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9TH CONFERENCE ON PERFORMANCE MEASUREMENT AND
MANAGEMENT CONTROL
LIST OF ACCEPTED PAPERS TO BE PRESENTED
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COMPREHENSIVE PERFORMANCE MEASUREMENT SYSTEMS AND FOOTBALL PLAYER SATISFACTION: THE INFLUENCE OF
ENVIRONMENTAL VARIABLE
AMIRUDDIN ROZITA, (UNIVERSITY KEBANGSAAN MALAYSIA - MALAYSIA) - AZLINA ZID
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PERFORMANCE MEASUREMENT AND MANAGEMENT SYSTEMS AND STRATEGY: A STRUCTURED LITERATURE REVIEW
BARTOLINI MONICA, (UNIVERSITY OF BOLOGNA - ITALY) - NICOLA CASTELLANO, KATIA CORSI, GRAZIANO COLLER,
VINCENZO FASONE, FRANCESCA BERNINI, ANDREA CARDONI, LUCA FORNACIARI
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MAKING STRATEGY PRACTICAL THROUGH ORGANIZATIONAL LEARNING: INTERACTIVE CONTROLS AS ENCODED
KNOWLEDGE
BELLISARIO ANDREA, (UNIVERSITY OF GRONINGEN/ FACULTY OF ECONOMICS AND BUSINESS - NETHERLANDS) - SANDRA
TILLEMA; MARTIJN VAN DER STEEN; ANDREA APPOLLONI
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HOW MUCH ATTENTION DO EVALUATORS PAY ON CSR INFORMATION IN A BALANCED SCORECARD PERFORMANCE
EVALUATION AND BONUS ALLOCATION DECISION – AND DOES THIS MATTER? AN EYE-TRACKING EXPERIMENT.
BELLORA-BIENENGRAEBER LUCIA, (HAMBURG UNIVERSITY - GERMANY) - LASSE MERTINS ALEXANDER BASSEN
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HOW FRONT-OFFICE EMPLOYEES’ DECISION RIGHTS AND INCENTIVE SYSTEMS INFLUENCE ORGANIZATION FINANCIAL AND
NON-FINANCIAL PERFORMANCE
BENET NATHALIE, (TOULOUSE 1 CAPITOLE UNIVERSITY - FRANCE) - AUDE DEVILLE KARINE RAIES
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AN EXPLORATORY STUDY OF THE RELATIONSHIP BETWEEN INCENTIVES AND PERFORMANCE/ SATISFACTION OF SME
MANAGERS.
BEROVA ALVES IRYNA, (LISBON UNIVERSITY - PORTUGAL) - SOFIA LOURENÇO
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ROLES OF FINANCE ORGANIZATIONS
BORUP KRISTENSEN THOMAS, (AALBORG UNIVERSITY - DENMARK) - HENRIK NIELSEN
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AN EXPLORATORY STUDY ON ERM CONFIGURATIONS OF NON-FINANCIAL FIRMS
BRAUMANN EVELYN, (VIENNA UNIVERSITY OF ECONOMICS AND BUSINESS - AUSTRIA) -
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CAUSE AND EFFECT: HOW STRATEGIC PERFORMANCE MEASUREMENT SYSTEMS SHAPE AND REFLECT MANAGERS’
CAUSAL MENTAL MODELS
BROWN DAVID, (UNIVERSITY OF TECHNOLOGY SYDNEY - AUSTRALIA) - LEWIS, RACHAEL SUTTON, NICOLE
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HOW CHANGES IN THE COMPENSATION REGIME AFFECT EFFORT AND RISK-TAKING
BRUGGEN ALEXANDER, (MAASTRICHT UNIVERSITY - NETHERLANDS) - NAOMI SODERSTROM
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LEVERS OF CONTROL: THE IMPACT OF BELIEFS AND BOUNDARIES ON EMPLOYEES’ COMPLIANT BEHAVIORS
BURNEY LAURIE, (BAYLOR UNIVERSITY - U.S.A.) - ROBIN RADTKE
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THE IMPACT OF ORGANIZATIONAL CHANGES ON MANAGEMENT CONTROL IN A PUBLIC HOSPITAL GROUP – WHY AND
HOW?
CRUZ ISABEL, (UNIVERSITY OF COIMBRA - PORTUGAL) - PAULO FILIPE DIZ
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OPERATIONAL PERFORMANCE AND BUDGET CONSTRAINTS: CASE STUDY IN A PUBLIC HOSPITAL SPECIALIZED IN
HEMATOLOGY.
