7Thconference on Performance Measurement and Management Control

7thConference on
Performance Measurement and Management Control

Barcelona, Spain – September 18-20, 2013
Conference Venue: Hotel Majestic

PROGRAMME
(August 26)

Chairpersons:
Professor Antonio DAVILA - IESE, University of Navarra, Spain
Professor Eric CAUVIN - IAE Aix Marseille- France

Invited Speakers :
Professor Marc J. EPSTEIN - Rice University , U.S.A
Professor Jean-François MANZONI - INSEAD, Singapore
Sponsored by:

Wednesday, September 18, 2013

08:15Registration

8:45 – 9.00WELCOME SESSION

ProfessorsMarc Epstein, Jean-François Manzoni, and Eric Cauvin

9.00 – 9:30 Break

9.30 – 11.20PARALLEL SESSIONS

Room
Operations Management and Control / Financial Performance Measures / Accounting in Emerging Markets / Performance Measures for Marketing / SMEs Performance Measurement / Advances in Control Theory
9:30 – 9:55 / THE EFFECTS OF THE RELATIONSHIP OF INTENSITY OF MARKET COMPETITION AND JUST-IN-TIME PRACTICES ON ORGANIZATIONAL PERFORMANCE
LEONG MICHELE, (THE UNIVERSITY OF WESTERN AUSTRALIA - AUSTRALIA) - VINCENT CHONG
MICHAEL RUNDUS / TRADITIONAL ABC AND TIME-DRIVEN ABC: AN EXPERIMENTAL INVESTIGATION
SCHUHMACHER KARL, (LAUSANNE UNIVERSITY / HEC LAUSANNE - SWITZERLAND) - MICHAEL BURKERT / CORPORATE PERFORMANCE AND FINANCIAL ARCHITECTURE IN EMERGING MARKETS: CLUSTER ANALYSIS
KOKOREVA MARIA, (HIGHER SCHOOL OF ECONOMICS - RUSSIA) - ANASTASIA STEPANOVA / PERCEPTION OF MARKETING METRICS ADOPTION AND INDUSTRY MATURITY
CAMPOS JUNIOR HENRIQUE, (FUNDAÇÃO GETULIO VARGAS - BRAZIL) - DELANE BOTELHO / THE MANAGERIALIZATION OF FAMILY SMES: EVIDENCES FROM EASTERN PIEDMONT
VOLA PAOLA, (UNIVERSITÀ DEGLI STUDI DEL PIEMONTE ORIENTALE - ITALY) - CHIARA MORELLI, LUCREZIA SONGINI / PERFORMANCE SIGNS AND PARTICULARITY: DELEUZIAN PERFORMATIVITY OF A PERFORMANCE MEASUREMENT SYSTEM
LENNON NIELS JOSEPH, (COPENHAGEN BUSINESS SCHOOL - DENMARK) -
9:55 – 10:20 / THE FUNCTION OF MANAGEMENT CONTROL SYSTEM AND PERFORMANCE IN ENVIRONMENTAL SUPPLY CHAIN MANAGEMENT
YAMANE SATOKA, (TOKYO UNIVERSITY OF SCIENCE - JAPAN) - TAKAYUKI ASADA / WHY DO SOME BANKS CONSISTENTLY GENERATE MORE SHAREHOLDER VALUE THAN OTHERS?
LUEG RAINER, (AARHUS UNIVERSITY - DENMARK) - CHRISTIAN SCHMALTZ, JESPER AGERHOLM JENSEN, KASPER WITTRUP / MANAGEMENT CONTROL SYSTEMS IN RUSSIA: REVIEW AND FUTURE DIRECTIONS
BADAEVA TATIANA, (DORTMUND UNIVERSITY - GERMANY) - / THE IMPACT OF SPONSORING ON BRAND EQUITY AND SALES
