t t h C o n f f e r r e n c e o n
P e r r f f o r r m a n c e M e a s u r r e m e n t t a n d M a n a g e m e n t t C o n t t r r o l l
B a r r c e l l o n a , , S p a i i n
–
S e p t t e m b e r r 1 8 2 0 , , 2 0 1 3
P R O G R A M M E
,
08:15 Registration – Conference Hall
W e d n e s d a y , , S e p t t e m b e r r 1 8 , , 2 0 1 3

8:45 – 9.00 WELCOME SESSION - Egeo & Marmara Room
9.00 – 9:30 Coffee Break - Hall & Bar area
9.30 – 11.20 PARALLEL SESSIONS
Alboran
Tirreno
Egeo
9:30
9:55
9:55
–
–
10:20
10:20
10:45
–
THE EFFECTS OF THE
RELATIONSHIP OF
INTENSITY OF MARKET
COMPETITION AND
JUST-IN-TIME
PRACTICES ON
ORGANIZATIONAL
PERFORMANCE
LEONG MICHELE, (THE
UNIVERSITY OF
WESTERN AUSTRALIA -
AUSTRALIA) - VINCENT
CHONG
MICHAEL RUNDUS
THE FUNCTION OF
MANAGEMENT
CONTROL SYSTEM AND
PERFORMANCE IN
ENVIRONMENTAL
SUPPLY CHAIN
MANAGEMENT
YAMANE SATOKA,
(TOKYO UNIVERSITY OF
SCIENCE - JAPAN) -
TAKAYUKI ASADA
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
TRADITIONAL ABC AND
TIME-DRIVEN ABC: AN
EXPERIMENTAL
INVESTIGATION
SCHUHMACHER KARL,
(LAUSANNE UNIVERSITY /
HEC LAUSANNE -
SWITZERLAND) - MICHAEL
BURKERT
WHY DO SOME BANKS
CONSISTENTLY GENERATE
MORE SHAREHOLDER
VALUE THAN OTHERS?
LUEG RAINER, (AARHUS
UNIVERSITY - DENMARK) -
CHRISTIAN SCHMALTZ,
JESPER AGERHOLM
JENSEN, KASPER WITTRUP
COST MANAGEMENT FOR
CHANGEABLE PRODUCTION
SYSTEMS - A SIMULATION-
BASED APPROACH AND ITS
IMPLICATIONS FOR COST
ACCOUNTING SYSTEMS
MEYER-SCHWICKERATH
BEN, (KARLSRUHE
UNIVERSITY - GERMANY) -
MARCEL GEBHARDT
CORPORATE
PERFORMANCE AND
FINANCIAL
ARCHITECTURE IN
EMERGING
MARKETS: CLUSTER
ANALYSIS
KOKOREVA MARIA,
(HIGHER SCHOOL OF
ECONOMICS -
RUSSIA) - ANASTASIA
STEPANOVA
MANAGEMENT
CONTROL SYSTEMS
IN RUSSIA: REVIEW
AND FUTURE
DIRECTIONS
BADAEVA TATIANA,
(DORTMUND
UNIVERSITY -
GERMANY) -
PERFORMANCE
EFFECTS OF
PERFORMANCE
MEASUREMENT
SYSTEMS –
EVIDENCE FROM A
TRANSITION
ECONOMY
PESALJ BILJANA,
(ROTTERDAM
UNIVERSITY -
NETHERLANDS) -
Marmara
PERCEPTION OF
MARKETING
METRICS
ADOPTION AND
INDUSTRY
MATURITY
CAMPOS JUNIOR
HENRIQUE,
(FUNDAÇÃO
GETULIO VARGAS -
BRAZIL) - DELANE
BOTELHO
THE IMPACT OF
SPONSORING ON
BRAND EQUITY
AND SALES
HOHENAUER
ROBERT,
(UNIVERSITY OF
ST. GALLEN -
SWITZERLAND) -
SVEN REINECKE
EXPLORING
CUSTOMER-
DRIVEN, DYNAMIC
KEY
PERFORMANCE
INDICATORS
JOHNSON MIKAEL,
(KARLSTAD
UNIVERSITY -
SWEDEN) - SARA
DAVOUDI
Adriatico
t
BUDGETING IN SMALL
AND MEDIUM SIZED
BUSINESSES: A
CONTINGENCY STUDY
SANDALGAARD NIELS,
(AALBORG UNIVERSITY -
DENMARK) - CHRISTIAN
NIELSEN
PERFORMANCE
MEASUREMENT SYSTEM
AND QUALITY
MANAGEMENT IN SMALL
AND MEDIUM-SIZED
BRAZILIAN ENTERPRISES
SANTOS DIEGO,
(MACKENZIE
PRESBYTERIAN
UNIVERSITY - BRAZIL) -
JOSE CARLOS TIOMATSU
OYADOMARI
Liguria
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) -
AN ESSAY ON
BUSINESS
CONTROLLING IN A
THEORY-PRACTICE
PERSPECTIVE
BERG TERJE, (BI
NORWEGIAN
BUSINESS SCHOOL -
NORWAY) -
A FRAMEWORK FOR
UNDERSTANDING THE
CONTINUOUSLY
EVOLVING ROLE OF
THE FINANCE AND
CONTROLLING
FUNCTION
TALLBERG ANDERS,
(HANKEN SCHOOL OF
ECONOMICS -
FINLAND) - MATS
GLADER

10:45 –
11:20
11.20 – 11:45 Coffee Break - Hall & Bar area
11.45 – 13.00 PARALLEL SESSIONS
Alboran
Tirreno
11:45
12:10
12:10
12:35
–
–
MULTIPLE
PERSPECTIVES ON
LOGISTICS COSTS:
FACTORS RELATED TO
INFORMATION
PROVISION
HÄLINEN HANNE-MARI,
(TURKU SCHOOL OF
ECONOMICS - FINLAND)
-
GUIDING MANAGERIAL
BEHAVIOR TOWARD
THE LONG TERM: THE
ROLE OF
PERFORMANCE
MEASUREMENT AND
COMPENSATION
SYSTEMS
STERNAD DIETMAR,
(CARINTHIA
UNIVERSITY OF
APPLIED SCIENCES -
AUSTRIA) -
BEHAVIORAL
RESPONSES TO
PERFORMANCE
MEASUREMENT
DIVERSITY IN
INDIVIDUAL INCENTIVE
PLANS
PATELLI LORENZO,
(UNIVERSITY OF
DENVER - U.S.A.) -
HOW CAN SMES’
WINEMAKERS KNOW THE
COST OF THEIR PRODUCT?
