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elatedmusteringΛογισμικό & κατασκευή λογ/κού

21 Φεβ 2014 (πριν από 3 χρόνια και 4 μήνες)

315 εμφανίσεις











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Conference Venue:
Hotel
Majestic


P R E L I M I N A R Y
P

R

O

G

R

A

M

M

E

Chairpe
rsons

:

Professor Antonio
DAVILA

-

IESE, University of Na
varra, 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:



W
W
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2
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08:15


Registration


9:
00



9.30


WELCOME SESSION

Profes
sor
s

Marc Epstein
, Jean
-
François Manzoni, and Eric Cauvin


9
.30


1
1
.
20


PARALLEL SESSIONS


Room








Operations
Management and
Control

Cos
ting Systems

Accounting in
Emerging
Markets

Performance
Measures for
Marketing

SMEs
Performance
Measuremen
t

Advances in
Control Theory

9:30


㤺㔵

THE EFFECTS OF THE
RELATIONSHIP OF
INTENSITY OF MARKET
COMPETITION AND JUST
-
IN
-
TIME PRACTICES ON
ORGANIZATIO
NAL
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)
-

MICH
AEL 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
HE
NRIQUE,
(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


N〺MM

THE FUNCTION OF
MANAGEMENT CONTROL
SYSTEM AND
PERFORMANCE IN
ENVIRONMENTAL
SUPPLY CHAIN
MANAGEMENT


YAM
ANE SATOKA,
(TOKYO UNIVERSITY OF
SCIENCE
-

JAPAN)
-

TAKAYUKI ASADA

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
-

FRAN
CE)
-

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

BUDG
ETING 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


㄰㨴R

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 SIMUL
ATION
-
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
ENT
ERPRISES


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
-

FINLA
ND)
-

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 ITA
LIAN CASE
STUDY


BIONDI LUCIA, (ROMA
TRE UNIVERSITY
-

ITALY)
-

LIDIA
D’ALESSIO, CARMELA
GULLUSCIO, ANDREA
ROSSI.

TRANSFORMATION
OF THE COMPANY IN
THE TRANSITIONAL
ECONOMY:

IMPLICATIONS FOR
MANAGEMENT
CONTROL


IERMOLENKO OLGA,
(BODO GRADUATE
SCHOOL OF
BUSI
NESS
-

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








Incentive Systems
Design

Design of Incentive
Systems

Accounting and
Government

Balanced
Scorecard

Advances in
Performance
Measurement

Accounting and
Information
Systems

11:45


ㄲ㨱M

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
E
VENTS: 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
AGENCIE
S


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

MANA
GEMENT
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


ㄲ㨳R

BEHAVIORAL
RESPONSES TO
PERFORMANCE
MEASUREMENT
DIVERSITY IN
INDIVIDUAL INCENTIVE
PLANS


PATELLI LORENZO,
(UNIVERSITY OF
DENVER
-

U.S.A.)
-

WHAT IS THE
PERFORMANCE EFFECT
OF USI
NG
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
MOBI
LITY 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 UNIVERS
ITY
-

QATAR)
-

12:35


ㄳ㨰M

PERFORMANCE
MEASUREMENT
REVIEW PRACTICES


A
DUAL PERSPECTIVE
CASE STUDY


SALLOUM MOHAMMED,
(MÄLARDALEN
UNIVERSITY
-

SWEDEN)
-

STEFAN CEDERGREN

MAGNUS WIKTORSSON

MARCUS BENGTSSON

THE USE OF FINANCIAL
INCENTIVES IN SMES


LOUREN
ÇO 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
INTEGRA
TION


GULLKVIST BENITA M.,
(ABO AKADEMI
UNIVERSITY
-

FINLAND)
-


13.00


14
.30

Lunch


14
:30


1
5
.
45


PARALLEL SESSIONS


Room








Performance
Measures and
Human Resources

Non
-
Financial
Performance
Measures

Accounting and
Change
Management

Controlli
ng SMEs

Performance
Measurement for
Innovation

Risk
Management

14:30


ㄴ㨵㔠

THE IMPACT OF
SUPPORTIVE SUPERVISION
ON COMMITMENT:
ANALYSING THE
RELEVANCE OF
EMPOWERMENT AND
DISTRIBUTIVE JUSTICE AS
MEDIATING MECHANISMS
IN DIFFERENT CULTURAL
SETTINGS


