7th Conference on

Performance Measurement and Management Control

Barcelona, Spain September 18-20, 2013

Conference Venue: Hotel Majestic

PROGRAMME
(September 10)

Chairpersons :
Professor Antonio DAVILA - IESE, University of Navarra, Spain
Professor Eric CAUVIN - IAE Aix Marseille- France

Invited Speakers :
Professor Marc J. EPSTEIN - Rice University , U.S.A
Professor Jean-Franois MANZONI - INSEAD, Singapore

Sponsored by:
 Wednesday, September 18, 2013

08:15 Registration Conference Hall

8:45 9.00 WELCOME SESSION - Egeo & Marmara Room

Professors Marc Epstein, Jean-Franois Manzon and Eric Cauvin

9.00 9:30 Coffee Break - Hall & Bar area

9.30 11.20 PARALLEL SESSIONS

Room Alboran Tirreno Egeo Marmara Adriatico Liguria

Operations Financial Performance Accounting in Performance SMEs Performance Advances in
Management and Measures Emerging Measures for Measurement Control Theory
Control Markets Marketing
9:30 THE EFFECTS OF THE TRADITIONAL ABC AND CORPORATE PERCEPTION OF THE MANAGERIALIZATION PERFORMANCE SIGNS
RELATIONSHIP OF TIME-DRIVEN ABC: AN PERFORMANCE AND MARKETING OF FAMILY SMES: AND PARTICULARITY:
9:55
INTENSITY OF MARKET EXPERIMENTAL FINANCIAL METRICS EVIDENCES FROM DELEUZIAN
COMPETITION AND INVESTIGATION ARCHITECTURE IN ADOPTION AND EASTERN PIEDMONT PERFORMATIVITY OF A
JUST-IN-TIME EMERGING INDUSTRY PERFORMANCE
PRACTICES ON SCHUHMACHER KARL, MARKETS: CLUSTER MATURITY VOLA PAOLA, MEASUREMENT
ORGANIZATIONAL (LAUSANNE UNIVERSITY / ANALYSIS (UNIVERSIT DEGLI STUDI SYSTEM
PERFORMANCE HEC LAUSANNE - CAMPOS JUNIOR DEL PIEMONTE
SWITZERLAND) - MICHAEL KOKOREVA MARIA, HENRIQUE, ORIENTALE - ITALY) - LENNON NIELS
LEONG MICHELE, (THE BURKERT (HIGHER SCHOOL OF (FUNDAO CHIARA MORELLI, JOSEPH,
UNIVERSITY OF ECONOMICS - GETULIO VARGAS - LUCREZIA SONGINI (COPENHAGEN
WESTERN AUSTRALIA - RUSSIA) - ANASTASIA BRAZIL) - DELANE BUSINESS SCHOOL -
AUSTRALIA) - VINCENT STEPANOVA BOTELHO DENMARK) -
CHONG
MICHAEL RUNDUS
9:55 THE FUNCTION OF WHY DO SOME BANKS MANAGEMENT THE IMPACT OF BUDGETING IN SMALL AN ESSAY ON
MANAGEMENT CONSISTENTLY GENERATE CONTROL SYSTEMS SPONSORING ON AND MEDIUM SIZED BUSINESS
10:20
CONTROL SYSTEM AND MORE SHAREHOLDER IN RUSSIA: REVIEW BRAND EQUITY BUSINESSES: A CONTROLLING IN A
PERFORMANCE IN VALUE THAN OTHERS? AND FUTURE AND SALES CONTINGENCY STUDY THEORY-PRACTICE
ENVIRONMENTAL DIRECTIONS PERSPECTIVE
SUPPLY CHAIN LUEG RAINER, (AARHUS HOHENAUER SANDALGAARD NIELS,
