3ND CONFERENCE
ON
NEW DIRECTIONS IN MANAGEMENT ACCOUNTING:
INNOVATIONS IN PRACTICE AND RESEARCH
The conference will be held in the premises of the "Fondation Universitaire"
Rue d'Egmont 11
1000 Brussels
Brussels, 12 – 14 December 2002
Chairpersons :
Professor Kari LUKKA
(Turku School of Economics and Business Administration, Finland)
Professor Michael SHIELDS
(Michigan State University, U.S.A.)
PROGRAMME
Thursday 12 December 2002
11.30-13.00
Registration (at the Fondation Universitaire - rue d'Egmont 11)
13.00-13.15
Opening of the Conference
ROOM : CATTIER
Kari Lukka (Turku School of Economics and Business Administration, Finland)
Michael Shields (Michigan State University, USA)
Nicole Coopman (Programme Coordinator, EIASM)
13.15-14.15
Plenary session
Chairperson: Michael Shields
ROOM : CATTIER
Rajiv Banker (University of Texas at Dallas, USA)
“New directions in research on performance drivers”
14.15-14.30
Break
1
14.30-16.00
Parallel sessions on topics “Management accounting for pricing”, “Management
accounting in the New Economy” and “Management Accounting and psychology”
(see detailed program below)
16.00-16.30
Coffee break
16.30-18.00
Parallel sessions on topics “Management accounting and culture”, “Management
accounting in the public sector” and “Strategic performance measurement” (see
detailed program below)
18.15-19.15
Reception sponsored by CIMA (at the EIASM - rue d'Egmont 13)
Friday 13 December 2002
9.00-9.05
Welcome by Christine New, Head of Research & Development, CIMA
ROOM : CATTIER
9.05-10.05
Plenary session
Chairperson: Kari Lukka
ROOM : CATTIER
Al Bhimani (London School of Economics, United Kingdom)
“Management Accounting in the New Economy”
10.05-10.30
Coffee break
10.30-12.00
Parallel sessions on topics “Activity-based costing”, “Management accounting
and strategy” and “Management accounting network relationships” (see detailed
program below)
12.00-14.00
Lunch (at the Restaurant ‘Léopold’ - rue du Luxembourg 35)
14.00-15.00
Plenary session
Chairperson Michael Shields
ROOM : CATTIER
John Christensen (SDU-Odense University, Denmark)
“Accounting Information and Approximations: An Analytical Perspective”
15.00-15.30
Coffee break
15.30-17.00
Parallel sessions on topics “Cost behaviour”, “Surveys of management accounting
practices” and “Value-based management accounting” (see detailed program
below)
2
17.00-17.15
Break
17.15-18.15
Plenary session
Chairperson: Kari Lukka
ROOM : CATTIER
Nils Brunsson (Stockholm School of Economics, Sweden)
“Mechanisms of Hope: Maintaining Beliefs in Rational Organizations”
20.0
Dinner (at the Hilton Hotel - top floor - Bvd de Waterloo 38 - 1000 Brussels)
Saturday 14 December 2000
9.00-10.30
Parallel sessions on topics “Management accounting and information systems”,
“Management accounting practice and change” and “Product costing and
investment appraisal” (see detailed program below)
10.30-11.00
Coffee break
11.00-12.30
Parallel sessions on topics “Management accounting innovations”, “Managing
intellectual capital” and “Performance measurement and incentives” (see detailed
program below).
12.30-14.00
Lunch (at the Restaurant ‘Léopold’ - rue du Luxembourg 35)
14.00-15.00
Plenary session
Chairperson Michael Shields
ROOM : CATTIER
David Larcker (University of Pennsylvania, USA)
“New Directions in Performance Evaluation and Managerial Compensation”
15.00-15.15
Ending of the Conference
3
Parallel sessions programme
Thursday 12 December 2002
14.30-16.00 Parallel sessions
MANAGEMENT ACCOUNTING FOR PRICING
Chairperson: Michael Bromwich
ROOM : CATTIER
Cardinaels, Eddy & Roodhooft, Filip & Warlop, Luk, & Van Herck, Gustaaf “Benefits of Cost
System Accuracy in a Competitive Price Setting Duopoly”
Narayanan, V. G. “Activity-Based Pricing in a Monopoly”
van Triest, Sander “A Note on the Size Effect in Customer Profitability Analysis”
MANAGEMENT ACCOUNTING IN THE NEW ECONOMY
Chairperson: Al Bhimani
ROOM : A
Baines, Annette & Langfield-Smith, Kim “Contemporary versus Traditional Management
Accounting: Throwing the Baby Out with the Bath Water?”
