6th Conference on
Performance Measurement and Management Control


Nice, France – September 7-9, 2011
Conference Venue: Hotel Plaza, rue de Verdun 12 – Nice


F I N A L P R O G R A M M E

Chairpersons :
Professor Antonio DAVILA - IESE, University of Navarra, Spain
Professor Eric CAUVIN - IAE Aix Marseille- Euromed Management, France
Invited Speakers :
Professor Marc J. EPSTEIN - Rice University , U.S.A
Professor Jean-François MANZONI - INSEAD, Fontainebleau, France

Sponsored by:

Wednesday, September 7, 2011

08.30 Registration

09:15 – 09.30 WELCOME SESSION

Professor Antonio Davila and Professor Eric Cauvin

09:30 – 10:00 OPENING PLENARY SESSION (Room: Baie des Anges I & II )

Professor Antonio Davila

10.00 – 10:30 Coffee Break

10.30 – 11.45 PARALLEL SESSIONS

Baie des Anges I / Baie des Anges II / Galerie / Mont Alban / Matisse / Segurane
Behavioral Aspects of Management Accounting Information / Governance / Human Resource and Management Control / Balanced Scorecard Analysis / Cost Measurement / Financial Performance Measures
10:30 – 10:55 / FRAMING EMERGENT GAMES FOR HARDENING ACCOUNTING INFORMATION
SHIELDS MICHAEL, (MICHIGAN STATE UNIVERSITY - U.S.A.) - CASEY ROWE, JACOB G. BIRNBERG / CONTROL OF DIRECTORS COMPENSATION IN SPANISH COMPANIES. CORPORATE GOVERNANCE AND FIRM PERFORMANCE
MERINO MADRID ELENA, (CASTILLA LA MANCHA UNIVERSITY - SPAIN) - MONTSERRAT MANZANEQUE LIZANO, REGINO BANEGAS OCHOVO / HRM PERSPECTIVES ON THE USE OF BUDGETING FOR PERFORMANCE EVALUATION AND CONTROL: EMPIRICAL EVIDENCE FROM GREECE
ZOUNTA STELLA, (UNIVERSITY OF THE AEGEAN - GREECE) - SOTIRIOS KARATZIMAS - ELENI ROGDAKI
/
IMPROVEMENTS IN BALANCED SCORECARD IMPLEMENTATION: THE CASE OF INSURANCE COMPANY
BESCOS PIERRE, (EDHEC - BUSINESS SCHOOL- LILLE & NICE - FRANCE) - PHILIPPE FOULQUIER / CONCEPTUAL DESIGN OF COST ACCOUNTING SYSTEMS – A CROSS-NATIONAL STUDY OF GERMAN AND JAPANESE FIRMS
MOESCHLER MATTHIAS, (MUENSTER UNIVERSITY - GERMANY) - PETER KAJÜTER, SHINSUKE WADA / THE OPERATING PERFORMANCE OF HIGH PERFORMANCE COMPANIES DURING A PERIOD OF FINANCIAL CRISIS: RISKS AND OPPORTUNITIES
NEEDLES BELVERD E., (DE PAUL UNIVERSITY - U.S.A.) - ANTON SHIGAEV, MARIAN POWERS,MARK L. FRIGO
Baie des Anges I / Baie des Anges II / Galerie / Mont Alban / Matisse / Segurane