HOHENAUER ROBERT, (UNIVERSITY OF ST. GALLEN - SWITZERLAND) - SVEN REINECKE / BUDGETING IN SMALL AND MEDIUM SIZED BUSINESSES: A CONTINGENCY STUDY
SANDALGAARD NIELS, (AALBORG UNIVERSITY - DENMARK) - CHRISTIAN NIELSEN / AN ESSAY ON BUSINESS CONTROLLING IN A THEORY-PRACTICE PERSPECTIVE
BERG TERJE, (BI NORWEGIAN BUSINESS SCHOOL - NORWAY) -
10:20 – 10:45 / MANAGEMENT CONTROL SYSTEMS FOR FLEXIBILITY AND EFFICIENCY: A CASE STUDY IN A MANUFACTURING COMPANY
FUJINO MASAFUMI, (NIHON UNIVERSITY - JAPAN) - YAN LI, SATOSHI HORII, NORIO SAWABE / COST MANAGEMENT FOR CHANGEABLE PRODUCTION SYSTEMS - A SIMULATION-BASED APPROACH AND ITS IMPLICATIONS FOR COST ACCOUNTING SYSTEMS
MEYER-SCHWICKERATH BEN, (KARLSRUHE UNIVERSITY - GERMANY) - MARCEL GEBHARDT / PERFORMANCE EFFECTS OF PERFORMANCE MEASUREMENT SYSTEMS – EVIDENCE FROM A TRANSITION ECONOMY
PESALJ BILJANA, (ROTTERDAM UNIVERSITY - NETHERLANDS) - / EXPLORING CUSTOMER-DRIVEN, DYNAMIC KEY PERFORMANCE INDICATORS
JOHNSON MIKAEL, (KARLSTAD UNIVERSITY - SWEDEN) - SARA DAVOUDI / PERFORMANCE MEASUREMENT SYSTEM AND QUALITY MANAGEMENT IN SMALL AND MEDIUM-SIZED BRAZILIAN ENTERPRISES
SANTOS DIEGO, (MACKENZIE PRESBYTERIAN UNIVERSITY - BRAZIL) - JOSE CARLOS TIOMATSU OYADOMARI / A FRAMEWORK FOR UNDERSTANDING THE CONTINUOUSLY EVOLVING ROLE OF THE FINANCE AND CONTROLLING FUNCTION
TALLBERG ANDERS, (HANKEN SCHOOL OF ECONOMICS - FINLAND) - MATS GLADER
10:45 – 11:20 / MULTIPLE PERSPECTIVES ON LOGISTICS COSTS: FACTORS RELATED TO INFORMATION PROVISION
HÄLINEN HANNE-MARI, (TURKU SCHOOL OF ECONOMICS - FINLAND) - / HOW CAN SMES’ WINEMAKERS KNOW THE COST OF THEIR PRODUCT? EVIDENCE FROM AN ITALIAN CASE STUDY
BIONDI LUCIA, (ROMA TRE UNIVERSITY - ITALY) - LIDIA D’ALESSIO, UMBERTO FRANCESE, CARMELA GULLUSCIO, ANDREA ROSSI. / TRANSFORMATION OF THE COMPANY IN THE TRANSITIONAL ECONOMY:
IMPLICATIONS FOR MANAGEMENT CONTROL
IERMOLENKO OLGA, (BODO GRADUATE SCHOOL OF BUSINESS - NORWAY) – / CUSTOMER-ORIENTED MEASUREMENT OF SERVICE OPERATIONS: A BUSINESS-TO-BUSINESS CASE STUDY
UKKO JUHANI, (LAPPEENRANTA UNIVERSITY OF TECHNOLOGY - FINLAND) - SANNA PEKKOLA / MANAGEMENT CONTROL SYSTEM AS A PACKAGE AND PERFORMANCE IN THE SMALL AND MEDIUM SIZED ITALIAN MANUFACTURING ENTERPRISES
SANTINI FABIO, (UNIVERSITY OF PERUGIA - ITALY) - FRANCESCA PIERRI / NEED FOR CONTROL: WHY DO MANAGERS CHOOSE CONTROL?
REJC BUHOVAC ADRIANA, (UNIVERSITY OF LJUBLJANA - SLOVENIA) - GORAN ŠUŠNJAR

