The List of Accepted Papers for APIRA 2013 Kobe Japan
Paper ID
K003
Paper Title
Author(s)
Beyond Finance And Strategic Management
Christine Soh (University Of Edinburgh Business
Accounting. Unrivalling Key Culture And Contextual
School), Chris Carr (University Of Edinburgh
Dimensions' Impact On Strategic Investment Decision
Business School)
Making Practices
K004
The Implications Of Corporate Social Responsibility
Agus Ismaya Hasanudin (University Of Sultan Ageng
And Firm Performance With Reputation As
Tirtayasa), Roni Budianto (University Of Sultan Ageng
Intervening Variable. (empirical Study In The
Tirtayasa)
Manufacturing Company In Indonesia)
K005
Corruption And Corporate Governance: Cross
Dyah Setyaningrum (University Of Indonesia)
Country Analysis
K009
K010
Boards, Management And The Information
Niamh M. Brennan (University College Dublin), John
Asymmetry Paradox
Redmond (Electricity Supply Board, Ireland)
A Typology For Exploring The Quality Of
Philip J. Shrives (Northumbria University), Niamh M.
Explanations For Non-compliance With UK Corporate
Brennan (University College Dublin)
Governance Regulations
K011
K012
K013
Use Of Management Accounting Concepts In
Samuel Angelino Sabapathy Kulendran (Former
Disaster Management
World Vision Sri Lanka)
The Presentation Of Self And Professional Identity:
Lee D. Parker (The University Of South Australia),
Countering The Accountant Stereotype
Samantha Warren (University Of Essex)
Pluralism Of Accounting Technologies In The
Thomas Cuckston (Newcastle University)
Construction Of Democratic Global Carbon Markets
K014
External Reporting Of Intellectual Capital In An
Ataur Rahman Belal (Aston University), M. Mohobbot
Alternative Banking System: A Longitudinal Case
Ali (University Of Canberra)
Study Of Islami Bank Bangladesh (1983-2010)
K016
A Study On The Moral Decision-Making Process Of
Cheng-Tsung Lu (National Taichung University Of
Internal Auditors
Science and Technology), Chun-Tai Ting (Feng-Chia
University), Yu-Hsiu Liu (National Taichung University
Of Science and Technology)
K017
IFRS Implementation In Nigeria: The Appropriateness
Muhammad Aminu Isa (Bayero University)
Of The Roadmap
K018
Accounting Regulation Actors And Hong Kong
Culture
Anthony Moung Yin Chan (Ryerson University)
Paper ID
K020
Paper Title
The Societal Relevance Of Management Accounting
Author(s)
Sven Modell (Manchester Business School)
Innovations: Economic Value Added And Institutional
Work In The Fields Of Chinese And Thai
State-Owned Enterprises
K021
K023
Audit Quality Of The Integrated Supply Chain -
Cathy Zishang Liu (University Of Houston
Evidence From Taiwan Electronic Industry
Downtown), Ya-Fang Wang (Providence University)
Fabricating An S&OP Process: Accounting As
Lichen Alex Yu (Copenhagen Business School)
Matters Of Concern And A Poincare Disk
K027
Global Financial Crisis And Executive Compensation:
Mohammad Istiaq Azim (Swinburne University Of
Evidence From Australia
Technology), S M Miraj Ahmmod (Swinburne
University Of Technology)
K028
Commodification Of Labour: Accounting For
Umesh Sharma (University Of Waikato), Helen Irvine
Indentured Labour In Fijian Sugar Plantations
(Queensland University Of Technology)
1879-1920
K029
Accountability On Climate Change: The Role Of SRI
Ben Jacobsen (James Cook University)
Corporate Engagement
K030
A Decade Of Earnings Management Researches: A
Novrys Suhardianto (Universitas Airlangga), Elvia
Study On Research Methods And Market Reactions
Shauki (University Of South Australia)
Towards Opportunistic Behaviour
K032
Corporate Social Responsibility (CSR) And Audit
Long Chen (George Mason University), Bin Srinidhi
Fees: A Dual Perspective Of CSR Performance And
(The University Of Texas at Arlington), Albert Tsang
CSR Reporting
(The Chinese University Of Hong Kong), Wei Yu (The
University Of Tennessee)
K033
K034
K035
A Theoretical Framework To Examine The Judgment
Foo Yin Fah (Sunway University), Jeffrey Faux
Process Of Accountants
(University Of Ballarat)
Accounting Information Systems End-User
Chun Cheong Steve Fong (Macao Polytechnic
Satisfaction: Evidence Of Hong Kong Housing
Institute), Wai Hung Michael Ho (Southern Cross
Authority
University)
Second Language Learning Motivations In
Yuqian Zhang (Macquarie University), Andreas
Accounting Education
Hellmann (Macquarie University), Medhat Endrawes
(Macquarie University)
K036
Overcoming External Audit Limitations Through The
Emerging Role Of Employees
Joe Christopher (Curtin University)
Paper ID
K037
Paper Title
Author(s)
Public Sector Accounting And Accountability In
Andrew Goddard (University Of Southampton),
Tanzania
Mussa Assad (University Of Dar es Salaam), Tausi
Ally Mkasiwa (University Of Dar es Salaam), Siasa
Issa (University Of Dar es Salaam)
K038
Accountability Failures In An ITaukei Corporation:
Masilina Tuiloa Rotuivaqali (University Of The South
The Case For A Fiji Provincial Company
Pacific), Michael White (University Of The South
Pacific)
K040
Rhetorics And The Fate Of Budgeting
Vassili Joannides (Grenoble École de
Management)
K042
Nouveau Riche, Old Guard, Establishment Elite:
Nihel Chabrak (United Arab Emirates University),
Kinship Networks And Control Of Vivendi Universal
Russell Craig (Victoria University), Nabyla Daidj
(Institut Mines Télécom)
K043
Poor Accountability In Public Sector As A Suspect Of
Rasheed A. Tiamiyu (The Polytechnic, Ibadan)
The Claim Of Inadequate Funding Of Tertiary
Education In Oyo State, Nigeria
K044
The Use Of Action Research To Promote Corporate
C. Richard Baker (Adelphi University)
Social Responsibility
K045
Authentic Downward Accountability And Voluntary