MANAGEMENT UNIVERSITY - DENMARK) - BADAEVA TATIANA, ROBERT, (AALBORG UNIVERSITY -
CHRISTIAN SCHMALTZ, (DORTMUND (UNIVERSITY OF DENMARK) - CHRISTIAN BERG TERJE, (BI
YAMANE SATOKA, JESPER AGERHOLM UNIVERSITY - ST. GALLEN - NIELSEN NORWEGIAN
(TOKYO UNIVERSITY OF JENSEN, KASPER WITTRUP GERMANY) - SWITZERLAND) - BUSINESS SCHOOL -
SCIENCE - JAPAN) - SVEN REINECKE NORWAY) -
 TAKAYUKI ASADA
10:20 MANAGEMENT COST MANAGEMENT FOR PERFORMANCE EXPLORING PERFORMANCE A FRAMEWORK FOR
CONTROL SYSTEMS CHANGEABLE EFFECTS OF CUSTOMER- MEASUREMENT SYSTEM UNDERSTANDING THE
10:45
FOR FLEXIBILITY AND PRODUCTION SYSTEMS - A PERFORMANCE DRIVEN, DYNAMIC AND QUALITY CONTINUOUSLY
EFFICIENCY: A CASE SIMULATION-BASED MEASUREMENT KEY MANAGEMENT IN SMALL EVOLVING ROLE OF
STUDY IN A APPROACH AND ITS SYSTEMS PERFORMANCE AND MEDIUM-SIZED THE FINANCE AND
MANUFACTURING IMPLICATIONS FOR COST EVIDENCE FROM A INDICATORS BRAZILIAN ENTERPRISES CONTROLLING
COMPANY ACCOUNTING SYSTEMS TRANSITION FUNCTION
ECONOMY JOHNSON MIKAEL, SANTOS DIEGO,
FUJINO MASAFUMI, MEYER-SCHWICKERATH (KARLSTAD (MACKENZIE TALLBERG ANDERS,
(NIHON UNIVERSITY - BEN, (KARLSRUHE PESALJ BILJANA, UNIVERSITY - PRESBYTERIAN (HANKEN SCHOOL OF
JAPAN) - YAN LI, UNIVERSITY - GERMANY) - (ROTTERDAM SWEDEN) - SARA UNIVERSITY - BRAZIL) - ECONOMICS -
SATOSHI HORII, NORIO MARCEL GEBHARDT UNIVERSITY - DAVOUDI JOSE CARLOS TIOMATSU FINLAND) - MATS
SAWABE NETHERLANDS) - OYADOMARI GLADER
10:45 MULTIPLE HOW CAN SMES TRANSFORMATION CUSTOMER-ORIENTED MANAGEMENT NEED FOR CONTROL:
PERSPECTIVES ON WINEMAKERS KNOW THE OF THE COMPANY IN MEASUREMENT OF CONTROL SYSTEM AS WHY DO MANAGERS
11:20
LOGISTICS COSTS: COST OF THEIR PRODUCT? THE TRANSITIONAL SERVICE A PACKAGE AND CHOOSE CONTROL?
FACTORS RELATED TO EVIDENCE FROM AN ECONOMY: OPERATIONS: A PERFORMANCE IN THE
INFORMATION ITALIAN CASE STUDY IMPLICATIONS FOR BUSINESS-TO- SMALL AND MEDIUM REJC BUHOVAC
PROVISION MANAGEMENT BUSINESS CASE SIZED ITALIAN ADRIANA,
BIONDI LUCIA, (ROMA TRE CONTROL STUDY MANUFACTURING (UNIVERSITY OF
HLINEN HANNE-MARI, UNIVERSITY - ITALY) - LIDIA ENTERPRISES LJUBLJANA -
(TURKU SCHOOL OF DALESSIO, UMBERTO IERMOLENKO OLGA, UKKO JUHANI, SLOVENIA) - GORAN
ECONOMICS - FINLAND) FRANCESE, CARMELA (BODO GRADUATE (LAPPEENRANTA SANTINI FABIO, UNJAR
- GULLUSCIO, ANDREA SCHOOL OF UNIVERSITY OF (UNIVERSITY OF
ROSSI. BUSINESS - TECHNOLOGY - PERUGIA - ITALY) -
NORWAY) FINLAND) - SANNA FRANCESCA PIERRI
PEKKOLA