11.20 – 11:45 Coffee Break

11.45 – 13.00 PARALLEL SESSIONS

Room
Guiding Behavior / Design of Incentive Systems / Accounting and Government / Balanced Scorecard / Advances in Performance Measurement / Accounting and Information Systems
11:45 – 12:10 / GUIDING MANAGERIAL BEHAVIOR TOWARD THE LONG TERM: THE ROLE OF PERFORMANCE MEASUREMENT AND COMPENSATION SYSTEMS
STERNAD DIETMAR, (CARINTHIA UNIVERSITY OF APPLIED SCIENCES - AUSTRIA) - / SUPERIORS' DISCRETIONARY BONUS ADJUSTMENTS IN CASE OF NEGATIVE UNCONTROLLABLE EVENTS: AN EXPERIMENTAL INVESTIGATION OF THE INFLUENCE OF EVENT INFLUENCEABILITY, PERFORMANCE RANKING IMPACT, AND INFORMATION PRECISION
GUILMET TOM, (K.U.LEUVEN - BELGIUM) - FILIP ROODHOOFT / MEASURING THE EFFECTIVENESS AND PRODUCTIVITY OF GOVERNMENT AGENCIES
LAWRIE GAVIN, ( - U.K.) - MOSHOBAB ALKAHTANI / THE USE OF THE BALANCED SCORECARD IN PORTUGAL: EVOLUTION AND EFFECTS ON MANAGEMENT CHANGES IN PORTUGUESE LARGE COMPANIES
SARAIVA HELENA, (POLYTECHNIC INSTITUTE OF GUARDA - PORTUGAL) - MARIA DO CÉU ALVES / MANAGEMENT INDICATOR TREE
CASTILLO CARLOS, (UNIVERSITY OF ALMERÍA - SPAIN) - / SEARCHING FOR PERFORMANCE INDICATORS - WHEN MANAGEMENT ACCOUNTING CHANGE MEETS ACCOUNTING INFORMATION SYSTEMS IMPLEMENTATION
BREDMAR KRISTER, (THE UNIVERSITY OF GOTHENBURG - SWEDEN) - KRISTER BREDMAR, URBAN ASK, ELISABETH FRISK, JOHAN MAGNUSSON
12:10 – 12:35 / BEHAVIORAL RESPONSES TO PERFORMANCE MEASUREMENT DIVERSITY IN INDIVIDUAL INCENTIVE PLANS
PATELLI LORENZO, (UNIVERSITY OF DENVER - U.S.A.) - / WHAT IS THE PERFORMANCE EFFECT OF USING PERFORMANCE MEASURES FOR TOP MANAGEMENT INCENTIVES? THE CONTINGENT MODEL OF STRATEGY.
PASCH TIMUR, (OPEN UNIVERSITY OF THE NETHERLANDS - GERMANY) - / STEERING CITIES TOWARDS SUSTAINABILITY: THE ROLE OF FORMAL AND INFORMAL CONTROLS IN IMPLEMENTING A MOBILITY STRATEGY
CRUTZEN NATHALIE, (UNIVERSITY OF LIEGE - HEC - BELGIUM) - / LEAN PHILOSOPHY AND BALANCED SCORECARD: WHAT’S NEW?
BAROMA BASSAM, (ROME "TOR VERGATA" UNIVERSITY - ITALY) - BELLISARIO, ANDREA AND CHIRICO, ANTONIO / IMPLICATIONS OF THE DECENTRALIZED STRUCTURES ON THE ECONOMIC PERFORMANCE MEASUREMENT
ALMASAN ALINA, (WEST UNIVERSITY OF TIMISOARA - ROMANIA) - CORINA GROSU / THE ADOPTION OF EC-B2B SYSTEMS AND THE ENTERPRISE’S’ PERFORMANCE IN JORDAN: EMPIRICAL ANALYSIS BY SEM"
ALBAKRI ANAS, (QATAR UNIVERSITY - QATAR) -
12:35 – 13:00 / GREEN VALUE AND SUSTAINABILITY: A PROPOSAL FOR A NEW WEALTH ASSESSMENT FRAMEWORK
IANNONE BARBARA / THE USE OF FINANCIAL INCENTIVES IN SMES
LOURENÇO SOFIA, (ISEG SCHOOL OF ECONOMICS AND MANAGEMENT - PORTUGAL) - / DESIGNING MEASURES OF EFFECTIVENESS OF WELFARE SERVICE SYSTEM
SILLANPÄÄ VIRPI, (TAMPERE UNIVERSITY OF TECHNOLOGY - FINLAND) - / THE BALANCED SCORECARD: NEW ELEMENTS IN STRATEGIC MANAGEMENT OF MILITARY RESOURCES
SEDYSHEVA MARITANA, (ESTONIAN BUSINESS SCHOOL - ESTONIA) - / REPORTING FREQUENCY AND SUBSTITUTABLE TASKS
LUKAS CHRISTIAN, (JENA UNIVERSITY - GERMANY) - / ENHANCING DYNAMIC PERFORMANCE MEASUREMENT SYSTEMS THROUGH INFORMATION SYSTEMS INTEGRATION
GULLKVIST BENITA M., (ABO AKADEMI UNIVERSITY - FINLAND) -