CUNHA CALLADO ANTÔNIO ANDRÉ, (UFRPE - BRAZIL) - CALLADO, FÁBIA MICHELLE RODRIGUES DE ARAÚJO
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MANAGEMENT ACCOUNTANTS: THEIR ROLES, ORGANIZATIONAL AND PROFESSIONAL COMMITMENT, AND INSTRUMENTS
USED
DE LOO IVO, (NYENRODE UNIVERSITY - NETHERLANDS) - PAULA VAN VEEN-DIRKS
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ALTERING CLINICAL PRACTICE PATTERNS BY ESTABLISHING A DIALOGUE ON PRODUCTIVITY USING BENCHMARKING
REPORTS
DERICHS DAVID, (AALTO UNIVERSITY SCHOOL OF BUSINESS - FINLAND) - MALMI, TEEMU SIVAK, EDWARD
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THE BALANCED SCORECARD: JUDGMENTAL EFFECTS OF PERFORMANCE MEASURES LINKED TO STRATEGY
DRECHSLER CHRISTOPH, (UNIVERSITY COLLEGE DUBLIN - IRELAND) -
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ENABLING AND COERCIVE TYPE OF CONTROL, AND WHAT IS IN-BETWEEN.
EKSTRÖM CECILIA, (OEREBRO UNIVERSITY - SWEDEN) -
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MCSS AS PACKAGES AND EFFICIENCY IN SMES: A COUTRY/INDUSTRY FOCUSED EXPLORATORY ANALYSIS
ELISEI LUCA, (UNIVERSITY OF PERUGIA - ITALY) - TEEMU MALMI FABIO SANTINI
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UNDERSTANDING ORGANIZATIONAL CONTROL IN THE CONTEXT OF REMOTE WORKING: A META-SYNTHESIS OF EMPIRICAL
RESEARCH
ERRICHIELLO LUISA, (CNR - NATIONAL RESEARCH COUNCIL OF ITALY - ITALY) - PIANESE TOMMASINA
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INTEGRATED REPORTING – A SYSTEMATIC REVIEW OF PREVIOUS FINDINGS AND AN AGENDA FOR FUTURE RESEARCH
ESCH MARTIN, (EUROPEAN BUSINESS SCHOOL REICHARTSHAUSEN - GERMANY) - PHILIPP THIELE
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HOW VALID AND RELIABLE ARE BRAND VALUATION METHODS?
FISCHER MARC, (UNIVERSITY OF COLOGNE - GERMANY) - REX DU TOBIAS HORNIG
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MANAGEMENT INCENTIVE SCORECARDS AT HIGH PERFORMANCE COMPANIES: IMPLICATIONS FOR PERFORMANCE
MEASUREMENT SYSTEMS AND GOVERNANCE
FRIGO MARK, (DE PAUL UNIVERSITY - U.S.A.) - NEEDLES, BELVERD JR. POWERS, MARIAN GRAZIANO, RON SHIGAEV,
ANTON
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ABSORPTION COSTING AND INCENTIVE ISSUES
FRIIS IVAR, (COPENHAGEN BUSINESS SCHOOL - DENMARK) - TAMAS VAMOSI
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OPERATIONAL CAPABILITIES AND MARKET PERFORMANCE: EVALUATION UNDER THE ABSORPTIVE CAPACITY AND
MANAGEMENT PROCESSES
GOMES DULTRA-DE-LIMA RONALDO, (MACKENZIE PRESBYTERIAN UNIVERSITY - BRAZIL) - OYADOMARI, JOSÉ CARLOS
TIOMATSU MENDONÇA NETO, OCTÁVIO RIBEIRO - CHEN, YEN-TSANG
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TRANSLATING SUSTAINABLE AND SMART CITY STRATEGIES INTO PERFORMANCE MEASUREMENT SYSTEMS
GROSSI GIUSEPPE, (KRISTIANSTAD UNIVERSITY - SWEDEN) - SARA BRORSTRÖM, DANIELA ARGENTO, ANNA THOMASSON,
ROLAND ALMQVIST
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ENVIRONMENTAL MANAGEMENT CONTROL SYSTEMS: A CONSTRUCT VALIDATION STUDY ON DIMENSIONS AND MEASURES
GUENTHER EDELTRAUD MARTHA, (DRESDEN UNIVERSITY OF TECHNOLOGY - GERMANY) - ENDRIKAT, JAN WU, QI
NISHITANI, KIMITAKA KOKUBU, KATSUHIKO GUENTHER, THOMAS
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SMALL MEDIUM ENTERPRICES (SMES) ACCOUNTANT FIRM, MCS THEORETICAL MODEL.