11.20 11:45 Coffee Break - Hall & Bar area

11.45 13.00 PARALLEL SESSIONS

Room Alboran Tirreno Egeo Marmara Adriatico Liguria

Guiding Behavior Design of Incentive Accounting and Balanced Advances in Accounting and
Systems Government Scorecard Performance Information
Measurement Systems
11:45 GUIDING MANAGERIAL SUPERIORS' MEASURING THE THE USE OF THE MANAGEMENT SEARCHING FOR
BEHAVIOR TOWARD DISCRETIONARY BONUS EFFECTIVENESS BALANCED INDICATOR TREE PERFORMANCE
12:10
THE LONG TERM: THE ADJUSTMENTS IN CASE AND PRODUCTIVITY SCORECARD IN INDICATORS - WHEN
ROLE OF OF NEGATIVE OF GOVERNMENT PORTUGAL: CASTILLO CARLOS, MANAGEMENT
PERFORMANCE UNCONTROLLABLE AGENCIES EVOLUTION AND (UNIVERSITY OF ACCOUNTING CHANGE
MEASUREMENT AND EVENTS: AN EFFECTS ON ALMERA - SPAIN) - MEETS ACCOUNTING
COMPENSATION EXPERIMENTAL LAWRIE GAVIN, ( - MANAGEMENT INFORMATION
SYSTEMS INVESTIGATION OF THE U.K.) - MOSHOBAB CHANGES IN SYSTEMS
INFLUENCE OF EVENT ALKAHTANI PORTUGUESE LARGE IMPLEMENTATION
STERNAD DIETMAR, INFLUENCEABILITY, COMPANIES
(CARINTHIA PERFORMANCE RANKING BREDMAR KRISTER,
UNIVERSITY OF IMPACT, AND SARAIVA HELENA, (THE UNIVERSITY OF
APPLIED SCIENCES - INFORMATION PRECISION (POLYTECHNIC GOTHENBURG -
AUSTRIA) - INSTITUTE OF SWEDEN) - KRISTER
GUILMET TOM, GUARDA - PORTUGAL) BREDMAR, URBAN
(K.U.LEUVEN - BELGIUM) - - MARIA DO CU ASK, ELISABETH
FILIP ROODHOOFT ALVES FRISK, JOHAN
MAGNUSSON
12:10 BEHAVIORAL WHAT IS THE STEERING CITIES LEAN PHILOSOPHY IMPLICATIONS OF THE THE ADOPTION OF EC-
RESPONSES TO PERFORMANCE EFFECT TOWARDS AND BALANCED DECENTRALIZED B2B SYSTEMS AND
12:35
PERFORMANCE OF USING SUSTAINABILITY: THE SCORECARD: WHATS STRUCTURES ON THE THE ENTERPRISES
MEASUREMENT PERFORMANCE ROLE OF FORMAL NEW? ECONOMIC PERFORMANCE IN
DIVERSITY IN MEASURES FOR TOP AND INFORMAL PERFORMANCE JORDAN: EMPIRICAL
 INDIVIDUAL INCENTIVE MANAGEMENT CONTROLS IN BAROMA BASSAM, MEASUREMENT ANALYSIS BY SEM"
PLANS INCENTIVES? THE IMPLEMENTING A (ROME "TOR VERGATA"
CONTINGENT MODEL OF MOBILITY STRATEGY UNIVERSITY - ITALY) - ALMASAN ALINA, ALBAKRI ANAS,
PATELLI LORENZO, STRATEGY. BELLISARIO, ANDREA (WEST UNIVERSITY OF (QATAR UNIVERSITY -
(UNIVERSITY OF CRUTZEN NATHALIE, AND CHIRICO, TIMISOARA - QATAR) -
DENVER - U.S.A.) - PASCH TIMUR, (OPEN (UNIVERSITY OF ANTONIO ROMANIA) - CORINA
UNIVERSITY OF THE LIEGE - HEC - GROSU
NETHERLANDS - BELGIUM) -
GERMANY) -
12:35 GREEN VALUE AND THE USE OF FINANCIAL DESIGNING THE BALANCED REPORTING ENHANCING DYNAMIC
SUSTAINABILITY: A INCENTIVES IN SMES MEASURES OF SCORECARD: NEW FREQUENCY AND PERFORMANCE
13:00
PROPOSAL FOR A NEW EFFECTIVENESS OF ELEMENTS IN SUBSTITUTABLE MEASUREMENT
WEALTH ASSESSMENT LOURENO SOFIA, (ISEG WELFARE SERVICE STRATEGIC TASKS SYSTEMS THROUGH
FRAMEWORK SCHOOL OF ECONOMICS SYSTEM MANAGEMENT OF INFORMATION
AND MANAGEMENT - MILITARY RESOURCES LUKAS CHRISTIAN, SYSTEMS
IANNONE BARBARA PORTUGAL) - SILLANP VIRPI, (JENA UNIVERSITY - INTEGRATION
(TAMPERE SEDYSHEVA GERMANY) -
UNIVERSITY OF MARITANA, (ESTONIAN GULLKVIST BENITA M.,
TECHNOLOGY - BUSINESS SCHOOL - (ABO AKADEMI
FINLAND) - ESTONIA) - UNIVERSITY -
FINLAND) -