13.00 – 14.30 Lunch

14:30 – 15.45PARALLEL SESSIONS

Room
Performance Measures and Human Resources / Non-Financial Performance Measures / Accounting and Change Management / Controlling SMEs / Performance Measurement for Innovation / Risk Management
14:30 – 14:55 / THE IMPACT OF SUPPORTIVE SUPERVISION ON COMMITMENT: ANALYSING THE RELEVANCE OF EMPOWERMENT AND DISTRIBUTIVE JUSTICE AS MEDIATING MECHANISMS IN DIFFERENT CULTURAL SETTINGS
NEVRIES PASCAL, (WITTEN/ HERDECKE UNIVERSITY - GERMANY) - HANNAH MÖLTNER
MICHELE MORNER / NON-FINANCIAL PERFORMANCE INDICATORS LEAD TO FINANCIAL OUTCOMES? EMPIRICAL EVIDENCE FROM EGYPTIAN RETAIL BANK
FADALY DINA, (ARAB ACADEMY FOR SCIENCE & TECHNOLOGY & MARITIME TRANSPORT - EGYPT) - METWALY, AYMAN, PHD. / THE CONSTRAINING AND ENABLING ROLES OF MANAGEMENT CONTROL SYSTEMS IN CRISIS MANAGEMENT
POSCH ARTHUR, (VIENNA UNIVERSITY OF ECONOMICS AND BUSINESS - AUSTRIA) - JOHANNES ASEL
GERHARD SPECKBACHER / IS THERE A GENDER INFLUENCE ON THE PLANNING,CONTROL AND EVALUATION PRACTICES IN SMES?
JORISSEN ANN, (UNIVERSITY OF ANTWERP - BELGIUM) - PARICHART MANEEMAI, KRIS HARDIES / FRAMEWORK OF ADDRESSING AND MEASURING ORGANIZATIONAL CREATIVITY
KULIKOWSKA- PAWLAK MONIKA, (UNIVERSITY OF ECONOMICS IN KATOWICE - POLAND) - KATARZYNA BRATNICKA / PERFORMANCE MEASUREMENT FOR RISKY INVESTMENT DECISIONS UNDER UNKNOWN PREFERENCES
ORTNER JULIA, (MAINZ UNIVERSITY - GERMANY) - LOUIS VELTHUIS, DAVID WOLLSCHEID
14:55 – 15:20 / ROLE OF PERFORMANCE MANAGEMENT IN DEVELOPING HUMAN RESOURCES THROUGH REFLECTIVE PRACTICES
SAUNILA MINNA, (LAPPEENRANTA UNIVERSITY OF TECHNOLOGY - FINLAND) - KATI TIKKAMÄKI, JUHANI UKKO / SOCIAL MEDIA PERFORMANCE MANAGEMENT: A PROCESS-ORIENTED ANALYSIS OF DIRECT AND MODERATING EFFECTS
MOLINARI MELANIA, (UNIVERSITY OF ST. GALLEN - SWITZERLAND) - KLAUTZSCH, ERIK, PETER MATHIAS FISCHER, SVEN REINECKE / MANAGEMENT ACCOUNTING SYSTEMS CHANGE. THE ROLE OF AGENCY AND INSTITUTIONAL CONTRADICTIONS
MORELLI MARCO, (BOCCONI UNIVERSITY - ITALY) - ANDREA DOSSI / PAYMENT BACKLOGS - PROBLEM OF THE MANAGEMENT IN THE POLISH SMALL AND MEDIUM-SIZED ENTERPRISES
WYSLOCKA ELZBIETA, (CZESTOCHOWA TECHNICAL UNIVERSITY - POLAND) - / INNOVATION IN THE PUBLIC SECTOR: IS IT MEASURABLE?
KLIMENTOVA SABINA, ( - LUXEMBOURG) / ENTERPRISE SECURITY: PERFORMANCE MEASUREMENT AND VALUE CONTRIBUTION
HARRER JUERGEN, (EBS BUSINESS SCHOOL - GERMANY) - ANDREAS WALD
15:20 – 15:45 / PERFORMANCE MANAGEMENT SYSTEMS: AN ANALYSIS OF THE CHARACTERISTICS INFLUENCING THE EFFECTIVENESS AND THE IMPACT ON EMPLOYEE WORK-RELATED ATTITUDES
POP-VASILEVA ALEKSANDRA, (MACQUARIE UNIVERSITY - AUSTRALIA) - KEVIN BAIRD, BILL BLAIR / RELATIONS BETWEEN THE POSITION OF COMPANIES INTO THE SUPPLY CHAIN AND THE USE PATTERNS OF NON-FINANCIAL PERFORMANCE INDICATORS: A STUDY AMONG BRAZILIAN AGRIBUSINESS
CUNHA CALLADO ANTÔNIO ANDRÉ, ( - BRAZIL) - ALDO LEONARDO CUNHA CALLADO, RENATA PORTO CHAVES / UNDERSTANDING HIERARCHICAL ACCOUNTABILITY BY STUDYING ITS ABSENCE. THE STRUGGLE OVER POMPEII´S DECAY
FERRI PAOLO, (STOCKHOLM UNIVERSITY - SWEDEN) / MANAGERS' INFORMATION NEEDS OF ITALIAN SMALL AND MEDIUM SIZED BUSINESSES. ADHERENCE OF ACTUAL CONTROLS TO CONTROLLING NEEDS
AURELI SELENA, (UNIVERSITY OF BOLOGNA - ITALY) - FEDERICA SALVATORI / INNOVATIONS IN A KNOWLEDGE-BASED STRATEGIC PERFORMANCE MEASUREMENT SYSTEM
LO LINDA, (ESC - RENNES SCHOOL OF BUSINESS - FRANCE) - / THE USE OF FINANCIAL INDICATORS TO EVALUATE THE DEFAULT RISK OF A LOCAL AUTHORITY: EVIDENCE FROM ITALY
GORI ELENA, (UNIVERSITY OF FLORENCE - ITALY) - SILVIA FISSI