GULLKVIST BENITA M., (HANKEN SCHOOL OF ECONOMICS - FINLAND) - KULLMAN, CHRISTER
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CONTEMPORARY BUDGETING PRACTICES – A SURVEY OF LARGE EUROPEAN COMPANIES
GULLKVIST BENITA M., (HANKEN SCHOOL OF ECONOMICS - FINLAND) -
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THE INTEGRATION OF ENVIRONMENTAL AND GENERAL MANAGEMENT CONTROL SYSTEMS: REVISITING GOND ET AL. (2012)
GÜNTHER THOMAS, (DRESDEN UNIVERSITY OF TECHNOLOGY - GERMANY) - KAJIWARA, TAKEHISA; JANKA, MARC;
HEINICKE, XAVER; ENDRIKAT, JAN
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HISTORY OF PERFORMANCE MEASUREMENT SYSTEMS IN THE AUSTRALIAN HIGHER EDUCATION SECTOR
GUTHRIE JAMES, (MACQUARIE UNIVERSITY - AUSTRALIA) - SARDESAI, A
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THE IMPACT OF KNOWLEDGE BALANCE SHEETS: PERFORMANCE MEASUREMENT OF THE AUSTRIAN UNIVERSITY SYSTEM
IN TRANSFORMATION
HABERSAM MICHAEL, (UNIVERSITY OF INNSBRUCK - AUSTRIA) - MARTIN PIBER MATTI SKOOG
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OFFICE REQUIRED? THE EFFECTS OF LOCATION AND DISCRETION ON PRODUCTIVE AND REPORTING TASKS
HAESEBROUCK KATLIJN, (MAASTRICHT UNIVERSITY - NETHERLANDS) - ALEXANDER BRÜGGEN CHRISTOPH FEICHTER
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A CROSS-FUNCTIONAL REFLECTION ON PERFORMANCE MANAGEMENT AND ITS SCOPE: ON THE NATURE AND ROLES OF
PERFORMANCE INFORMATION
HANSEN ALLAN, (COPENHAGEN BUSINESS SCHOOL - DENMARK) -
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DESIGN AND USE OF MANAGEMENT ACCOUNTING PRACTICES IN FAMILY BUSINESSES: A CONFIGURATIONAL APPROACH
HEINICKE XAVER, (DRESDEN UNIVERSITY OF TECHNOLOGY - GERMANY) - STEFANIE EINHORN, GUENTHER THOMAS W.
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TOWARDS A HIGHER SOPHISTICATED USE OF ACCRUAL ACCOUNTING IN MUNICIPALITIES: FOR A GOOD MARRIAGE IT
NEEDS MORE THAN A YES
HIRSCH BERNHARD, (MUNICH UNIVERSITY OF THE FEDERAL ARMED FORCES - GERMANY) - CHRISTIAN NITZL, DENNIS
HILGERS
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INNOVATION PROCESS AND DIGITIZATION IN PROFITABILITY OF THE PRIVATE HEALTHCARE SMES IN FINLAND
HOLOPAINEN RIIKKA, (UNIVERSITY OF EASTERN FINLAND - FINLAND) - MERVI NISKANEN, SARI RISSANEN
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THE ROLE OF PERFORMANCE MEASUREMENT IN SUPPORTING SUPPLIER-PURCHASER VALUE CREATION
JÄÄSKELÄINEN AKI, (TAMPERE UNIVERSITY OF TECHNOLOGY - FINLAND) - OTTO THITZ JUSSI HEIKKILÄ
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MANAGEMENT INNOVATION: BEYOND THE "GOOD" AND "EVIL" OF FORMALIZATION
JANKA MARC, (DRESDEN UNIVERSITY OF TECHNOLOGY - GERMANY) - HEINICKE, XAVER GUENTHER, THOMAS W.
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LINKING INNOVATION MEASUREMENT TO AN IMPLEMENTATION FRAMEWORK
KLASSEN MARK, (UNIVERSITY OF SASKATCHEWAN - CANADA) - BROOKE DOBNI
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EVOLVING FINANCIAL ACCOUNTABILITY REFORMS IN GREEK PUBLIC HOSPITALS UNDER CONDITIONS OF ECONOMIC
DISTRESS.