Norfaiezah Sawandi (Universiti Utara Malaysia)
Financial Education Initiatives?: The Case Of FGU
Malaysia
K046
Stock Liquidity And The Pricing Of Earnings
Jiwei Wang (Singapore Management University),
Hongqi Yuan (Fudan University)
K047
Honesty Preferences And Audit Policy
Ruey-Ji Guo (Soochow University), Yenpao Chen
(Soochow University), Hung-Shu Fan (Fu Jen
Catholic University)
K049
The Implication Of Corporate Reporting In Migration
Jairos Josiah (University Of Westminster), Orla
From Defined Benefit To Defined Contribution
Gough (University Of Westminster), Jim Haslam
Pension Schemes
(University Of Herriot-Watt), Neeta Shah (University
Of Westminster)
K050
K051
Communicating The Impact Of The Global Financial
Kshitij Khanna (Queensland University Of
Crisis In Annual Reports: A Study Of Australian
Technology), Helen Irvine (Queensland University Of
NGOs
Technology)
Performance Auditing, Accountability, And Power
Nirmala Nath (Massey University), Karen
Relationships: A Case Study
Van-Peursem (Victoria University Of Wellington)
Paper ID
K053
Paper Title
Author(s)
Towards A Conceptual Framework On The
Steven Dellaportas (Deakin University), Peter
Categorisation Of Stereotypical -perceptions In
Richardson (Aboriginal Housing Victoria), Luckmika
Accounting
Perera (Deakin University), Ben Richardson (Deakin
University)
K054
Effect Of Corruption Awareness On Ethical Decision
Ashari (Universitas Muria Kudus)
Making Of Government Internal Auditors In High Risk
Of Corruption: The Mediating Effect Of Ethical
Sensitivity And Professional Skepticism
K055
K056
Does Eliminating The Form 20-F Reconciliation From
Yi-Hong Lin (National Cheng Kung University), Mai
IFRS To U.S. GAAP Deteriorate Financial Reporting
Dao (University Of Toledo), Hua-Wei Huang (National
Quality? Evidence From Accounting Restatements
Cheng Kung University)
Rhetoric And Argument In Corporate Social
Niamh M. Brennana (University College Dublin), Doris
Responsibility Communications: The Dirty Laundry
M. Merkl-Daviesb (Bangor University)
Case
K058
Lobbying On Accounting Standard Setting In The
Steven Dellaportas (Deakin University), Peter
Parliamentary Environment Of Germany
Richardson (Aboriginal Housing Victoria), Luckmika
Perera (Deakin University), Ben Richardson (Deakin
University)
K060
Corporate Governance And Earning Conservatism In
Marziana bt Madah Marzuki (Universiti Sains
Malaysia
Malaysia), Effiezal Aswadi bn Abdul Wahab (Curtin
University Of Technology)
K061
Additional Information Increases Uncertainty In The
Hidetoshi Yamaji (Kobe University), Masatoshi Gotoh
Securities Market
(Kobe University), Yoshinori Yamakawa (NTT Data
Institute Of Management Consulting)
K063
Using Freedom Of Information Laws To Frustrate
Prem Sikka (University Of Essex),
Accountability: Two Case Studies Of UK Banking
Frauds
K064
K065
Measurement As Legitimacy Versus Legitimacy Of
Belinda Luke (Queensland University Of Technology),
Measures - Performance -evaluation Of Social
Jo Barraket (Queensland University Of Technology),
Enterprise
Robyn Eversole (University Of Tasmania)
The Regulation Of Statutory Auditing In Advanced
C. Richard Baker (Adelphi University), Jean Bédard
Capitalism
(University Of Laval), Christian Prat dit Hauret
(University Of Bordeaux IV)
K066
The 'Invisible Hands' Of Eco-Systems Hybrids In
Ian Thomson (University Of Strathclyde), Colin Dey
Mediating Sustainability Discourse
(University Of Stirling)
Paper ID
K067
Paper Title
Author(s)
The Effects Of Ultimate Controlling Ownership On
Ari Kristian (Universitas Indonesia), Vera Diyanty
The Related Party -Transactions And Earnings
(Universitas Indonesia)
Management
K068
Divergence And Convergence In The Italian
Elisabetta Barone (University Of Reading), Michael
Accountancy Profession
John Jones (Bristol University), Gaudenzio
Albertinazzi (Università del Piemonte Orientale)
K069
Audit Effort And Unit Audit Price Of Industry Specialist
Gil S. Bae (Korea University), SeungUk Choi (Korea
Auditors: Evidence From Korea
University), JoonHwa Rho (Chungnam National
University)
K070
Directors' Flexible Contributions To Board Role
Gavin Nicholson (Queensland University Of
Execution
Technology), Amedeo Pugliese (Queensland
University Of Technology), Pieter-Jan Bezemer
(Queensland University Of Technology)
K071
K072
Invisible Ties: Implicit Contracting And Its Implications
Gavin J. Nicholson (Queensland University Of
For The Agency Relationship In Corporate
Technology), Amedeo Pugliese (Queensland
Governance Research
University Of Technology)
Institutional Entrepreneurship In The Portuguese NHS
Maria Major (University Institute Of Lisbon), Inês
Cruz (NOVA School Of Business and Economics)
K073
Assembling International Development Through
Daniel E. Martineza (HEC School Of Management,
'Capture': The Management And Accounting Control
Paris), David J. Cooper (University Of Alberta)
Of Non-Governmental Organizations (NGOs)
K074
Exploring The Role Of Accounting In Periods Of
Corinne Cortese (University Of Wollongong)
Transition: The Case Of China From 1949 To 1957
K075
Disclosure Of Climate Change-Related Corporate
Shamima Haque (Queensland University Of
Governance Practices
Technology), Craig Deegan (RMIT University), Robert
Inglis (RMIT University)
K076
A Multiplicity Of Management Systems: Performance
David J Cooper (University Of Alberta), Mahmoud
Measurement Work, Recognition And
Ezzamel (University Of Cardiff)
Accommodation In A Multi-national Corporation
K078
The Ideological Foundations Of Government Funding
Janet Mack (Queensland University Of Technology)
Of Australian Schools: Implications For Public
Accountability And The Not-for-profit Sector.