15.45 – 16:15Coffee Break

16.15 – 17.30PARALLEL SESSIONS

Room:
Innovation Management and Control / Construction of Performance Measures / Accounting and Organizational Performance / Mergers and Acquisitions / Advances in Management Control Systems / Accounting and Strategy
16:15 – 16:40 / MEASURING ANINNOVATION PATH IN THE TEXTILE INDUSTRY
SOMOHANO FRANCISCO M., (UNIVERSITY OF CANTABRIA - SPAIN) - FRANCISCO JAVIER MARTÍNEZ-GARCÍA / DESIGNING A MATURITY MODEL FOR PERFORMANCE MEASUREMENT AND MANAGEMENT: EMPIRICAL EVIDENCE FROM FINLAND
JÄÄSKELÄINEN AKI, (TAMPERE UNIVERSITY OF TECHNOLOGY - FINLAND) - JUHO-MATIAS ROITTO / DOES PERFORMANCE MANAGEMENT SYSTEM INFLUENCE ORGANISATIONAL PERFORMANCE? CASE STUDY IN BUSINESS SECTOR COMPANY
KADAK TARMO, (TALLINN UNIVERSITY OF TECHNOLOGY - ESTONIA) - / THE PERFORMANCE OF MERGERS AND ACQUISITIONS IN EMERGING CAPITAL MARKETS: NEW EVIDENCE
GRIGORIEVA SVETLANA, (NATIONAL RESEARCH UNIVERSITY HIGHER SCHOOL OF ECONOMICS - RUSSIA) - TATIANA PETRUNINA / NON-ADHERENCE TO GRI GUIDELINES IN THE DISCLOSURE OF ECONOMIC PERFORMANCE INDICATORS IN THE ENERGY SECTOR IN BRAZIL: REFLECTIONS ON THE CONDITION OF MANAGEMENT CONTROL SYSTEMS
GARCIA DOS REIS SOLANGE, (UNIVERSITY OF SAO PAULO - BRAZIL) - YARA C. CINTRA;BRUNO RUVIER SANTIAGO DIBBERN;MAISA DE SOUZA RIBEIRO / CONFIGURATIONS OF STRATEGY AND CONTROL: A SET-THEORETIC APPROACH
BEDFORD DAVID, (UNIVERSITY OF TECHNOLOGY SYDNEY - AUSTRALIA) - TEEMU MALMI
16:40 – 17:05 / A CONTINGENCY MODEL OF MANAGEMENT CONTROL SYSTEMS IN INNOVATION COMPANIES: AN EMPIRICAL INVESTIGATION
HAUSTEIN ELLEN, (WEST OF ENGLAND UNIVERSITY / BRISTOL BUSINESS SCHOOL - U.K.) - ROBERT LUTHER, PETER SCHUSTER / “IT SOUNDS LIKE A GREAT CONCEPT, BUT WHAT DO YOU MEAN?”: AN ETHNOGRAPHIC ACCOUNT OF THE CONSTRUCTION AND NEGOTIATION OF A NEW SUBJECTIVE PERFORMANCE INDICATOR IN A PHARMACEUTICAL COMPANY