KOTSIAS STYLIANOS, (THE AMERICAN COLLEGE OF GREECE - GREECE) - AUDREY S PATERSON, WILLIAM J JACKSON
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MEASURING AND MANAGING THE PERFORMANCE OF THE FIRM’S EXTERNAL SUPPLIERS
KRAUSE DANIEL, (COLORADO STATE UNIVERSITY - U.S.A.) - DAVIDE LUZZINI
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WHEN IS $1,000,000 GREATER THAN $1 MILLION? THE EFFECTS OF NUMEROSITY AND CONSTRUAL LEVELS ON
PERFORMANCE EVALUATION
KUANG XI, (GEORGIA INSTITUTE OF TECHNOLOGY - U.S.A.) - LI, ZIYANG HE, XIQIONG JORDAN SAMET
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BRIDGING THE GAP BETWEEN POLICY EVALUATION AND POLICY-MAKING ANALYSES: A CONCEPTUAL RESEARCH WITH
“EVIDENCES
KUDO HIROKO, (CHUO UNIVERSITY - JAPAN) -
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MANAGING PERFORMANCE DIALOGUE IN LOCAL GOVERNMENT
LAIHONEN HARRI, (UNIVERSITY OF TAMPERE - FINLAND) - RAJALA, TOMI VAKKURI, JARMO
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THE EFFECTS OF SUBJECTIVITY ON PERCEIVED PROCEDURAL JUSTICE:
EXPLORING CONTEXTUAL AND TRADE-OFF EFFECTS OF UNCERTAINTY AND TRUST
LANGEVIN PASCAL, (EM LYON - FRANCE) - MENDOZA CARLA
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FIGHTING COLLUSION THROUGH DISPARITY: AN EXPERIMENTAL INVESTIGATION OF THE EFFECT OF PAY DISPERSION ON
COLLUSION IN TOURNAMENTS
LIBBY THERESA, (UNIVERSITY OF WATERLOO - CANADA) - KUN HUO LAN GUO
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COERCIVE USE OF AN ENABLING MANAGEMENT CONTROL SYSTEM: CULTIVATING NEW BEHAVIOURS IN ESTABLISHED
FIRMS
LIEW ANGELA, (UNIVERSITY OF AUCKLAND - NEW ZEALAND) -
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DOES THE CEO MAKE THE DIFFERENCE? BUDGETING PRACTICES IN EMERGING MARKET SMES
LINDER STEFAN, (ESSEC BUSINESS SCHOOL PARIS - FRANCE) - ZOR, GULSUM ALICI
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THE SUBJECTIVE PERFORMANCE EVALUATION EFFECT ON MANAGERIAL INTENTION TO TURNOVER, IDENTIFICATION AND
PERFORMANCE
LOURENÇO SOFIA, (ISEG LISBON SCHOOL OF ECONOMICS AND MANAGEMENT, UNIVERSIDADE DE LISBOA - PORTUGAL) IRYNA ALVES
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OPERATIONAL CONTROL PRACTICES:
THE IMPACT OF IMBRICATION IN A COMPLEX PROCESS INDUSTRY SETTING
LOWE ALAN, (RMIT-ROYAL MELBOURNE INSTITUTE OF TECHNOLOGY - AUSTRALIA) - FAZLIN ALI
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EXAMINING THE ROLE OF MEASUREMENT COMPLETENESS WITHIN A PACKAGE OF CONTROLS SUPPORTING INNOVATION
MACKEY JAMES, (CALIFORNIA STATE UNIVERSITY - U.S.A.) - JOHNNY DENG
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A PERFORMANCE MEASUREMENT APPROACH TO DEFINING AND MEASURING RESEARCH RELEVANCE: EVIDENCE FROM
UNIVERSITY SENIOR MANAGEMENT
MALINA MARY, (UNIVERSITY OF COLORADO DENVER - U.S.A.) - BASIL TUCKER
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TOP MANAGEMENT MOTIVATION FOR COMPLIANCE AND THE IMPLEMENTATION OF EXTERNAL REGULATION
METZL MARIUS, (VIENNA UNIVERSITY OF ECONOMICS AND BUSINESS - AUSTRIA) - SPECKBACHER, GERHARD
KARRENBROCK, PIA