10:55 – 11:20 / CONTROL, PERFORMANCE MANAGEMENT SYSTEMS AND IDENTIFICATION PROCESSES
KIM JUNGSUN, (QUEENSLAND UNIVERSITY OF TECHNOLOGY - AUSTRALIA) / CORPORATE GOVERNANCE AND PERFORMANCE IN THE ELECTRICITY SECTOR USING DATA ENVELOPMENT ANALYSIS: A STUDY IN THE BRAZILIAN STOCK MARKET
MACIEL PEIXOTO FERNANDA, (UNIVERSIDADE FEDERAL DE UBERLÂNDIA - BRAZIL) - ROBERTO DO NASCIMENTO FERREIRA AND ANA LÚCIA MIRANDA LOPES, RAJIV D. BANKER / ELABORATING ON THE CONCEPT OF VALUES-BASED CONTROL
KOLEHMAINEN KATJA, (AALTO UNIVERSITY SCHOOL OF ECONOMICS – FINLAND / THE BALANCED SCORECARD AS A METAPHOR OF THE INTEGRATED SPECTACLE
GUMB BERNARD, (ESC - GRENOBLE BUSINESS SCHOOL - FRANCE) - VASSILI JOANNIDES / MANUFACTURING DECISION-MAKING BASED ON PRODUCT COSTING AND MANAGEMENT ACCOUNTING INFORMATION – A CRITICAL REVIEW
MYRELID ANDREAS, (LINKOEPING UNIVERSITY - SWEDEN) - JAN OLHAGER / THE KNOWLEDGE BALANCE SHEET AS A PERFORMANCE MEASUREMENT TOOL: RE-SHAPING MANAGERIAL PRACTICES AND TRADITIONS!?
PIBER MARTIN, (INNSBRUCK UNIVERSITY - AUSTRIA) - MICHAEL HABERSAM - MATTI SKOOG
11:20 – 11:45 / THE FABRICATION OF MANAGEMENT ACCOUNTING SYSTEMS – WHY, HOW AND WHAT ARE THE
CONSEQUENCES? A ROMANIAN TESTIMONY
ALBU CATALIN NICOLAE, (ACADEMY OF ECONOMIC STUDIES OF BUCHAREST - ROMANIA) - FLAVIUS ANDREI GUINEA / IDENTIFYING TEMPORAL RELATIONSHIPS WITHIN MULTIDIMENSIONAL PERFORMANCE MEASUREMENT
REJC BUHOVAC ADRIANA, (UNIVERSITY OF LJUBLJANA - SLOVENIA) - SERGEJA SLAPNICAR
/ THE IMPORTANCE OF MANAGEMENT CONTROL SYSTEMS IN MANAGING ORGANIZATIONAL AMBIDEXTERITY IN SMALL FIRMS
YLINEN MIKA, (VAASA POLYTECHNIC - FINLAND) - BENITA GULLKVIST / THE IMPACT OF THE BALANCED SCORECARD ON ORGANIZATIONAL CULTURE
JANICIJEVIC NEBOJSA, (BELGRADE UNIVERSITY - SERBIA) - BILJANA BOGICEVIC MILIKIC / NEW WAYS OF WORKING: MEASURING THE IMPACTS ON KNOWLEDGE WORK PRODUCTIVITY
LAIHONEN HARRI, (TAMPERE UNIVERSITY OF TECHNOLOGY - FINLAND) - AKI JÄÄSKELÄINEN, ANTTI LÖNNQVIST, JENNA RUOSTELA / THE ANTECEDENTS OF DEINSTITUTIONALIZATION OR DECOUPLED ACCOUNTING INFORMATION: AN INSTITUTIONAL PERSPECTIVE OF THE CONSEQUENCES OF BRAZILIAN ENTERPRISES’ USE OF INFLATION ADJUSTMENT ACCOUNTING PRACTICES
REZENDE AMAURY, (UNIVERSITY OF SAO PAULO - BRAZIL) - REINALDO GUERREIRO FLAVIA ZOBOLI DALMACIO