EVIDENCE FROM AN
ITALIAN CASE STUDY
BIONDI LUCIA, (ROMA TRE
UNIVERSITY - ITALY) - LIDIA
D’ALESSIO, UMBERTO
FRANCESE, CARMELA
GULLUSCIO, ANDREA
ROSSI.
TRANSFORMATION
OF THE COMPANY IN
THE TRANSITIONAL
ECONOMY:
IMPLICATIONS FOR
MANAGEMENT
CONTROL
IERMOLENKO OLGA,
(BODO GRADUATE
SCHOOL OF
BUSINESS -
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
SUPERIORS'
DISCRETIONARY BONUS
ADJUSTMENTS IN CASE
OF NEGATIVE
UNCONTROLLABLE
EVENTS: AN
EXPERIMENTAL
INVESTIGATION OF THE
INFLUENCE OF EVENT
INFLUENCEABILITY,
PERFORMANCE RANKING
IMPACT, AND
INFORMATION PRECISION
GUILMET TOM,
(K.U.LEUVEN - BELGIUM) -
FILIP ROODHOOFT
WHAT IS THE
PERFORMANCE EFFECT
OF USING
PERFORMANCE
MEASURES FOR TOP
MANAGEMENT
INCENTIVES? THE
CONTINGENT MODEL OF
STRATEGY.
PASCH TIMUR, (OPEN
UNIVERSITY OF THE
NETHERLANDS -
GERMANY) -
Egeo
Marmara
MEASURING THE
EFFECTIVENESS AND
PRODUCTIVITY OF
GOVERNMENT
AGENCIES
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
STEERING CITIES
TOWARDS
SUSTAINABILITY: THE
ROLE OF FORMAL
AND INFORMAL
CONTROLS IN
IMPLEMENTING A
MOBILITY 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
Adriatico
MANAGEMENT
INDICATOR TREE
CASTILLO CARLOS,
(UNIVERSITY OF
ALMERÍA - SPAIN) -
IMPLICATIONS OF THE
DECENTRALIZED
STRUCTURES ON THE
ECONOMIC
PERFORMANCE
MEASUREMENT
ALMASAN ALINA,
(WEST UNIVERSITY OF
TIMISOARA -
ROMANIA) - CORINA
GROSU
Liguria
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
THE ADOPTION OF EC-
B2B SYSTEMS AND
THE ENTERPRISE’S’
PERFORMANCE IN
JORDAN: EMPIRICAL
ANALYSIS BY SEM"
ALBAKRI ANAS,
(QATAR UNIVERSITY -
QATAR) -

12:35
13:00
– GREEN VALUE AND
SUSTAINABILITY: A
PROPOSAL FOR A NEW
WEALTH ASSESSMENT
FRAMEWORK
IANNONE BARBARA
THE USE OF FINANCIAL
INCENTIVES IN SMES
LOURENÇO 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) -
13.00 – 14.30 Lunch - Drolma and Condal Restaurant
14:30 – 15.45 PARALLEL SESSIONS
Alboran Tirreno
14:30
14:55
–
THE IMPACT OF
SUPPORTIVE SUPERVISION
ON COMMITMENT:
ANALYSING THE
RELEVANCE OF
EMPOWERMENT AND
DISTRIBUTIVE JUSTICE AS
MEDIATING MECHANISMS
IN DIFFERENT CULTURAL
SETTINGS
NEVRIES 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 &
MARITIME TRANSPORT
- EGYPT) - METWALY,
AYMAN, PHD.
14:55 –
15:20
ROLE OF PERFORMANCE
MANAGEMENT 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
EFFECTS
MOLINARI MELANIA,
(UNIVERSITY OF ST.