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THE IMPACT OF ATTITUDES TOWARDS PLANNING AND MANAGEMENT ACCOUNING ON SYSTEMS FOR PLANNING
MANAGEMENT ACCOUNTING– CHANGES OVER TIME IN AUSTRIANS SMALL- AND MEDIUM SIZED ENTERPRISES
MOEDRITSCHER GERNOT, (KLAGENFURT UNIVERSITY - AUSTRIA) -
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HOW MANAGEMENT CONTROL SYSTEMS HELP TO ATTAIN ORGANIZATIONAL AMBIDEXTERITY
MOELLER KLAUS, (UNIVERSITY OF ST. GALLEN - SWITZERLAND) - PHILIPP WENIG
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AUDIT QUALITY - A QUESTION OF PERFORMANCE
MUELLER CLAUDIA, (UNIVERSITY OF INNSBRUCK - AUSTRIA) - SABINE GRASCHITZ
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EFFECTIVE ACCOUNTING PROCESSES: THE ROLE OF FORMAL AND INFORMAL CONTROLS
MÜLLER-STEWENS BENEDIKT, (UNIVERSITY OF ST. GALLEN - SWITZERLAND) - THOMAS GACKSTATTER KLAUS MÖLLER
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INTEGRATED REPORTING AND SUSTAINABILITY REPORTING: FURTHER EVIDENCE OF HIGH PERFORMANCE COMPANIES
NEEDLES BELVERD E., (DE PAUL UNIVERSITY - U.S.A.) - MARK FRIGO MARIAN POWERS ANTON SHIGAEV
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THE ROLE OF BUSINESS INTELLIGENCE IN THE PRODUCTION, TRANSMISSION AND RECEPTION OF PMS INDICATORS: A
CASE STUDY
NESPECA ANDREA, (ANCONA UNIVERSITA' POLITECNICA DELLE MARCHE - ITALY) - MARIA SERENA CHIUCCHI
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COMPARISON OF CRITICAL SUCCESS FACTORS (CSFS) IDENTIFICATION METHODS
NIEMIEC ANDRZEJ, (POZNAN UNIVERSITY OF ECONOMICS - POLAND) -
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THE EFFECT OF RISK PREFERENCE ON THE RELATIONSHIP BETWEEN PERFORMANCE-BASED INCENTIVE SYSTEM AND
FOREIGN SUBSIDIARY PERFORMANCE
NISHII TAKESHI, (SENSHU UNIVERSITY - JAPAN) - TAKAHITO KONDO
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THE CASE OF PARTIAL LEAST SQUARES (PLS) PATH MODELING IN MANAGERIAL ACCOUNTING RESEARCH
NITZL CHRISTIAN, (UNIVERSITY OF THE GERMAN FEDERAL ARMED FORCES MUNICH - GERMANY) - WYNNE W. CHIN
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TRUSTING CHARITIES TO PERFORM: HOW CHARITIES’ PERFORMANCE MEASUREMENT AND ACCOUNTABILITY PRACTICES
BUILD, MAINTAIN AND DISRUPT STAKEHOLDER TRUST
NORTHCOTT DERYL, (AUCKLAND UNIVERSITY OF TECHNOLOGY - NEW ZEALAND) - YANG, CHERRIE
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HOW CAN ORGANIZATIONS IMPROVE THE ADAPTIVE CAPACITY OF ACCOUNTING INFORMATION SYSTEMS? AN EMPIRICAL
STUDY IN THE HEALTHCARE SETTING
OPPI CHIARA, (SANT'ANNA SCHOOL OF ADVANCED STUDIES - ITALY) - ABERNETHY MARGARET VAGNONI EMIDIA
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MONEY OR FAME? FINANCIAL AND NONFINANCIAL INCENTIVES FOR IMPROVING CARBON PERFORMANCE
OTT CHRISTIAN, (EUROPEAN UNIVERSITY VIADRINA - GERMANY) - ENDRIKAT, JAN
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DOES THE ALIGNMENT BETWEEN STRATEGIES AND INDICATORS AND THE USE OF MANAGEMENT CONTROL TECHNIQUES
INFLUENCE PERFORMANCE?
OYADOMARI JOSÉ CARLOS TIOMATSU, (INSTITUTO PRESBITERIANO MACKENZIE - BRAZIL) - DULTRA-DE-LIMA, RONALDO.
AGUIAR, ANDSON. ALVES, CARLA.