BROGAARD-KAY JACOB, (COPENHAGEN BUSINESS SCHOOL - DENMARK) - / DO BACK-OFFICE SUPPORT PRACTICES CONTRIBUTE TO FIRM PERFORMANCE? AN INVESTIGATION OF LEAN ACCOUNTING PRACTICES
KENNEDY FRANCES, (CLEMSON UNIVERSITY - U.S.A.) - ROSEMARY FULLERTON, SALLY WIDENER / SELL IT OR LEAVE IT? - THE IMPACT OF CEO CHARACTERISTICS ON STRATEGIC DIVESTITURES
NIEMANN HERMANN-HENNIG, (DORTMUND UNIVERSITY - GERMANY) - CHRISTIAN GEORGI, MICHAEL BRANDAU AND JAN MAMMEN / MATERIALITY AND DECISION CONTROL
MELGIN JARI, (AALTO UNIVERSITY SCHOOL OF ECONOMICS - FINLAND) - / FREE TO CHOOSE? ORGANIZATIONAL CONTEXT AND THE EVALUATION OF OPPORTUNITIES
LINDER STEFAN, (ESSEC BUSINESS SCHOOL PARIS - FRANCE) - JACOB LYNGSIE; NICOLAI J. FOSS; SHAKER A. ZAHRA
17:05 – 17:30
/ ACCOUNTING RHYTHMS IN A PRODUCT INNOVATION SETTING: HOW BUDGETING FACILITATES INNOVATIVE ACTIVITIES IN A RAPIDLY CHANGING ENVIRONMENT
HORII SATOSHI, (RITSUMEIKAN UNIVERSITY - JAPAN) - CHRIS AKROYD AND NORIO SAWABE / THE INNOVATIVE POTENTIAL OF PROSUMPTION
AND THE RESULTS OF ENTERPRISES
DOROTA JELONEK (CZESTOCHOWA UNIVERSITY OF TECHNOLOGY) / OPERATING CHARACTERISTICS OF HIGH PERFORMANCE COMPANIES: STRATEGIC DIRECTION FOR MANAGEMENT
NEEDLES BELVERD E., (DE PAUL UNIVERSITY - U.S.A.) - MARK L. FRIGO, MARIAN POWERS, ANTON SHIGAEV / THE MEASUREMENT OF SYNERGY VALUE IN MERGERS AND ACQUISITIONS
FIORENTINO RAFFAELE, (PARTHENOPE UNIVERSITY OF NAPLES - ITALY) - STEFANO GARZELLA / CONTROL CHAIN CONTAGION
REUSEN EVELIEN, (VLERICK BUSINESS SCHOOL - BELGIUM) - KRISTOF STOUTHUYSEN, FILIP ROODHOOFT, ALEXANDRA VAN DEN ABBEELE, HENDRIK SLABBINCK. / BALANCING MCS AND STRATEGY USING BUSINESS TURNAROUND AS LENS: EVIDENCE FROM AN INDONESIAN FAMILY-OWNED BUSINESS
ROBERTS HANNO, (BI NORWEGIAN BUSINESS SCHOOL - NORWAY) – FERANITA

