Parallel Sessions
PARALLEL SESSIONS
/ WORKSHOP ON PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROLNice, September 18-19, 2003
Topic : Measures and models
#1 - Thursday 18 - 11:00-12:30 / Chairman : Pierre-Laurent Bescos - Room : 403
Marco AGLIATI / THE PREREQUISITE FOR THE EFFECTIVE USE OF NON-FINANCIAL PERFORMANCE MEASURES IN ACCOUNTING CONTROL SYSTEMS : THE NEED OF A TECHNICAL, MANAGERIAL AND OPERATIONAL INTEGRATION
Paolo MACCARRONE / CORPORATE SOCIAL RESPONSABILITY, PERFORMANCE MEASUREMENT AND ORGANISATIONAL PERFORMANCE : IS THERE A LINK ?
Emilio BOULIANNE / A MODEL TO EXAMINE CONTEXTUAL VARIABLES WITH MANAGEMENT ACCOUNTING SYSTEMS SCOPE
Topic: Family firms
#2 - Thursday 18 - 11:00-12:30 / Chairman : Jean-Luc Arrègle - Room : 404
Jean-Luc ARREGLE, Philippe VERY / A FRAMEWORK FOR ANALYZING THE PERFORMANCE OF FAMILY FIRMS
Mervi LINDQVIST / THE USE OF INTERACTIVE STRATEGY CONTROLS IN NEW ECONOMY COMPANIES
Wael AGUIR, Wafa KHLIF, Adel KARAA / CORPORATE PERFORMANCE AND MANAGERIAL ENTRENCHMENT. THE CASE OF A TUNISIAN GROUP OF FAMILY FIRMS
Topic: Public sector
#3 - Thursday 18 - 11:00-12:30 / Chairman : Swaffin Smith - Room : 406
Lars-Goran AIDEMARK , Lars LINDKVIST / MANAGEMENT ACCOUNTING IN PUBLIC AND PRIVATE HOSPITALS – A COMPARATIVE STUDY
Bruno BERNARDI / PERFORMANCE MEASUREMENT IN MUSEUMS
Ad BROWN, Gm ANDERSON, Gr BAKER, P BLACKSTIEN-HIRSCH, I McKILLOP, Ma MURRAY, Gh PINK / A BALANCED SCORECARD FOR A HOSPITAL SYSTEM : UNDERSTANDING RELATIONSHIPS AMONG PERFORMANCE DIMENSIONS AND DIFFUSION OF PERFORMANCE MEASUREMENT CONCEPTS
Topic: Human resources
#4 - Thursday 18 - 11:00-12:30 / Chairman : Christel Decock - Room : 410
Christel DECOCK GOOD, Laurent GEORGES / SOCIAL PRACTICES AND CORPORATE PERFORMANCE
Stephen GATES, Fabienne AUTIER, Rodolphe DURAND / THERE'S MORE TO COOKING THAN READING THE RECIPE : THE CASE FOR HR INFORMATION DISCLOSURE
Bruno OXIBAR, Frédérique DEJEAN / AN ALTERNATIVE APPROACH TO EVALUATING CORPORATE SOCIAL PERFORMANCE
Topic: Health care
#5 - Thursday 18 - 14:30-16:00 / Chairman : Sheila Ellwood - Room : 403
Sheila ELLWOOD, Daphné RIXON / BALANCING HEALTH CARE PERFORMANCE MEASUREMENT : UK AND CANADA
Scott ERIKSEN, Ignacio URRUTIA / THE BSC AND ITS APPLICATION TO SPANISH PRIVATE HEALTH CARE MANAGEMENT
Mary MALINA, M. ABERNETHY, M. HORNE, A. LILLIS, F. SELTO / BUILDING PERFORMANCE MODELS FROM EXPERT KNOWLEDGE
Topic: Big companies
#6 - Thursday 18 - 14:30-16:00 / Chairman : Pierre-Laurent Bescos - Room : 404
Evelyne MISIASZEK, Fabienne ORIOT / TECHNICAL AND ORGANIZATIONAL BARRIERS HINDERING THE IMPLEMENTATION OF A BALANCED SCORECARD : THE CASE OF AN EUROPEAN SPACE COMPANY
Christopher HOSSFELD, Louis KLEE / PERFORMANCE REPORTING ON EVA BY FRENCH AND GERMAN COMPANIES
Mostafa JAZAYERI / BALANCED SCORECARD WITHIN BAE SYSTEMS : A UK AEROSPACE COMPANY
Topic: Non-financial measures
#7 - Thursday 18 - 14:30-16:00 / Chairman : Stefan Lagrosen - Room : 406