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THE EVOLUTION OF MANAGEMENT CONTROL FUNCTION IN A TRANSITION CONTEXT. THE CASE OF THE REPUBLIC OF
MOLDOVA
PALADI IRINA, (PARIS X NANTERRE UNIVERSITY - FRANCE) - PIERRE FENIES
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THE PERFORMANCE EFFECTS OF ORGANIZATIONAL ARCHITECTURE
PALMER RICHARD, (SOUTHEAST MISSOURI STATE UNIVERSITY - U.S.A.) - ANTONIO DAVILA MAHENDRA GUPTA
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PERFORMANCE MEASUREMENT IN MARKETING CHANNELS
PARMENT ANDERS, (STOCKHOLM BUSINESS SCHOOL - SWEDEN) -
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REFRAMING PERFORMANCE MEASUREMENT AND MANAGEMENT FOR A MATRIX ORGANIZATION
PEKKOLA SANNA, (LAPPEENRANTA UNIVERSITY OF TECHNOLOGY - FINLAND) - LAIHONEN, HARRI
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STRATEGY AND ORGANISATIONAL PERFORMANCE: THE ROLE OF RISK MANAGEMENT SYSTEM MATURITY
PELJHAN DARJA, (UNIVERSITY OF LJUBLJANA - SLOVENIA) - DANIJELA MILOŠ SPRCIC MARC MOJCA
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MANAGEMENT ATTENTION IN PERFORMANCE MEASUREMENT: A SYSTEMATIC LITERATURE REVIEW OF THEORIES FOR
PHENOMENON-BASED RESEARCH
PFEFFERKORN TOM, (HERIOT-WATT UNIVERSITY EDINBURGH - U.K.) - UMIT BITITCI WILLIAM JACKSON
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OVERCOMING VALIDITY PROBLEMS WITH THE DESIGN OF EPMS IN AN AGRICULTURAL SETTING.
PHAM HANNAH, (UNIVERSITY OF TECHNOLOGY SYDNEY - AUSTRALIA) - SUTTON, BRUCE BROWN, PAUL BROWN, DAVID
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CONCEPTUALIZATIONS OF PERFORMANCE: MEASURING THE IMPACT OF PARTICIPATORY CULTURAL INITIATIVES
PIBER MARTIN, (UNIVERSITY OF INNSBRUCK - AUSTRIA) - LUCIA BIONDI DEMARTINI PAOLA PAOLONI NICCOLÒ
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ENHANCING PERFORMANCE MANAGEMENT SYSTEM EFFECTIVENESS
POP-VASILEVA ALEKSANDRA, (MONASH UNIVERSITY - AUSTRALIA) - KEVIN BAIRD
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MATERIALIZING RADICAL INNOVATION CAPABILITY: A MANAGEMENT CONTROL PERSPECTIVE
POSCH ARTHUR, (VIENNA UNIVERSITY OF ECONOMICS AND BUSINESS - AUSTRIA) - ISABELLA GRABNER MARKUS
WABNEGG
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PERFORMANCE MEASUREMENT PRACTICES IN THE MOROCCAN SMALL AND MEDIUM SIZED ENTERPRISES: AN
EXPLORATORY STUDY
RAHIM ZINEB, (UNIVERSITÉ HASSAN PREMIER SETTAT - MOROCCO) - MOHAMED LOTFI
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EXERCISING MANAGEMENT CONTROL THROUGH PERFORMANCE DIALOGUE
RAJALA TOMI, (UNIVERSITY OF TAMPERE - FINLAND) - LAIHONEN, HARRI
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RESISTANCE IN THE NAME OF DISCIPLINE : MAINTAINING COMMAND AND CONTROL CULTURE IN THE FRENCH ARMED
FORCES.
