHCARE ORGANIZATIONS
HOLMES, MARK
PINK, GEORGE
THOMPSON, ROGER E.
SLIFKIN, REBECCA T / FINANCIAL BENCHMARKS FOR CRITICAL ACCESS HOSPITALS
Topic: Advances in Balanced Scorecard
#35 - Friday 28 - 10:30-12:00 / Room: TBD
VOLA, PAOLA
BROCCARDO, L.
TRUANT, E. / PERFORMANCE MEASUREMENT UNDER BALANCED SCORECARD: THE CASE STUDY OF A CO-OPERATIVE CREDIT BANK IN PIEDMONT
BOULIANNE, EMILIO / EXAMINATION OF THE BALANCED SCORECARD CONSTRUCT VALIDITY WITH THE MULTITRAIT-MULTIMETHOD MATRIX
FAZZINI, MARCO
TERZANI, SIMONE / THE USE OF BALANCED SCORECARD IN ITALIAN FASHION COMPANIES. DEVELOPING MULTIPLE PERFORMANCE MEASURES
Friday 28
13.30 – 15.00
Topic: Advances in Control
#36 - Friday 28 - 13:30-15:00 / Room: TBD
ANDERSSON-FELÉ, LENA / TIME TO REVIVE LUTHER GULICK - ON SPAN OF CONTROL AND ORGANISATION QUALITY
ULUCAN, AYDIN / EFFICIENCY EVALUATION WITH MULTI-DEA ANALYSIS: AN APPLICATION IN A WORLD BANK SUPPORTED PROJECT
CHEN, XIAOLING
SANDINO, TATIANA / DO INTERNAL MANAGEMENT CONTROLS MITIGATE EMPLOYEE THEFT IN CHAIN ORGANIZATIONS?
Topic: Advances in Performance Measurement
#37 - Friday 28 - 13:30-15:00 / Room: TBD
PAVLOV, ANDREY
BOURNE, MIKE / UNDERSTANDING THE FOUNDATIONS OF ‘MANAGING THROUGH MEASURES’: THE IMPACT OF PERFORMANCE MEASUREMENT ON ORGANIZATIONAL PROCESS
PESALJ, BILJANA / THE APPLICATION OF NETWORK THEORY ON A CONCEPTUALIZATION OF PERFORMANCE MEASUREMENT SYSTEM OF MNES
BRATNICKI, MARIUSZ
DYDUCH, WOJCIECH / ENTREPRENEURSHIP-BASED PERFORMANCE MEASUREMENT SYSTEM
Topic: Performance Measurement and Long Term Orientation
#38 - Friday 28 - 13:30-15:00 / Room: TBD
GHOSH, DIPANKAR
WU, ANNE
LEE, CHING-CHU / CONTEMPORANEOUS AND FORWARD-LOOKING MEASURES: IMPLICATIONS FOR INCENTIVE STRUCTURE FOR LONG-HORIZON EMPLOYEES
KUNZ, JENNIFER / INFLUENCE OF PERFORMANCE MEASURES ON ORGANIZATIONAL LONG-TERM PERFORMANCE
CONSTANTI PANIKKOS,
KRAMBIA-KAPARDIS, MARIA
CONSTANTI, ANDREAS / PERFORMANCE MANAGEMENT: CYPRUS, AN EXPLORATORY STUDY
Topic: Management Accounting Practices Across Countries
#39 - Friday 28 - 13:30-15:00 / Room: TBD
ABDEL-MAKSOUD, AHMED
POLLANEN, RAILI / RELATIONSHIPS AMONG ADVANCED MANAGERIAL PRACTICES, MANAGEMENT ACCOUNTING TECHNIQUES, COMPETITION AND PERFORMANCE MEASUREMENT: CASE OF CANADIAN COMPANIES
SILVI, RICCARDO
BARTOLINI, MONICA
RAFFONI, ANNA
VISANI, FRANCO / STRATEGIC CONTROL AND MANAGEMENT ACCOUNTING SYSTEMS IN ITALIAN COMPANIES: EVIDENCES FROM THE FIELD
VAN DER MERWE, NICO
VISSER, SUSAN / DEMONSTRATING IMPROVED PERFORMANCE MANAGEMENT IN THE AUTOMOTIVE INDUSTRY OF A DEVELOPING COUNTRY
Topic: Personal Characteristics in Performance Management
#40 - Friday 28 - 13:30-15:00 / Room: TBD
MISHKEN, MARK A.
JUHASZ, KRISZTINA / EARLY PERFORMANCE RATINGS AND PERSONALITY MEASURES IN CAREER ADVANCEMENT
VAN RINSUM, MARCEL / THE EFFECTS OF PERFORMANCE MEASUREMENT SYSTEM PROPERTIES AND INDIVIDUAL CHARACTERISTICS ON DYSFUNCTIONAL MANAGERIAL BEHAVIOR
Friday 28
15.30 – 16.30
Topic: Performance Measurement in Government Organizations
#41 - Friday 28 – 15:30-16:30 / Room: TBD
FUJINO, MASAFUMI / THE ROLE OF PERFORMANCE MEASUREMENT SYSTEMS IN PUBLIC MANAGEMENT REFORMS
KARBHARI, YUSUF
MOHAMAD, MUSLIM HAR SANI / THE IMPACT OF THE MODIFIED BUDGETING SYSTEMS (MBS) ON PERFORMANCE MEASUREMENT IN MALAYSIAN CENTRAL GOVERNMENT ORGANISATIONS
Topic:
#42 - Friday 28 – 15:30-16:30 / Room: TBD