5th Conference
on
New Directions in Management Accounting
Brussels, December 14-16, 2006
LIST OF ACCEPTED PAPERS
ADVANCED COST MANAGEMENT PRACTICES: BOUNDARIES, SIGNALS OF CONVERGENCE AND
AFONSO PAULO, (MINHO UNIVERSITY - PORTUGAL) - ANTÓNIO PAISANA AND TED O’LEARY
THE USE OF MANAGEMENT CONTROL SYSTEMS IN NEW PRODUCT DEVELOPMENT: ADVANCING THE
•EHELP OR HINDER•F DEBATE
AKROYD CHRIS - SHARLENE NARAYAN - VG SRIDHARAN
MAKING SENSE OF CONTROLLING: SELF-IMAGES AND ACTIVITIES OF GERMAN MANAGEMENT ACCOUNTANTS
BECKER ALBRECHT, (INNSBRUCK UNIVERSITY - AUSTRIA) - ASTRID UNTERRIEDER
TOBIAS SCHEYTT
INTERACTIVE BUDGETARY CONTROL. FROM PERFORMANCE MEASUREMENT TO PERFORMANCE
MANAGEMENT?
BERLAND NICOLAS, (POITIERS UNIVERSITY / IAE MANAGEMENT SCHOOL - FRANCE) - SAMUEL SPONEM
COST AWARENESS IN EARLY STAGES OF INNOVATION: THE NEED FOR EFFICIENT MANAGEMENT
ACCOUNTING TOOLS AND METHODS
BESCHERER FRANK, (HELSINKI UNIVERSITY OF TECHNOLOGY - FINLAND) -
ACCOUNTING FOR INTELLECTUAL CAPITAL: MULTIPLE DISCOURSES
BOEDKER CHRISTINA, (NEW SOUTH WALES UNIVERSITY - AUSTRALIA) - JAMES GUTHRIE, SURESH
CUGANESAN
IMPLICIT INCENTIVES FOR NONFINANCIAL PERFORMANCE IMPROVEMENT
CAMPBELL DENNIS, (HARVARD UNIVERSITY / HARVARD BUSINESS SCHOOL - U.S.A.) -
JUDGMENTAL EFFECTS OF DIFFERENT BALANCED SCORECARD PERSPECTIVES
CARDINAELS EDDY, (TILBURG UNIVERSITY - THE NETHERLANDS) - PAULA VAN VEEN-DIRKS
STRATEGIC MANAGEMENT ACCOUNTING: EXPLORING DISTINCTIVE FEATURES AND LINKS WITH
CINQUINI LINO, (SANT'ANNA SCHOOL OF ADVANCED STUDIES - ITALY) - ANDREA TENUCCI
THE USE OF COMPUTER SOFTWARE TO ANALYZE MANAGEMENT ACCOUNTING FIELD DATA: CURRENT
STATE AND FUTURE POTENTIAL
COOLS MARTINE, (ERASMUS UNIVERSITY ROTTERDAM/ RSM ERASMUS UNIVERSITY - THE
NETHERLANDS) - TJERK BUDDING
TEXT AND ARTEFACTS FOR CREATING A “WORLD OF INVESTMENT DECISION-MAKING” - AN EMPIRICAL
STUDY INTO INVESTMENT PROCEDURES
DAMBRIN CLAIRE, (HEC GROUP - GRADUATE BUSINESS SCHOOL - FRANCE) - PEZET ANNE
THE IMPACT OF INTERDEPENDENCIES ON MANAGEMENT ACCOUNTING INFORMATION IN MANUFACTURING
NETWORKS: A SOCIAL NETWORK ANALYSIS APPROACH
DITILLO ANGELO, (BOCCONI UNIVERSITY - ITALY) - ARIELA CAGLIO
DO BEST-PERFORMING SUBSIDIARIES RELY ON HEADQUARTERS-IMPLEMENTED PERFORMANCE
MEASUREMENT SYSTEM (PMS) TO TAKE STRATEGIC DECISIONS?