13.00 14.30 Lunch - Drolma and Condal Restaurant

14:30 15.45 PARALLEL SESSIONS

Room Alboran Tirreno Egeo Marmara Adriatico Liguria

Performance Non-Financial Accounting and Controlling SMEs Performance Risk
Measures and Performance Change Measurement for Management
Human Resources Measures Management Innovation
14:30 THE IMPACT OF NON-FINANCIAL THE CONSTRAINING IS THERE A GENDER FRAMEWORK OF PERFORMANCE
SUPPORTIVE SUPERVISION PERFORMANCE AND ENABLING ROLES INFLUENCE ON THE ADDRESSING AND MEASUREMENT FOR
14:55
ON COMMITMENT: INDICATORS LEAD TO OF MANAGEMENT PLANNING,CONTROL MEASURING RISKY INVESTMENT
ANALYSING THE FINANCIAL OUTCOMES? CONTROL SYSTEMS IN AND EVALUATION ORGANIZATIONAL DECISIONS UNDER
RELEVANCE OF EMPIRICAL EVIDENCE CRISIS MANAGEMENT PRACTICES IN SMES? CREATIVITY UNKNOWN
EMPOWERMENT AND FROM EGYPTIAN RETAIL PREFERENCES
DISTRIBUTIVE JUSTICE AS BANK POSCH ARTHUR, JORISSEN ANN, KULIKOWSKA-
MEDIATING MECHANISMS (VIENNA UNIVERSITY (UNIVERSITY OF PAWLAK MONIKA, ORTNER JULIA,
IN DIFFERENT CULTURAL FADALY DINA, (ARAB OF ECONOMICS AND ANTWERP - BELGIUM) (UNIVERSITY OF (MAINZ UNIVERSITY -
SETTINGS ACADEMY FOR BUSINESS - AUSTRIA) - - PARICHART ECONOMICS IN GERMANY) - LOUIS
SCIENCE & JOHANNES ASEL MANEEMAI, KRIS KATOWICE - POLAND) VELTHUIS, DAVID
NEVRIES PASCAL, (WITTEN/ TECHNOLOGY & GERHARD HARDIES - KATARZYNA WOLLSCHEID
HERDECKE UNIVERSITY - MARITIME TRANSPORT SPECKBACHER BRATNICKA
GERMANY) - HANNAH - EGYPT) - METWALY,
MLTNER AYMAN, PHD.
MICHELE MORNER
14:55 ROLE OF PERFORMANCE SOCIAL MEDIA MANAGEMENT PAYMENT BACKLOGS - INNOVATION IN THE ENTERPRISE
MANAGEMENT IN PERFORMANCE ACCOUNTING SYSTEMS PROBLEM OF THE PUBLIC SECTOR: IS IT SECURITY:
15:20
DEVELOPING HUMAN MANAGEMENT: A CHANGE. THE ROLE OF MANAGEMENT IN THE MEASURABLE? PERFORMANCE
RESOURCES THROUGH PROCESS-ORIENTED AGENCY AND POLISH SMALL AND MEASUREMENT AND
REFLECTIVE PRACTICES ANALYSIS OF DIRECT INSTITUTIONAL MEDIUM-SIZED KLIMENTOVA SABINA, VALUE
AND MODERATING CONTRADICTIONS ENTERPRISES ( - LUXEMBOURG) CONTRIBUTION
SAUNILA MINNA, EFFECTS
(LAPPEENRANTA MORELLI MARCO, WYSLOCKA ELZBIETA, HARRER JUERGEN,
UNIVERSITY OF MOLINARI MELANIA, (BOCCONI UNIVERSITY (CZESTOCHOWA (EBS BUSINESS
TECHNOLOGY - FINLAND) - (UNIVERSITY OF ST. - ITALY) - ANDREA TECHNICAL SCHOOL - GERMANY)
KATI TIKKAMKI, JUHANI GALLEN - DOSSI UNIVERSITY - - ANDREAS WALD
UKKO SWITZERLAND) - POLAND) -
KLAUTZSCH, ERIK,
PETER MATHIAS
FISCHER, SVEN
REINECKE