K079
[T]here Are Known Knowns ... Things We Know That
Alan Lowe (Aston Business School), Ivo De Loo
We Know Some Reflections On The Nature And
(Nyenrode Business University)
Practice Of Interpretive Accounting Research
Paper ID
K080
Paper Title
Author(s)
Who And What Really Count? An Examination Of
Jinhua Chen (Macquarie University), Maria Cadiz
Stakeholder Attributes And -Salience In The
Dyball (Macquarie University), Alan Kilgore
Not-for-Profit Sector
(Macquarie University), Lorne Stewart Cummings
(Macquarie University)
K081
The Relationship Between The Office Of The
Sajjad Hossain Khan (Charles Sturt University)
Comptroller And Auditor General And The Public
Accounts Committee Of Parliament In Promoting
Accountability And Transparency In The Public
Sector: Evidence From Bangladesh
K082
Dysfunctional Audit Behavior Among Accounting
Lee Shu Hui (Universiti Putra Malaysia), Hashanah
Undergraduates During Industrial Training
Ismail (Universiti Putra Malaysia), Hifza Rahimah
Ibrahim (Universiti Putra Malaysia)
K083
K084
The Measurement Of The Effectiveness Of Internal
Roni Budianto (Universitas Sultan Ageng Tirtayasa),
Audit At The Ministry Of Finance Of The Republic Of
Kartika Djati (Sebelas Maret University), Payamta
Indonesia
(Sebelas Maret University)
Institutional Investors, Political Connections And
Janice How (Queensland University Of Technology),
Analysts Coverage In Malaysia
Peter Verhoeven (Queensland University Of
Technology), Effiezal Aswadi Abdul Wahab (Curtin
University Of Technology)
K085
An Investigation Of How Management Accounting
Giao N. Reynolds (Flinders University), Carol A. Tilt
Supports Corporate Environmental Strategy: Case
(Flinders University)
Studies Of Australian Businesses
K086
K087
K088
Stakeholders' Perceptions On Social And
Yingjun Lu (University Of Wollongong), Indra
Environmental Disclosure In China
Abeysekera (University Of Wollongong)
Board Characteristics, Ownership Structure And Firm
Mao-Feng Kao (Bangor University), Lynn Hodgkinson
Performance: Evidence From Taiwan
(Bangor University), Aziz Jaafar (Bangor University)
Accounting In The Transition From A Medieval To A
Miguel Carmona (IE Business School), Nieves
Modern State
Carrera (IE Business School), Salvador Carmona (IE
Business School)
K089
Management Control Systems And The Management
Gloria Agyemang (Royal Holloway, University Of
Of Research In Universities
London), Jane Broadbent (Royal Holloway, University
Of London)
K090
Industry Leader Premium
Ja Ryong Kim (University Of Edinburgh)
K092
Exploring The Discursive Construction Of Fair Value
Ying Zhang (The University Of Sydney), Jane Andrew
Accounting In China
(The University Of Sydney)
Paper ID
K093
Paper Title
Institutional Logics In Global Accounting Standard
Author(s)
Masatsugu Sanada (Osaka City University)
Setting
K094
K095
Financial Crisis And Legitimacy Of Global Accounting
Masaki Kusano (Kyoto University), Masatsugu
Standards
Sanada (Osaka City University)
Internal And External Performance Measurement:
Claire Beattie (University Of Southern Queensl),
The Role Of Individuals In Interpreting Institutional
Kerry Jacobs (Australian National University)
Dynamics And Structures
K096
Climate Change Risk/Opportunities And Regulatory
Evangeline O. Elijido-Ten (Swinburne University Of
Intervention As Possible Determinants Of
Technology)
Sustainability Reputation: An Exploratory Study
K097
Material Internal Control Weakness Reporting Under
Fang Yun Sin (PricewaterhouseCoopers), Robyn
Differing Regulatory Regimens
Moroney (Monash University), Maria Strydom
(Monash University)
K098
A Classroom Experience - Perceptions Of Mainland
Grace Wong (RMIT University), Barry J. Cooper
Chinese Students In Australian Universities
(Deakin University), Steven Dellaportas (Deakin
University)
K099
Good Corporate Governance And Predicting
Juniarti (Petra Christian University)
Financial Distress Using Logistic And Probit
Regression Model
K100
K101
Disclosure Effects, Carbon Emissions And Corporate
Chika Saka (Kwansei Gakuin University), Tomoki
Value
Oshika (Waseda University)
Extended Audit Reporting. An Insight From The
Dorota Dobija (Kozminski University), Iwona Cieślak
Auditing Profession In Poland
(Kozminski University), Katarzyna Iwuć (BDO
Numerica Poland)
K102
Debates On Accrual Accounting In The Public Sector:
Marissa M. Hassan (Nagoya University)
A Discrepancy Between Practitioners And
Academicians
K104
K105
Understanding The Chinese Government's Influence
Hui Situ (Flinders University), Carol A Tilt (Flinders
On Corporate Environmental Reporting Among
University), Pi-Shen Seet (Flinders University), Max
Chinese Firms
Smith (Flinders University)
Corporate Religiosity And Corporate Governance
W.M. Al-Bassam (University Of Glasgow), M.I.
Disclosure: The Case Of Saudi Arabian Publicly
Elghuweel (University Of Glasgow), C. G. Ntim
Listed Corporations
(University Of Southampton), T. Soobaroyenb
(University Of Southampton)
Paper ID
K107
Paper Title
Author(s)
The Balanced Scorecard As A Monitoring Tool For
Alan D. Hough (Queensland University Of
Nonprofit Boards: Challenges In Realising Potential
Technology), Christine M. Ryan (Queensland
University Of Technology), Myles McGregor-Lowndes
(Queensland University Of Technology)
K108
Are Performance Audits Useful? The EU Experience
Lourdes Torres (University Of Zaragoza), Vicente
Pina (University Of Zaragoza), Ana Yetano
(University Of Zaragoza)
K109
A Critical Review Of Empirical Studies On The
Harshini Siriwardane (James Cook University), Chris
Communication Skills Of Accountants
Durden (James Cook University)
Performance Measurement System Practices In
Habib Zaman Khan (Macquarie University), Maria
Developing Countries: A Review Of The Literature
Cadiz Dyball (Macquarie University), Sujatha Perera
And Future Research Directions
(Macquarie University)
Institutional Contradictions, Performance
Habib Zaman Khan (Macquarie University), Maria
Measurement (PM) Change And The Role Of
Cadiz Dyball (Macquarie University), Sujatha Perera
Institutional Entrepreneurs
(Macquarie University)
Green Supply Chain Management And CO2
Kimitaka Nishitani (Kobe University), Katsuhiko
Emissions Performance In Japanese Manufacturing
Kokubu (Kobe University), Takehisa Kajiwara (Kobe
Firms
University)
K113
The Hitchhiker's Guide To Intellectual Capital
John Dumay (University Of Sydney Business School)
K114
CIMA Pursues A Global Agenda: The Case Of CIMA
Marie Cooray (University Of Sri Jayewardenepura),
In Sri Lanka
Samanthi Senaratne (University Of Sri
K110
K111
K112
Jayewardenepura), Gregory Liyanarachchi (University
Of Maryland Eastern Shore)
K115
Expectation Gap On Auditor Liability To Third Parties
Yingfa Lu (University Of Bristol)
In China
K116
The Geography Of Costs
JANE ANDREW (UNIVERSITY Of SYDNEY),
DAMIEN CAHILL (UNIVERSITY Of SYDNEY)
K117
K118
K119
The Impact Of Type Of Lease Accounting Standards
Noriyuki TSUNOGAYA (Nagoya University), Satoshi
On The Judgments Of -Japanese Professional
SUGAHARA (Hiroshima Shudo University), Parmod
Accountants
CHAND (Macquarie University)
Problematising Public Sector Performance: The
Shilinka Smith (AUT University), Deryl Northcott (AUT
Benefits Of A "flesh And Blood" Approach
University)
The Milked Cow: Implications Of Cchanges To The
Beverley Jackling (Victoria University), Dimuthu
Migration Act For The Accounting Discipline In
Ekanayake (Victoria University)
Australia
Paper ID
K120
K121
K122
Paper Title
Author(s)
The Influence Of Cost Information On Pricing
Peter Lane (James Cook University), Chris Durden
Decisions In Tourism Enterprises
(James Cook University)
Disclosures Of Social Value Creation:A Case Study
Muhammad Azizul Islam (Queensland University Of
Of Three Global Social Enterprises
Technology)
Is Corporate Greenhouse Gas Emissions Reporting
Stuart Cooper (Aston Business School), David Saal
Useful? Evidence From The English And Welsh
(Aston Business School), Christopher Brewster
Water Industry
(Aston Business School), Ahmed Badran (Aston
Business School)
K123
Agency, Leverage Policy And Tax Aggressiveness
OKTA S. HARTADINATA (UNIVERSITAS
During Transition Period:
AIRLANGGA), ELVIA R. SHAUKI (UNIVERSITY Of
SOUTH AUSTRALIA)
K124
The Paradox Of Management Control (PMC)
Marcelo F. G. Barroso (University Of São Paulo),
Fábio Frezatti (University Of São Paulo)
K125
Do Audit Partners' Market Shares In An Industry Still
Wuchun Chi (National Chengchi University), Hsiumei
Capture Audit Partner Industry Expertise In A
Liao (Ming Chuan University), Hong Xie (University Of
Mandatory Audit Partner Rotation Regime? Evidence
Kentucky)
From The Banking Industry In Taiwan
K126
Same Play, Different Actors? Comparing The
Basil Tucker (University Of South Australia), Stefan
Research-practice Gap In Management Accounting In
Schaltegger (Leuphana University)
Australia And Germany
K127
ASH, Activism And Accounting: Resisting Big
Colin Dey (University Of Stirling), Shona Russell
Tobacco
(University Of St Andrews), Ian Thomson (University
Of Strathclyde)
