Kari LUKKA
The rate of change in the practice of and research on management accounting appears to be increasing. Many organisations are attempting to change their existing, or implement new and innovative, management accounting practices, based on new management accounting and business organisation ideas, techniques, processes, strategies, systems, and information. New challenges to management accounting are continuously emerging, not least in the form of various inter-organisational business arrangements, which function in-between traditional markets and hierarchies, and due to rapid digitalisation of many business activities. Consequently, a multitude of new forms of accountability arrangements as well as measurement and reporting systems and procedures are currently in the process of becoming shaped. While much innovation and implementation concentrates on new cost and/or performance measurement systems, there is increasing attention in practice and research to the effectiveness of budgeting systems, and possible new designs for budgeting or systems to replace budgeting have emerged. In addition, there is also change related to the roles of management accountants in organisations. Current developments outlined above provide many new opportunities for innovative management accounting research, and for a fruitful integration of existing management accounting knowledge and the currently emerging practice issues. While management accounting researchers already have a wide set of philosophical approaches and research methods to study management accounting, there is value gained from the introduction and use of new research philosophies and research methods, as they provide opportunities to learn about management accounting practices through new lenses. It is likely that researchers investigating the emerging challenges confronting management accounting outlined above will benefit from the development and use of innovative research approaches and methods in order to conduct high-quality scholarly research on management accounting practices. The purpose of this fourth “New Directions in Management Accounting” conference, like its three predecessors, is to examine innovative management accounting practices and innovative methods to research them. The conference will consist of plenary sessions and research paper presentations. The specific topic of the 2004 conference is “Management accounting around the world”, with five plenary presentations on the state of innovative practices and research methods in various parts of the world.
Submission of papers that deal with innovative management accounting practices, theories, and research methods are particularly relevant to this conference. For reference, papers on the following types of issues are welcomed warmly: PRACTICE:
The conference will consist of plenary sessions and research paper presentations. Plenary speakers will focus on analysing and discussing innovative management accounting practices and research methods in various parts of the world. The plenary speakers and their geographic areas are:
Please click HERE to download the conference programme.
TIMING The conference is scheduled to end at approximately 3 pm on Saturday December 11, 2004. http://www.eiasm.be/contactus/howtoreach/index.html !!!!We recommand you to arrange your accommodation in Brussels AS QUICKLY AS POSSIBLE. In case you need a hotel reservation, here are 2 hotels suggested. You are requested to contact the hotel directly to make your booking. or send a fax 02/ 221 15 99 and indicate that it is for the "EIASM conference " * Hotel Ibis (Ste Catherine) Cancellations made before December 1, 2004 will be reimbursed minus 20% of the total fee. No reimbursement will be possible after that date. Payments should be made by :
ADMINISTRATION Ms. Graziella Michelante - EIASM Conference ManagerEIASM - RUE FOSSÉ AUX LOUPS - 38 - BOX 3 - 1000 BRUSSELS - BELGIUM Tel: +32 2 226 66 62 - Fax: Email: michelante@eiasm.be |