12.00 – 13.30 Lunch

13:30 – 14.45 PARALLEL SESSIONS

Baie des Anges I / Baie des Anges II / Galerie / Mont Alban / Matisse / Segurane
Incentive Design and Implications / Performance
Outcomes / Healthcare
Management / Public Sector Management Control / Management Accounting Methodology / Interactive Systems
13:30 – 13:55 / BRINGING THE MARKET INSIDE THE FIRM: INFORMATION AND INCENTIVE PROBLEMS
VÁMOSI TAMÁS, (COPENHAGEN BUSINESS SCHOOL - DENMARK) - IVAR FRIIS - ALLAN HANSEN / EFFECTS OF OWNERSHIP CHANGE ON PERFORMANCE AND PRACTICES: A LONGITUDINAL STUDY
PUTKIRANTA ANTERO, (METROPOLIA UNIVERSITY OF APPLIED SCIENCES - FINLAND) - VILLE HALLAVO MARKKU KUULA - JARMO TOIVANEN / THE POWER OF ORGANIC CONTROL: A CASE STUDY OF A LEAN IMPLEMENTATION IN A HEALTH CLINIC
KENNEDY FRANCES, (CLEMSON UNIVERSITY - U.S.A.) - SALLY K. WIDENER / MANAGEMENT CONTROL SYSTEM, RESULTS ORIENTED CULTURE AND PERFORMANCE: EVIDENCE FROM DUTCH MUNICIPALITIES
VERBEETEN FRANK, (ERASMUS UNIVERSITY ROTTERDAM / ERIM - NETHERLANDS) - ROLAND F. SPEKLÉ, NYENRODE BUSINESS UNIVERSITY / VALIDITY-FEEDBACK INTERVIEWS: ASSESSING THE CONSTRUCT VALIDITY OF MAC SURVEY
KRUIS ANNE-MARIE, (NYENRODE UNIVERSITY - NETHERLANDS) / THE INTERACTIVE USE OF PERFORMANCE MEASUREMENT SYSTEMS IN MULTINATIONAL COMPANIES A BUSINESS NETWORK PERSPECTIVE
REHRING JOCHEN, (WHU – OTTO BEISHEIM GRADUATE SCHOOL OF MANAGEMENT - GERMANY) - MATTHIAS D. MAHLENDORF - UTZ SCHÄFFER
13:55 – 14:20 / LONG-TERM INCENTIVES, MANAGERIAL EFFORT AND SUPERVISOR EVALUATION BIAS
DALLA VIA NICOLA, (UNIVERSITY OF VENICE - ITALY) - FRANK HARTMANN, PAOLO COLLINI / MEASURING THE EFFICIENCY OF ENGLISH PREMIER LEAGUE FOOTBALL: A TWO-STAGE DATA ENVELOPMENT ANALYSIS APPROACH
KERN ALEXANDER, (WU VIENNA - AUSTRIA) - ARMIN WIEDENEGGER - MICHAEL SCHWARZMANN / THE PERFORMANCE CONSEQUENCES OF MEASUREMENT REFORM IN ENGLISH NHS HOSPITALS
GREENWOOD MARGARET, (BATH UNIVERSITY - U.K.) - JOHN FORKER - MARGARET GREENWOOD / MANAGEMENT CONTROL IN THE PUBLIC SECTOR – THE REPROFESSIONALIZATION OF PUBLIC SECTOR WORKERS
WÄLLSTEDT NIKLAS, (STOCKHOLM UNIVERSITY SCHOOL OF BUSINESS - SWEDEN) - / LIFE AFTER RAPM: FIRST STEPS IN THE DEVELOPMENT OF A NEW CONSTRUCT
LIBBY THERESA, (WATERLOO UNIVERSITY - CANADA) - R. MURRAY LINDSAY / MANAGEMENT CONTROL PATHS: APPLYING LEVERS OF CONTROL IN INTERORGANIZATIONAL RELATIONSHIPS
SILVA DOMINGO LUIS, (UNIVERSIDAD ORT URUGUAY - URUGUAY) - CANET-GINER, TERESA
REDONDO-CANO, ANA
14:20 – 14:45 / EXPLORING THE REWARD PERCEPTIONS ACROSS ORGANIZATIONAL LEVELS: A STUDY ON MIDDLE MANAGERS
FAVOTTO ALVISE, (UNIVERSITY OF VENICE - ITALY) - CLIVE R. EMMANUEL - GEORGE KOMINIS / CHALLENGES IN ENERGY EFFICIENCY PERFORMANCE MEASUREMENT IN THE PROCESS INDUSTRY
VIRTANEN TUIJA, (AALTO UNIVERSITY SCHOOL OF ECONOMICS - FINLAND) - MARI TUOMAALA, ANNA TOIVA, EMILIA PENTTI / CHANGES IN PERFORMANCE MEASUREMENT AND EVALUATION SYSTEMS AS INSTITUTIONAL PROCESSES: THE CASE OF AN ITALIAN TEACHING HOSPITAL
LEOTTA ANTONIO, (CATANIA UNIVERSITY - ITALY) - DANIELA RUGGERI / STRATEGIC MANAGEMENT SYSTEM AND METHODS OF CONTROLLING AS KEY ELEMENTS OF MILITARY EXPENDITURE POLICY-MAKING PROCESS
SEDYSHEVA MARITANA, (ESTONIAN BUSINESS SCHOOL - ESTONIA) / THE SKEWED FEW: PEOPLE AND PAPERS OF QUALITY IN MANAGEMENT STUDIES
MACDONALD STUART, (SHEFFIELD UNIVERSITY - U.K.) - JACQUELINE KAM / THE EFFECTS OF THE INTERACTIVE USE OF MANAGEMENT CONTROL SYSTEM AND THE SOCIAL IDENTITY ON TEAM COMMITMENT: AN EXPERIMENTAL STUDY
LAURA Mª GOMEZ RUIZ, (UNIVERSITY PABLO DE OLAVIDE SEVILLE - SPAIN) - DAVID NARANJO GIL, CONCEPCIÓN ÁLVAREZ-DARDET ESPEJO