GALLEN -
SWITZERLAND) -
KLAUTZSCH, ERIK,
PETER MATHIAS
FISCHER, SVEN
REINECKE
Egeo
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
MANAGEMENT
ACCOUNTING SYSTEMS
CHANGE. THE ROLE OF
AGENCY AND
INSTITUTIONAL
CONTRADICTIONS
MORELLI MARCO,
(BOCCONI UNIVERSITY -
ITALY) - ANDREA DOSSI
Marmara
IS THERE A GENDER
INFLUENCE ON THE
PLANNING,CONTROL
AND EVALUATION
PRACTICES IN SMES?
JORISSEN ANN,
(UNIVERSITY OF
ANTWERP - BELGIUM)
- PARICHART
MANEEMAI, KRIS
HARDIES
PAYMENT BACKLOGS
- PROBLEM OF THE
MANAGEMENT IN THE
POLISH SMALL AND
MEDIUM-SIZED
ENTERPRISES
WYSLOCKA ELZBIETA,
(CZESTOCHOWA
TECHNICAL
UNIVERSITY -
POLAND) -
Adriatico
FRAMEWORK OF
ADDRESSING AND
MEASURING
ORGANIZATIONAL
CREATIVITY
KULIKOWSKA-
PAWLAK MONIKA,
(UNIVERSITY OF
ECONOMICS IN
KATOWICE - POLAND)
- KATARZYNA
BRATNICKA
INNOVATION IN THE
PUBLIC SECTOR: IS IT
MEASURABLE?
KLIMENTOVA SABINA,
( - LUXEMBOURG)
ENHANCING DYNAMIC
PERFORMANCE
MEASUREMENT
SYSTEMS THROUGH
INFORMATION
SYSTEMS
INTEGRATION
GULLKVIST BENITA M.,
(ABO AKADEMI
UNIVERSITY -
FINLAND) -
Liguria
PERFORMANCE
MEASUREMENT FOR
RISKY INVESTMENT
DECISIONS UNDER
UNKNOWN
PREFERENCES
ORTNER JULIA,
(MAINZ UNIVERSITY -
GERMANY) - LOUIS
VELTHUIS, DAVID
WOLLSCHEID
ENTERPRISE
SECURITY:
PERFORMANCE
MEASUREMENT AND
VALUE
CONTRIBUTION
HARRER JUERGEN,
(EBS BUSINESS
SCHOOL - GERMANY)
- ANDREAS WALD

15:20
15:45
– PERFORMANCE
MANAGEMENT SYSTEMS:
AN ANALYSIS OF THE
CHARACTERISTICS
INFLUENCING THE
EFFECTIVENESS AND THE
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
INDICATORS: A STUDY
AMONG BRAZILIAN
AGRIBUSINESS
CUNHA CALLADO
ANTÔNIO ANDRÉ, ( -
BRAZIL) - ALDO
LEONARDO CUNHA
CALLADO, RENATA
PORTO CHAVES
15.45 – 16:15 Coffee Break - Hall & Bar area
16.15 – 17.30 PARALLEL SESSIONS
Alboran Tirreno
16:15
16:40
–
MEASURING AN
INNOVATION PATH IN THE
TEXTILE INDUSTRY
SOMOHANO FRANCISCO
M., (UNIVERSITY OF
CANTABRIA - SPAIN) -
FRANCISCO JAVIER
MARTÍNEZ-GARCÍA
DESIGNING A MATURITY
MODEL FOR
PERFORMANCE
MEASUREMENT AND
MANAGEMENT:
EMPIRICAL EVIDENCE
FROM FINLAND
JÄÄSKELÄINEN AKI,
(TAMPERE UNIVERSITY
OF TECHNOLOGY -
FINLAND) - JUHO-MATIAS
ROITTO
UNDERSTANDING
HIERARCHICAL
ACCOUNTABILITY BY
STUDYING ITS
ABSENCE. THE
STRUGGLE OVER
POMPEII´S DECAY
FERRI PAOLO,
(STOCKHOLM
UNIVERSITY - SWEDEN)
Egeo
DOES PERFORMANCE
MANAGEMENT SYSTEM
INFLUENCE
ORGANISATIONAL
PERFORMANCE? CASE
STUDY IN BUSINESS
SECTOR COMPANY
KADAK TARMO,
(TALLINN UNIVERSITY
OF TECHNOLOGY -
ESTONIA) -
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
Marmara
THE PERFORMANCE
OF MERGERS AND
ACQUISITIONS IN
EMERGING CAPITAL
MARKETS: NEW
EVIDENCE
GRIGORIEVA
SVETLANA,
(NATIONAL
RESEARCH
UNIVERSITY HIGHER
SCHOOL OF
ECONOMICS -
RUSSIA) - TATIANA
PETRUNINA
INNOVATIONS IN A
KNOWLEDGE-BASED
STRATEGIC
PERFORMANCE
MEASUREMENT
SYSTEM
LO LINDA, (ESC -
RENNES SCHOOL OF
BUSINESS - FRANCE) -
Adriatico
NON-ADHERENCE TO 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 C. CINTRA;BRUNO
RUVIER SANTIAGO
DIBBERN;MAISA DE
SOUZA RIBEIRO
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
Liguria
CONFIGURATIONS OF
STRATEGY AND
CONTROL: A SET-
THEORETIC APPROACH
BEDFORD DAVID,
(UNIVERSITY OF