15:20 PERFORMANCE RELATIONS BETWEEN UNDERSTANDING MANAGERS' INNOVATIONS IN A THE USE OF

MANAGEMENT SYSTEMS: THE POSITION OF HIERARCHICAL INFORMATION NEEDS KNOWLEDGE-BASED FINANCIAL
15:45
AN ANALYSIS OF THE COMPANIES INTO THE ACCOUNTABILITY BY OF ITALIAN SMALL STRATEGIC INDICATORS TO
CHARACTERISTICS SUPPLY CHAIN AND THE STUDYING ITS AND MEDIUM SIZED PERFORMANCE EVALUATE THE
INFLUENCING THE USE PATTERNS OF ABSENCE. THE BUSINESSES. MEASUREMENT DEFAULT RISK OF A
EFFECTIVENESS AND THE NON-FINANCIAL STRUGGLE OVER ADHERENCE OF SYSTEM LOCAL AUTHORITY:
IMPACT ON EMPLOYEE PERFORMANCE POMPEIIS DECAY ACTUAL CONTROLS EVIDENCE FROM
WORK-RELATED ATTITUDES INDICATORS: A STUDY TO CONTROLLING LO LINDA, (ESC - ITALY
AMONG BRAZILIAN FERRI PAOLO, NEEDS RENNES SCHOOL OF
POP-VASILEVA AGRIBUSINESS (STOCKHOLM BUSINESS - FRANCE) GORI ELENA,
ALEKSANDRA, (MACQUARIE UNIVERSITY - SWEDEN) AURELI SELENA, - (UNIVERSITY OF
UNIVERSITY - AUSTRALIA) - CUNHA CALLADO (UNIVERSITY OF FLORENCE - ITALY) -
KEVIN BAIRD, BILL BLAIR ANTNIO ANDR, ( - BOLOGNA - ITALY) - SILVIA FISSI
BRAZIL) - ALDO FEDERICA SALVATORI
LEONARDO CUNHA
CALLADO, RENATA
PORTO CHAVES

15.45 16:15 Coffee Break - Hall & Bar area

16.15 17.30 PARALLEL SESSIONS

Room: Alboran Tirreno Egeo Marmara Adriatico Liguria

Innovation Construction of Accounting and Mergers and Advances in Accounting and
Management and Performance Organizational Acquisitions Management Control Strategy
 Control Measures Performance Systems
16:15 MEASURING AN DESIGNING A MATURITY DOES PERFORMANCE THE PERFORMANCE NON-ADHERENCE TO GRI CONFIGURATIONS OF
INNOVATION PATH IN THE MODEL FOR MANAGEMENT SYSTEM OF MERGERS AND GUIDELINES IN THE STRATEGY AND
16:40
TEXTILE INDUSTRY PERFORMANCE INFLUENCE ACQUISITIONS IN DISCLOSURE OF CONTROL: A SET-
MEASUREMENT AND ORGANISATIONAL EMERGING CAPITAL ECONOMIC THEORETIC APPROACH
SOMOHANO FRANCISCO MANAGEMENT: PERFORMANCE? CASE MARKETS: NEW PERFORMANCE
M., (UNIVERSITY OF EMPIRICAL EVIDENCE STUDY IN BUSINESS EVIDENCE INDICATORS IN THE BEDFORD DAVID,
CANTABRIA - SPAIN) - FROM FINLAND SECTOR COMPANY ENERGY SECTOR IN (UNIVERSITY OF
FRANCISCO JAVIER GRIGORIEVA BRAZIL: REFLECTIONS TECHNOLOGY SYDNEY -
MARTNEZ-GARCA JSKELINEN AKI, KADAK TARMO, SVETLANA, ON THE CONDITION OF AUSTRALIA) - TEEMU
(TAMPERE UNIVERSITY (TALLINN UNIVERSITY (NATIONAL MANAGEMENT CONTROL MALMI
OF TECHNOLOGY - OF TECHNOLOGY - RESEARCH SYSTEMS
FINLAND) - JUHO-MATIAS ESTONIA) - UNIVERSITY
ROITTO HIGHER SCHOOL OF GARCIA DOS REIS
ECONOMICS - SOLANGE, (UNIVERSITY
RUSSIA) - TATIANA OF SAO PAULO - BRAZIL) -
PETRUNINA YARA C. CINTRA;BRUNO
RUVIER SANTIAGO
DIBBERN;MAISA DE
SOUZA RIBEIRO