NEVR
IES 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 &
MARITIM
E 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


ㄵ㨲M

ROLE OF PERFORMANCE
MANA
GEMENT 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
EFFE
CTS


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,
(
-

LUXEMB
OURG)

ENTERPRISE
SECURITY:
PERFORMANCE
MEASUREMENT AND
VALUE
CONTRIBUTION


HARRER JUERGEN,
(EBS BUSINESS
SCHOOL
-

GERMANY)
-

ANDREAS WALD

15:20


ㄵ㨴R

PERFORMANCE
MANAGEMENT SYSTEMS:
AN ANALYSIS OF THE
CHARACTERISTICS
INFLUENCING THE
EFFECTIVENESS AND TH
E
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
INDICAT
ORS: A STUDY
AMONG BRAZILIAN
AGRIBUSINESS


C
UNHA 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,
(STOCK
HOLM
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
STRA
TEGIC
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


1
5
.
45



16:15


Coffee Break


16.15



1
7
.
30


PARALLEL 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


ㄶ㨴M

MEASURING AN

INNOVATION PATH IN THE
TEXTILE INDUSTRY


SOMOHANO FRANCISCO
M., (UNIVERSITY OF
CANTABRIA
-

SPAIN)
-

FRANCISCO JAVIER
MARTÍNEZ
-
GARCÍA

THE CONSUMPTION OF
PERFORMANCE:
CONFLICTING FRAMES,
ECONOMIES OF WORTH

AND ACCOUNTING
SIGNS IN CULTURAL
ORGANIZATIONS


PIBER MARTIN,
(INNSBRUCK
UNIVERSITY
-

AUSTRIA)
-

MATTI SKOOG,
ANDREAS SUNDSTRÖM

DOES PERFORMANCE
MANAGEMENT SYSTEM
INFLUENCE
ORGANISATIONAL
PERFORMANCE?
CASE
STUDY IN BUSINESS
SECTOR COMPANY


KADAK TARMO,
(T
ALLINN 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 T
O
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
CONSUELO CINTRA;

BRUNO RUVI
ER
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


ㄷ㨰㔠

A CONTINGENCY MODEL
OF MANAGEMENT
CONTROL SYSTEMS IN
IN
NOVATION 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
CONSTRUCTI
ON 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
PRAC
TICES


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,
MICHAE
L 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)
-

J
ACOB
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

DESIGNING A
MATURITY MODEL FOR
PERFORMANCE
MEASUREMENT AND
MANAGEMENT:
EMPIRICAL EVIDENCE
FROM FINLAND


JÄÄSKELÄINEN AKI,
(TAMPERE UNIVERSITY
OF TECHNOLOGY
-

FINLAND)
-

JUHO
-
MATIAS ROITTO

OPERATING
CHARACTERISTICS OF
HIGH PERFORMANC
E
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
N
APLES
-

ITALY)
-

STEFANO GARZELLA

CONTROL CHAIN
CONTAGION


REUSEN EVELIEN,
(VLERICK BUSINESS
SCHOOL
-

BELGIUM)
-

KRISTOF
STOUTHUYSEN, FILIP
ROODHOOFT,
ALEXANDRA VAN DEN
ABBEELE, HENDRIK
SLABBINCK.

USING PERFORMANCE
MANAGEMENT TOOLS
TO ACHIEVE MULTI
-
LEVEL S
TRATEGIC
ALIGNMENT WITHIN A
COMPLEX
ORGANISATION: A
PROGRESS REPORT
ON AN ONGOING
MULTI
-
YEAR PROJECT


LAWRIE GAVIN, (
-

U.K.)
-

CHRISTOPHER
BRAGG, SALEM A. AL
QRAD


19.00


20.
0
0

W
elcome cocktail


T
T
h
h
u
u
r
r
s
s
d
d
a
a
y
y
,
,


S
S
e
e
p
p
t
t
e
e
m
m
b
b
e
e
r
r


1
1
9
9
,
,


2
2
0
0
1
1
3
3







8:45


9.00

WELCOME AND

ANNOUNCEMENTS
(Room:


)


9.00


10.00

PLENARY SESSION
(Room:


)

Professor Marc Epstein:




10.00


10:30


Coffee Break


10.
30



1
1
.
45


PARALLEL SESSIONS


Room:








Knowledge
Management

Performance
Measurement
Frameworks

Healthcare and
Performance
Measurement

Performance
Measures and
Value Management

Auditing Research

Incentive Systems’
Design

10:00


㄰㨲R

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
RAHM
OUNI

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
MEAS
UREMENT
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
IN
CENTIVES SYSTEMS
ON FIRM
PERFORMANCE


WALL FRIEDERIKE,
(KLAGENFURT
UNIVERSITY
-

AUSTRIA)


10:25


㄰㨵M

INFORMATION AND
COMMUNICATION
TECHNOLOGY IMPACTS
ON KNOWLEDGE WORK
PERFORMANCE


PALVALIN MIIKKA,
(TAMPERE UNIVERSITY
OF TECHNOLOGY
-

FINLAND)
-

INTEGRA
TED
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.


OSTR
OWSKA SABINA,
(UNIVERSITY OF
ECONOMICS IN
KATOWICE
-

POLAND)
-

ALDONA
FRACZKIEWICZ
-
WRONKA, MARIUSZ
BRATNICKI

WHY DO SOME BANKS
CONSISTENTLY
GENERATE MORE
SHAREHOLDER VALUE
THAN OTHERS?


LUEG RAINER, (AARHUS
UNIVERSITY
-

DENMARK)
-

CHRISTIAN
SCHMALTZ
,
JESPE
R
AGERHOLM JENSEN
,
KASPER WITTRUP

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
INTE
RDISCIPLINARY
REVIEW AND
RESEARCH AGENDA


GEORGI MICHAEL,
(DORTMUND
UNIVERSITY
-

GERMANY)
-

MAIK
LACHMANN


10:50


11:15

STATUS HIERARCHIES
AND KNOWLEDGE
TRANSFER: DO
INCENTIVES HELP OR
HURT?


HAESEBROUCK
KATLIJN, (K.U.LEUVEN
-

BELGIUM)
-

ALEXANDRA
VAN D
EN 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,
(UNIV
ERSITY OF
FERRARA
-

ITALY)
-

MARKET
PERFORMANCE AND
CORPORATE
DISCLOSURE THE STAR
CASE


DAL MASO LORENZO,
(UNIVERSITY OF
FLORENCE
-

ITALY)
-

MARCO FAZZINI

TO WHICH EXTENT THE
GOVERNMENT, AND
ESPECIALLY THE
AUDITORS AND
ACCOUNTANTS
GURANTEE SAFETY,
SECURITY
, AND
SUSTAINABILITY?:
FROM JAPANESE
EXPERIENCES


KUDO HIROKO, (CHUO
UNIVERSITY
-

JAPAN)
-

CRITICAL ANALYSIS OF

ACCOUNTING
-
BASED
INCENTIVES IN NON
-
ANGLO
-
SAXON
MULTINATIONALS:
FINDINGS FROM
SWEDISH
MULTINATIONALS IN
JAPAN AND KOREA


CUNNINGHAM GARY,
(ABO AK
ADEMI
UNIVERSITY
-

SWEDEN)
-

ANDRES FRANZÉN,
LINUS ROGULLA


11.45


13.00

PARALLEL SESSIONS


Room:








Levers of
Control

Controlling
Innovation
Networks

Public Sector
Control

Designing
Compensation
Systems

Social Aspects of
Accounting

Education and

Educational
Institutions

11:45


ㄲ㨱M

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
M
EASUREMENT 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
AN
ISAH 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.)
-

12:10


ㄲ㨳R

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
MEA
SUREMENT
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 RI
GHTS,
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’
MANAGERI
AL
PRACTICES AND
REPRESENTATIONS


FLACHERE ISABELLE,
(ESCP
-

EUROPE
-

FRANCE)

PERFORMANCE
MEASUREMENT AND
MANAGEMENT IN
GERMAN
UNIVERSITIES


GEIGER REBECCA, (
-

GERMANY)
-

ANDREAS
ASCHENBRÜCKER

12:35


ㄳ㨰M

RESPONSIBILITY
ACCOUNTING SYSTEM
AS A BELIEF SY
STEM


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

MANAGEMEN
T
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.