REDSLOB LUDIVINE, (EM LYON - FRANCE) - JÉRÉMY, MORALES
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MANAGEMENT CONTROLS ENABLING AMBIDEXTERITY IN PROJECTS: EXPLORING THE DYNAMICS
REYNAERT WARD, (GHENT UNIVERSITY - BELGIUM) - WERNER BRUGGEMAN
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UNDERSTANDING THE DEVELOPMENT OF PERFORMANCE MEASUREMENT MODELS– THE NATURE AND MICROFOUNDATIONS OF BUSINESS SYSTEM CONTROL
ROJAS PATRICIO, (UNIVERSIDAD DE LOS ANDES - CHILE) -
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PERFORMANCE MANAGEMENT IN HEALTH CARE: THE CASE OF BEST/WORST PERFORMERS THROUGH ADMINISTRATIVE
DATA
ROSHANGHALB AFSANEH, (POLYTECHNIC UNIVERSITY OF MILAN - ITALY) - MAZZALI, CRISTINA LETTIERI, EMANUELE
PAGANONI, ANNA MARIA
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SEARCHING FOR LOST PERFORMANCE. NEW DRIVERS FROM EXPERIMENTAL PRACTICES IN HOSPITALS' COST
ACCOUNTING
RUSSO SALVATORE, (CA' FOSCARI UNIVERSITY OF VENICE - ITALY) - LORENZO DORIGO
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DIFFERENCES OF PERFORMANCE MEASUREMENT METHODS USED IN PUBLIC AND PRIVATE SECTOR (IN CULTURAL AND
CREATIVE INDUSTRIES)
SASSI MARGE, (UNIVERSITY OF TARTU - ESTONIA) -
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LITERATURE REVIEW OF PERFORMANCE MANAGEMENT FOR URBAN WATER UTILITIES IN EMERGING MARKETS
SATTAROV MUROD, (RIGA INTERNATIONAL SCHOOL OF ECONOMICS AND BUSINESS ADMINISTRATION - LATVIA) - VOLKOVA
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EXPLORING AND VISUALIZING A CONTROLLER FUNCTION’S CONSENSUS ON INTRA-FUNCTIONAL CONTROLLING
OBJECTIVES
SCHÄFFER UTZ, (WHU - OTTO BEISHEIM SCHOOL OF MANAGEMENT - GERMANY) - CHRISTIAN BECHTHOLDT MARKO
REIMER
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HOW DO CONTROLLER ROLES SHAPE STRATEGIC DECISION-MAKING? THE IMPORTANCE OF COGNITIVE FLEXIBILITY IN
THE CONTROLLER-MANAGER INTERACTION
SCHÄFFER UTZ, (WHU - OTTO BEISHEIM SCHOOL OF MANAGEMENT - GERMANY) - SEBASTIAN P. L. FOURNÉ - DANIEL
GUESSOW
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PROFESSIONAL PERFORMANCE AND BUREAUCRATIC BENCHMARKING INFORMATION
SCHNEIDER MELANIE LUCIA, (COPENHAGEN BUSINESS SCHOOL - DENMARK) - MATTHIAS D. MAHLENDORF UTZ SCHÄFFER

BARRIERS TO THE IMPLEMENTATION OF SUSTAINABILITY REPORTING IN FOOD AND BEVERAGE PROCESSORS: A CASE OF
THAILAND
SETTHASAKKO WATCHANEEPORN, (THAMMASAT UNIVERSITY - THAILAND) -
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THE IMPACTS OF ORGANIZATIONAL DYSFUNCTION ON BUDGETING, MANAGERS’ FORECAST AND EARNINGS MANAGEMENT
SHIMIZU NOBUMASA, (WASEDA UNIVERSITY - JAPAN) - KOHEI, ARAI KAZUTOSHI, YANAI AKIKO, TAMURA
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BUSINNESS PERFORMANCE ANALYTICS & ICT. ISSUES AND CHALLENGES
SILVI RICCARDO, (UNIVERSITY OF BOLOGNA - ITALY) - MONICA BARTOLINI ANNA RAFFONI FRANCO VISANI
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GETTING SHAREHOLDER VALUE FROM BUSINESS INTELLIGENCE AND STRATEGIC PERFORMANCE MEASUREMENT
SYSTEMS
SISKA LADISLAV, (UNIVERSITY OF ECONOMICS IN PRAGUE - CZECH REPUBLIC) -
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AN INTEGRATED FRAMEWORK FOR ANALYZING PERFORMANCE MANAGEMENT SYSTEMS
SKOOG MATTI, (ABO AKADEMI UNIVERSITY - FINLAND) - ROLAND ALMQVIST ULF JOHANSON
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THE CULTURE-PERFORMANCE RELATION IN ACQUISITIONS AND HOW IT IS MANAGED
SMEULDERS DIETER, (KU LEUVEN - BELGIUM) - HENRI C. DEKKER ALEXANDRA VAN DEN ABBEELE
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GOALS AND MANAGERIAL REPORTING HONESTY: CONFLICTING INCENTIVES AND DECISION RESPONSIBILITY
SMITH STEVEN, (BRIGHAM YOUNG UNIVERSITY - U.S.A.) - THERESA LIBBY CHAD PROELL
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MANAGERIAL CONTROL SYSTEMS AS A PACKAGE: A FRAMEWORK FOR FAMILY BUSINESS.