Demers, Elizabeth & Shackell, Margaret, & Widener, Sally K. “Complementarities in
Organizational Design : Empirical Evidence from the New Economy.”
Nixon, William A. & Laitinen, Erkki K., & Wingren, Tom “Implications of the "New economy"
for Control Systems”
MANAGEMENT ACCOUNTING AND PSYCHOLOGY
Chairperson: Wim Van der Stede
ROOM : Bibli.
Bourguignon, Annick “The Behavioural Impact of Management Accounting: New Insights from
Cognitive Psychology”
Conceicão da Costa Marques, Maria & Marques de Almeida, José Joaquim “Can the Emotional
Capital Be a Source of Advantageous Competition for the Enterprises?”
Hoffjan, Andreas “The Image of the Accountant in Advertisements”
4
16.30-18.00 Parallel sessions
MANAGEMENT ACCOUNTING AND CULTURE
Chairperson: Thomas Ahrens
ROOM : CATTIER
Gehrke, Ingmar & Zarlowski, Philippe “Modelling Cross-National variations in Management
Control Practises: the Example of France and Germany”
Herath, Kanthi , Williams, Robert & Herath Anushka “Corporate Culture in Family-Managed
Businesses: the Case of Dilmah Tea in Sri Lanka”
Mattimoe, Ruth B.T. “Empirical Evidence of Factors Influencing Room Rate Pricing and
Marketing Strategy in the Irish Hotel Industry”
MANAGEMENT ACCOUNTING IN THE PUBLIC SECTOR
Chairperson: Wai-Fong Chua
ROOM : A
Catelli, Armando & Cisneros, Antonio Napoleón Capito & Bonizio, Roni Cleber “Proposal for
an Investment Program Selection Model in the Public Sector: a Case Study in Sao Paolo State –
Brazil”
Enquist, Bo “The Dialectic between Governance and Management-Accounting /Control: The
Case of Public Transport in Sweden”
Syakhroza, Akhmad “Planning and Power in the Public Sector Companies: A Study of Banking
Industry in Indonesia”
STRATEGIC PERFORMANCE MEASUREMENT
Chairperson: Juhani Vaivio
ROOM : BIBLI.
Campbell, Dennis & Datar, Srikant & Kulp, Susan & Narayanan, V. G. “Using Non-Financial
Measures for Evaluating Business Strategy"
Löning, Hélène & Besson, Madeleine “Can the Distribution Channels Explain Differences in
Marketing and Sales Performance Measurement Systems ? : Results from Exploratory case
Studies”
Puolamäki, Esa “Strategic Management Accounting and Reproduction of Corporate Rationale”
5
Friday 13 December 2002
10.30-12.00 Parallel sessions
ACTIVITY-BASED COSTING
Chairperson: John Innes
ROOM : CATTIER
Lyly-Yrjänäinen, Jouni & Paranko, Jani “Applying a Product Portfolio in Resource and Activity
Assignment”
Vieira, Rui “Management Accounting Change in the Financial Services Sector: The Case of
Activity-Based Costing in a Portuguese Bank”
MANAGEMENT ACCOUNTING AND STRATEGY
Chairperson: Frank Moes
ROOM : A
Chenhall, Robert H. “Integrative Strategic Performance Measurement Systems: Strategy,
Strategic Alignment of Manufacturing, Learning and Organizational Performance”
Gerdin, Jonas & Greve, Jan “Forms Contingency Fit in Management Accounting Research – a
Critical Review"
Jorissen, Ann & Laversen, Eddy & Martens, Rudy & Reheul, Anne-Mie “The Relationship
between Management Accounting Systems, Firm Strategy, Perceived Environmental
Uncertainty, Networking, CEO Characteristics and Performance in SMEs”
MANAGEMENT ACCOUNTING IN NETWORK RELATIONSHIPS
Chairperson: Paolo Quattrone
ROOM : Bibli.
Andon, Paul J. & Baxter, Jane A., & Chua, Wai-Fong “Managing in Hybrid Forms: the
Utilisation of Management Accounting in Emerging Third Spaces”
Kulmala, Harri I. “Accounting in Customer-Supplier Relationships - Developing Cost
Management in Network Environment”
Langfield-Smith, Kim & Smith, David “Control Systems and Trust in Outsourcing
Relationships”
6
15.30-17.00 Parallel sessions
COST BEHAVIOUR
Chairperson: Shannon Anderson
ROOM : CATTIER
Fechner, Harry “Overhead Cost Distribution: Assignable or Allocatable?”