13.00


14
.30

Lunch


14
:30


1
5
.
45


PARALLEL SESSIONS


Room:








Control Systems
and Strategy

Advances in
Budgeting

Evaluating Intangible
Performance

Governance

Inter
-
Company
Relationships

Entrepreneurship
and Control

14:30


ㄴ㨵㔠

DOES A CARROT
TRULY HELP TO
MOTIVAT
E?

INCENTIVES AND
MANAGERS’
MOTIVATION FOR
AUTONOMOUS
STRATEGIC ACTION


GOMEZ MARIE
-
LEANDRE, (ESSEC
BUSINESS SCHOOL
PARIS
-

FRANCE)
-

STEFAN LINDER

THE IMPACT OF
PARTICIPATION IN THE
STRATEGY
DEVELOPMENT
PROCESS ON
MANAGERS'
CREATION OF
BUDGETARY SLACK


D
E BAERDEMAEKER
JOLIEN, (GHENT
UNIVERSITY
-

BELGIUM)
-

WERNER
BRUGGEMAN

HOW BANKS MANAGE
COOPETITIVE
RELATIONSHIPS THROUGH
FORMAL AND INFORMAL
CONTROL.

THE CASE OF FRENCH
COOPERATIVE BANKS


SERAN
-
LUU THUY,
(MONTPELLIER I
UNIVERSITY
-

FRANCE)
-

ESTELLE PELLE
GRIN
-
BOUCHER, CALIN GURAU,
ASSOCIATE PROF.

HERVÉ CHAPPERT,
ASSOCIATE PROF.

TRENDS IN
EXECUTIVE GENDER
PAY AND INCENTIVE
GAPS: THE ROLES OF
BOARD DIVERSITY


FRANCO FRANCESCA,
(LONDON UNIVERSITY
/ LONDON BUSINESS
SCHOOL
-

U.K.)
-

MARY ELLEN CARTER;
MIREIA GI
NE

INTRA
-
GROUP VS.
INTER
-
GROUP
RELATIVE
PERFORMANCE
FEEDBACK: AN
EXPERIMENTAL
STUDY


SÁNCHEZ EXPÓSITO
MARÍA J.,
(UNIVERSITY PABLO
DE OLAVIDE, SEVILLE
-

SPAIN)
-

DAVID
NARANJO
-
GIL

A PROPOSITION ON
HOW TO MEASURE THE
ENTREPRENEURIAL
PART OF THE
PERSONALITY


OESTERGAARD
ANNEMARIE, (AALBORG
UNIVERSITY
-

DENMARK)
-

14:55


ㄵ㨲M

CEO PERSONALITY
AND MANAGEMENT
CONTROL IN SMALL
FIRMS


HAAS NORA, (VIENNA
UNIVERSITY OF
ECONOMICS AND
BUSINESS
-

AUSTRIA)
-

GERHARD
SPECKBACHER

DECOUPLING AS A
NEED:
CONSTRUCTION OF
BUD
GETARY SLACK
FOR LOGISTICS


NAZAROVA NADEZDA,
(UNIVERSITY OF
NORDLAND
-

NORWAY)
-

RELATIONSHIPS BETWEEN
SOCIAL AND INTELLECTUAL
CAPITAL: EMPIRICAL
EVIDENCE FROM IC
STATEMENTS


DEMARTINI MARIA CHIARA,
(UNIVERSITY OF PAVIA
-

ITALY)
-

DO BOARDS RECEIVE
"BALA
NCED"
INFORMATION: AN
ANALYSIS OF THE
ANTECEDENTS OF
THE PROVISION OF
FINANCIAL AND NON
-
FINANCIAL
INFORMATION TO THE
BOARDS OF NON
-
LISTED FIRMS