TECHNOLOGY SYDNEY -
AUSTRALIA) - TEEMU
MALMI

16:40
17:05
17:05
17:30
–
–
A CONTINGENCY MODEL
OF MANAGEMENT
CONTROL SYSTEMS IN
INNOVATION COMPANIES:
AN EMPIRICAL
INVESTIGATION
HAUSTEIN ELLEN, (WEST
OF ENGLAND UNIVERSITY
/ BRISTOL BUSINESS
SCHOOL - U.K.) - ROBERT
LUTHER, PETER
SCHUSTER
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
“IT SOUNDS LIKE A
GREAT CONCEPT, BUT
WHAT DO YOU MEAN?”:
AN ETHNOGRAPHIC
ACCOUNT OF THE
CONSTRUCTION AND
NEGOTIATION OF A NEW
SUBJECTIVE
PERFORMANCE
INDICATOR IN A
PHARMACEUTICAL
COMPANY
BROGAARD-KAY JACOB,
(COPENHAGEN
BUSINESS SCHOOL -
DENMARK) -
THE INNOVATIVE
POTENTIAL OF
PROSUMPTION
AND THE RESULTS OF
ENTERPRISES
DOROTA JELONEK
(CZESTOCHOWA
UNIVERSITY OF
TECHNOLOGY
)
DO BACK-OFFICE
SUPPORT PRACTICES
CONTRIBUTE TO FIRM
PERFORMANCE? AN
INVESTIGATION OF
LEAN ACCOUNTING
PRACTICES
KENNEDY FRANCES,
(CLEMSON UNIVERSITY
- U.S.A.) - ROSEMARY
FULLERTON, SALLY
WIDENER
OPERATING
CHARACTERISTICS OF
HIGH PERFORMANCE
COMPANIES:
STRATEGIC DIRECTION
FOR MANAGEMENT
NEEDLES BELVERD E.,
(DE PAUL UNIVERSITY -
U.S.A.) - MARK L. FRIGO,
MARIAN POWERS,
ANTON SHIGAEV
SELL IT OR LEAVE
IT? - THE IMPACT OF
CEO
CHARACTERISTICS
ON STRATEGIC
DIVESTITURES
NIEMANN
HERMANN-HENNIG,
(DORTMUND
UNIVERSITY -
GERMANY) -
CHRISTIAN GEORGI,
MICHAEL BRANDAU
AND JAN MAMMEN
THE MEASUREMENT
OF SYNERGY VALUE
IN MERGERS AND
ACQUISITIONS
FIORENTINO
RAFFAELE,
(PARTHENOPE
UNIVERSITY OF
NAPLES - ITALY) -
STEFANO
GARZELLA
MATERIALITY AND
DECISION CONTROL
MELGIN JARI, (AALTO
UNIVERSITY SCHOOL OF
ECONOMICS - FINLAND) -
CONTROL CHAIN
CONTAGION
REUSEN EVELIEN,
(VLERICK BUSINESS
SCHOOL - BELGIUM) -
KRISTOF STOUTHUYSEN,
FILIP ROODHOOFT,
ALEXANDRA VAN DEN
ABBEELE, HENDRIK
SLABBINCK.
19.30 – 20.30 Welcome cocktail at the
FREE TO CHOOSE?
ORGANIZATIONAL
CONTEXT AND THE
EVALUATION OF
OPPORTUNITIES
LINDER STEFAN,
(ESSEC BUSINESS
SCHOOL PARIS -
FRANCE) - JACOB
LYNGSIE; NICOLAI J.
FOSS; SHAKER A.
ZAHRA
BALANCING MCS AND
STRATEGY USING
BUSINESS
TURNAROUND AS LENS:
EVIDENCE FROM AN
INDONESIAN FAMILY-
OWNED BUSINESS
ROBERTS HANNO, (BI
NORWEGIAN BUSINESS
SCHOOL - NORWAY) –
FERANITA

T h u r r s d a y , S e p t t e m b e r r 1 9 , 2 0 1 3
8:45 – 9.00 WELCOME AND ANNOUNCEMENTS
Egeo & Marmara Room)
9.00 – 10.00 PLENARY SESSION
Egeo & Marmara Room)
“Using Management Control and Performance Measurement to Solve Global Societal Challenges”
10.00 – 10:30 Coffee Break - Hall & Bar area
10.30 – 11.45 PARALLEL SESSIONS
10:30
10:55
10:55
11:20
–
–
Alboran
PERFORMANCE
INFORMATION AND
MANAGERIAL
KNOWLEDGE NEEDS
LAIHONEN HARRI,
(TAMPERE UNIVERSITY
OF TECHNOLOGY -
FINLAND) - DR. AKI
JÄÄSKELÄINEN, DR.
DANIELA CARLUCCI,
DR. ROBERTO
LINZALONE
INFORMATION AND
COMMUNICATION
TECHNOLOGY IMPACTS
ON KNOWLEDGE WORK
PERFORMANCE
PALVALIN MIIKKA,
(TAMPERE UNIVERSITY
OF TECHNOLOGY -
FINLAND) -
Tirreno
THE APPLICATION OF
IMPORTANCE
PERFORMANCE
ANALYSIS TO
EVALUATE THE
QUALITY OF
MANAGEMENT
ACCOUNTING SYSTEM
RAHMOUNI AHMED
FATH-ALLAH,
(U NIVERSITÉ CHOUAIB
DOUKKALI - MOROCCO)
- - KARIM CHARAF
- AHMED FATH-ALLAH
RAHMOUNI
INTEGRATED
PERFORMANCE
MANAGEMENT
SYSTEMS: JACK OF ALL
TRADES AND MASTER
OF NONE?