K128
Audit Committee-Compensation Committee Overlap
W. N. WAN-HUSSIN (Universiti Utara Malaysia), H.
And Accruals-Based Earnings Management: Some
M. BAMAHROS (University Of Eden)
Malaysian Evidence
K129
Hospital Accounting And The Insoluble Problem Of
Florian Gebreiter (Aston Business School)
Health Expenditure
K131
How Does Diversity Impact Accountability In The
Carolyn J. Cordery (Victoria University Of Wellington)
NGO Sector?
K132
Work-Lifestyle Choices In Professional Accountancy
Elizabeth Gammie (Robert Gordon University),
Firms: The Road To Partnership
Kathleen Herbohn (The University Of Queensland),
Rosalind Whiting (University Of Otago)
K133
A Plea For Pragmatism Within Social Accounting
Max Baker (The University Of Sydney), Stefan
Research
Schaltegger (Leuphana University Of Lüneburg)
Paper ID
K134
Paper Title
Alternative Innovation Diffusion Channels: The Case
Author(s)
Davood Askarany (Auckland University)
Of Sustainable Technologies
K135
Driving Improved Water Efficiency In A Period Of
Matthew Egan (The University Of Sydney)
Drought
K136
Refreshing And Reframing Accounting's Double-entry
Yannick Lemarchand (Université de Nantes), Cheryl
'controversy': -accounting As Cognitive Artefact
S. McWatters (University Of Ottawa), Laure
Pineau-Defois (Université de Nantes)
K137
K138
K139
Sustainability Reporting In The Italian Public Sector:
Federica Farneti (Bologna University), Hussain G.
Motives And Influences
Rammal (University Of South Australia)
Accounting For Changed Accounting: A Translation
Mark Christensen (Southern Cross University),
View
Sébastien Rocher (Université d' Angers)
Reflections Upon The Mobilising Of Financial
Laura Dósa (Former University Of Miskolc), Gizella
Accounting In The Transition To Post-communism: A
Dragonya (Heriot-Watt University), Sonja Gallhofer
Hungarian Case Study
(Newcastle University Business School), Jim Haslam
(Heriot-Watt University), Akira Yonekura (Heriot-Watt
University)
K140
The Determinants Of Internal Controls System And
Shin'ya Okuda (Osaka Gakuin University), Masumi
Audit Quality -Evidence From Japan-
Nakashima (Fukushima College), Takashi Sasaki
(Hitotsubashi Univerisity), Ryosuke Nakamura
(Teikyo University)
K141
Accounting For Natural Disasters: Involving Flooded
Alessandro Lai (University Of Verona), Giulia Leoni
People Into Calculative Practices
(University Of Cagliari), Riccardo Stacchezzini
(University Of Verona)
K142
K143
Due-diligence Of Private Equity Funds: A Practice
Yesh Nama (Aston Business School), Alan Lowe*
Based View
(Aston Business School)
The Changing MAS: Handling Dominant
Adele Caldarelli (Università degli Studi di Napoli
Professionals Resistance In An Italian Healthcare
Federico II), Clelia Fiondella (Seconda Università di
Organiation
Napoli), Marco Maffei (Università degli Studi di Napoli
Federico II), Rosanna Spanò (Università degli Studi
di Catanzaro Magna Graecia), Claudia Zagaria
(Università degli Studi di Napoli Federico II)
Paper ID
K145
Paper Title
Banking For The Common Good: A Case Study
Author(s)
Adele Caldarelli (Università degli Studi di Napoli
Federico II), Clelia Fiondella (Seconda Università di
Napoli), Marco Maffei (Università degli Studi di Napoli
Federico II), Rosanna Spanò (Università degli Studi
di Catanzaro Magna Graecia), Claudia Zagaria
(Università degli Studi di Napoli Federico II)
K147
K148
K149
The Effect Of Financial Performance Following
Edwin Yonathan (University of Indonesia), Ancella
Mergers And Acquisitions On The Firm Value
Anitawati Hermawan (University of Indonesia)
Did Japanese-SOX Have An Impact On Earnings
Masumi Nakashima (Fukushima College), David A.
Quality And Earning Management?
Ziebart (University Of Kentucky)
Everything Must Change,- So Nothing Changes: IFRS
Nicolas Berland (University Paris-Dauphine), Yves
8 For Nothing?
Levant (University Of Pau), Dragos Zelinschi
(University Of Nantes)
K151
Insights Into The Role Of Not-For-Profit Chief
Lyn Daff (Avondale College Of Higher Education)
Financial Officers
K152
Financial Accountability Of South Australian
Nicole D. Moschakis (Adelaide Business School)
Independent Schools To External Stakeholders
K153
An Examination Of Performance Measures Adopted
Deborah Delaney (Griffith University), Lisa McManus
In Sponsorship Performance Measurement Systems
(Griffith University)
In Australia
K154
Do Prior Investor Perceptions Mitigate The Adverse
Annika Beelitz (Bangor University), Lynn Hodgkinson
Impact Of Natural Disasters On Utility Share Prices?
(Bangor University)
The Case Of Fukushima.