16:40 A CONTINGENCY MODEL IT SOUNDS LIKE A DO BACK-OFFICE SELL IT OR LEAVE MATERIALITY AND FREE TO CHOOSE?
OF MANAGEMENT GREAT CONCEPT, BUT SUPPORT PRACTICES IT? - THE IMPACT OF DECISION CONTROL ORGANIZATIONAL
17:05
CONTROL SYSTEMS IN WHAT DO YOU MEAN?: CONTRIBUTE TO FIRM CEO CONTEXT AND THE
INNOVATION COMPANIES: AN ETHNOGRAPHIC PERFORMANCE? AN CHARACTERISTICS MELGIN JARI, (AALTO EVALUATION OF
AN EMPIRICAL ACCOUNT OF THE INVESTIGATION OF ON STRATEGIC UNIVERSITY SCHOOL OF OPPORTUNITIES
INVESTIGATION CONSTRUCTION AND LEAN ACCOUNTING DIVESTITURES ECONOMICS - FINLAND) -
NEGOTIATION OF A NEW PRACTICES LINDER STEFAN,
HAUSTEIN ELLEN, (WEST SUBJECTIVE NIEMANN (ESSEC BUSINESS
OF ENGLAND PERFORMANCE KENNEDY FRANCES, HERMANN-HENNIG, SCHOOL PARIS -
UNIVERSITY / BRISTOL INDICATOR IN A (CLEMSON UNIVERSITY (DORTMUND FRANCE) - JACOB
BUSINESS SCHOOL - U.K.) PHARMACEUTICAL - U.S.A.) - ROSEMARY UNIVERSITY - LYNGSIE; NICOLAI J.
- ROBERT LUTHER, PETER COMPANY FULLERTON, SALLY GERMANY) - FOSS; SHAKER A.
SCHUSTER WIDENER CHRISTIAN GEORGI, ZAHRA
BROGAARD-KAY JACOB, MICHAEL BRANDAU
(COPENHAGEN AND JAN MAMMEN
BUSINESS SCHOOL -
 DENMARK) -
17:05 ACCOUNTING RHYTHMS IN THE INNOVATIVE OPERATING THE MEASUREMENT CONTROL CHAIN BALANCING MCS AND
A PRODUCT INNOVATION POTENTIAL OF CHARACTERISTICS OF OF SYNERGY VALUE CONTAGION STRATEGY USING
17:30
SETTING: HOW PROSUMPTION HIGH PERFORMANCE IN MERGERS AND BUSINESS
BUDGETING FACILITATES AND THE RESULTS OF COMPANIES: ACQUISITIONS REUSEN EVELIEN, TURNAROUND AS LENS:
INNOVATIVE ACTIVITIES IN ENTERPRISES STRATEGIC DIRECTION (VLERICK BUSINESS EVIDENCE FROM AN
A RAPIDLY CHANGING FOR MANAGEMENT FIORENTINO SCHOOL - BELGIUM) - INDONESIAN FAMILY-
ENVIRONMENT DOROTA JELONEK RAFFAELE, KRISTOF STOUTHUYSEN, OWNED BUSINESS
(CZESTOCHOWA NEEDLES BELVERD E., (PARTHENOPE FILIP ROODHOOFT,
HORII SATOSHI, UNIVERSITY OF (DE PAUL UNIVERSITY - UNIVERSITY OF ALEXANDRA VAN DEN ROBERTS HANNO, (BI
(RITSUMEIKAN U.S.A.) - MARK L. NAPLES - ITALY) - ABBEELE, HENDRIK NORWEGIAN BUSINESS
TECHNOLOGY)
UNIVERSITY - JAPAN) - FRIGO, MARIAN STEFANO SLABBINCK. SCHOOL - NORWAY)
CHRIS AKROYD AND POWERS, ANTON GARZELLA FERANITA
NORIO SAWABE SHIGAEV

19.30 20.30 Welcome cocktail at the BARCELO RAVAL HOTEL - Rambla del Raval 17-21 - 08001 Barcelona
 Thursday, September 19, 2013

8:45 9.00 WELCOME AND ANNOUNCEMENTS (Egeo & Marmara Room)

9.00 10.00 PLENARY SESSION (Egeo & Marmara Room)

Using Management Control and Performance Measurement to Solve Global Societal Challenges
Professor Marc Epstein

