Conference on New Directions in Management Accounting 2010

Parallel sessionsprogram

Wednesday 15 December

Excelsior / Ambassadeur / Audi 1 / Audi 2
14.30-16.00 / Balanced scorecard / Incentives / Control and trust / Customer accounting
Chair: MARTIN MESSNER / Chair: FRANK HARTMANN / Chair: MARTINE COOLS / Chair: SOPHIE HOOZEE
Discussant: TEEMU MALMI / Discussant: RANJANI KRISHNAN / Discussant: SVEN MODELL / Discussant: CHRIS GUILDING
PAOLO QUATTRONE and CRISTIANO BUSCO
How management practices diffuse: The balanced scorecard as a rhetorical machine / SOFIA LOURENÇO
Do monetary incentives, feedback and recognition matter for performance? Evidence from a field experiment in a retail services / ERKKI VUORENMAA
From hostility to trust: Creating unity using formal controls in a distrusting context / SURESH CUGANESAN
Investigating customer accounting practices in social service not-for-profits
EVELYN VAN DER HAUWAERT and WERNER BRUGGEMAN
The impact of the development and use of the balanced scorecard on middle managers’ motivation / VICTOR MAAS and MARCEL VAN RINSUM
How monetary and non-monetary incentives influence performance misreporting: An experiment / MUHAMMAD KALEEM ZAHIR-UL-HASSAN and ED VOSSELMAN
The dynamics of accounting, control and trust— shaping governance in an outsourcing relationship through an interaction between explicit and implicit control structures / FRANK VERBEETEN and MAARTEN TERPSTRA
Customer satisfaction, customer servicing costs and customer profitability: Empirical evidence from the financial services industry
Excelsior / Ambassadeur / Audi 1 / Audi 2
16.30-18.00 / Accountants and controllers / Performance measurement, effectiveness and efficiency / Cost accounting / Customers and suppliers
Chair: DAVID SMITH / Chair: DEBRA JETER / Chair: VICTOR MAAS / Chair: CAROLINE LAMBERT
Discussant: ALBRECHT BECKER / Discussant: JASMIJN BOL / Discussant: ALEXANDRA VAN DEN ABBEELE / Discussant: ROLF BRÜHL
ARIELA CAGLIO and MARA CAMERAN
Is it shameful to be an accountant? The public perceptions of accountants’ ethics / BART DIERYNCK, LAURENS CHERCHYE, BRAM DE ROCK, FILIP ROODHOOFT and JEROEN SABBE
Opening the black box of efficiency measurement: Input allocation in multi-output settings. / SOPHIE HOOZÉE, MARIO VANHOUCKE and WERNER BRUGGEMAN
Comparing the accuracy of ABC and time-driven ABC in complex and dynamic environments: A simulation analysis / TEEMU LAINE, PETRI SUOMALA and TUOMAS KORHONEN
Towards effective, customer-oriented R&D performance management:Potential benefits and challenges of management accounting development
PASCAL NEVRIES and ANDREAS VEIT
Strategic role of controllers in the strategy process: Antecedents and consequences / AMY TUNG, KEVIN BAIRD and HERBERT P. SCHOCH
The effectiveness of performance measurement systems (PMSS) / SAMUEL PEREIRA
Optimal overhead cost allocation in an agency model with moral hazard and private information / LARS BRÅD NIELSEN and HANNE NØRREKLIT
The outsourcing decision-making process: Two extensions to the management accounting and strategy toolkit