19.30 – 20.30Welcome cocktail at the BARCELO RAVAL HOTEL - Rambla del Raval 17-21 - 08001 Barcelona

Thursday, September 19, 2013

8:45 – 9.00 WELCOME AND ANNOUNCEMENTS (Room: … )

9.00 – 10.00 PLENARY SESSION (Room: … )
“Using Management Control and Performance Measurement to Solve Global Societal Challenges”
Professor Marc Epstein

10.00 – 10:30Coffee Break

10.30 – 11.45PARALLEL SESSIONS

Room:
Knowledge Management / Performance Measurement Frameworks / Healthcare and Performance Measurement / Performance Measures and Value Management / Auditing Research / Incentive Systems’ Design
10:30 – 10:55 / PERFORMANCE INFORMATION AND MANAGERIAL KNOWLEDGE NEEDS
LAIHONEN HARRI, (TAMPERE UNIVERSITY OF TECHNOLOGY - FINLAND) - DR. AKI JÄÄSKELÄINEN, DR. DANIELA CARLUCCI, DR. ROBERTO LINZALONE / THE APPLICATION OF IMPORTANCE PERFORMANCE ANALYSIS TO EVALUATE THE QUALITY OF MANAGEMENT ACCOUNTING SYSTEM
RAHMOUNI AHMED FATH-ALLAH, (UNIVERSITÉ CHOUAIB DOUKKALI - MOROCCO) - - KARIM CHARAF
- AHMED FATH-ALLAH RAHMOUNI / PERFORMANCE MANAGEMENT SYSTEMS IN HOSPITALS — EMPIRICAL EVIDENCE ON THEIR DESIGN AND USAGE IN THE LIGHT OF REGULATORY INFLUENCES
WENGER FELIX L., (DORTMUND UNIVERSITY - GERMANY) - MAIK LACHMANN / CREATING SHARED VALUE: IMPLICATIONS FOR PERFORMANCE MEASUREMENT SYSTEMS
FRIGO MARK, (DE PAUL UNIVERSITY - U.S.A.) / CONSTRUCTING INDIVIDUAL PERFORMANCE IN AN AUDIT CONTEXT
PETERSSON CRISTOFFER, (STOCKHOLM UNIVERSITY - SWEDEN) - / INTRA-FIRM COMPLEXITYAND LEARNING CAPABILITIES AS DETERMINANTS FOR THE EFFECTS OF INCENTIVES SYSTEMS ON FIRM PERFORMANCE
WALL FRIEDERIKE, (KLAGENFURT UNIVERSITY - AUSTRIA)
10:55 – 11:20 / INFORMATION AND COMMUNICATION TECHNOLOGY IMPACTS ON KNOWLEDGE WORK PERFORMANCE
PALVALIN MIIKKA, (TAMPERE UNIVERSITY OF TECHNOLOGY - FINLAND) - / INTEGRATED PERFORMANCE MANAGEMENT SYSTEMS: JACK OF ALL TRADES AND MASTER OF NONE?
PELJHAN DARJA, (UNIVERSITY OF LJUBLJANA - SLOVENIA) - MOJCA MARC / MISSION ORIENTED SCORECARD IMPLEMENTATION IN A PUBLIC HOSPITAL. THE EXPERIENCE OF PUBLIC HOSPITALS IN POLAND.
OSTROWSKA SABINA, (UNIVERSITY OF ECONOMICS IN KATOWICE - POLAND) - ALDONA FRACZKIEWICZ-WRONKA, MARIUSZ BRATNICKI / COST MANAGEMENT FOR IT ACTIVITIES: A CASE STUDY IN THE IT DIVISION OF A FRENCH BANK USING ACTIVITY-BASED COSTING
WEGMANN GREGORY, (DIJON BOURGOGNE UNIVERSITY / IAE MANAGEMENT SCHOOL - FRANCE) -
/ DATA MANIPULATION OF ACCOUNTING REPORTS: CASE POST-COMPLETION AUDITING OF CAPITAL INVESTMENTS
HUIKKU JARI, (AALTO UNIVERSITY SCHOOL OF ECONOMICS - FINLAND) - / SALESFORCE INCENTIVE SYSTEMS IN A CHANGING ENVIRONMENT: AN INTERDISCIPLINARY REVIEW AND RESEARCH AGENDA
GEORGI MICHAEL, (DORTMUND UNIVERSITY - GERMANY) - MAIK LACHMANN
11:20 – 11:45 / STATUS HIERARCHIES AND KNOWLEDGE TRANSFER: DO INCENTIVES HELP OR HURT?
HAESEBROUCK KATLIJN, (K.U.LEUVEN - BELGIUM) - ALEXANDRA VAN DEN ABBEELE, MARTINE COOLS / RATING YOUR PERFORMANCE MANAGEMENT SYSTEM: A CYBERNETIC ASSESSMENT
O'GRADY WINNIE, (AUCKLAND UNIVERSITY - NEW ZEALAND) - STEVE MORLIDGE / MANAGEMENT ACCOUNTING PRACTICE IN ITALIAN HEALTH SECTOR: WHERE ARE WE?
VAGNONI EMIDIA, (UNIVERSITY OF FERRARA - ITALY) - / MARKET PERFORMANCE AND CORPORATE DISCLOSURE THE STAR CASE
DAL MASO LORENZO, (UNIVERSITY OF FLORENCE - ITALY) - MARCO FAZZINI / THE CONSUMPTION OF PERFORMANCE: CONFLICTING FRAMES, ECONOMIES OF WORTH AND ACCOUNTING SIGNS IN CULTURAL ORGANIZATIONS
PIBER MARTIN, (INNSBRUCK UNIVERSITY - AUSTRIA) - MATTI SKOOG, ANDREAS SUNDSTRÖM / CRITICAL ANALYSIS OFACCOUNTING-BASED INCENTIVES IN NON-ANGLO-SAXON MULTINATIONALS: FINDINGS FROM SWEDISH MULTINATIONALS IN JAPAN AND KOREA
CUNNINGHAM GARY, (ABO AKADEMI UNIVERSITY - SWEDEN) - ANDRES FRANZÉN, LINUS ROGULLA