K155
New Public Financial Management In Indonesia
Tri Jatmiko Wahyu Prabowo (Macquarie University),
(1999 - 2012): Confusions In Implementation
Philomena Leung (Macquarie University), James
Guthrie (Macquarie University)
K156
K157
Creating Professional Accountants: A Bourdieusian
Angus Duff (University Of The West Of Scotland),
Field Study Of The Business Of Learning Accounting
Rosina Mladenovic (University Of Sydney)
From Cost Allocations To Cost Savings:
Danture Wickramasinghe (University Of Glasgow)
Post-Panoptic Tendencies In Sri Lankan Healthcare
K158
Enron Cartoons: Accounting In The Spotlight
Michael J. Jones (University Of Bristol), Patricia
Stanton (University Of Newcastle)
K159
Factors Affecting Financial Condition Of Local
Irwan Taufiq Ritonga (Unversitas Gadjah Mada),
Government In Indonesia
Colin Clark (Victoria University), Guneratne
Wickremasinghe (Victoria University)
Paper ID
K160
Paper Title
Author(s)
Application Of The Reporting Entity Concept In
Peter Carey (Deakin University), Brad Potter (The
Australia
University Of Melbourne), George Tanewski (Deakin
University)
K161
The Influence Of Corporate Ownership Structure On
Susi Dwimulyani (Trisakti University)
Real Earnings Management For Corporate Income
Tax Savings
K162
A Critical Review Of Phase 1 Of The Revised
Rajni Mala (Macquarie University), Parmod Chand
Conceptual Framework: Implications On Global
(Macquarie University)
Financial Reporting
K163
K164
The Influence Of Interactive And Diagnostic
Sophia Su (Macquarie University), Kevin Baird
Approaches To Using Controls On Organisational
(Macquarie University), Herb Schoch (Macquarie
Performance Across Organisational Life Cycle Stages
University)
Habermas, The Accounting Profession And
Laura J. Spence (Royal Holloway, University Of
Accountant-client Relationships: Steering For
London), Gloria Agyemang (Royal Holloway,
Sustainability?
University Of London), Leonardo Rinaldi (Royal
Holloway, University Of London)
K165
Accounting For Dissolution: The Case Of Japanese
Masayoshi Noguchi (Kobe University), Yasuhiro
Mining Corporations 1946-1950
Shimizu (Kobe University), Tsunehiko Nakamura
(Momoyama Gukuin University)
K166
A Meta-analysis Of Two Decades Of Sustainability
Vijaya Murthy (The University Of Sydney), Cristiana
Accounting Literature: Observations And Future
Parisi (Copenhagen Business School)
Directions
K167
K168
Corporate Governance And Corporate Social
Kathyayini K Rao (Flinders University), Carol A Tilt
Responsibility: A Critical Review
(Flinders Business School)
Using Accreditation To Manage Performance In
Dila Agrizzi (Southampton University), Ebrahim
Iranian Hospitals
Jaafaripooyan (Tehran University), Gloria Agyemang
(Royal Holloway)
K169
Company Reports As Autobiography In Two Asbestos
Lee Moerman (University Of Wollongong), Sandra
Companies, 1952-1999
van der Laan (University Of Sydney), David Campbell
(Newcastle University Business School)
K170
K172
Family Ownership, Auditor Choice And Audit Fees:
Adrian C.H. Lei (University Of Macau), Samuel W. K.
Evidence From Hong Kong
Lam (University Of Macau)
A Functionalist Perspective Of Environmental
Jeffrey Faux (University Of Ballarat)
Disclosure And Accountability
Paper ID
K173
K174
Paper Title
Author(s)
Politico-Business Regime And The Accountancy
Yudi Irmawan (The Ministry Of Finance, Indonesia),
Profession: The Indonesian Accountancy Profession
Roszaini Haniffa (Herriot-Watt University),
Under The New Order (1967-1998)
Mohammad Hudaib (University Of Glasgow)
Managerial Views On Sustainability Reporting And
Prabanga Thoradeniya (Monash University), Janet
Lack Thereof
Lee (Australian National University), Rebecca Tan
(Australian National University), Aldónio Ferreira
(Monash University)
K175
K176
K177
K178
The Effects Of Stakeholders On CSR Disclosure:
Chika Saka (Kwansei Gakuin University), Akihiro
Evidence From Japan
Noda (Tokyo City University)
Practicing VFM Audit: Unpacking The Audit
Sunil J. Dahanayake (Australian National University),
Methodologies
Kerry Jacobs (Australian National University)
An Empirical Investigation Of The Influence Of
Peipei Pan (Macquarie University), Chris Patel
Translation And Context On Accounting Judgement:
(Macquarie University), Rajni Mala (Macquarie
Evidence From China
University)
A Diagnostic View Of The Interface Between
Mahmud Al Masum (The University Of Adelaide)
Corporate Governance And Financial Reporting
Practice: Evidence From An Emerging Economy
K179
K180
The Financial And Non-Financial Determinants Of
Mahesh Joshi (RMIT University), Monika Kansal
Corporate Social Responsibility Disclosures - An
(Deakin University), Gurdip Singh Batra (Punjabi
Empirical Analysis From India
University)
The Dialectic Of Control And The Institutionalization
Pawan Adhikari (University Of Essex), Kelum
Of Government Accounting Reforms In 'Less
Jayasinghe (University Of Essex)
Developed Countries': The Case Of The Nepalese
Central Government
K181
School Business: The Academies Programme
Anne Stafford (Manchester Business School), Pamela
Stapleton (Manchester Business School)
K182
Accounting Costs Without Cost Accounting: The Case
Lucia Biondi (Università Roma Tre), Lidia
Of A Small Italian Winery Of Excellence
D’Alessio (Università Roma Tre), Carmela
Gulluscio (Università Telematica), Andrea Rossi
(Università Roma Tre)
K183
The Influence Of External Pressure On The Change
Chin Moi Loh (RMIT University), Craig Deegan (RMIT
Of Corporate Social And -environmental Disclosure
University), Robert Inglis (RMIT University)
Practices Within The Australian Gambling Industry
Paper ID
K184
Paper Title
Author(s)
Immigration And Neo-liberalism: Three Stories And
Cheryl R. Lehman (Hofstra University), Marcia
Counter Accounts
Annisette (York University), Gloria Agyemang (Royal
Holloway, University Of London)
K185
Corporate Social Investment Through Integrated
Brad Potter (University Of Melbourne), Prakash J.
Reporting: Critical Issues
Singh (University Of Melbourne), Jodi York
(University Of Melbourne)
K186
Stakeholder Influence On The Adoption Of Assurance
Mohammad Badrul Haider (Kobe University)
And Third Party Comment In Sustainability Reporting:
Evidence From Japan.