14.45 – 15:30 Coffee Break

15.30 – 16.45 PARALLEL SESSIONS

Baie des Anges I / Baie des Anges II / Galerie / Mont Alban / Matisse / Segurane
Strategic Implications of Management Control Systems / Management of Non-Profit Organizations / Performance Measurement and Networks / Financial Performance Measurement / Performance Measurement in the Public Sector / Management Control Design
15:30 – 15:55 / FORM OVER SUBSTANCE: THE DIFFERENTIAL EFFECTS OF EMBEDDED VERSUS NON-EMBEDDED INTEGRATION PRACTICES ON ACQUISITION PERFORMANCE
CORDING MARGARET, (RICE UNIVERSITY - U.S.A.) - PETRA CHRISTMANN / SOCIAL ENTERPRISES FOR WORK INTEGRATION: MANAGING THE TENSION BETWEEN THE SOCIAL AND THE ECONOMIC OBJECTIVE
ALEGRE INES, (IESE BUSINESS SCHOOL, UNIVERSITY OF NAVARRA - SPAIN) - / MANAGING A NETWORK BY UTILIZING HOLISTIC PERFORMANCE MEASUREMENT
PEKKOLA SANNA, (LAPPEENRANTA UNIVERSITY OF TECHNOLOGY - FINLAND) - JUHANI UKKO / MIND THE GAP? HAS THE TEXT BOOK APPROACH TO BUDGETING CHANGED ACCORDING TO CRITIQUE FROM RESEARCH AND PRACTICE?
BERG TERJE, (BI NORWEGIAN SCHOOL OF MANAGEMENT - / A SURVEY OF PERFORMANCE MEASUREMENT AND EVALUATION IN THE PUBLIC SECTOR: A WEAK
GORI ELENA, (FLORENCE UNIVERSITY - ITALY) - SILVIA FISSI / BECOMING REDUNDANT MANAGEMENT CONTROL SYSTEM PACKAGE - A LONGITUDINAL CASE STUDY
JÄRVENPÄÄ MARKO, (UNIVERSITY OF JYVASKYLA - FINLAND) - AAPO LÄNSILUOTO
15:55 – 16:20 / MISTAKES ARE NOT AN OPTION: MANAGEMENT CONTROL IN UNPREDICTABLE CONTEXT
SUROVTSEVA NADEZHDA, (BODO REGIONAL UNIVERSITY - NORWAY) / ACCOUNTING INFORMATION AND PERFORMANCE MEASUREMENT IN A NON-PROFIT ORGANIZATION
FRANCISCO LUÍS, (ESCOLA SUPERIOR DE GESTÃO DE TOMAR - PORTUGAL) - MARIA DO CÉU ALVES / INTEGRATED MANAGEMENT CONTROL SYSTEM: MEASURING AND MANAGING SOCIAL, ECONOMIC AND ENVIRONMENTAL BRAZILIAN CORPORATE INDICATORS
GARCIA DOS REIS SOLANGE, (UNIVERSITY OF SAO PAULO - BRAZIL) - RAFAEL MORAIS CHIARAVALLOTI, PEDRO HENRIQUE DUARTE OLIVEIRA / BUDGETING AND COMPLEMENTARY MANAGEMENT CONTROLS IN HIGH GROWTH COUNTRIES: EVIDENCE FROM GERMAN MULTINATIONAL ENTERPRISES IN CHINA
KORNACKER JULIA, (DORTMUND UNIVERSITY - GERMANY) / A NOVEL APPROACH TO MEASURING AND MANAGING PRODUCTIVITY IN LARGE PUBLIC SERVICE ORGANIZATIONS
JÄÄSKELÄINEN AKI, (TAMPERE UNIVERSITY OF TECHNOLOGY - FINLAND) / THE ROLE OF FAIRNESS IN PERFORMANCE MEASUREMENT AND CONTROL SYSTEMS
LAU CHONG, (MACQUARIE UNIVERSITY - AUSTRALIA) - BRIGITTE OGER
16:20 – 16:45 / MANAGEMENT CONTROL INFORMATION SHARING IN SUPPLY CHAINS. EFFECTS ON PARTNERS’ PERFOMANCE, TRUST AND CONTINUITY EXPECTATIONS
RAMÓN JERÓNIMO JUAN MANUEL, (UNIVERSITY PABLO DE OLAVIDE SEVILLE - SPAIN / THE COMPLEX AND MULTIFACETED WORLD OF PERFORMANCE MANAGEMENT IN NGOS: A CASE STUDY
YAP POH CHYE PAUL, (MONASH UNIVERSITY - AUSTRALIA) - ALDÓNIO FERREIRA /
EMERGING NETWORK AND THE CONSTRUCTION OF CONTROLS
MINEEV ANDREI, (BODO GRADUATE SCHOOL OF BUSINESS - NORWAY) / CONSTRUCTING PERFORMANCE MEASUREMENT NETWORKS – AN EMPIRICAL INVESTIGATION OF EMERGENCE, CO-EXISTENCE AND INTERPLAY OF MULTIPLE PERFORMANCE MEASUREMENT SYSTEMS IN A THAI FINANCIAL SERVICES ORGANISATION
WONGKAEW WILA-SINI (MIN), (CHULALONGKORN UNIVERSITY - THAILAND) / SUSTAINABLE PERFORMANCE MANAGEMENT – FEATURING SUSTAINABILITY IN PUBLIC SERVICES
JOHNSON MIKAEL, (KARLSTAD UNIVERSITY - SWEDEN) - MIKAEL JOHNSON
/ THE INFLUENCE OF FAMILY-OWNERSHIP AND LEADERSHIP ON ORGANIZATIONAL DESIGN CHOICES
POSCH ARTHUR, (VIENNA UNIVERSITY OF ECONOMICS AND BUSINESS ADMINISTRATION - AUSTRIA) - JOHANNES ASEL - GERHARD SPECKBACHER