JORISSEN ANN,
(UNIVERSITY OF
ANTWERP
-

BELGIUM)
-

YAN DU

CUSTOMIZATION AND
MANAGEMENT
CONTROL: AN
ANALYSIS OF
F
RANCHISE
CONTRACTS


VERBIEREN SOFIE,
(K.U.LEUVEN
-

BELGIUM)
-

MARTINE
COOLS, ALEXANDRA
VAN DEN ABBEELE

“ERASE AND REWIND, I
HAVE CHANGED MY
MIND”: ON THE
MANAGERIAL
OVERCONFIDENCE OF
ENTREPRENEURS


VIGLIA GIAMPAOLO,
(UNIVERSITÀ DEGLI
STUDI DEL PIEMONTE
ORI
ENTALE
-

ITALY)
-

INVERNIZZI, ANNA
CHIARA, PASSARANI,
DIANA ANNA


15:20


ㄵ㨴R

THE STRATEGIC
PLANNING PROCESS:
ITS DESIGN, USE AND
OUTCOME FROM A
MANAGEMENT
CONTROL
PERSPECTIVE


GÜNTHER THOMAS,
(DRESDEN UNIVERSITY
OF TECHNOLOGY
-

GERMANY)
-

SCHAFER,
THOM
AS

BEYOND OR BETTER
BUDGETING: AN
ITALIAN SURVEY.


BROCCARDO LAURA,
(UNIVERSITY OF
TURIN
-

ITALY)


THERE IS NOTHING EITHER
GOOD NOR BAD BUT
THINKING MAKES IT SO. A
COMPARATIVE ANALYSIS
OF SUCCESS INNOVATION
DRIVERS ATTENDING TO
THE NATURE OF THE
PERFORMA
NCE
INDICATORS


JIMENEZ
-
ZARCO ANNA,
(CATALUNYA OPEN
UNIVERSITY
-

SPAIN)
-

INES
GONZALEZ
-
GONZALEZ,
DAVID CASTILLO
-
MERINO

DO BOARD
CHARACTERISTICS
AND GOOD
GOVERNANCE
PRACTICES AFFECT
CHARITY
PERFORMANCE?


VERBEETEN FRANK,
(UNIVERSITY OF
AMSTERDAM
-

NETHERLA
NDS)
-

PAOLO PEREGO

TRUST
-
CONTROL
NEXUS IN INTER
-
ORGANIZATIONAL
ACCOUNTING
LITERATURE: STATE
OF THE ART AND
OPPORTUNITIES FOR
FUTURE RESEARCH


MINEEV ANDREI,
(BODO GRADUATE
SCHOOL OF
BUSINESS
-

NORWAY)

FINANCIAL PLANNING
AND CONTROLLING IN
SMALL START
-
UP
C
OMPANIES:
ANTECEDENTS AND
EFFECTS ON COMPANY
PERFORMANCE


WOUTERS MARC,
(KARLSRUHE
UNIVERSITY
-

GERMANY)
-

STEFFEN
MENGEL



1
5:45


16:1
5


Coffee Break


1
6
.
1
5



1
7
:
30

PARALLEL SESSIONS


Room:







Controlling
Investment
Decisions

Budgeting Studies

Cont
rolling Risk

Social Mechanisms of
Control

Accounting and the
Environment

16:15


ㄶ㨴M

MANAGERIAL INCENTIVES
FOR CAPACITY
INVESTMENT DECISIONS


LOHMANN CHRISTIAN,
(UNIVERSITY OF
WUPPERTAL
-

GERMANY)
-

RESOURCE ALLOCATION
WITHIN A BUDGETING
GAME: TRUTHFUL
REPORTING AS
DOMINANT STRATEGY
UNDER COLLUSION


LOHMANN CHRISTIAN,
(UNIVERSITY OF
WUPPERTAL
-

GERMANY)
-

SANDRO LOMBARDO

RISK WEIGHTED
MANAGEMENT CONTROL
SYSTEM DEVELOPMENT
IN SERVICE PRODUCTION


RAUTIAINEN ANTTI,
(UNIVERSITY OF
JYVASKYLA
-

FINLAND)
-

KARI

SIPPOLA

TONI MÄTTÖ

REVISITING THE ROLE OF
INTER
-
PROFESSIONAL
DYNAMICS IN THE
MANAGEMENT CONTROL
PROCESS


KERN ANJA, (IMPERIAL
COLLEGE / MANAGEMENT
SCHOOL
-

U.K.)
-

CHRIS
CHAPMAN AND LILI KIHN

THE UNITED NATIONS
GLOBAL COMPACT
PROGRESS REPORTS AS
MANAGEMEN
T CONTROL
INSTRUMENTS FOR
SOCIAL RESPONSIBILITY
AT SPANISH
UNIVERSITIES


