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Rue d'Egmont 11 1000 Brussels Brussels, 12 – 14 December 2002 Chairpersons

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3nd Conference


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.)


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 ROOM : CATTIER

Chairperson: Michael Shields

Rajiv Banker (University of Texas at Dallas, USA)

“New directions in research on performance drivers”

14.15-14.30 Break

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)

        1. 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

9.05-10.05 Plenary session ROOM : CATTIER

Chairperson: Kari Lukka
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 ROOM : CATTIER

Chairperson Michael Shields

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)

17.00-17.15 Break
17.15-18.15 Plenary session ROOM : CATTIER

Chairperson: Kari Lukka

Nils Brunsson (Stockholm School of Economics, Sweden)

“Mechanisms of Hope: Maintaining Beliefs in Rational Organizations”

  1. 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 ROOM : CATTIER

Chairperson Michael Shields

David Larcker (University of Pennsylvania, USA)

“New Directions in Performance Evaluation and Managerial Compensation”

15.00-15.15 Ending of the Conference

Parallel sessions programme
Thursday 12 December 2002
14.30-16.00 Parallel sessions


Chairperson: Michael Bromwich
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 ROOM : A

Chairperson: Al Bhimani
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 ROOM : Bibli.

Chairperson: Wim Van der Stede
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”

16.30-18.00 Parallel sessions

Management Accounting and Culture ROOM : CATTIER

Chairperson: Thomas Ahrens
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 ROOM : A

Chairperson: Wai-Fong Chua
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 ROOM : Bibli.

Chairperson: Juhani Vaivio
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”
Friday 13 December 2002
10.30-12.00 Parallel sessions

Activity-Based Costing ROOM : CATTIER

Chairperson: John Innes
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 ROOM : A

Chairperson: Frank Moes
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 ROOM : Bibli.

Chairperson: Paolo Quattrone
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”

15.30-17.00 Parallel sessions

Cost Behaviour ROOM : CATTIER

Chairperson: Shannon Anderson
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 ROOM : A

Chairperson: Teemu Malmi
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 ROOM : Bibli.

Chairperson: Hanno Roberts
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”

Saturday 14 December 2002

9.00-10.30 Parallel sessions


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 ROOM : A

Chairperson: Kim Langfield-Smith
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 ROOM : Bibli.

Chairperson: Falconer Mitchell
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”
11.00-12.30 Parallel sessions

Management Accounting Innovations ROOM : CATTIER

Chairperson: William Nixon
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 ROOM : A

Chairperson: Chris Chapman

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 ROOM : Bibli.

Chairperson: Robert Chenhall
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”

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