Thursday 16 December

Excelsior / Ambassadeur / Audi 1 / Audi 2
10.30-12.00 / Budgeting: Top-down and bottom-up / Theoretical perspectives / Interactive control / Management control I
Chair: SALLY WIDENER / Chair: SVEN MODELL / Chair: JAN GREVE / Chair: MATTHEW HALL
Discussant: JONAS GERDIN / Discussant:MARTIN MESSNER / Discussant: JOSEP BISBE / Discussant: CAROLINE LAMBERT
FRANK HARTMANN and STEPHAN KRAMER
Top-down and bottom-up budgeting, budgetary slack and managerial performance: The mediating effects of social and economic exchange perceptions / KARI LUKKA and EIJA VINNARI
A three-dimensional roadmap for structuring accounting research: How to locate actor-network theory? / YANNICK DE HARLEZ DE DEULIN
Are interactive control systems really driven by strategic uncertainties? Survey evidence / SINIKKA MOILANEN
Learning and the loosely coupled elements of control
PAOLA MADINI, FRANK HARTMANN and ANDREA DOSSI
Determinants of company adoption of a top down - bottom up budget process procedure / JAN PFISTER
Positioning organizational culture in management accounting research / SINIKKA JÄNKÄLÄ
Role of interactive control systems and foresight in competitive dynamics of businesses / SOFIE VERBIEREN, MARTINE COOLS and ALEXANDRA VAN DEN ABBEELE
Management control and type of service design: The case of franchising
Excelsior / Ambassadeur / Audi 1 / Audi 2
13.15-14.45 / Information systems / Visualization / Pricing and cost information / Accounting in health care I
Chair: CHRIS CHAPMAN / Chair: ALBRECHT BECKER / Chair: JOSEP BISBE / Chair: EIJA VINNARI
Discussant: PAOLO QUATTRONE / Discussant: SURESH CUGANESAN / Discussant: DAVID SMITH / Discussant: KEITH ROBSON
SIRLE BÜRKLAND, JAN MOURITSEN and RAGNAR LOOVA
Difficulties of translation: Making “action at distance” to work in ERP system implementation / BERNHARD HIRSCH and ANNA BASSLER
Visualization of data in management accounting reports / BART DIERYNCK and FILIP ROODHOOFT
Is accurate cost information a double-edged sword in competitive interactions? Evidence about the importance of collusion / IRENE GEORGESCU and FRANK HARTMANN
Explaining data-manipulation by physicians: ‘Tell me who presses you and I will predict your manipulation’
LAURI LEPISTÖ
Imposed organisational change and decision-support system in an electricity enterprise / SALLY WIDENER and FRANCES KENNEDY
The power of management control and visualization: A case study of a lean implementation in a health clinic / ERKKI K. LAITINEN
Exploring pricing decisions in their organizational context: Towards a sophisticated survey approach / HANNELE KANTOLA aJÄRVINEN
Analysing the institutional logic of late DRG adopters
Excelsior / Ambassadeur / Audi 1 / Audi 2
15.00-16.30 / Executive compensation / Management control II / Performance measurement / Inter-organizational control
Chair: RANJANI KRISHNAN / Chair: ROLF BRÜHL / Chair: ANDREAS HOFFJAN / Chair: KEITH ROBSON
Discussant: VICTOR MAAS / Discussant: CHRIS CHAPMAN / Discussant: SOPHIE HOOZEE / Discussant: TEEMU LAINE
DEBRA JETER, HUI CHEN and YA-WEN YANG
Executive pay and firm performance after Enron and other accounting scandals / TERHI CHAKHOVICH
Moving targets and sitting ducks: Different temporalities and targets in two companies with focuses on financial and product markets / NILS GAMM and JOHANNES ISENSEE
The role of performance measurement in implementing strategic initiatives: The example of corporate health and safety / MORTEN JAKOBSEN
Intra-organisational accounting during negotiation processes for inter-organisational control
ANNELIES RENDERS and BART DIERYNCK
Disclosure of CEO pay: Governance, benchmarking or the better-than-average effect? / RICARDO MALAGUENO and JOSEP BISBE
The role of management accounting and control systems as antecedent of organizational creativity and innovation competencies / ZAMZULAILA ZAKARIA
KPIs and goal alignment: An empirical study on consequences of performance measurement / REINALD MINNAAR, PAULA VAN VEEN-DIRKS, ED VOSSELMAN and MUHAMMED KALEEM ZAHIR UL
Control and relational signalling in an inter-firm relationship: Field study reflections