10.00 10:30 Coffee Break - Hall & Bar area

10.30 11.45 PARALLEL SESSIONS

Room: Alboran Tirreno Egeo Marmara Adriatico Liguria

Knowledge Performance Healthcare and Performance Auditing Research Incentive Systems
Management Measurement Performance Measures and Design
Frameworks Measurement Value Management
10:30 PERFORMANCE THE APPLICATION OF PERFORMANCE CREATING SHARED CONSTRUCTING INTRA-FIRM
INFORMATION AND IMPORTANCE MANAGEMENT VALUE: IMPLICATIONS INDIVIDUAL COMPLEXITYAND
10:55
MANAGERIAL PERFORMANCE SYSTEMS IN HOSPITALS FOR PERFORMANCE PERFORMANCE IN AN LEARNING
KNOWLEDGE NEEDS ANALYSIS TO EVALUATE EMPIRICAL MEASUREMENT AUDIT CONTEXT CAPABILITIES AS
THE QUALITY OF EVIDENCE ON THEIR SYSTEMS DETERMINANTS FOR
LAIHONEN HARRI,
MANAGEMENT DESIGN AND USAGE IN PETERSSON THE EFFECTS OF
(TAMPERE UNIVERSITY
ACCOUNTING SYSTEM THE LIGHT OF FRIGO MARK, (DE PAUL CRISTOFFER, INCENTIVES SYSTEMS
OF TECHNOLOGY -
REGULATORY UNIVERSITY - U.S.A.) (STOCKHOLM ON FIRM
FINLAND) - DR. AKI
RAHMOUNI AHMED INFLUENCES UNIVERSITY - SWEDEN) PERFORMANCE
JSKELINEN, DR.
FATH-ALLAH, -
DANIELA CARLUCCI,
(UNIVERSIT CHOUAIB WENGER FELIX L., WALL FRIEDERIKE,
DR. ROBERTO
DOUKKALI - MOROCCO) (DORTMUND (KLAGENFURT
LINZALONE
- - KARIM CHARAF UNIVERSITY - UNIVERSITY - AUSTRIA)
- AHMED FATH-ALLAH GERMANY) - MAIK
RAHMOUNI LACHMANN
10:55 INFORMATION AND INTEGRATED MISSION ORIENTED COST MANAGEMENT DATA MANIPULATION OF SALESFORCE
COMMUNICATION PERFORMANCE SCORECARD FOR IT ACTIVITIES: A ACCOUNTING INCENTIVE SYSTEMS IN
11:20
TECHNOLOGY IMPACTS MANAGEMENT IMPLEMENTATION IN A CASE STUDY IN THE IT REPORTS: CASE POST- A CHANGING
ON KNOWLEDGE WORK SYSTEMS: JACK OF ALL PUBLIC HOSPITAL. THE DIVISION OF A FRENCH COMPLETION AUDITING ENVIRONMENT: AN
PERFORMANCE TRADES AND MASTER EXPERIENCE OF BANK USING ACTIVITY- OF CAPITAL INTERDISCIPLINARY
OF NONE? PUBLIC HOSPITALS IN BASED COSTING INVESTMENTS REVIEW AND
PALVALIN MIIKKA, POLAND. RESEARCH AGENDA
(TAMPERE UNIVERSITY WEGMANN GREGORY, HUIKKU JARI, (AALTO
OF TECHNOLOGY - PELJHAN DARJA, OSTROWSKA SABINA, (DIJON BOURGOGNE UNIVERSITY SCHOOL GEORGI MICHAEL,
FINLAND) - (UNIVERSITY OF (UNIVERSITY OF UNIVERSITY / IAE OF ECONOMICS - (DORTMUND
LJUBLJANA - SLOVENIA) ECONOMICS IN MANAGEMENT SCHOOL FINLAND) - UNIVERSITY -
- MOJCA MARC KATOWICE - POLAND) - - FRANCE) - GERMANY) - MAIK
ALDONA LACHMANN
FRACZKIEWICZ-
WRONKA, MARIUSZ
BRATNICKI
11:20 STATUS HIERARCHIES RATING YOUR MANAGEMENT MARKET THE CONSUMPTION OF CRITICAL ANALYSIS OF
AND KNOWLEDGE PERFORMANCE ACCOUNTING PERFORMANCE AND PERFORMANCE: ACCOUNTING-BASED
11:45
TRANSFER: DO MANAGEMENT SYSTEM: PRACTICE IN ITALIAN CORPORATE CONFLICTING FRAMES, INCENTIVES IN NON-
INCENTIVES HELP OR A CYBERNETIC HEALTH SECTOR: DISCLOSURE THE STAR ECONOMIES OF WORTH ANGLO-SAXON
HURT? ASSESSMENT WHERE ARE WE? CASE AND ACCOUNTING MULTINATIONALS:
SIGNS IN CULTURAL FINDINGS FROM
HAESEBROUCK O'GRADY WINNIE, VAGNONI EMIDIA, DAL MASO LORENZO, ORGANIZATIONS SWEDISH
KATLIJN, (K.U.LEUVEN - (AUCKLAND (UNIVERSITY OF (UNIVERSITY OF MULTINATIONALS IN
BELGIUM) - UNIVERSITY - NEW FERRARA - ITALY) - FLORENCE - ITALY) - PIBER MARTIN, JAPAN AND KOREA
ALEXANDRA VAN DEN ZEALAND) - STEVE MARCO FAZZINI (INNSBRUCK
ABBEELE, MARTINE MORLIDGE UNIVERSITY - AUSTRIA) CUNNINGHAM GARY,
COOLS - MATTI SKOOG, (ABO AKADEMI
ANDREAS SUNDSTRM UNIVERSITY - SWEDEN)
- ANDRES FRANZN,
LINUS ROGULLA