WIGMORE ALVAREZ
AMBER, (IE BUSINESS
SCHOOL
-

SPAIN)
-

MERCEDES RUIZ
-
LOZANO

16:40


ㄷ㨰㔠

BUSINESS STRATEGY
AND THE MANAGEMENT
CONTROL PROCESS IN
CAPITAL BUDGETING


SHIMIZU NOBUMASA
,
(WASEDA UNIVERSITY
-

JAPAN)
-

AKIKO TAMURA

BUDGETING PRACTICES
IN TIMES OF
UNCERTAINTY


LORAIN MARIE
-
ANNE,
(ESCP
-

EUROPE
-

SPAIN)
-

AURORA GARCÍA
DOMONTE, FRANCISCO
SASTRE PELÁEZ

MANAGEMENT
ACCOUNTING SYSTEMS:
AN INTEGRATED MODEL
OF MANAGEMENT
ACCOUNTIN
G, RISK
MANAGEMENT AND
REWARD SYSTEMS


BROCCARDO LAURA,
(UNIVERSITY OF TURIN
-

ITALY)
-

FRANCESCA
CULASSO ELISA GIACOSA
LUCA MARIA MANZI

SYSTEMS THINKING:THE
THIN BLUE MIND


HESKETH IAN,
(LANCASTER UNIVERSITY
/ MANAGEMENT SCHOOL
-

U.K.)
-

ENVIRONMENTAL
MAN
AGEMENT
ACCOUNTING SYSTEMS: A
REVIEW OF THE
EVIDENCE AND
PROPOSITIONS FOR
FUTURE RESEARCH


DERCHI GIOVANNI
BATTISTA, (LAUSANNE
UNIVERSITY / HEC
LAUSANNE
-

SWITZERLAND)
-

MICHAEL
BURKERT, DANIEL OYON

17:05


ㄷ㨳M

VALUE OR CAPACITY
UTILIZATION


AN
ANALYSI
S OF TWO
COMPETING LOGICS AND
THEIR INTERPRETATION
OF HOW TO SET
(TRANSFER) PRICES


BALSLEV LARS,
(COPENHAGEN BUSINESS
SCHOOL
-

DENMARK)
-

FRIIS, IVAR AND THRANE,
SOF

BUDGETING & MALE
ELEPHANTS IN AN
UNPREDICTABLE
ENVIRONMENT
-

AN
INTRODUCTORY PAPER


JONES

MARTYN,
(UNIVERSITY OF
WINCHESTER
-

U.K.)
-

DOES STRUCTURE
MATTER? A NARRATIVE
CONTENT ANALYSIS OF
THE PROCESSES OF
CIRCULATING RISK
REPORTS BETWEEN
ORGANISATIONAL LEVELS


CHRISTIANSEN ULRIK,
(COPENHAGEN BUSINESS
SCHOOL
-

DENMARK)
-

SOF THRANE

INFORMAL CO
NTROL IN
VOLUNTEER WORK
TEAMS


THE ROLE OF
CLAN AND PEER
CONTROLS FOR
VOLUNTEER
SATISFACTION AND
TURNOVER


KREUTZER MARKUS,
(UNIVERSITY OF ST.
GALLEN
-

SWITZERLAND)
-

KARIN KREUTZER

ENVIRONMENTAL
MANAGEMENT CONTROL
SYSTEMS IN SMES
-

AN
IMPLEMENTATION
SCHE
DULE


PÜTTER JUDITH,
(STUTTGART UNIVERSITY
-

GERMANY)
-

PÉTER
HORVÁTH, SEBASTIAN
BERLIN, JUDITH M.
PUETTER


19:30



D
inner





F
F
r
r
i
i
d
d
a
a
y
y
,
,


S
S
e
e
p
p
t
t
e
e
m
m
b
b
e
e
r
r


2
2
0
0


2
2
0
0
1
1
3
3






8:45


9.00

WELCOME AND ANNOUNCEMENTS
(Room:
..

)


9.00


10.00

PLENARY SESSION
(Room:
..

