Conference Researching Management Accounting and Control: Reflections on its impact and
implications for the future
8-9 June 2017, Groningen, The Netherlands
organized by the Department of Accounting, Faculty of Economics and Business, University of Groningen, in
cooperation with Management Control Association (MCA)
sponsored by CIMA, KNAW, MCA, research school SOM University of Groningen
venue: Het Kasteel, Melkweg 1, 9718 EP Groningen
see for the location the following link: find Het Kasteel with Google Maps
programme Thursday 8th June 2017
10.00
10.30-11.00
11.00
12.00-13.00
registration opens, start of the conference;
coffee/tea
Room Congreszaal
Welcome address by Herman de Jong
(dean of the Faculty of Economics and
Business of the University of
Groningen),Elaine Harris (Management
Control Association) and Paula van VeenDirks (head of the Accounting
Department,)
Plenary speaker Cristiano Busco
presentation and discussion
lunch
1
13.00-13.30
13.30-14.00
14.00-14.30
Parallel sessions
room: Congreszaal
chair: Bob Scapens
SungHwan Chai, Analysing sociomaterial
imbrication: Big data in hotel’s service
performance measurement and
management
Discussant: Elaine Harris
Terhi Chakhovich & Oana Apostol,
Objectivity or different levels of
subjectivity: A sociomaterial study on the
measurement of the quality of the indoor
air
Discussant: SungHwan Chai
Paula van Veen-Dirks & Jeltje van der
Meer-Kooistra, The governance of projectbased outsouring relationships: extending
the time and scope perspectives
Discussant: Fredrik Nilsson
14.30-15.00
coffee/tea break
15.00-15.30
Plenary speaker Wim van der Stede
presentation (teleconference)
15.30-16.00
Parallel sessions
room: Congreszaal
chair: Henk von Eije
Mohammed Hassan Albergley & H.
Yazdifar, Balanced Scorecard
implementation and environmental
room: 1.04
chair: Kristina Linke
Berend van der Kolk & Leon Stam, Agencyinspired control in a stewardship
environment – The case of an ownership
change of a family firm
Discussant: Ed Vosselman
Andrea Bellissario, Sandra Tillema, Martijn
van der Steen & Andrea Appolloni, Making
strategy practical through organizational
learning: Interactive controls as encoded
knowledge
Discussant: Klaus Derfuss
Monica Franco-Santos, David Otley & Pilar
Rivera-Torres, Performance management
practices: A current choice or a
consequence of the past
Discussant: Anna-Karin Stockenstrand
room: 1.12
chair: Reinald Minnaar
Brendan Clerkin & Martin Quinn,
Management accounting at international
development NGOs: Some theoretical
beginnings
Discusssant: Reinald Minnaar
Pieter Jansen, Using management
accounting to shape long-term values
Discussant: Lucia Bellora-Bienengräber
room: 1.04
chair: Hanno Roberts
Michelle Carr, Barbara Flood & Bernard
Pierce, A ‘package’ of management
control practices: An exploratory analysis
room: 1.12
chair: Sophie Maussen
Francesco Chiaravalloti, How organization
studies can contribute to a more refined
taxonomy of accountability forms for the
2
David Tylor, Robyn King & David Smith,
Management control system, heterarchy
and innovation: A case study of a start-up
company
Discussant: Mohammed Hassan Albergley
16.00-16.30
uncertainty: the contingent fit and
financial performance effectiveness – A
case study in Libya
Discussant: Vlad Porumb
Ricardo Malagueῆo, Ernesto LopezValeiras & Jacobo Gomez-Conde, Balanced
Scorecard in small and medium-sized
enterprises
Discussant: Henk von Eije
16.45-17.45
Plenary speaker John Burns
presentation and discussion
19.00
conference dinner
venue: restaurant De Pauw, Gelkingestraat
52, 9711 NE Groningen
during an economic and fiscal crisis
Discussant: Michael Grant
Robert W. Scapens, Anna-Karin
Stockenstrand, Logics and liminality:
Understanding post crisis reporting
requirements in a well-functioning bank
Discussant: Martijn van der Steen
3
study of the impact of public management
reforms on public and publicly funded
organizations
Discussant: Ivo de Loo
Asako Kimura, Stephen Jollands &
Michiyasu Nakajima, The multiple effects
of calculative devices: From management
control to management controlling
Discussant: Sandra Tillema
programme Friday 9th June 2017
Parallel sessions
room: Congreszaal
chair: Henk ter Bogt
Karin Brunsson, The teachings of
management accounting and control
Discussant: Henk ter Bogt
room: 1.04
chair: Michelle Carr
Klaus Derfuss, The interrelation of budget
slack with performance: A meta-analysis
Discusssant: David Otley
9.30-10.00
Leanne Johnstone, Accounting for the
environment: A gap between theory and
academic practice?