19.00 – 20.00 Welcome cocktail - Plage Beau Rivage

Thursday, September 8, 2011

08:30 Registration
08:45 – 09.00 WELCOME AND ANNOUNCEMENTS (Room: Baie des Anges I & II )

09.00 – 10.00 PLENARY SESSION (Room: Baie des Anges I & II )
Professor Marc Epstein: “Governing Globally”

10.00 – 10:30 Coffee Break

10.30 – 11.45 PARALLEL SESSIONS

Baie des Anges I / Baie des Anges II / Galerie / Mont Alban / Matisse / Segurane
Value Based Management / Motivational Aspects of Performance Measurement / Management Accounting and Organizational Design / Corporate Social Responsibility / Management Control of Outsourcing Relationships / Executive Compensation
10:30 – 10:55 / ORGANIZATIONAL AND INDIVIDUAL PERFORMANCE MEASUREMENT: THE RELATIONS BETWEEN THE BALANCED SCORECARD AND THE COMPETENCY MANAGEMENT
YOKOMIZO CESAR, (EAESP BUSINESS MANAGEMENT SCHOOL OF SÃO PAULO - BRAZIL) - CAIO MIYANE & HAMILTON LUIZ CORRÊA / BUY ONE, GET ONE FREE: BENEFITS OF FOLLOWING THE CONTROLLABILITY PRINCIPLE FOR
INTRINSIC MOTIVATION
KUNZ JENNIFER, (FRANKFURT UNIVERSITY - GERMANY) - STEFAN LINDER / A NEW ROLE FOR MANAGEMENT ACCOUNTANTS: FROM PERFORMANCES CONTROLLERS TO PERFORMANCES AND RISKS CONTROLLERS.
CULASSO FRANCESCA, (TORINO UNIVERSITY - ITALY) - LUCA MARIA MANZI, LAURA BROCCARDO, ELISA TRUANT / CORPORATE SOCIAL RESPONSIBILITY AS AN ALIGNMENT MECHANISM
CORONADO FREDDY, (UNIVERSIDAD DE CHILE - CHILE) - ANTONIO FARIAS - CAROLINA ZAPATA / VENDOR’S PERSPECTIVE ON MANAGEMENT CONTROL SYSTEMS IN OFFSHORE OUTSOURCING
AMIRUDDIN ROZITA, (UNIVERSITY KEBANGSAAN MALAYSIA - MALAYSIA) - AINI AMAN, RUHANITA MAELAH, NORADIVA HAMZAH / THE RELATION BETWEEN EXECUTIVE TIME HORIZON AND EXECUTIVE COMPENSATION
SEPPALA TOMI, (AALTO UNIVERSITY SCHOOL OF ECONOMICS - FINLAND) - SEPPO IKAHEIMO TERHI CHAKHOVICH
Baie des Anges I / Baie des Anges II / Galerie / Mont Alban / Matisse / Segurane
10:55 – 11:20 / FINANCIAL CHARACTERISTICS OF HIGH-PERFORMANCE COMPANIES IN TURKEY: A COMPARATIVE ANALYSIS OF STABLE ECONOMY IN THE FINANCIAL CRISIS ERA