Stefan LAGROSEN / CONTROLLING QUALITY IN MULTINATIONAL COMPANIES
Klaus MOELLER, Peter HORVATH / SUPPLY CHAIN PERFORMANCE MEASUREMENT - A TRANSACTION COST THEORY - AND VALUE-BASED APPROACH
Diego MACRI, Riccardo SILVI, Maria TAGLIAVENTI / PERFORMANCE MEASUREMENT SYSTEMS: PUTTING ORGANIZATIONAL EFFECTIVENESS AHEAD
Topic: Change
#8 - Thursday 18 - 14:30-16:00 / Chairman : Norman Macintosh - Room : 407
Norman MACINTOSH, Angelo RICCABONI, Teri SHEARER / USING MANAGEMENT CONTROL SYSTEMS TO CHANGE CORPORATE CULTURE : A LEVINASEAN ETHICAL CRITIQUE
David NARANJO-GIL, Frank HARTMANN / HOW TOP MANAGEMENT TEAMS USE MANAGEMENT ACCOUNTING SYSTEMS TO IMPLEMENT STRATEGY : AN EMPIRICAL STUDY
Mahfud SHOLIHIN, Chong M. LAU, Ainun NA'IM / THE RELATIONSHIP BETWEEN MULTIPLE MEASURES-BASED PERFORMANCE EVALUATION AND MANAGERIAL PERFORMANCE : ROLE OF PROCEDURAL FAIRNESS AND INTERPERSONAL TRUST
Topic: Value creation
#9 - Thursday 18 - 16:30-18:00 / Chairman : Jean-Pierre Ponssard - Room : 403
Jean-Pierre PONSSARD, François LARMANDE / EVA AND INCENTIVES THEORY : A CASE STUDY
Séverine COSTES / VALUE CREATION AND MANAGERS-VENTURE CAPITAL RELATIONS
Mark L. FRIGO / STRATEGY AND STRATEGIC PERFORMANCE MEASURES OF HIGH PERFORMANCE ORGANIZATIONS
Topic: Public sector
#10 - Thursday 18 - 16:30-18:00 / Chairman : Tjerk Budding - Room : 404
Tjerk BUDDING / IMPROVING ORGANIZATIONAL PERFORMANCE BY ACCOUNTABILITY FOR RESULTS : EVIDENCE ON DUTCH MUNICIPALITIES
Salvatore RUSSO / (RE)BUILDING THE STRATEGY IN A PUBLIC HOSPITAL AS A FIRST STEP OF BALANCED SCORECARD IMPLEMENTATION
Topic: Industry
#11 - Thursday 18 - 16:30-18:00 / Chairman : Petri Suomala - Room : 410
Petri SUOMALA / MULTIFACETED NEW PRODUCT DEVELOPMENT PERFORMANCE : SURVEY ON UTILIZATION OF PERFORMANCE MEASURES IN FINNISH INDUSTRY
Jos VAN IWAARDEN, Ir Ton VAN DER WIELE, Roger WILLIAMS, Barrie DALE / THE EFFECTS OF PRODUCT CUSTOMISATION AND SHORTENING PRODUCT LIFE CYCLES ON MANAGEMENT CONTROL
Tom WINGREN, Henrik GAHMBERG, Erkki K. LAITINEN, William A NIXON / IN SEARCH OF LATENT VALUE DRIVERS IN PERFORMANCE ACTIVITIES : AN EMPIRICAL ANALYSIS
Topic: Management control systems
#12 - Thursday 18 - 16:30-18:00 / Chairman : Suresh Kalagnanam - Room : 407
Christopher CHAPMAN / MANAGEMENT ACCOUNTING AS PRACTICE AND PROCESS
Aldonio FERREIRA, David OTLEY / THE DESIGN AND USE OF MANAGEMENT CONTROL SYSTEMS : AN EXTENDED FRAMEWORK FOR ANALYSIS
Jean-François HENRI / MANAGEMENT CONTROL SYSTEMS AND STRATEGY : A RESOURCE-BASED PERSPECTIVE
Topic: Public sector
#13 - Friday 19 - 10:30-12:00 / Chairman : Christel Decock - Room : 403
Suresh KALAGNANAM / THE IMPLEMENTATION AND USE OF THE BALANCED SCORECARD IN GOVERNMENT-OWNED CORPORATIONS
Hiroko KUDO / "GOVERNANCE" MODEL IN PUBLIC SECTOR REFORM:CASE STUDY OF A JAPANESE MUNICIPALITY IN SERACH OF "GOOD GOVERNANCE" WITH PPP
Emanuele LETTIERI, F. BORGA, C. MASELLA, A. SAVOLDELLI / PERFORMANCE MEASUREMENT IN NON-PROFIT ORGANIZATIONS : HOW TO LINK THEORY AND REALITY?