DOSSI ANDREA, (BOCCONI UNIVERSITY - ITALY) - PATELLI, LORENZO
THE EMBEDDEDNESS OF MANAGEMENT CONTROL SYSTEMS (MCS) OF OUTSOURCING RELATIONSHIPS
ELHARIDY ALI, (AUCKLAND UNIVERSITY OF TECHNOLOGY - NEW ZEALAND) - ROBERT W SCAPENS AND
BRIAN NICHOLSON
THE MEDIATING EFFECT OF ROLE INVOLVEMENT ON THE RELATIONSHIP BETWEEN COGNITIVE STYLE AND
MANAGEMENT ACCOUNTING INNOVATION
EMSLEY DAVID, (SYDNEY UNIVERSITY - AUSTRALIA) - CHUNG, LAI HONG
ANTECEDENTS OF PROGRAM COMMITMENT, BUDGETARY PARTICIPATION, AND BUDGET PERFORMANCE
FINN DON, (UNIVERSITY OF ARKANSAS - U.S.A.) - KEVIN T. BREAUX
DON W. FINN
STRATEGIC RESPONSES TO INSTITUTIONAL PRESSURES AND SUCCESS IN ACHIEVING BUDGET TARGETS:
A CASE STUDY AT A MULTINATIONAL COMPANY
FREZATTI FABIO, (UNIVERSITY OF SAO PAULO - BRAZIL) - ANDSON BRAGA DE AGUIAR - AMAURY JOSÉ REZENDE
CONCEPTUALIZATIONS OF CONTINGENCY FIT IN MANAGEMENT ACCOUNTING RESEARCH—
CORRESPONDENCE BETWEEN STATISTICAL MODELS USED AND CORE CONTINGENCY
THEORY ASSUMPTIONS
GERDIN JONAS, (OEREBRO UNIVERSITY - SWEDEN) - JAN GREVE
THE INFLUENCE OF CHENHALL AND MORRIS’ (1986) SEMINAL PAPER ON MANAGEMENT ACCOUNTING
RESEARCH: EVERY ROSE HAS ITS THORN
GOSSELIN MAURICE, (LAVAL UNIVERSITY - CANADA) - JEAN-FRANÇOIS HENRI
TOWARDS AN UNDERSTANDING OF THE HABITS AND ROUTINES OF MANAGEMENT ACCOUNTING
GUERREIRO REINALDO, (UNIVERSITY OF SAO PAULO - BRAZIL) - CARLOS ALBERTO PEREIRA
AMAURY JOSÉ REZENDE
THE IMPACT OF DEMAND VARIANCE ON INITIAL CAPACITY DECISION
GUO RUEY-JI, (SOOCHOW UNIVERSITY - TAIWAN) -
CHOOSING CONGRUENT NONFINANCIAL PERFORMANCE MEASURES - A COMPARATIVE CASE STUDY OF
THE TRANSLATION OF STRATEGY INTO MEASURES
HANSEN ALLAN, (COPENHAGEN BUSINESS SCHOOL - DENMARK) -
ECO-CONTROL: THE INFLUENCE OF MANAGEMENT CONTROL SYSTEMS ON ENVIRONMENTAL AND
ORGANIZATIONAL PERFORMANCE
HENRI JEAN-FRANCOIS, (LAVAL UNIVERSITY - CANADA) - MARC JOURNEAULT
COMPARATIVE MANAGEMENT ACCOUNTING – LITERATURE REVIEW ON SIMILARITIES AND DIFFERENCES
BETWEEN MANAGEMENT ACCOUNTING IN GERMANIC AND ANGLOPHONE COUNTRIES
HOFFJAN ANDREAS, (MUENSTER UNIVERSITY - GERMANY) - PASCAL NEVRIES, RENÉ STIENEMANN
EXPLORING MANAGEMENT ACCOUNTING CHANGE: ACCOUNTING HYBRIDISATION AND ERP
IMPLEMENTATION IN THE FINNISH DEFENCE FORCES
HYVONEN TIMO, (TAMPERE UNIVERSITY - FINLAND) - JANNE JÄRVINEN, JUKKA PELLINEN,TAPANI
RAHKO
EXPLORING THE COMBINATORIAL EFFECT OF INSTITUTIONAL, TECHNICAL AND INTRA-ORGANIZATIONAL
FACTORS ON THE ADOPTION OF STANDARD COSTING IN SYRIAN PUBLIC COMPANIES - SET THEORETIC
APPROACH
IBRAHIM ALI, (BRISTOL UNIVERSITY - U.K.) -
THE MEDIATING ROLE OF BALANCED SCORE MEASURES USAGE IN THE RELATIONSHIP BETWEEN PERCEIVED
ENVIRONMENTAL UNCERTAINTY AND PERFORMANCE: EVIDENCE FROM MALAYSIAN MANUFATURERS
JUSOH RUZITA, (UNIVERSITY OF MALAYA - MALAYSIA) -
COST MANAGEMENT IN CONCEPT DEVELOPMENT
KARJALAINEN JOUKO, (HELSINKI UNIVERSITY OF TECHNOLOGY - FINLAND) - ANNELI OJAPALO
THE ROLES OF ORGANIZATIONAL JUSTICE AND TRUST IN A GAIN-SHARING CONTROL SYSTEM
KENNEDY FRANCES, (CLEMSON UNIVERSITY - U.S.A.) - JAMES M. KOHLMERYER, III ROBERT J. PARKER
MANAGING THE USE OF KPIS: IDEAS FOR INNOVATIVE MANAGEMENT ACCOUNTING PRACTICES
KERN ANJA, (LONDON UNIVERSITY / LONDON SCHOOL OF ECONOMICS AND POLITICAL SCIENCE - U.K.) -
INTEGRATED INFORMATION SYSTEMS, ENABLING BUDGETARY CONTROL AND PERFORMANCE
KIHN LILI-ANNE, ( - U.S.A.) - CHRIS CHAPMAN
ON THE DETERMINANTS OF COSTING SYSTEM ROBUSTNESS TO ERRORS
LABRO EVA, (LONDON UNIVERSITY / LONDON SCHOOL OF ECONOMICS AND POLITICAL SCIENCE - U.K.) MARIO VANHOUCKE
CUSTOMER PROFITABILITY AND SERVICES
LAINE TEEMU, (TAMPERE UNIVERSITY OF TECHNOLOGY - FINLAND) - J. PARANKO, P. SUOMALA
A PORTFOLIO APPROACH TO DEVELOP A THEORY OF FUTURE MANAGEMENT ACCOUNTING SYSTEMS
LAITINEN ERKKI K., (VAASA UNIVERSITY - FINLAND) -
THE BUSINESS PARTNER AS A PANACEA?