PELJHAN DARJA,
(UNIVERSITY OF
LJUBLJANA - SLOVENIA)
- MOJCA MARC
Egeo
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
MISSION ORIENTED
SCORECARD
IMPLEMENTATION IN A
PUBLIC HOSPITAL. THE
EXPERIENCE OF
PUBLIC HOSPITALS IN
POLAND.
OSTROWSKA SABINA,
(UNIVERSITY OF
ECONOMICS IN
KATOWICE - POLAND) -
ALDONA
FRACZKIEWICZ-
WRONKA, MARIUSZ
BRATNICKI
Marmara
CREATING SHARED
VALUE: IMPLICATIONS
FOR PERFORMANCE
MEASUREMENT
SYSTEMS
FRIGO MARK, (DE PAUL
UNIVERSITY - U.S.A.)
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
- FRANCE) -
Adriatico Liguria
CONSTRUCTING
INDIVIDUAL
PERFORMANCE IN AN
AUDIT CONTEXT
PETERSSON
CRISTOFFER,
(STOCKHOLM
UNIVERSITY - SWEDEN)
-
DATA MANIPULATION
OF ACCOUNTING
REPORTS: CASE POST-
COMPLETION AUDITING
OF CAPITAL
INVESTMENTS
HUIKKU JARI, (AALTO
UNIVERSITY SCHOOL
OF ECONOMICS -
FINLAND) -
INTRA-FIRM
COMPLEXITYAND
LEARNING
CAPABILITIES AS
DETERMINANTS FOR
THE EFFECTS OF
INCENTIVES SYSTEMS
ON FIRM
PERFORMANCE
WALL FRIEDERIKE,
(KLAGENFURT
UNIVERSITY - AUSTRIA)
SALESFORCE
INCENTIVE SYSTEMS IN
A CHANGING
ENVIRONMENT: AN
INTERDISCIPLINARY
REVIEW AND
RESEARCH AGENDA
GEORGI MICHAEL,
(DORTMUND
UNIVERSITY -
GERMANY) - MAIK
LACHMANN

11:20 –
11:45
STATUS HIERARCHIES
AND KNOWLEDGE
TRANSFER: DO
INCENTIVES HELP OR
HURT?
HAESEBROUCK
KATLIJN, (K.U.LEUVEN -
BELGIUM) - ALEXANDRA
VAN DEN 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,
(UNIVERSITY OF
FERRARA - ITALY) -
MARKET
PERFORMANCE AND
CORPORATE
DISCLOSURE THE STAR
CASE
DAL MASO LORENZO,
(UNIVERSITY OF
FLORENCE - ITALY) -
MARCO FAZZINI
THE CONSUMPTION OF
PERFORMANCE:
CONFLICTING FRAMES,
ECONOMIES OF WORTH
AND ACCOUNTING
SIGNS IN CULTURAL
ORGANIZATIONS
PIBER MARTIN,
(INNSBRUCK
UNIVERSITY - AUSTRIA)
- MATTI SKOOG,
ANDREAS SUNDSTRÖM
CRITICAL ANALYSIS OF
ACCOUNTING-BASED
INCENTIVES IN NON-
ANGLO-SAXON
MULTINATIONALS:
FINDINGS FROM
SWEDISH
MULTINATIONALS IN
JAPAN AND KOREA
CUNNINGHAM GARY,
(ABO AKADEMI
UNIVERSITY - SWEDEN)
-
ANDRES FRANZÉN,
LINUS ROGULLA
12:00 – 13.15 PARALLEL SESSIONS
Alboran
12:00
12:25
– 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
Tirreno
THE ROLE OF
PERFORMANCE
MEASUREMENT IN
UNIVERSITY-DRIVEN
SME INNOVATION
NETWORKS
RANTALA TERO,
(LAPPEENRANTA
UNIVERSITY OF
TECHNOLOGY -
FINLAND) - JUHANI
UKKO
12:25
12:50
– 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
MEASUREMENT
SYSTEM ON
COLLABORATIVE
NETWORK
PEKKOLA SANNA,
(LAPPEENRANTA
UNIVERSITY OF
TECHNOLOGY -
FINLAND) -
Egeo
PERFORMANCE
MANAGEMENT
PRACTICES IN THE
SAUDI ARABIAN
PUBLIC SECTOR
LAWRIE GAVIN, ( - U.K.)