Topic: Performance measures
#14 - Friday 19 - 10:30-12:00 / Chairman : Pierre-Laurent Bescos - Room : 404
Jan Ivar STEMSRUDHAGEN / THE STRUCTURE OF BALANCED SCORECARDS : EMPIRICAL EVIDENCE FROM NORWEGIAN MANUFACTURING INDUSTRY
Pierre-Laurent BESCOS, Eric CAUVIN / PERFORMANCE MEASUREMENT IN FRENCH COMPANIES: AN EMPIRICAL RESEARCH
Torbjörn TAGESSON / DO COMPARISONS OF PERFORMANCE MEASURES GIVE MISLEADING INFORMATION? - THE CASE OF THE SWEDISH WATER AND SEWAGE SECTOR
Topic: Financial measures
#15 - Friday 19 - 10:30-12:00 / Chairman : Khlif Wafa - Room : 406
Belverd E.NEEDLES Jr, Mark FRIGO, Marian POWERS / STRATEGY AND INTEGRATED FINANCIAL RATIO PERFORMANCE MEASURES : FURTHER EVIDENCE
Wafa KHLIF, Ali RAFRAFI / ECONOMIC VALUE CREATION AND MANAGEMENT CONTROL : A TUNISIAN FAMILY - FIRMS' STUDY
Pierre-Antoine SPRIMONT / COMPETITIVE STRATEGIES, SALESPEOPLE CONTROL AND SALESFORCE PERFORMANCE
Topic: Measures
#16 - Friday 19 - 14:00-15:30 / Chairman : Philippe Véry - Room : 403
Mike PHILLIPS, Chris SWAFFIN-SMITH, David ORR / BUSINESS PERFORMANCE MEASURES IN THE RETAIL SECTOR
Martin PIBER / THE VALUE OF INTELLECTUAL CAPITAL : PERFORMANCE MEASUREMENT IN DIFFERENT ORGANISATIONAL SETTINGS
Adriana REJC, Sergeja SLAPNICAR / DETERMINANTS OF PERFORMANCE MEASUREMENT SYSTEM DESIGN AND CORPORATE FINANCIAL PERFORMANCEI
Topic: Public sector
#17 - Friday 20 - 14:00-15:30 / Chairman : Pierre-Laurent Bescos - Room : 404
Hentie VAN WYK / A STUDY TO ENHANCE PERFORMANCE MEASUREMENT IN THE PUBLIC SECTOR OF SOUTH AFRICA
Mary ZEPPOU, Tatiana SOTIRAKOU / THE STAI R MODEL : A PUBLIC SECTOR PERFORMANCE DRIVER ADDRESSING OPERATIONAL AND CULTURAL PERSPECTIVES.
Topic: Stackolders
#18 - Friday 19 - 14:00-15:30 / Chairman : Christel Decock - Room : 406
Koos WAGENSVELD, Ramon VAN DE VOORT / MANAGEMENT ACCOUNTING CHANGE : THE INFLUENCE OF RULES AND ROUTINES ON A BALANCED SCORECARD IMPLEMENTATION
Friederike WALL / ORGANIZATIONAL EFFICIENCY BY INTEGRATED INFORMATION SYSTEMS VERSUS MANAGEMENT CONTROL? AN AGENCY-BASED APPROACH
Charalambos TSELENTIS / IMPROVEMENTS IN SHAREHOLDER VALUE ANALYSIS AND REPORTING .