LAMBERT CAROLINE, (HEC GROUP - GRADUATE BUSINESS SCHOOL - FRANCE) -
PERFORMANCE FACTORS IN VIRTUAL AND COLOCATED TEAMS
LANGEVIN PASCAL, (EM - LYON (ESC - LYON BUSINESS SCHOOL) - FRANCE) -
A NEW WAY TO IMPROVE MEASUREMENT IN PRODUCT COSTING
LEVANT YVES, (ESC - LILLE BUSINESS SCHOOL - FRANCE) - MICHEL GERVAIS
THE USE OF BUDGETING IN HIGH PEU CONTEXTS: A FIELD STUDY OF SENIOR SALES & MARKETING
MANAGERS
LONING HELENE, (HEC GROUP - GRADUATE BUSINESS SCHOOL - FRANCE) - MADELEINE BESSON
CARLA MENDOZA
CHALLENGES OF PRACTICALLY RELEVANT MANAGEMENT ACCOUNTING RESEARCH - THE SCOPE AND
INTENSITY OF INTERVENTIONIST RESEARCH
LYLY-YRJÄNÄINEN JOUNI, ( - FINLAND) - JAKKULA, VIRVE SUOMALA, PETRI
EXPLAINING MANAGEMENT ACCOUNTING SYSTEM INNOVATION: THE ROLE OF THE CFO
MAAS VICTOR, (AMSTERDAM UNIVERSITY - THE NETHERLANDS) - DAVID NARANJO-GIL
MANAGEMENT ACCOUNTANTS' ENGAGEMENT IN THE CREATION OF BUDGET SLACK
MAAS VICTOR, (AMSTERDAM UNIVERSITY - THE NETHERLANDS) -
MANAGEMENT CONTROL AND DISTANCE IN MULTINATIONAL CORPORATIONS: THE ROLE OF AN
INTERMEDIATE SUBSIDIARY
MOILANEN SINIKKA, (OULU UNIVERSITY - FINLAND) -
COMPETING INSTITUTIONAL TRAJECTORIES IN ORGANIZATION AN ETHNOGRAPHIC STUDY OF CONTROLIZING
MORALES JEREMY, (PARIS-DAUPHINE UNIVERSITY - PARIS IX - FRANCE) - ANNE PEZET
BUDGETING, RISK AND INTER-ORGANISATIONAL POLITICS: ASSEMBLING THE BUDGET OF ANIMAL HOUSE
MOURITSEN JAN, (COPENHAGEN BUSINESS SCHOOL - DENMARK) - ANNIE BEKKE KJÆR
EFFECTS OF IT-ENABLED MANAGEMENT ACCOUNTING SYSTEMS ON INTERORGANIZATIONAL
PERFORMANCE
NICOLAOU ANDREAS, (BOWLING GREEN STATE UNIVERSITY - U.S.A.) -
DESIGN FOR ENVIRONMENTAL PERFORMANCE: THE APPLICATION OF THE GREEN-BUDGET FOR
ENVIRONMENTAL PERFORMANCE: THE APPLICATION OF THE GREEN-BUDGET MATRIX
OMORI AKIRA, ( - JAPAN) - YOSHIHIRO ITO AND HIROYUKI YAGI
INCENTIVE SYSTEMS AND INDIVIDUAL PERFORMANCE: THE MEDIATING EFFECT OF HUMAN BEHAVIOR AND
THE MODERATING EFFECT OF MODEL OF MAN
PATELLI LORENZO, (ERASMUS UNIVERSITY ROTTERDAM / ERIM - THE NETHERLANDS) -
THE INFLUENCE OF PERFORMANCE ON THE DESIGN AND USE OF MCS IN SMES: THE INTEGRATION OF
INSTITUTIONAL THEORY IN THE CONVENTIONAL CONTINGENCY-BASED FRAMEWORK
REHEUL ANNE-MIE, (ANTWERP UNIVERSITY - BELGIUM) - A. JORISSEN
STRATEGIC CHOICE AND THE CONFIGURATION OF MANAGEMENT CONTROL SYSTEMS