K187
K188
K190
The BP Gulf Oil Spill: Regulatory And Accountability
Carolyn Windsor (Bond University), Patty McNicholas
Failures
(Monash University)
Actor-Networks, Institutionalism And Management
Tharusha N Gooneratne (University Of Colombo),
Control Systems In A State-Owned Commercial Bank
Zahirul Hoque (La Trobe University)
Accounting Knowledge As Lived Experiences And
Louise Gracia (Warwick Business School),
Reflexive Questioning: A Case For Reinventing
Ann-Christine Frandsen (Essex Business School)
Undergraduate Accounting Education
K191
Rhetoric And Argument In Richard Pennant's
Mike Jones (University Of Bristol), Doris Merkl-Davies
Parliamentary Speeches On The Abolition Of The
(Bangor University)
Slave Trade: A Critical Discourse Analysis Approach
K192
K193
Imperialism And The Practising Monopoly:
Sarath Ukwatte (RMIT University),
Professionalisation Of Accountants In Sri Lanka
Prem .W.Senarath. Yapa (RMIT University)
Participatory Budgeting: A Bourdieusian Interpretation
Luis Emilio Cuenca Botey (HEC Paris), Laure
Célérier (HEC Paris)
K194
K195
When Are Changes Effective In Performance
Dra. Ana Yetano (University Of Zaragoza), Takami
Management? The Case Of The Japanese Agencies
Matsuo (Kobe University)
The Evolution Of IFRS Convergence Process: The
Ersa Wahyuni (University Of Manchester)
Case Of Indonesian Accounting Standard Setter
K196
K198
Network Of Board Of Directors In Mexican
Carlos Rafael Aviña-Vázquez (Universidad de
Corporations: A Social Network Analysis
Guadalajara), Shahzad Uddin (University Of Essex)
Determinants Of Narrative Content Of Sustainability
Yuriko Nakao (Kwansei Gakuin University), Kimitaka
Reporting By Japanese Companies
Nishitani (Kobe University), Katsuhiko Kokubu (Kobe
University)
K199
Sustainability Reporting And Assurance In Portugal
Sónia F. Gomes (Polytechnical Institute Of Leiria),
Teresa C. P. Eugénio (Polytechnical Institute Of
Leiria), Manuel C. Branco (University Of Porto)
Paper ID
K200
Paper Title
Author(s)
Carbon Sequestered In The Trees On A University
Charl de Villiers (The University Of Waikato), Sile
Campus
Chen (The University Of Waikato), Chenxing Jin (The
University Of Waikato), Yiner Zhu (The University Of
Waikato)
K201
K202
Influencing The Organization's Priorities Through Its
Ashfaq Ahmad Khan (University Of New England),
Management Accounting Systems
Dessalegn Mihret (University Of New England)
Communicating Change In The Australian Higher
Suzanne Ryan (University Of Newcastle), James
Education System: Bill's Story
Guthrie (Macquarie University and Bologna
University)
K203
Re-examining The Financial Returns From New
Belinda Luke (Queensland University Of Technology)
Zealand's SOE Sector; Re-evaluating Privatisation
K204
K205
K206
An International Investigation Of The Value
Sudipta Bose (The University Of New South Wales),
Relevance Of GHG Emissions Disclosure And
Maria Balatbat (The University Of New South Wales),
Assurance To Investors
Wendy Green (The University Of New South Wales)
Explaining Social Reporting Of State-owned
Jenny J.Q. Guan (University Of Macau), Carlos
Enterprises In China: A Market Economy With
Noronha (University Of Macau), Michael E. Tayles
Socialist Characteristics
(University Of Hull)
What Can Be Observed Through Financial Disclosure
Chen-wen Chen (National Sun Yat-sen University),
Victor W. Liu (National Sun Yat-sen University)
K207
Managing Change Decisions In A Construction
Rosliza Mat-Zin (Universiti Utara Malaysia)
Project
K208
Morphogenetic Approach VS Structuration Theory: A
M Junaid Ashraf (Lahore University Of Management
Realist Alternative For Management Accounting
Sciences)
Research
K209
Creating Numbers: Carbon And Capital Investment
Gillian M. Vesty (RMIT University), Abby Telgenkamp
(ANZ Bank)
K211
Technological Empowerment: Creating Local
Hirotsugu Kitada (Hosei University), Katsuhiko
Knowledge With Calculating Practice
Kokubu (Kobe University), Tatsumasa Tennojiya
(Hiroshima University Of Economics)
K212
K213
Roles Of Benchmarking By Hospitals:
Natalie Buckmaster (University Of New South Wales),
Entrepreneurship In Institutionalised Settings
Jan Mouritsen (Copenhagen Business School)
The Managerial Earnings Manipulation Of R&D
Yoshinori Shimada (Hitotsubashi University)
Expenditures To Avoid Consecutively Missing
Earnings Targets: Evidence From Japan
Paper ID
K214
Paper Title
Author(s)
Does Today's CSR Disclosure Differ From The
Charles H. Cho (ESSEC Business School), Giovanna
Disclosure Of The 1970s? An Empirical Analysis.
Michelon (University Of Padova), Dennis M. Patten
(Illinois State University), Robin W. Roberts
(University Of Central Florida)
K215
Patterns Of Management Control For Sustainability
Nathalie Crutzen (University Of Liege), Dimitar
Zvezdov (Leuphana University), Stefan Schaltegger
(Leuphana University)
K216
K217
Buddhist Temple Accounting Of Sri Lanka:
Gregory A. Liyanarachchi (University Of Maryland
Contextualising And Theorizing Its Development
Eastern Shore)
The Effectiveness Of Accounting Regulation For
Makoto Kuroki (Osaka City University)
Social Welfare Corporations In Japan: Evidence By
Survey Research
K218
The Emergence Of Integrated Reporting
Nick Rowbottom (University Of Birmingham), Joanne
Locke (The Open University)
K219
K220
NGO Accountability And 'Development': A Sri Lankan
Ranadeva Jayasekera (University Of Southampton),
Case Study
Teerooven Soobaroyen (University Of Southampton)
Impression Management And Organizational
Saverio Bozzolan (University Of Padova), Charles H.
Audiences: The Fiat Group Case
Cho (ESSEC Business School), Giovanna Michelon
(University Of Padova)
K221
The Future Women Want' - Gender Equality And
Kathryn Haynes (Newcastle University Business
Sustainable Development: Towards An Agenda For
School), Alan Murray (Winchester Business School)
Accounting Research
K222
Corporate Social Responsibility, Shariah-Compliant
Abdullah Alsaadi (Umm Al-Qura University), M.
And Earnings Management
Shahid Ebrahim (Bangor University), Aziz Jaafar
(Bangor University)
K223
Motivation Of Corporate Managers For Social
Yousuf Kamal (RMIT University), Craig Deegan
Responsibility-Related Governance Disclosure:
(RMIT University)
Evidence From Bangladesh
K224
The Role Of Internal Auditing In Risk Management
Dessalegn Getie Mihret (University Of New England),
Ashfaq Ahmad Khan (University Of New England)
K225
K226
Derivatives Disclosure Post Financial Crisis: A User
Anne Bean (Queensland University Of Technology),
Perspective
Helen Irvine (Queensland University Of Technology)
Information For Investors On Japanese Companies'
Rie Kang (Aoyama Gakuin University)
Websites
Paper ID
K227
Paper Title
Author(s)
The End Justifies The Means? Signaling Effect Of
Mary L.P. Chai (University Of Macau), Virginia M.C.