Topic: Governance
#19 - Friday 19 - 14:00-15:30 / Chairman : Jean-Luc Arrègle - Room : 410
Juhani VAIVIO / THE ACCOUNTING OF "THE MEETING" : EXAMINING CALCULABILITY WITHIN A "FLUID" LOCAL SPACE
Peter VAN DE WEGHE, Werner BRUGGEMAN, Valerie DECOENE / BONUS AND PENALTY CONTRACT ACCEPTANCE IN A BALANCED SCORECARD ENVIRONMENT: A CASE STUDY
Shannon ANDERSON, Henri DEKKER / MANAGEMENT CONTROL FOR MARKET TRANSACTIONS : THE RELATION BETWEEN TRANSACTION CHARACTERISTICS, INCOMPLETE CONTRACT DESIGN AND SUBSEQUENT PERFORMANCE
Authors (by last name) / Session # - Date - Hour - Chairman - Room
Marco AGLIATI / #1 - Thursday 18 - 11:00-12:30 - Chairman : Pierre-Laurent Bescos - Room : 403
Wael AGUIR, Wafa KHLIF, Adel KARAA / #2 - Thursday 18 - 11:00-12:30 - Chairman : Jean-Luc Arrègle - Room : 404
Lars-Goran AIDEMARK / #3 - Thursday 18 - 11:00-12:30 - Chairman : Swaffin Smith - Room : 406
Shannon ANDERSON, Henri DEKKER / #19 - Friday 19 - 14:00-15:30 - Chairman : Jean-Luc Arrègle - Room : 410
Jean-Luc ARREGLE, Philippe VERY / #2 - Thursday 18 - 11:00-12:30 - Chairman : Jean-Luc Arrègle - Room : 404
Bruno BERNARDI / #3 - Thursday 18 - 11:00-12:30 - Chairman : Swaffin Smith - Room : 406
Pierre-Laurent BESCOS, Eric CAUVIN / #14 - Friday 19 - 10:30-12:00 - Chairman : Pierre-Laurent Bescos - Room : 404
Emilio BOULIANNE / #1 - Thursday 18 - 11:00-12:30 - Chairman : Pierre-Laurent Bescos - Room : 403
Ad BROWN, Gm ANDERSON, Gr BAKER, P BLACKSTIEN-HIRSCH, I McKILLOP, Ma MURRAY, Gh PINK / #3 - Thursday 18 - 11:00-12:30 - Chairman : Swaffin Smith - Room : 406
Tjerk BUDDING / #10 - Thursday 18 - 16:30-18:00 - Chairman : Tjerk Budding - Room : 404
Christopher CHAPMAN / #12 - Thursday 18 - 16:30-18:00 - Chairman : Suresh Kalagnanam - Room : 407
Séverine COSTES / #9 - Thursday 18 - 16:30-18:00 - Chairman : Jean-Pierre Ponssard - Room : 403
Christel DECOCK GOOD, Laurent GEORGES / #4 - Thursday 18 - 11:00-12:30 - Chairman : Christel Decock - Room : 410
Sheila ELLWOOD, Daphné RIXON / #5 - Thursday 18 - 14:30-16:00 - Chairman : Sheila Ellwood - Room : 403
Scott ERIKSEN, Ignacio URRUTIA / #5 - Thursday 18 - 14:30-16:00 - Chairman : Sheila Ellwood - Room : 403
Aldonio FERREIRA, David OTLEY / #12 - Thursday 18 - 16:30-18:00 - Chairman : Suresh Kalagnanam - Room : 407
Mark L. FRIGO / #9 - Thursday 18 - 16:30-18:00 - Chairman : Jean-Pierre Ponssard - Room : 403
Stephen GATES, Fabienne AUTIER, Rodolphe DURAND / #4 - Thursday 18 - 11:00-12:30 - Chairman : Christel Decock - Room : 410
Jean-François HENRI / #12 - Thursday 18 - 16:30-18:00 - Chairman : Suresh Kalagnanam - Room : 407
Christopher HOSSFELD, Louis KLEE / #6 - Thursday 18 - 14:30-16:00 - Chairman : Pierre-Laurent Bescos - Room : 404
Mostafa JAZAYERI / #6 - Thursday 18 - 14:30-16:00 - Chairman : Pierre-Laurent Bescos - Room : 404
Suresh KALAGNANAM / #13 - Friday 19 - 10:30-12:00 - Chairman : Christel Decock - Room : 403
Wafa KHLIF, Ali RAFRAFI / #15 - Friday 19 - 10:30-12:00 - Chairman : Khlif Wafa - Room : 406
Hiroko KUDO / #13 - Friday 19 - 10:30-12:00 - Chairman : Christel Decock - Room : 403
Stefan LAGROSEN / #7 - Thursday 18 - 14:30-16:00 - Chairman : Stefan Lagrosen - Room : 406
