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• BACKGROUND AND PURPOSE
• CALL FOR PAPERS
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• CONFERENCE PROGRAMME
• PRACTICALITIES
• LIST OF PARTICIPANTS
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Kari LUKKA
Turku School of Economics and Business Administration (TSEBA)
Department of Accounting and Finance
Finland

Michael SHIELDS
Eli Broad Graduate School of Management
Michigan State University
U.S.A.

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:

• innovative management accounting practices in particular parts of the world
• management accounting in new organizational designs (flat, horizontal, matrix, network, virtual, team)
• management accounting systems for enterprise resource planning systems, e-commerce, electronic data interchange, electronic meetings, customer relationship management, and supply chain management
• value chain accounting
• new management accounting techniques, processes and information
• linkages between competitive strategy and management accounting
• integration/disintegration of management accounting
• challenges of globalisation for management accounting
• changing roles of management accountants in organizations
• information about what practitioners expect management accounting researchers to do

RESEARCH:

• role of social science and other theories in researching innovative practices
• comparative analyses of various theoretical approaches
• new theories for researching innovative practices
• ways of improving the relevance, validity, and reliability of theory-based empirical research
• role of research design in management accounting studies
• research method issues in researching innovative practices
• innovative ways of conducting management accounting research

The deadline to submit is over !!!!

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:

• Greater China by Chee Chow (San Diego State University, U.S.A.), Rong-Ruey Duh (National Taiwan University, Taiwan), and Jason Xiao (Cardiff Business School, U.K.)
• Germanic countries by Alfred Wagenhofer (University of Graz, Austria)
• Spanish countries by Salvador Carmona (Instituto de Empresa, Spain)
• United Kingdom by Robert Scapens (University of Manchester, U.K.)
• United States by Chris Ittner (University of Pennsylvania, U.S.A.)

Please click HERE to download the conference programme.

TIMING  

The academic programme of the conference will start on Thursday December 9, 2004 at 1 pm. Participants can already arrive at 11 am to register and are free to have lunch in the restaurants or snacks located near the conference place.

The conference is scheduled to end at approximately 3 pm on Saturday December 11, 2004. 


LOCATION

The whole event will take place in the new premises of EIASM (Place De Brouckère-plein 31, 1000 Brussels). These are located on the second floor of the Hotel Métropole.

The Hotel Métropole is marvelously well located right in the historical centre of Brussels, just a few steps away from the “Grand-Place”, the “Bourse” and the “Theatre de la Monnaie” and close to the central and north railway stations, that each have direct connections to Brussels International airport.

For joining instructions, please have a look on :

http://www.eiasm.be/contactus/howtoreach/index.html

or on :

http://www.eiasm.be/contactus/roadmap/index.html

!!!!We recommand you to arrange your accommodation in Brussels AS QUICKLY AS POSSIBLE.
There is a huge medical conference at the same date, therefore, demand for hotels will be very high !!!!

In case you need a hotel reservation, here are 2 hotels suggested. You are requested to contact the hotel directly to make your booking.

* Citadines Apart'hotel (recommanded !!)
51 quai au Bois à Brûler - 1000 Brussels
http://www.citadines.com

Special rates for a studio (for 1-2 pers) : 87 EUR breakfast excluded.(12,5 EUR per pers)
Appartment (for 1-4 pers) : 117 EUR breakfast excluded (12,5 EUR per pers)
To book a room please contact STECATHERINE@CITADINES.COM or GMARGINET@CITADINES.COM

or send a fax 02/ 221 15 99 and indicate that it is for the "EIASM conference "

* Hotel Ibis (Ste Catherine)
Rue Joseph Plateau 2 - 1000 Brussels
http://www.ibishotel.com
Single room : 94 EUR - Double room : 103 EUR
Please only use the special form to book your room. Click HERE to download it and fax it to the mentioned fax number.

RESOTEL can also help you to find a room at a competitive price : info@resotel.be (also valid for the Métropole Hotel !)
Here is the search system of the company RESOTEL : http://www.belgium-hospitality.com/

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 :

• The following credit cards: Visa or Eurocard/Mastercard/Access

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