Weiss, Dan “On Fixed Costs and Capacity”
Wiersma, Eelke “Asymmetric Cost Behavior: the Managerial Evaluation System, Flexibility of
Resources, Economies of Scale, and Predictability of Activity Levels as Drivers of Stickiness”
SURVEYS OF MANAGEMENT ACCOUNTING PRACTICES
Chairperson: Teemu Malmi
ROOM : A
Abdel-Kader, Magdy, Robert Luther, Magda Abou-Seada "Management Accounting Practices
in the UK Food and Drinks Industry"
Nunes, Rosa Maria Correia & São Marcos, Jorge Manuel & Rodrigues, Ana Isabel da Costa
Natividade “Portuguese Hotel Sector: A Survey on Cost Accounting”
Sulaiman, Suzana “Management Accounting Change in Malaysian Manufacturing
Organizations”
VALUE-BASED MANAGEMENT ACCOUNTING
Chairperson: Hanno Roberts
ROOM : BIBLI.
Marcinkowska, Monika “Measures for the Monitoring of Bank Value Creation”
Saulpic, Olivier & Tanguy, Hervé “Implementing Financial Value Measures in Management
Control: Results from a Case Study”
Wall, Friederike & Schröder, Regina “Customer Value Accounting: Empirical Motives and
Conceptual Elements”
7
Saturday 14 December 2002
9.00-10.30 Parallel sessions
ROOM : CATTIER
MANAGEMENT ACCOUNTING AND INFORMATION SYSTEMS
Chairperson: Jan Mouritsen
Amigoni, Franco & Caglio, Ariela, & Ditillo, Angelo “Dis-Integration Through Integration: the
Emergence of Accounting Information Networks”
Maten van der, Robert “Horizontal Supervision on Independent Public Agencies: The "Fit"
between Information Requirements and Information needs: an Empirical Research”
Spathis, Charalambos & Constantinides, Sylvia “ERP Systems and Management Accounting
Practice”
MANAGEMENT ACCOUNTING PRACTICES IN CHANGE
Chairperson: Kim Langfield-Smith
ROOM : A
Ahrens, Thomas & Chapman, Chris “Coercive and Enabling Systems : Reframing Financial
Control in a Restaurant Chain”
Tuomela, Tero-Seppo & Partanen, Vesa “Restructuring the Accounting Function - Antecedents,
Barriers and Consequences”
Vaivio, Juhani & Järvenpää, Marko “Management Accounting Practises and Organizational
Transformation: Exploring the Emergence of New Meanings at The Finnish Motor Vehicle
Inspection Ltd.”
PRODUCT COSTING AND INVESTMENT APPRAISAL
Chairperson: Falconer Mitchell
ROOM : Bibli.
Bardy, Roland & Hartgraves, Al “ABC: Pitfalls and Problems - Caveats and Remedies Is There a
"Transatlantic Divide"?”
Healy, Margaret “Rethinking Investment Appraisal: Insights from a Dynamic Capabilities
Viewpoint”
Pereira, Samuel “Homogenous, Non-homothetic Technologies and Product Costing”
8
11.00-12.30 Parallel sessions
MANAGEMENT ACCOUNTING INNOVATIONS
Chairperson: William Nixon
ROOM : CATTIER
Emsley, David “Innovativeness and the Role Involvement of the Management Accountant”
MacDonald, Laura D. & Richardson, Alan J. “Management Accounting System Innovation:
Insights from Dual Core Theory”
Solle, Guy & Rouby, Evelyne “Competence Based Management: the New Posture of
Management Accounting And Management Control”
MANAGING INTELLECTUAL CAPITAL
Chairperson: Chris Chapman
ROOM : A
Chang, Linda “Managing Intellectual Capital: How Professional Service Firms Manage the
Paradox of Individual Creativity and Productivity”
Chung, Lai Hong “Exploring the Context of Knowledge Management Using a Triangulation of
Methods”
Thrane, Sof & Mouritsen, Jan “Network Enterprises and Networking : Issues of Management
and Management Technologies in Inter-Organisational Relations”
PERFORMANCE MEASUREMENT AND INCENTIVES
Chairperson: Robert Chenhall
ROOM : Bibli.
Bol, Jasmijn C. & Moers, Frank “Information Asymmetry and Performance Measurement and
Reward Systems: A Field Study of Cooperative Banks”
Gibbs, Michael & Merchant, Kenneth A. & Van der Stede, Wim A., & Vargus, Mark E. “Causes
and Effects of Subjectivity in Incentives”
Gosselin, Maurice “An Empirical Study of Performance Measurement in Manufacturing Firms”
9