How And Where To List
Lau (University Of Macau), Kitty F. Xie (University Of
Macau)
K229
Metaconversations In Creating Sustainability
Janet Luft Mobus (Pacific Lutheran University)
Reporting
K230
Contemporary Grounded Theory Accounting
Joanne Lye (Monash University), Nigel Furtado
Research: Constant Comparative Method And The
(Monash University)
Search For A Core
K231
Patterns Of Reserves Accumulation In Times Of
Michael Booth (Queensland University Of
Unvertainty: A Study Of Austalian NGOs
Technology), Myles McGregor-Lowndes (Queensland
University Of Technology), Christine Ryan
(Queensland University Of Technology), Helen Irvine
(Queensland University Of Technology)
K232
K233
A Managerial Perspective Of Corporate Social And
Md. Moazzem Hossain (Curtin University), Anna Lee
Environmental Responsibility (CSER) Reporting:
Rowe (Curtin University), Mohammad Quaddus
Evidence From A Developing Country
(Curtin University)
Audit Pricing And Audit Quality Of Industry Expertise
Jeng-Ren Chiou (National Cheng Kung University),
In China
Hua-Wei Huang (National Cheng Kung University),
Ting-Chiao Joey Huang (National Cheng Kung
University)
K234
K235
K236
K237
Factors Influencing The Use Of Performance
Anthonius H. Citra Wijaya (Universitas
Measurement System: Evidences From Indonesian
Cenderawasih), Rusdi Akbar (Universitas Gadjah
Public Sectors
Mada)
Family Firms, Accounting Conservatism, And
Keiichi Kubota (Chuo University), Hitoshi Takehara
Information Asymmetry: Evidence From Japan
(Waseda University)
Integrated Reporting: Initial Analysis Of Early
Chris van Staden (University Of Canterbury), Susan
Reporters - An Institutional Theory Approach
Wild (University Of Canterbury)
Factors Influencing The Use Of The World Wide
Sumit K. Lodhia (University Of South Australia)
Web's Potential For Sustainability Communication: An
Extension To Stakeholder And Legitimacy
Perspectives
K238
Management Control Practices In Thai Culture
Piyarat Dokkularb (University Of Canterbury),
Beverley R. Lord (University Of Canterbury), Keith
Dixon (University Of Canterbury)
Paper ID
K239
Paper Title
Author(s)
Australian Mining Information For Community
Shane Leong (Macquarie University), James
Decision-Making: Site Level Water Disclosures For
Hazleton (Macquarie University), Ros Taplin
The Macquarie And Lachlan Catchments
(University Of New South Wales), Wendy Timms
(University Of New South Wales), David Laurence
(University Of New South Wales)
K240
An Association With Environmental And Social Data
Neungruthai Petcharat (Sripatum University)
In A Company's Report And -sustainability Disclosure:
Towards A Conceptual Model For A Sustainability
Financial Reporting System
K242
Carbonomics: The Diffusion Of Global Climate Policy
Dina Wahyuni (University Of Jember), David K.
From The Lens Of Neo-Instutional Theory
Round (University Of South Australia), Janek
Ratnatunga (University Of South Australia)
K243
Scripting The Profession - Professional Role Scripting
Lukas Goretzki (University Of Innsbruck), Sebastian
As Institutional Work Carried Out By Members Of
D. Becker (HEC Paris)
Voluntary Professional Associations
K244
Noncompliance Behavior In The Frame Of Ibn
Fidiana (School Of Economic Indonesia Surabaya)
Khaldun
K245
Organisational Identity, Identification And Accounting:
Kelum Jayasinghe (University Of Essex), Teerooven
An Empirical Study In A Museum Railway
Soobaroyen (University Of Southampton), Dennis
Thomas (Aberystwyth University)
K246
K247
K248
Introducing Material Flow Cost Accounting And
Akira Higashida (Meijo University), Katsuhiko Kokubu
Creating Visibility - Analyzing MFCA In Practice
(Kobe University), Aki Shinohara (J. F. Oberlin
Based On A Longitudinal Case Study -
University)
Management Of Power Under Napoleon's Occupancy
Enrico Bracci (University Of Ferrara), Laura Maran
Of The Ferrara Municipality
(University Of Ferrara)
Value Added Information As Part Of Sustainability
Chris Van Staden (University Of Canterbury)
Reporting - Initial International Insights
K249
K250
With All The Good Intensions: A Case Study Of A
Janek Ratnatunga (University Of South Australia),
Failure In Enterprise Risk Management
Manzurul Alam (Murdoch University)
Analyst Rounding: Is It Only A Matter Of Uninformed
Ana S. Simpson (London School Of Economics)
Analysts?
K251
Accounting For Pornography, Prostitution And
Pala Molisa (Victoria University Of Wellington)
Patriarchy
K252
Politicians As The Guardians Of The Status Quo: A
Kathie Cooper (University of Wollongong), Hajar
Demonstration Of Rank And Privilege Without
Roudaki (University of Wollongong)
Responsibility
Paper ID
Paper Title
K253
Director's Remuneration And Corporate Governance
Author(s)
Puan Yatim (Universiti Kebangsaan Malaysia)
In Malaysia
K255
Risk Imbalances: In Serach Of An Alternative Risk
Christopher Humphrey (The University Of
Management Framework
Manchester), Chu Yeong Lima (Singapore
Management University), Margaret Woods (Aston
University)
K256
K258
K260
Lord Of The Wings: The Quest For A Hero In Qantas
Steve Evans (Flinders University), Kerry Jacobs
Airline's Journey
(Australian National University)
A Mathematical Approach For Information Disclosure
Tadao Suzuki (Fukushima College), Masumi
And An Application To Establishment Of The
Nakashima (Fukushima College), Kenji Shiba (Kansei
Regulatory System For Safety Management
University)
Management Accounting Implementation And
Masafumi Fujino (Nihon University)
Engineers' Networking: Mitsubishi Electric, 1921-1932
K261
K262
Accounting As A Tool Of Professional Power:A Case
Paul D. Ahn (The Australian National University),
Of CPAs In South Korean Government
Kerry Jacobs (The Australian National University)
Professional Associations At Work In The Standard
Amanda Tan-Sonnerfeldt (Lund University)
Setting Space - Legitimising The Profession's
Approach To Sustainability Assurance
K264
K265
K266
K268
Matters Of Concern: Hype Of Supply-Chains And
Samar Magdy Mohamed El Sayad (Tanta University),
Hope Of Management Accounting
Danture Wickramasinghe (University Of Glasgow)
Professions And Identity During Austerity: An
Kevin Morrell (University Of Warwick), Penelope Tuck
Archaeological Discursive Practice Perspective
(University Of Warwick)
Reward Systems, MAS Information And Mnagerial
Thu T Nguyen (Griffith University), Lokman Mia
Performance: The Impact Of Ownership Type
(Griffith University), Allen Huang (Griffith University)
An Web Examination Of CSR Engagement By
Dianne McGrath (Charles Sturt University)
Geographically Bounded Credits Unions In Australia
K269
Buliding CSR Reporting Practice In China: Evidence
Shidi Dong (University Of South Australia), Roger
From China's Mining And Minerals Industry
Burritt (University Of South Australia), Wei Qian
(University Of South Australia)
K270
K271
Perform To Disclose Or Disclose To Perform: Which
Stefan Schaltegger (University Of Leuphana), Wei
Drives Which?