SONGINI LUCREZIA, (BOCCONI UNIVERSITY - ITALY) - PAOLA VOLA
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ECONOMIC INTELLIGENCE POLICIES: REINVIGORATING THE ROLE OF THE STATE IN NATIONAL GOVERNANCE, POLICY
FORMULATION AND PUBLIC ACCOUNTABILITY.
STAN-MADUKA EDNA, (UNIVERSITY OF EAST LONDON - U.K.) - NWANKWO SONNY
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PERFORMANCE MEASUREMENT AND FAMILINESS: WHY FAMILY FIRMS MAKE LESS USE OF PERFORMANCE MEASURES.
STROBELE ALEXANDER, (ULM UNIVERSITY - GERMANY) - SEEMANN, ANDRE
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STUDYING MCS PACKAGE DESIGN THROUGH MANAGERS’ CONTROL CHOICES
SUTTON NICOLE, (UNIVERSITY OF TECHNOLOGY SYDNEY - AUSTRALIA) - DAVID BROWN
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RESPONSIBILITY ACCOUNTING AND MANAGERIAL BEHAVIOUR IN THE CONTEXT OF INTER-TEMPORAL DEPENDENCY
SUZUKI HIROYUKI, (UNIVERSITY OF BRISTOL - U.K.) -
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MANAGEMENT CONTROL AND STRATEGY RESEARCH: CONCEPTUALISING NEW RESEARCH OPPORTUNITIES
THAMBAR PAUL, (MONASH UNIVERSITY - AUSTRALIA) -

THE ROLE OF MANAGEMENT ACCOUNTANTS IN RISK MANAGEMENT: AN EXPLORATORY STUDY IN A LARGE BANK
TILLEMA SANDRA, (UNIVERSITY OF GRONINGEN/ FACULTY OF ECONOMICS AND BUSINESS - NETHERLANDS) - PAULA VAN
VEEN-DIRKS

CHANGING FAST AND SLOW: A LONGITUDINAL CASE STUDY ON THE CALIBRATION OF MANAGEMENT CONTROL ELEMENTS
IN A GLOBAL MANUFACTURING COMPANY
TOLDBOD THOMAS, (AALBORG UNIVERSITY - DENMARK) - BEREND VAN DER KOLK

THE UNFILLED POTENTIAL OF SOCIAL NETWORK THEORY IN MANAGEMENT ACCOUNTING RESEARCH
TUCKER BASIL, (UNIVERSITY OF SOUTH AUSTRALIA - AUSTRALIA) - CHERYL MCWATTERS

CONFLICTING BELIEFS ABOUT PERFORMANCE MEASUREMENT IN THE PUBLIC SECTOR: A COGNITIVE DISSONANCE
PERSPECTIVE
VAN DER KOLK BEREND, (IE BUSINESS SCHOOL - SPAIN) - WESLEY KAUFMANN

SUSTAINABLE HUMAN RESOURCES MANAGEMENT AND INTERNATIONAL STANDARDS OF CSR: SEEKING AN INTEGRATION
THROUGH AN EMPIRICAL ANALYSIS.
VARRA LUCIA, (UNIVERSITY OF FLORENCE - ITALY) - MARZIA TIMOLO

PERCEPTIONS OF MANAGEMENT TOWARDS THE DESIGN AND USE OF AN EXTERNALLY IMPOSED MANAGEMENT CONTROL
SYSTEM
VEGA PEREZ MIGUEL, (IÉSEG SCHOOL OF MANAGEMENT - FRANCE) - BREDA SWEENEY & GERALDINE ROBBINS

HETEROGENEITY AND HOMOGENEITY OF MANAGEMENT CONTROL SYSTEMS USE IN LARGE NORDIC COMPANIES
WILLERT JEANETTE, (COPENHAGEN BUSINESS SCHOOL - DENMARK) - MIKKO SANDELIN

EXAMINATION APPROPRIATENESS OF INTERDEPENDENCE OF BALANCED SCORECARD DIAGNOSTIC AND INTERACTIVE
USE IN CHINESE MANUFACTURING INDUSTRY
XI MINMIN, (COVENTRY UNIVERSITY / BUSINESS SCHOOL - U.K.) -

MY GIFT TO YOU, PAID BY HIM: THE DARK SIDE OF RECIPROCITY IN HIERARCHICAL ORGANIZATIONS
YANG DI, (GEORGIA INSTITUTE OF TECHNOLOGY - U.S.A.) - JASON (XI) KUANG