12:00 – 13.15PARALLEL SESSIONS

Room:
Levers of Control / Controlling Innovation Networks / Public Sector Control / Designing Compensation Systems / Social Aspects of Accounting / Education and Educational Institutions
12:00 – 12:25 / THE EFFECT OF INTERACTIVE CONTROL SYSTEMS AND TEAM IDENTITY ON TEAM MEMBERS´MOTIVATION AND PERFORMANCE
GOMEZ-RUIZ LAURA, (UNIVERSITY PABLO DE OLAVIDE, SEVILLE - SPAIN) - DAVID NARANJO-GIL / THE ROLE OF PERFORMANCE MEASUREMENT IN UNIVERSITY-DRIVEN SME INNOVATION NETWORKS
RANTALA TERO, (LAPPEENRANTA UNIVERSITY OF TECHNOLOGY - FINLAND) - JUHANI UKKO / PERFORMANCE MANAGEMENT PRACTICES IN THE SAUDI ARABIAN PUBLIC SECTOR
LAWRIE GAVIN, ( - U.K.) - MOSHOBAB ALKAHTANI, NUR ANISAH ABDULLAH / INCENTIVES AND COMPENSATION SYSTEMS FOR CEOS IN THE HEALTH CARE SECTOR. EMPIRICAL EVIDENCE FROM THE ITALIAN REGIONAL HEALTH CARE SYSTEMS.
VAINIERI MILENA, (SANT'ANNA SCHOOL OF ADVANCED STUDIES - ITALY) - BARBARA BINI, ANNA CRISTINA FABRIZI, MASSIMILIANO GALLO AND SABINA NUTI / METAPHORS OF PMS WE LIVE BY - A CASE STUDY
JÄRVENPÄÄ MARKO, (UNIVERSITY OF JYVASKYLA - FINLAND) - HENRI TEITTINEN
JUKKA PELLINEN / PERFORMANCE MANAGEMENT IN ENGLISH HIGHER EDUCATION INSTITUTIONS
FRANCO MONICA, (CRANFIELD UNIVERSITY / CRANFIELD SCHOOL OF MANAGEMENT - U.K.) –
12:25 – 12:50 / INTERACTIONS BETWEEN TOP AND MIDDLE MANAGERS: REDEFINITION OF THE INTERACTIVE LEVER OF CONTROL
FASSHAUER INGRID, (UNIVERSITY OF MARNE LA VALLÉE - FRANCE) - / THE IMPACTS OF PERFORMANCE MEASUREMENT SYSTEM ON COLLABORATIVE NETWORK
PEKKOLA SANNA, (LAPPEENRANTA UNIVERSITY OF TECHNOLOGY - FINLAND) - / VALUE DISTRIBUTION IN STATE-OWNED COMPANIES
ZICARI ADRIAN, (ESSEC BUSINESS SCHOOL PARIS - FRANCE) - LUIS PERERA / VARIABLE COMPENSATION, DECISION RIGHTS, AND PERFORMANCE MEASUREMENT AT THE PRODUCTION LEVEL
JIA YUPING, (FRANKFURT SCHOOL OF FINANCE & MANAGEMENT - GERMANY) - PAULA VAN VEEN-DIRKS / MANAGEMENT ACCOUNTING TOOLS AS MEDIATORS OF A NEW ORGANISATIONAL CONSTRUCTION: IMPACT ON PHYSICIANS’ MANAGERIAL PRACTICES AND REPRESENTATIONS
FLACHERE ISABELLE, (ESCP - EUROPE - FRANCE) / PERFORMANCE MEASUREMENT AND MANAGEMENT IN GERMAN UNIVERSITIES
GEIGER REBECCA, ( - GERMANY) - ANDREAS ASCHENBRÜCKER
12:50 – 13:15 / RESPONSIBILITY ACCOUNTING SYSTEM AS A BELIEF SYSTEM
SAWABE NORIO, (KYOTO UNIVERSITY - JAPAN) - SUMITAKA USHIO / NETWORKS OF ACCOUNTABILITY: A CASE STUDY OF THE DESCENT OF THE SHARD
FORD CHRIS, (LANCASTER UNIVERSITY / MANAGEMENT SCHOOL - U.K.) - JAN PFISTER, DAVID OTLEY / PERFORMANCE EVALUATION OF PUBLIC SERVICE THROUGH THE 4 CS OF BEST VALUE
BUKOYE OYEGOKE TESLIM, (UNIVERSITY OF BEDFORDSHIRE - U.K.) - CHIMA MORDI / THE ROLE OF TRANSPARENCY AND VOLUNTARY DISCLOSURE ON DIRECTORS´ COMPENSATION CONTROL
MANZANEQUE LIZANO MONTSERRAT, (UNIVERSITY OF CASTILLA LA MANCHA - SPAIN) - ELENA MERINO MADRID / ON THE CONTROLLABILITY PRINCIPLE AND THE CONSTRUCTION OF UNCONTROLLABILITY: A CASE ON ON-TIME DELIVERY PERFORMANCE
HANSEN ALLAN, (COPENHAGEN BUSINESS SCHOOL - DENMARK) - IVAR FRIIS, LINN GEVOLL, TAMAS VAMOSI / MANAGEMENT ACCOUNTING PRACTICES OF SMALL-MEDIUM SIZED ENTERPRISES (SMES): IMPROVING SME PERFORMANCE THROUGH MANAGEMENT ACCOUNTING EDUCATION.
LUCAS MICHAEL, (OPEN UNIVERSITY - U.K.) - DR MICHAEL LUCAS, PROFESSOR MALCOLM PROWLE, GLYNN LOWTH.

13.15 – 14.30 Lunch