Qian (University Of South Australia Business School)
Accounting And Governance Complexities In Public
Cletus Agyenim-Boateng (Manchester Business
Private Joint Ventures: A UK Health Sector Case
School), Anne Stafford (Manchester Business
Study.
School), Pamela Stapleton (Manchester Business
School)
Paper ID
K272
Paper Title
Rhetoric In International Standard Setting Process:
Author(s)
Renata Stenka (University Of Reading)
Constructing Accounting Reality
K273
Incorporating Belief System Into Diagnostic Control
Norio Sawabe (Kyoto University)
System:
K274
emotional Dimension Of Accounting Practices
Norio Sawabe (Kyoto University)
K276
MFCA Management As Sustainable Management
Michiyasu NAKAJIMA (Kansai University), Asako
KIMURA (Kansai University), Shoji OKA (Kansai
University)
K277
K278
Local Governance And Direct Investment: Evidence
Teguh I. Maulana (Universitas Indonesia), Edwin
From Province In Indonesia
Setiawan (Universitas Indonesia)
Interplay Of Management Control Systems And
Rui Vieira (University Of Amsterdam Business
Social Capital In Social Enterprises - A Case Study Of
School), Tran Thi Lan Ha (University Of Amsterdam
A Social Enterprise In Vietnam
Business School), Brendan O'Dwyer (University Of
Amsterdam Business School)
K279
Modernization And The Introduction Of Double-entry
Reika Tsumura (Takamatsu University)
Bookkeeping: A Case Of Northeast Asian Countries
K281
The Influence Of Board Of Commisioners And Audit
Nyoman Sedana (Universitas Indonesia), Ancella A.
Committee Effectiveness On Institusional Investor
Hermawan (Universitas Indonesia)
Interest In Family Firms
K282
Women As A Driver For Social Change: Rethinking
Naoko Komori (Sheffield University Management
Women's Advancement In The Accounting Profession
School)
By Reference To Their Experience In Japan
K283
K284
Eary Management Accounting Practices In Japan -
Dilfuza Kasimova (Hitotsubashi University), Cheryl S.
Case Of Mitsubishi Mail Steamship Company
McWatters (University Of Ottawa)
The Culturally Embedding Of Risk Management - A
Rieuwert Hammerstein (University Of Amsterdam
Case Study Research At Sparta Rotterdam
Business School), Rui Vieira (University Of
Amsterdam Business School), Brendan O'Dwyer
(University Of Amsterdam Business School)
K285
Repertoires Of Collective Action And The
Carlos Ramirez (HEC Paris)
Representation Of Intra-organizational Categories In
The French Accountancy Profession (1942-2000)
K286
K287
The Dynamics Of Performance Measurement System
Suaniza Mamat (International Islamic University
In Supply Chains
Malaysia)
A Longitudinal Study Of A Performance Management
Christine Cooper (University Of Strathclyde), Joanne
System In A UK Prison.
Johnston (University Of Strathclyde)
Paper ID
Paper Title
Author(s)
K288
Are Performance Audits Useful? The EU Experience.
Ana Yetano (University Of Zaragoza), Lourdes Torres
(University Of Zaragoza), Pina Vicente (University Of
Zaragoza)
K289
Sense-Making And Storytelling Among Fund Mangers
Arman Eshraghi (University Of Edinburgh Business
School), Richard Taffler (Warwick Business School)
K290
On Doing Critical Accounting Beyond Current Social
Keith Hoskin (University Of Essex)
And Institutional Cul-de-sacs: Taking Up And
Extending Foucault's Own Analytics
K291
K292
Does Environmental Disclosure Influence Cost Of
Charles H. Cho (ESSEC Business School), Giovanna
Capital? An Empirical Investigation Of Japanese
Michelon (University Of Padova), Yuki Tanaka (Hosei
Companies
Univerisity)
Accounting For Caring And Accountability In The
Jean C. Mutiganda (Ã…bo Akademi University)
Institutionalization Of Competitive Tendering
K293
Analysis On Determinant Factors In Implementation
Muhammad Syafii Antonio (Tazkia University),
Of Accounting Standards For Islamic Financial
Murniati Mukhlisin (Tazkia University)
Institutions; Narrative Study Between United Kingdom
And Indonesia
K294
Tragedy In Bhopal - Antenarrative Accounting
Sumohon Matilal (University Of Exeter), Pawan
Adhikari (University Of Essex)
K295
A Political Economy Of Intangibles Reporting: The
Laura Girella (University Of Ferrara)
Case Of Japan
K296
Psychological Theory And Its Implications On The
Yuliansyah (University Of Lampung)
Changes Of Organizational Members Using
Performance Measurement Systems
K297
Title: Investigating The Link Between Stakeholder
Dr G Oates (Swinburne University Of Technology)
Type And Strategic Responses To Institutional
Pressures: Combining The Mitchell Et Al. (1997) And
The Oliver (1991) Models: Public Sector Context
K298
Impact Of Inner And Outer Context On Planned
Pinar Guven-Uslu (University Of Essex)
Organisational Change
K300
Investigating The Role Of Stand-alone Sustainability
Stephen Jollands (University Of Exeter), Chris Akroyd
Reports
(Oregon State University), Norio Sawabe (Kyoto
University)
K301
Reputational Risk And Environmental Performance
Auditing
Nacanieli Rika (Australian National University)
Paper ID
K302
Paper Title
Author(s)
Multi-stakeholder Social Rankings As Mediating
Afshin Mehrpouya (HEC Paris), Rita Samiolo (London
Instruments; The Access To Medicine Index,
School Of Economics and Political Science)
Reconciling Medicine As A Product And Medicine As
A Right
K303
Corporate Environmental Performance: Determinants
Lewis H.K. Tam (University Of Macau), Kangkang Fu
And Real Effects
(Nanyang Technological University), Xin Chang
(Nanyang Technological University)
K304
Beneficiary Accountability In NGOs: Can It Be Better
Mohammed Mohi Uddin (Aston University), Ataur
In Donor Funded -projects As Compared To
Rahman Belal (Aston University)
Non-donor Funded Projects?
K305
Accounting For An Emergency Network
Massimo Sargiacomo (University G.d'Annunzio Of
Chieti-Pescara), Luca Ianni (Leonardo da Vinci Open
University)