Discussant: Martin Quinn
Therese de Groot & Arco van de Ven,
Opening the black box: An in-depth
analysis of controllers’ accounting choices
Discussant: Ricardo Malagueῆo
10.00-10.30
H.J. van Roekel & M.P. van der Steen,
Integration as unrealised ideal of ERP: ERP
implementation as skilful punctualisation
of networks
Discussant: Jacqueline Drost
Stefan Linder, Adrian Zicari, Bernard Leca
& Marie Kerveillant, It’s not only what you
do, it’s also how you do it: Design choices
about management accounting and
control systems and job-related stress
Discusssant: Cheryl McWatters
10.30-11.00
coffee/tea break
11.00-12.00
Plenary speaker Henri Dekker
presentation and discussion
12.00-13.00
lunch
9.00-9.30
4
room: 1.12
chair: Max Visser
Graziano Coller & Paolo Collini, Bridging
the reality gap: Full-cost pricing and profit
maximization
Discussant: Mirghani Ahmed
Michael Grant & Fredrik Nilsson, The
production of strategic and financial
rationales in capital investments:
Judgment based and intuitive expertise
Discussant: Terhi Chakhovich
Sophie Maussen & Sophie Hoozée, The
accuracy of time-estimates in time-driven
costing systems: The influence of task
interruption an estimation process
Discussant: Dennis Veltrop
13.00-13.30
Parallel sessions
room: Congreszaal
chair: Sandra Tillema
Marc Janka, Xaver Heinicke & Thomas W.
Guenther, Management innovation:
Beyond ‘good’ and ‘evil’ of formalization
Discussant: Stephen Jollands
13.30-14.00
Martijn van der Steen & Wil van Erp,
Accounting and control and institutional
complexity: Challenges to the professional
autonomy of the professions
Discussant: Jaromir Junne
14.00-14.30
Basil P. Tucker & Cheryl S. McWatters, The
unfilled potential of social network theory
in management accounting research
Discussant: Hanno Roberts
14.30-15.00
coffee/tea break
15.00-15.30
Panel discussion with keynote speakers
15.30-16.30
Bob Scapens & Closing of the conference
room: 1.04
chair: Karin Brunsson
A.M. Abdel-Halim & M.N. Ahmed, Testing
the validity and usefulness of four
proposed performance management
frameworks: A case study investigation
Discussant: Bob Scapens
Lucia Bellora-Bienengräber, Klaus Derfuss
& Jan Endrikat, The levers of control, their
antecedents and their consequences: A
meta-analytical examination of more than
20 years of research
Discussant: Stefan Linder
Rúben Silva Barros & Ana Maria Dias
Simões da Costa Ferreira, A descriptive
case study on the interplay of levers of
control framework and innovation
Discussant: Graziano Coller
drinks
5
room: 1.12
chair: Francesco Chiaravalloti
Marta de Almeida, The private party
perception of Public-Private Partnerships’
renegotiations
Discussant: Arco van de Ven
Jacqueline S. Drost, Reinald A. Minnnaar,
Max Visser & Ed Vosselman, Accounting in
public sector organizations: From (p)representation to performativity
Discusssant: Berend van der Kolk
Pieter Kamminga & Ivo de Loo, ‘What a
wonderful world!’: Accountability and
social space in a top level amateur choir
Discussant: Francesco Chiaravalloti