Emanuele LETTIERI, F. BORGA, C. MASELLA, A. SAVOLDELLI / #13 - Friday 19 - 10:30-12:00 - Chairman : Christel Decock - Room : 403
Mervi LINDQVIST / #2 - Thursday 18 - 11:00-12:30 - Chairman : Jean-Luc Arrègle - Room : 404
Paolo MACCARRONE / #1 - Thursday 18 - 11:00-12:30 - Chairman : Pierre-Laurent Bescos - Room : 403
Norman MACINTOSH, Angelo RICCABONI, Teri SHEARER / #8 - Thursday 18 - 14:30-16:00 - Chairman : Norman Macintosh - Room : 407
Diego MACRI, Riccardo SILVI, Maria TAGLIAVENTI / #7 - Thursday 18 - 14:30-16:00 - Chairman : Stefan Lagrosen - Room : 406
Mary MALINA, M. ABERNETHY, M. HORNE, A. LILLIS, F. SELTO / #5 - Thursday 18 - 14:30-16:00 - Chairman : Sheila Ellwood - Room : 403
Evelyne MISIASZEK, Fabienne ORIOT / #6 - Thursday 18 - 14:30-16:00 - Chairman : Pierre-Laurent Bescos - Room : 404
Klaus MOELLER, Peter HORVATH / #7 - Thursday 18 - 14:30-16:00 - Chairman : Stefan Lagrosen - Room : 406
David NARANJO-GIL, Frank HARTMANN / #8 - Thursday 18 - 14:30-16:00 - Chairman : Norman Macintosh - Room : 407
Belverd E.NEEDLES Jr, Mark FRIGO, Marian POWERS / #15 - Friday 19 - 10:30-12:00 - Chairman : Khlif Wafa - Room : 406
Bruno OXIBAR, Frédérique DEJEAN / #4 - Thursday 18 - 11:00-12:30 - Chairman : Christel Decock - Room : 410
Mike PHILLIPS, Chris SWAFFIN-SMITH, David ORR / #16 - Friday 19 - 14:00-15:30 - Chairman : Eric Cauvin - Room : 403
Martin PIBER / #16 - Friday 19 - 14:00-15:30 - Chairman : Eric Cauvin - Room : 403
Jean-Pierre PONSSARD, François LARMANDE / #9 - Thursday 18 - 16:30-18:00 - Chairman : Jean-Pierre Ponssard - Room : 403
Adriana REJC, Sergeja SLAPNICAR / #16 - Friday 19 - 14:00-15:30 - Chairman : Eric Cauvin - Room : 403
Salvatore RUSSO / #10 - Thursday 18 - 16:30-18:00 - Chairman : Tjerk Budding - Room : 404
Mahfud SHOLIHIN, Chong M. LAU, Ainun NA'IM / #8 - Thursday 18 - 14:30-16:00 - Chairman : Norman Macintosh - Room : 407
Pierre-Antoine SPRIMONT / #15 - Friday 19 - 10:30-12:00 - Chairman : Khlif Wafa - Room : 406
Jan Ivar STEMSRUDHAGEN / #14 - Friday 19 - 10:30-12:00 - Chairman : Pierre-Laurent Bescos - Room : 404
Petri SUOMALA / #11 - Thursday 18 - 16:30-18:00 - Chairman : Petri Suomala - Room : 410
Torbjörn TAGESSON / #14 - Friday 19 - 10:30-12:00 - Chairman : Pierre-Laurent Bescos - Room : 404
Charalambos TSELENTIS / #18 - Friday 19 - 14:00-15:30 - Chairman : Christel Decock - Room : 406
Juhani VAIVIO / #19 - Friday 19 - 14:00-15:30 - Chairman : Jean-Luc Arrègle - Room : 410
Peter VAN DE WEGHE, Werner BRUGGEMAN, Valerie DECOENE / #19 - Friday 19 - 14:00-15:30 - Chairman : Jean-Luc Arrègle - Room : 410
Jos VAN IWAARDEN, Ir Ton VAN DER WIELE, Roger WILLIAMS, Barrie DALE / #11 - Thursday 18 - 16:30-18:00 - Chairman : Petri Suomala - Room : 410
Hentie VAN WYK / #17 - Friday 20 - 14:00-15:30 - Chairman : Pierre-Laurent Bescos - Room : 404
Koos WAGENSVELD, Ramon VAN DE VOORT / #18 - Friday 19 - 14:00-15:30 - Chairman : Christel Decock - Room : 406
Friederike WALL / #18 - Friday 19 - 14:00-15:30 - Chairman : Christel Decock - Room : 406
Tom WINGREN, Henrik GAHMBERG, Erkki K. LAITINEN, William A NIXON / #11 - Thursday 18 - 16:30-18:00 - Chairman : Petri Suomala - Room : 410
Mary ZEPPOU, Tatiana SOTIRAKOU / #17 - Friday 20 - 14:00-15:30 - Chairman : Pierre-Laurent Bescos - Room : 404
10