)



Pro
fessor Jean
-
François Manzoni




10.00


10:30

Coffee Break


10.30


11.4
5

PARALLEL SESSIONS



Room:






Measuring and
Managing Creativity
and Innovation

Performance
Measurement Systems’
Design

Motivational Implications
of Management Control

Measuring
Stakeholders

10:00


㄰㨲R

THE EFFECTS OF TIME
PRESSURE AND
TOURNAMENT INCENTIVE
COMPENSATION SCHEMES
ON GROUP PERFORMANCE IN
A CREATIVE SETTING


BECKERS NATHALIE,
(K.U.LEUVEN
-

BELGIUM)
-

MARTINE COOLS, ALEXANDRA
VAN DEN ABBEELE

MANAGERIAL INFLUENCE IN
P
ERFORMANCE
MEASUREMENT SYSTEM
DESIGN: A RECIPE FOR
FAILURE?


WIDENER SALLY, (CLEMSON
UNIVERSITY
-

U.S.A.)
-

ANNE
-
MARIE KRUIS

NEED A BREAK? HOW
ORGANIZATIONAL CONTROL
SYSTEMS AFFECT PERCEIVED
STRESS IN YOUNG
EMPLOYEES


KERVEILLANT MARIE, (ESSEC
BUSINESS SCH
OOL PARIS
-

FRANCE)
-

STEFAN LINDER

"HOW WELL YOU PUT OUT A
FIRE: MEASURING
PERFORMANCE IN A FIRE AND
RESCUE SERVICE"


SHAH HAIDER, (UNIVERSITY
OF HERTFORDSHIRE
-

U.K.)
-

TONY ROGERS

10:25


㄰㨵M

RESEARCH & DEVELOPMENT
EFFICIENCY AND
INNOVATION: IMPLICAT
IONS
FOR PERFORMANCE
MEASUREMENT AND
MANAGEMENT CONTROL
SYSTEMS


FRIGO MARK, (DE PAUL
UNIVERSITY
-

U.S.A.)

TRANSITION TO LEAN
ACCOUNTING: A STRUCTURAL
ANALYSIS


RAFFONI ANNA, (UNIVERSITY
OF EAST ANGLIA
-

U.K.)
-

FRANCO VISANI

THE RELATIONSHIP BETWEEN
PERFO
RMANCE MEASURES
AND EMPLOYEE BEHAVIORAL
OUTCOMES: THE MEDIATING
ROLE OF PROCEDURAL
FAIRNESS AND TRUST


TAN SHARON LC, (SINGAPORE
POLYTECHNIC
-

SINGAPORE)
-

DEBBIE P.S. CHIA, CHONG M
LAU

THE PERFORMANCE
MEASUREMENT SYSTEM IN
ITALIAN LOCAL GOVERNMENT,
THE CA
SE STUDY: REGION
LOMBARDIA


GESUELE BENEDETTA,
(PARTHENOPE UNIVERSITY
OF NAPLES
-

ITALY)
-

ROSA
MOCCIA

10:50


ㄱ㨱R

MEASURING
REFLECTIVENESS AS
INNOVATION POTENTIAL
-

DO
WE EVER STOP TO THINK
AROUND HERE?


HILDEN SANNA, (TAMPERE
UNIVERSITY OF TECHNOLOGY
-

FINLAND)
-

SANNA PEKKOLA,
JOHANNA RÄMÖ

ALTERNATIVE MEASURES OF
CORPORATE PERFORMANCE,
REFLECTING THE EVOLVING
INFLUENCE OF MULTIPLE
STAKEHOLDERS


SIDOROVA YULIA,
(POLYTECHNIC UNIVERSITY
OF MILAN
-

ITALY)
-

JACOPO
RADAELLI

PARTICIPATION IN GOAL
SETTING AN
D GOAL
COMMITMENT: A NEW
PERSPECTIVE ON THE
MEDIATING ROLE OF
FAIRNESS PERCEPTIONS


GROEN BIANCA, (UNIVERSITY
OF AMSTERDAM
-

NETHERLANDS)
-

FRANK
ZIJLSTRA

STAKEHOLDERS
INFORMATION NEEDS OF A
NPO FOR PERFORMANCE
EVALUATION PURPOSES


FRANCISCO LUÍS, (
POLYTE
CHNIC INSTITUTE OF
TOMAR
-

PORTUGAL)
-

MARIA
-
CEU ALVES


11.45


13.00

PARALLEL SESSIONS


Room:






Accounting for Social
Responsibility

Accounting and Project
Management

Control in Service Firms

International
Management Control

11:45


ㄲ㨱M

FACTORS

OF ADOPTION OF
ENVIRONMENTAL SOCIAL
RESPONSABILITY CONTROL
SYSTEMS IN SPAIN


AMAT ORIOL, (POMPEU FABRA
UNIVERSITY
-

SPAIN)
-

FABIENNE VILLESEQUE
-
DUBUS, ANNE
-
LAURENCE
LAFONT

EXAMINING THE
COLLABORATION OF
MANAGEMENT ACCOUNTANTS
IN PROJECT MANAGEMENT


MALAG
UENO RICARDO,
(UNIVERSITY OF ESSEX
-

U.K.)
-

OLAF HOFFMANN, YANNICK
DE HARLEZ

THE EFFECT OF MANAGERS’
USE OF FINANCIAL AND
NONFINANCIAL
PERFORMANCE MEASURES
ON HOTEL PERFORMANCE:
EMPIRICAL EVIDENCE FROM
THAILAND


BANGCHOKDEE SIRILAK,
(PRINCE OF SONGKLA
UNI
VERSITY
-

THAILAND)
-

LOKMAN MIA, SOMKAO
RUNGLERTKRENGKRAI

THE RELATIONSHIP BETWEEN
PERFORMANCE
MEASUREMENT SYSTEMS
AND STRATEGIC
PROACTIVENESS IN
MULTINATIONAL
ORGANIZATIONS


PATELLI LORENZO,
(UNIVERSITY OF DENVER
-

U.S.A.)

12:10


ㄲ㨳R

A MODEL FOR CA
PTURING,
MANAGING AND
CONTROLLING THE COSTS OF
CORPORATE SOCIAL
RESPONSIBILITY


RODRIGUEZ ARNOLDO,
(WEBSTER UNIVERSITY
-

U.S.A.)

TOWARDS USING SUCCESS
FACTORS AS INDICATORS OF
PERFORMANCE IN PRODUCT
DEVELOPMENT PROJECTS


CEDERGREN STEFAN,
(MÄLARDALEN UNIVE
RSITY
-

SWEDEN)

PERFORMANCE EVALUATION
PRACTICES IN A EUROPEAN
PUBLICLY FUNDED OPERA
COMPANY: THE ‘OBJECTS’ OF
ACCOUNTABILITY


CHIARAVALLOTI FRANCESCO,
(UNIVERSITY OF GRONINGEN/
FACULTY OF ECONOMICS AND
BUSINESS
-

NETHERLANDS)
-

INTERNATIONAL USES AND
IMP
LEMENTATION OF
SPENDING REVIEWS: A
PROPOSAL FOR A NEW
COMPREHENSIVE TAXONOMY


ERBACCI ANGELO,
(POLYTECHNIC UNIVERSITY
OF MILAN
-

ITALY)
-

TOMMASO
AGASISTI, MARIKA ARENA,
GIUSEPPE CATALANO

12:35


ㄳ㨰M

DO SUSTAINABILITY TARGETS
IN EXECUTIVE
REMUNERATION C
ONTRIBUTE
TO CORPORATE SOCIAL
PERFORMANCE?


MAAS KAREN, (ERASMUS
UNIVERSITY ROTTERDAM /
ERIM
-

NETHERLANDS)
-

PERFORMANCE
MEASUREMENT OF
EUROPEAN
-
FUNDED
PROJECTS


CIOCLOV (PETCU)
ALEXANDRA, (WEST
UNIVERSITY OF TIMISOARA
-

ROMANIA)


BALANCING MCS AND
STRATE
GY USING BUSINESS
TURNAROUND AS LENS:
EVIDENCE FROM AN
INDONESIAN FAMILY
-
OWNED
BUSINESS


ROBERTS HANNO, (BI
NORWEGIAN BUSINESS
SCHOOL
-

NORWAY)
-

FERANITA



1
3
:00


13
.
30


FINAL PLENARY SESSION
(Room:
………………..
)

Professors Marc Epstein,

Jean
-
Fran
çois Manzon
i
, and Eric Cauvin


13
:
30



Lunch and
End of the workshop