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8TH CONFERENCE ON NEW DIRECTIONS IN MANAGEMENT ACCOUNTING


BRUSSELS, DECEMBER 12-14, 2012
CHAIRPERSONS

Kari LUKKA
Turku School of Economics (TSE)

Michael SHIELDS
Eli Broad Graduate School of Management - Michigan State University
 

SPONSORED BY

The support of the CIMA General Charitable Trust is gratefully acknowledged.’

BACKGROUND AND PURPOSE

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 ideas, practices, strategies, structures, processes, systems, and information.

A number of new challenging objects of measurement and control have recently emerged, including intellectual capital and networks of organisations. The roles and designs of budgeting systems appear to be changing. While much of this innovation and implementation concentrates on new costing or performance measurement systems, 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 accounting knowledge and the currently emerging practice issues.

The purpose of this conference, like its seven predecessors, is to examine innovative management accounting practices and innovative ideas about how to conduct research on them. The conference will consist of plenary sessions and research paper presentations.

The general theme for this next conference is
"Innovations in management accounting practice and research”.

The invited plenary speakers are:
 

  •  Ramji Balakrishnan, University of Iowa, USA
  •  Chris Chapman, Imperial College, UK
  •  Steve Kachelmeier, University of Texas, USA
  •  Teemu Malmi, Aalto University, Finland

    Their presentations will cover issues like the role and contributions of numerical simulation experiments in management accounting; researching costs and costing systems in healthcare organizations; the influence of management accounting practices, in particular incentives, on individual, team, and organizational creativity and innovation; and how management controls can support innovations in organizations.
     

CALL FOR PAPERS

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 (e.g., 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 globalization 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 theoretical perspectives 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 SUBMISSION DEADLINE IS OVER

 

The papers will be considered for presentation at concurrent sessions by the Programme Committee, and a response will be given by 15 October 2012.

There will be an appointed discussant for each paper presented at the Conference.

CONFERENCE PROGRAMMES & PLENARY SPEECH ABSTRACTS

Please click HERE to download the program overview
Please click HERE to download the parallel sessions program

The four plenary speech abstracts :

Ramji Balakrishnan, University of Iowa, USA
“The Role for Numerical Experiments in Research: Implications for Management Accounting”

Christopher S. Chapman, Imperial College, UK
“The research and practice of costing in healthcare” 

Steven J. Kachelmeier, The University of Texas at Austin, USA
“From Assembly to Design: Incorporating Creativity and Innovation into the Study of Performance-Contingent Compensation”

Teemu Malmi, Aalto University, Finland
“Management controls to support innovations in organizations – some insights from contemporary research”

EDEN DOCTORAL SEMINAR ON PRODUCING AND EVALUATING KNOWLEDGE IN MANAGEMENT ACCOUNTING

An EDEN ( EIASM's Doctoral Education Network) seminar is proposed jointly with this Conference.

For more details, click HERE

PRACTICALITIES

The conference will start on Wednesday December 12, 2012 around 1 pm and is scheduled to end at approximately 5 pm on Friday, December 14, 2012.

LOCATION :

The whole workshop will take place in the Hotel Métropole in which the EIASM premises are located (Place De Brouckère-plein 31, 1000 Brussels).

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.

ACCOMMODATION :

* Hotel Métropole ***** (conference location) PLEASE BOOK AS SOON AS POSSIBLE.
Place de Brouckère 31 - 1000 Bruxelles
http://www.metropolehotel.com

During the week :
Superior Single room at € 159 ,-/ night
Superior Double room at € 189,-/night
including buffet breakfast and all taxes !!!
During the week-end :
Superior Single room at € 140 ,-/ night
Superior Double room at € 140,-/night
including buffet breakfast and all taxes !!!

To take advantage of these special rates, please mention “EIASM” when making your reservation. However, according to the period of the booking, some better rates could be offered by contacting the hotel directly. We advice you to check on the web site first.

Contact : Mr.Chafik HABIB - Tel. : + 32 2 214 24 25 or + 32 2 214 24 26 or + 32 2 2142424 - Fax : 32 2 2180240
Email :info@metropolehotel.be

* Hotel NH Atlanta (next door) ****
Boulevard Adolph Max 7
1000 Brussels
Tel 00800 0115 0116 (free of charge) - reservations@nh-hotels.com
Special rate (single or double room) 155 EUR (including breakfast)
Please mention "EIASM " when making your reservation.

* Hotel Marivaux (next door)
Boulevard Adolph Max 98
1000 Brussels - www.marivaux.be

Special rates : please download the booking form HERE to make your reservation
- € 135.00/night (breakfast included) - single / twin / double (please specify your choice)
Daily rate for one night booking only 12.12.2012
-€ 125.00/night (breakfast included) - single / twin / double (please specify your choice)
Daily rate for a two night booking 12.12.2012 + 13.12.2012
- € 85.00/night (breakfast included) - single / twin / double (please specify your choice)
Daily rate for the night of 14.12.2012

* Citadines Sainte-Catherine Bruxelles Apart'hotel (10 minutes walk)
51 quai au Bois à Brûler - 1000 Brussels
Tel 32 2 221 14 11 - Fax 32 2 2211599 -
To book a room, contact
ignacio.sandino@citadines.com and mention EIASM

For a Studio (for 1-2 pers) : 119€ - Breakfast included for 1 person 
For an Apartment (for 1-4 pers) : 159€ - Breakfast included for 1 person 
Additional breakfast : 14€ per person

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

FEE
(VAT excluded)

The fees include participation to the conference, conference documents, 2 lunches, morning and afternoon refreshments and the conference Gala Dinner.

   
For participants affiliated with an institution that is member or associate member of the EIASM's
Academic Council
395,70 € (including 35,70 € VAT)
For participants coming from another academic institution 452,70 € (including 35,70 € VAT)

Cancellations made before November 20, 2012 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

DOWNLOAD LIST OF PARTICIPANTS

DOWNLOAD ACCEPTED PAPERS

ADMINISTRATION

Ms. Graziella Michelante - EIASM Conference Manager
EIASM - RUE FOSSÉ AUX LOUPS - 38 - BOX 3 - 1000 BRUSSELS - BELGIUM
Tel: +32 2 226 66 62 - Fax:
Email: michelante@eiasm.be