NEEDLES BELVERD E., (DE PAUL UNIVERSITY - U.S.A.) - AHMET TUREL, ASLI TUREL / METHODOLOGIES FOR USING PERFORMANCE MEASUREMENT
CINQUINI LINO, (SANT'ANNA SCHOOL OF ADVANCED STUDIES - ITALY) - FALCONER MITCHELL, HANNE
NØRREKLIT, ANDREA TENUCCI. / INTERVENTION AS A “BATTLEFIELD” IN CONDUCTING INTERVENTIONIST RESEARCH IN MANAGEMENT ACCOUNTING: REFLECTIVE ANALYSIS
SUOMALA PETRI, (TAMPERE UNIVERSITY OF TECHNOLOGY - FINLAND) - JOUNI LYLY-YRJÄNÄINEN KARI LUKKA / MEASURING AND REPORTING THE RELEVANT DIMENSIONS OF SUSTAINABILITY: EVIDENCE AND CORPORATE PERFORMANCE IMPLICATIONS
PARISI CRISTIANA, (COPENHAGEN BUSINESS SCHOOL - DENMARK) - / INTERFIRM CONTROLS AND RESIDUAL RISK
ANDERSON SHANNON, (UNIVERSITY OF CALIFORNIA AT DAVIS - U.S.A.) – HE NRI C. DEKKER, ALEXANDRA VAN DEN ABBEELE / SAY ON (HOW) TO PAY
WALLACE SANDRA-LEE, (MELBOURNE UNIVERSITY - AUSTRALIA) - PROFESSOR PETER M. CLARKSON ASSOCIATE PROFESSOR JULIE WALKER
11:20 – 11:45 / A META KEY PERFORMANCE INDICATOR (MKPI) TO PERFORM THE PROCESS OF CREATION OF VALUE OFTHE ORGANIZATIONS: STUDY OF AN INDUSTRIAL FIRM MANAGED BY BUSINESS AFFAIR.
PENDARIES MICHEL, (AIX-MARSEILLE II UNIVERSITY - FRANCE) - / WHY DO EMPLOYEES PERFORM BETTER IF THEY PARTICIPATE IN DEVELOPING PERFORMANCE INDICATORS? AGENCY VS. SELF-DETERMINATION THEORY
GROEN BIANCA, (TWENTE UNIVERSITY - NETHERLANDS) - MARC J.F. WOUTERS - CELESTE P.M. WILDEROM / PERFORMANCE MEASUREMENT - A FRAMING PROCESS
SVÄRDSTEN FREDRIK, (STOCKHOLM UNIVERSITY SCHOOL OF BUSINESS - SWEDEN) / CAN SROI PROVIDE A RELIABLE TOOL FOR SOCIAL ENTERPRISE PERFORMANCE MEASUREMENT IN THE CZECH REPUBLIC? THE CASE OF MODRY DOMECEK.
STRANSKY JAKUB, (UNIVERSITY OF ECONOMICS PRAGUE - CZECH REPUBLIC) - / THE ROLE OF MANAGEMENT CONTROL SYSTEMS ON INTERORGANIZATIVE EFFICIENCY. AN ANALYSIS OF EXPORT PERFORMANCE
FLOREZ-LOPEZ RAQUEL, (UNIVERSITY PABLO DE OLAVIDE SEVILLE - SPAIN) - JUAN MANUEL RAMON-JERONIMO - MARIA VELEZ-ELOZA - CONCEPCION ALVAREZ-DARDET - PEDRO ARAUJO-PINZON - JOSE M. SANCHEZ-VAZQUEZ / GAMING IN INCENTIVE SYSTEMS: SANDBAGGING AND BULLARDING FIXED IN THE LONG TERM?
WÖSSNER CHRISTOPH, ( - GERMANY)

12.00 – 13.30 Lunch