- MOSHOBAB
ALKAHTANI, NUR
ANISAH ABDULLAH
VALUE DISTRIBUTION
IN STATE-OWNED
COMPANIES
ZICARI ADRIAN,
(ESSEC BUSINESS
SCHOOL PARIS -
FRANCE) - LUIS
PERERA
Marmara
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
VARIABLE
COMPENSATION,
DECISION RIGHTS,
AND PERFORMANCE
MEASUREMENT AT
THE PRODUCTION
LEVEL
JIA YUPING,
(FRANKFURT SCHOOL
OF FINANCE &
MANAGEMENT -
GERMANY) - PAULA
VAN VEEN-DIRKS
Adriatico
METAPHORS OF PMS
WE LIVE BY - A CASE
STUDY
JÄRVENPÄÄ MARKO,
(UNIVERSITY OF
JYVASKYLA - FINLAND)
- HENRI TEITTINEN
JUKKA PELLINEN
MANAGEMENT
ACCOUNTING TOOLS
AS MEDIATORS OF A
NEW
ORGANISATIONAL
CONSTRUCTION:
IMPACT ON
PHYSICIANS’
MANAGERIAL
PRACTICES AND
REPRESENTATIONS
FLACHERE ISABELLE,
(ESCP - EUROPE -
FRANCE)
Liguria
PERFORMANCE
MANAGEMENT IN
ENGLISH HIGHER
EDUCATION
INSTITUTIONS
FRANCO MONICA,
(CRANFIELD
UNIVERSITY /
CRANFIELD SCHOOL
OF MANAGEMENT -
U.K.) –
PERFORMANCE
MEASUREMENT AND
MANAGEMENT IN
GERMAN
UNIVERSITIES
GEIGER REBECCA, ( -
GERMANY) - ANDREAS
ASCHENBRÜCKER

12:50
13:15
– RESPONSIBILITY
ACCOUNTING SYSTEM AS A
BELIEF SYSTEM
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
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
MANAGEMENT
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.
13.15 – 14.30 Lunch - Drolma and Condal Restaurant
14:30 – 15.45 PARALLEL SESSIONS
Alboran
Tirreno
14:30
14:55
14:55
15:20
–
–
DOES A CARROT
TRULY HELP TO
MOTIVATE?
INCENTIVES AND
MANAGERS’
MOTIVATION FOR
AUTONOMOUS
STRATEGIC ACTION
GOMEZ MARIE-
LEANDRE, (ESSEC
BUSINESS SCHOOL
PARIS - FRANCE) -
STEFAN LINDER
CEO PERSONALITY
AND MANAGEMENT
CONTROL IN SMALL
FIRMS
HAAS NORA, (VIENNA
UNIVERSITY OF
ECONOMICS AND
BUSINESS - AUSTRIA) -
GERHARD
SPECKBACHER
THE IMPACT OF
PARTICIPATION IN THE
STRATEGY
DEVELOPMENT
PROCESS ON
MANAGERS'
CREATION OF
BUDGETARY SLACK
DE BAERDEMAEKER
JOLIEN, (GHENT
UNIVERSITY -
BELGIUM) - WERNER
BRUGGEMAN
DECOUPLING AS A
NEED:
CONSTRUCTION OF
BUDGETARY SLACK
FOR LOGISTICS
NAZAROVA NADEZDA,
(UNIVERSITY OF
NORDLAND -
NORWAY) -
Egeo
HOW BANKS MANAGE
COOPETITIVE
RELATIONSHIPS THROUGH
FORMAL AND INFORMAL
CONTROL.
THE CASE OF FRENCH
COOPERATIVE BANKS
SERAN-LUU THUY,
(MONTPELLIER I
UNIVERSITY - FRANCE) -
ESTELLE PELLEGRIN-
BOUCHER, CALIN GURAU,
HERVÉ CHAPPERT,
RELATIONSHIPS BETWEEN
SOCIAL AND INTELLECTUAL
CAPITAL: EMPIRICAL
EVIDENCE FROM IC
STATEMENTS
DEMARTINI MARIA CHIARA,
(UNIVERSITY OF PAVIA -
ITALY) -
Marmara
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 GINE
DO BOARDS RECEIVE
"BALANCED"
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
Adriatico
INTRA-GROUP VS.
INTER-GROUP
RELATIVE
PERFORMANCE
FEEDBACK: AN
EXPERIMENTAL
STUDY
SÁNCHEZ EXPÓSITO
MARÍA J.,
(UNIVERSITY PABLO
DE OLAVIDE, SEVILLE
- SPAIN) - DAVID
NARANJO-GIL
CUSTOMIZATION AND
MANAGEMENT
CONTROL: AN
ANALYSIS OF
FRANCHISE
CONTRACTS
VERBIEREN SOFIE,
(K.U.LEUVEN -
BELGIUM) - MARTINE
COOLS, ALEXANDRA
VAN DEN ABBEELE
Liguria
A PROPOSITION ON
HOW TO MEASURE THE
ENTREPRENEURIAL
PART OF THE
PERSONALITY
OESTERGAARD
ANNEMARIE, (AALBORG
UNIVERSITY -
DENMARK) -
“ERASE AND REWIND, I
HAVE CHANGED MY
MIND”: ON THE
MANAGERIAL
OVERCONFIDENCE OF
ENTREPRENEURS
VIGLIA GIAMPAOLO,
(U NIVERSITÀ DEGLI
STUDI DEL PIEMONTE
ORIENTALE - ITALY) -
INVERNIZZI, ANNA
CHIARA, PASSARANI,
DIANA ANNA

15:20
15:45
– THE STRATEGIC
PLANNING PROCESS:
ITS DESIGN, USE AND
OUTCOME FROM A
MANAGEMENT
CONTROL
PERSPECTIVE
GÜNTHER THOMAS,
(DRESDEN UNIVERSITY
OF TECHNOLOGY -
GERMANY) - SCHAFER,
THOMAS
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
PERFORMANCE
INDICATORS
JIMENEZ-ZARCO ANNA,
(CATALUNYA OPEN
UNIVERSITY - SPAIN) - INES
GONZALEZ-GONZALEZ,
DAVID CASTILLO-MERINO
15:45 – 16:15 Coffee Break - Hall & Bar area
16.15 – 17:30 PARALLEL SESSIONS
16:15
16:40
–
Alboran
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
Tirreno
RESOURCE ALLOCATION WITHIN
A BUDGETING GAME: TRUTHFUL
REPORTING AS DOMINANT
STRATEGY UNDER COLLUSION
LOHMANN CHRISTIAN,
(UNIVERSITY OF WUPPERTAL -
GERMANY) - SANDRO
LOMBARDO
DO BOARD
CHARACTERISTICS
AND GOOD
GOVERNANCE
PRACTICES AFFECT
CHARITY
PERFORMANCE?