Friday 17 December

Excelsior / Ambassadeur / Audi 1 / Audi 2
9.00-10.20 / Budgets and budgeting / Information systems change / Communication and language / Inter-organizational partnering
Chair: WIM VAN DER STEDE / Chair: PAOLO QUATTRONE / Chair: JONAS GERDIN / Chair: TEEMU LAINE
Discussant: JAN GREVE / Discussant: ANGELO DITILLO / Discussant: KATARINA ØSTERGREN / Discussant: ANDREAS HOFFJAN
MATTHIAS MAHLENDORF, MARIO THATEN, OLIVER SKIBA and UTZ SCHÄFF
The effect of tight budgetary control and competitive strategy on budgeting usefulness / SVEN GERDES and SÖREN AGNE
Implementation of strategic management accounting techniques in information systems / HUBERTUS WINKLER and MARTIN PIBER
How to account for unique, fluid and contingent resources beyond numbers: Hunting the chameleon? / MARTINE COOLS, REGINE SLAGMULDER and ALEXANDRA VAN DEN ABBEELE
Management control in inter-organizational relationships: Lessons learnt from public-private partnerships
SAMUEL SPONEM and CAROLINE LAMBERT
A configurational approach to explaining budget roles and critiques / KERTU LAATS and SIRLE BÜRKLAND
The interplay of people and technology in management accounting change / STIJN MASSCHELEIN
The influence of control mechanisms and uncertainty on partner selection and cooperation
Excelsior / Ambassadeur / Audi 1 / Audi 2
10.40-12.00 / Controlling creativity / Institutional power / Performance management / Beyond budgeting
Chair: ERKKI VUORENMAA / Chair: SURESH CUGANESAN / Chair: SIRLE BÜRKLAND / Chair: ALAN RICHARDSON
Discussant: MATTHIAS MAHLENDORF / Discussant: MATTHEW HALL / Discussant: EIJA VINNARI / Discussant: JANNE JÄRVINEN
ANGELO DITILLO and ANTONIO DAVILA
Controlling creativity: Design and use of management accounting and control systems in creative environments / SVEN MODELL and CHUNLEI YANG
Power and performance: A field study of the rise and fall of an institutional entrepreneur / ANA YETANO
Performance management in local government: Views from senior managers / SEBASTIAN BECKER
Towards understanding the deinstitutionalization of management accounting practices: The case of budget abandonment
ISABELLA GRABNER and GERHARD SPECKBACHER
How to control creative work: The role of intrinsic motivation and task programmability in control system design / KATARINA ØSTERGREN and HANNE NØRREKLIT
Beyond 'beyond budgeting' - from the controller as a bellboy to an actor
Excelsior / Ambassadeur / Audi 1 / Audi 2
13.15-14.45 / Performance evaluation / Performance measurement, communication and compromise / Accounting in health care II / Supply chains
Chair: ALEXANDRA VAN DEN ABBEELE / Chair: ANGELO DITILLO / Chair: MATTHIAS MAHLENDORF / Chair: KATARINA ØSTERGREN
Discussant: FRANK HARTMANN / Discussant: ALAN RICHARDSON / Discussant: SIRLE BÜRKLAND / Discussant: MARTINE COOLS
JAN NOEVERMAN
Supervisor’s evaluative behaviours and level of analysis issues: Do evaluative ‘styles’ exist? / MATTHEW HALL, ROBERT CHENHALL and DAVID SMITH
Compromising accounts: Performance measurement, modes of evaluation and the reconciliation of world-views / LI-CHENG CHANG
Performance measurements as disciplinary mechanism: The conformity of institutionalized rationality in an NHS hospital trust / ROLF BRÜHL and NILS HORCH
Exploring management control in supply chains: Does collaboration in management control mediate the trust-control nexus?
HILCO J. VAN ELTEN
Does relative performance evaluation help to mitigate the room for managerial opportunism? / ÜLLE PÄRL
Why only sometimes what gets measured gets managed? Communication in MACS: An interventionist research study / PHILIPPE ZARLOWSKI and OLIVIER SAULPIC
Accounting for profits and losses in health care: A case study of the introduction of income statements for French public hospitals departments / ANJA KOLBURG, ANDREAS HOFFJAN and SEBASTIAN LÜHRS
Cost transparency in supply chains: Demystification of the cooperation tenet