SCHOUTE MARTIJN, (AMSTERDAM FREE UNIVERSITY / FACULTY OF ECONOMICS, BUSINESS
ADMINISTRATION & ECONOMETRICS - THE NETHERLANDS) - HENRI C. DEKKER
TOM L.C.M. GROOT
THE PERFORMATIVE ROLE OF ACCOUNTING IN STRATEGY FORMATION - AN ETHNOGRAPHY OF THE
UNEXPECTED EMERGENCE OF NEW CORPORATE STRATEGISTS
SKAERBAEK PETER, (COPENHAGEN BUSINESS SCHOOL - DENMARK) - KJELL TRYGGESTAD
HOW FORMAL PERFORMANCE EVALUATION AFFECTS TRUST BETWEEN SUPERIOR AND SUBORDINATE
MANAGERS
SLAPNICAR SERGEJA, (UNIVERSITY OF LJUBLJANA - SLOVENIA) - HARTMANN FRANK
VALUE BASED MANAGEMERNT: PRESCRIPTION VERSUS PRACTICE
STRINGER CAROLYN, (OTAGO UNIVERSITY - NEW ZEALAND) -
DEVELOPMENT OF MANAGEMENT ACCOUNTING PRACTICE IN POLAND
SZYCHTA ANNA, (LODZ UNIVERSITY - POLAND) -
HOW INFORMATION AND FORMAL CONTROLS IMPACT THE FORMATION OF TRUST IN INTER-FIRM
VAN DEN ABBEELE ALEXANDRA, (KUL - LEUVEN CATHOLIC UNIVERSITY - BELGIUM) - FILIP ROODHOOFT
LUK WARLOP
PERFORMANCE MEASUREMENT SYSTEM PROPERTIES AND MANAGERIAL TIME ORIENTATION: SURVEY
AND EXPERIMENTAL EVIDENCE
VAN RINSUM MARCEL, (ERASMUS UNIVERSITY ROTTERDAM/ RSM ERASMUS UNIVERSITY - THE
NETHERLANDS) - F.G.H. HARTMANN
EVERYTHING YOU ALWAYS WANTED TO KNOW ABOUT MY COST PRICES – A CASE STUDY OF OPEN BOOK
ACCOUNTING INITIATED BY THE SUPPLIER
VAN TRIEST SANDER, (AMSTERDAM UNIVERSITY - THE NETHERLANDS) - JACCO BLOM
AN EMPIRICAL TEST OF A BUSINESS MODEL IN THE RETAIL INDUSTRY
VERBEETEN FRANK, ( - THE NETHERLANDS) - PIETER VIJN
REFLECTIONS ON THE PROCESS OF INSTITUTIONALISATION: THE CSE OF PMS AR THE UK AIRBUS
WICKRAMASINGHE DANTURE, (MANCHESTER BUSINESS SCHOOL - U.K.) - MOSTAFA JAZAYER AND
STEVE HUGES
DOES PERCEIVED FAIRNESS IN THE WORKPLACE MATTER TO THE USE OF STRATEGIC PERFORMANCE
MEASUREMENT SYSTEMS IN INCENTIVES?
WIDENER SALLY, (RICE UNIVERSITY - U.S.A.) - LAURIE L. BURNEY
CHRISTINE A. HENLE
CONDITIONS THAT SHAPE THE LEARNING CURVE: FACTORS THAT INCREASE THE ABILITY AND
OPPORTUNITY TO LEARN.
WIERSMA EELKE, (AMSTERDAM FREE UNIVERSITY / FACULTY OF ECONOMICS, BUSINESS
ADMINISTRATION & ECONOMETRICS - THE NETHERLANDS) -
DEVELOPING PERFORMANCE MEASUREMENT SYSTEMS AS ENABLING FORMALIZATION:
A LONGITUDINAL CASE STUDY OF A LOGISTICS DEPARTMENT
WOUTERS MARC, (TWENTE UNIVERSITY - THE NETHERLANDS) - WILDEROM
ACCOUNTING FOR AGENCY: A CONCEPTUAL FRAMEWORK
YANG CHUNLEI, (MANCHESTER BUSINESS SCHOOL - U.K.) - ROBERT R. SCAPENS