VERBEETEN FRANK,
(UNIVERSITY OF
AMSTERDAM -
NETHERLANDS) -
PAOLO PEREGO
Egeo
RISK WEIGHTED
MANAGEMENT CONTROL
SYSTEM DEVELOPMENT
IN SERVICE PRODUCTION
RAUTIAINEN ANTTI,
(UNIVERSITY OF
JYVASKYLA - FINLAND) -
KARI SIPPOLA
TONI MÄTTÖ
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)
Marmara
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
16:40
17:05
– MEASURING REFLECTIVENESS
AS INNOVATION POTENTIAL - DO
WE EVER STOP TO THINK
AROUND HERE?
HILDEN SANNA, (TAMPERE
UNIVERSITY OF TECHNOLOGY -
FINLAND) - SANNA PEKKOLA,
JOHANNA RÄMÖ
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
ACCOUNTING, 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.) -
FINANCIAL PLANNING
AND CONTROLLING IN
SMALL START-UP
COMPANIES:
ANTECEDENTS AND
EFFECTS ON COMPANY
PERFORMANCE
WOUTERS MARC,
(KARLSRUHE
UNIVERSITY -
GERMANY) - STEFFEN
MENGEL
Adriatico
THE UNITED NATIONS
GLOBAL COMPACT
PROGRESS REPORTS AS
MANAGEMENT CONTROL
INSTRUMENTS FOR
SOCIAL RESPONSIBILITY
AT SPANISH
UNIVERSITIES
WIGMORE ALVAREZ
AMBER, (IE BUSINESS
SCHOOL - SPAIN) -
MERCEDES RUIZ-LOZANO
ENVIRONMENTAL
MANAGEMENT
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
17:30
–
19:30
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 CONTROL 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
SCHEDULE
SEBASTIAN BERLIN-
PÜTTER JUDIT PÉTER
HORVÁTH, (STUTTGART
UNIVERSITY - GERMANY) -
Dinner at
-

F r r i i d a y , , S e p t t e m b e r r 2 0 , , 2 0 1 3
8:45 – 9.00 WELCOME AND ANNOUNCEMENTS
Egeo & Marmara Room)
9.00 – 10.00 PLENARY SESSION
Egeo & Marmara Room)
“Lifelong learning for leaders (and personal change for all of us): Challenges and opportunities”
10.00 – 10:30 Coffee Break - Hall & Bar area
10.30 – 11.45 PARALLEL SESSIONS
10:30
10:55
11:20
– 10:55
– 11:20
– 11:45
Alboran
MANAGERIAL INCENTIVES
FOR CAPACITY INVESTMENT
DECISIONS
LOHMANN CHRISTIAN,
(UNIVERSITY OF WUPPERTAL
- GERMANY) -
BUSINESS STRATEGY AND
THE MANAGEMENT CONTROL
PROCESS IN CAPITAL
BUDGETING
SHIMIZU NOBUMASA,
(WASEDA UNIVERSITY -
JAPAN) - AKIKO TAMURA
VALUE OR CAPACITY
UTILIZATION
– AN ANALYSIS
OF TWO COMPETING LOGICS
AND THEIR INTERPRETATION
OF HOW TO SET (TRANSFER)
PRICES
BALSLEV LARS,
(COPENHAGEN BUSINESS
SCHOOL - DENMARK) - FRIIS,
IVAR AND THRANE, SOF
Tirreno
MANAGERIAL INFLUENCE IN
PERFORMANCE
MEASUREMENT SYSTEM
DESIGN: A RECIPE FOR
FAILURE?
WIDENER SALLY, (CLEMSON
UNIVERSITY - U.S.A.) - ANNE-
MARIE KRUIS
TRANSITION TO LEAN
ACCOUNTING: A STRUCTURAL
ANALYSIS
RAFFONI ANNA, (UNIVERSITY
OF EAST ANGLIA - U.K.) -
FRANCO VISANI
ALTERNATIVE MEASURES OF
CORPORATE PERFORMANCE,
REFLECTING THE EVOLVING
INFLUENCE OF MULTIPLE
STAKEHOLDERS
SIDOROVA YULIA,
(POLYTECHNIC UNIVERSITY
OF MILAN - ITALY) - JACOPO
RADAELLI
Egeo & Marmara
NEED A BREAK? HOW
ORGANIZATIONAL CONTROL
SYSTEMS AFFECT PERCEIVED
STRESS IN YOUNG
EMPLOYEES
KERVEILLANT MARIE, (ESSEC
BUSINESS SCHOOL PARIS -
FRANCE) - STEFAN LINDER
THE RELATIONSHIP BETWEEN
PERFORMANCE 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
PARTICIPATION IN GOAL
SETTING AND GOAL
COMMITMENT: A NEW
PERSPECTIVE ON THE
MEDIATING ROLE OF
FAIRNESS PERCEPTIONS
GROEN BIANCA, (UNIVERSITY
OF AMSTERDAM -
NETHERLANDS) - FRANK
ZIJLSTRA
Adriatico
"HOW WELL YOU PUT OUT A
FIRE: MEASURING
PERFORMANCE IN A FIRE AND
RESCUE SERVICE"
SHAH HAIDER, (UNIVERSITY
OF HERTFORDSHIRE - U.K.) -
TONY ROGERS
THE PERFORMANCE
MEASUREMENT SYSTEM IN
ITALIAN LOCAL GOVERNMENT,
THE CASE STUDY: REGION
LOMBARDIA
GESUELE BENEDETTA,
(PARTHENOPE UNIVERSITY
OF NAPLES - ITALY) - ROSA
MOCCIA
STAKEHOLDERS
INFORMATION NEEDS OF A
NPO FOR PERFORMANCE
EVALUATION PURPOSES
FRANCISCO LUÍS, (
POLYTECHNIC INSTITUTE OF
TOMAR - PORTUGAL) - MARIA-
CEU ALVES

12.00 – 13.15 PARALLEL SESSIONS
12:00
12:25
12:50
– 12:25
– 12:50
– 13:15
Alboran
FACTORS OF ADOPTION OF
ENVIRONMENTAL SOCIAL
RESPONSABILITY CONTROL
SYSTEMS IN SPAIN
AMAT ORIOL, (POMPEU FABRA
UNIVERSITY - SPAIN) -
FABIENNE VILLESEQUE-
DUBUS, ANNE-LAURENCE
LAFONT
A MODEL FOR CAPTURING,
MANAGING AND
CONTROLLING THE COSTS OF
CORPORATE SOCIAL
RESPONSIBILITY
RODRIGUEZ ARNOLDO,
(WEBSTER UNIVERSITY -
U.S.A.)
Tirreno
EXAMINING THE
COLLABORATION OF
MANAGEMENT ACCOUNTANTS
IN PROJECT MANAGEMENT
MALAGUENO RICARDO,
(UNIVERSITY OF ESSEX - U.K.)
- OLAF HOFFMANN, YANNICK
DE HARLEZ
TOWARDS USING SUCCESS
FACTORS AS INDICATORS OF
PERFORMANCE IN PRODUCT
DEVELOPMENT PROJECTS
CEDERGREN STEFAN,
(MÄLARDALEN UNIVERSITY -
SWEDEN)
PERFORMANCE
MEASUREMENT OF
EUROPEAN-FUNDED
PROJECTS
CIOCLOV (PETCU)
ALEXANDRA, (WEST
UNIVERSITY OF TIMISOARA -
ROMANIA)
Egeo & Marmara
THE EFFECT OF MANAGERS’
USE OF FINANCIAL AND
NONFINANCIAL
PERFORMANCE MEASURES
ON HOTEL PERFORMANCE:
EMPIRICAL EVIDENCE FROM
THAILAND
BANGCHOKDEE SIRILAK,
(PRINCE OF SONGKLA
UNIVERSITY - THAILAND) -
LOKMAN MIA, SOMKAO
RUNGLERTKRENGKRAI
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) -
MONITORING THE EXTERNAL
BUSINESS ENVIRONMENT: A
CASE STUDY OF A PRODUCER
AND DISTRIBUTOR OF
ELECTRICITY IN
SWITZERLAND
DAVILA, ANTONIO (IESE-
SPAIN), DANIEL OYON (HEC
LAUSANNE), MAEL SCHNEGG
(HEC LAUSANNE)
Adriatico
THE RELATIONSHIP BETWEEN
PERFORMANCE
MEASUREMENT SYSTEMS
AND STRATEGIC
PROACTIVENESS IN
MULTINATIONAL
ORGANIZATIONS
PATELLI LORENZO,
(UNIVERSITY OF DENVER -
U.S.A.)
INTERNATIONAL USES AND
IMPLEMENTATION OF
SPENDING REVIEWS: A
PROPOSAL FOR A NEW
COMPREHENSIVE TAXONOMY
ERBACCI ANGELO,
(POLYTECHNIC UNIVERSITY
OF MILAN - ITALY) - TOMMASO
AGASISTI, MARIKA ARENA,
GIUSEPPE CATALANO
MEASURING PERFORMANCE
IN THE FRAMEWORK OF
MULTIPLE STAKEHOLDER’S
VALUE CREATION: THE
EVIDENCE FROM RUSSIAN
CLOSELY- HELD COMPANIES
IRINA IVASHKOVSKAYA
(HIGHER SCHOOL OF
ECONOMICS, DEPARTMENT
OF FINANCE, MOSCOW -
13:15 – 13.45 FINAL PLENARY SESSION -
Egeo & Marmara Room)
13:45 Lunch and End of the Conference - Drolma and Condal Restaurant