12:00 13.15 PARALLEL SESSIONS

Room: Alboran Tirreno Egeo Marmara Adriatico Liguria

Levers of Control Controlling Public Sector Designing Social Aspects of Education and
Innovation Control Compensation Accounting Educational
Networks Systems Institutions
12:00 THE EFFECT OF THE ROLE OF PERFORMANCE INCENTIVES AND METAPHORS OF PMS PERFORMANCE
INTERACTIVE CONTROL PERFORMANCE MANAGEMENT COMPENSATION WE LIVE BY - A CASE MANAGEMENT IN
12:25
SYSTEMS AND TEAM MEASUREMENT IN PRACTICES IN THE SYSTEMS FOR CEOS IN STUDY ENGLISH HIGHER
IDENTITY ON TEAM UNIVERSITY-DRIVEN SAUDI ARABIAN THE HEALTH CARE EDUCATION
MEMBERS MOTIVATION SME INNOVATION PUBLIC SECTOR SECTOR. EMPIRICAL JRVENP MARKO, INSTITUTIONS
AND PERFORMANCE NETWORKS EVIDENCE FROM THE (UNIVERSITY OF
LAWRIE GAVIN, ( - U.K.) ITALIAN REGIONAL JYVASKYLA - FINLAND)
GOMEZ-RUIZ LAURA, RANTALA TERO, - MOSHOBAB HEALTH CARE - HENRI TEITTINEN FRANCO MONICA,
(UNIVERSITY PABLO DE (LAPPEENRANTA ALKAHTANI, NUR SYSTEMS. JUKKA PELLINEN (CRANFIELD
OLAVIDE, SEVILLE - SPAIN) - UNIVERSITY OF ANISAH ABDULLAH UNIVERSITY /
DAVID NARANJO-GIL TECHNOLOGY - VAINIERI MILENA, CRANFIELD SCHOOL
FINLAND) - JUHANI (SANT'ANNA SCHOOL OF MANAGEMENT -
UKKO OF ADVANCED U.K.)
STUDIES - ITALY) -
BARBARA BINI, ANNA
CRISTINA FABRIZI,
MASSIMILIANO GALLO
AND SABINA NUTI
12:25 INTERACTIONS BETWEEN THE IMPACTS OF VALUE DISTRIBUTION VARIABLE MANAGEMENT PERFORMANCE
TOP AND MIDDLE PERFORMANCE IN STATE-OWNED COMPENSATION, ACCOUNTING TOOLS MEASUREMENT AND
12:50
MANAGERS: REDEFINITION MEASUREMENT COMPANIES DECISION RIGHTS, AS MEDIATORS OF A MANAGEMENT IN
OF THE INTERACTIVE SYSTEM ON AND PERFORMANCE NEW ORGANISATIONAL GERMAN
LEVER OF CONTROL COLLABORATIVE ZICARI ADRIAN, MEASUREMENT AT CONSTRUCTION: UNIVERSITIES
NETWORK (ESSEC BUSINESS THE PRODUCTION IMPACT ON
 FASSHAUER INGRID, SCHOOL PARIS - LEVEL PHYSICIANS
(UNIVERSITY OF MARNE LA PEKKOLA SANNA, FRANCE) - LUIS MANAGERIAL
GEIGER REBECCA, ( -
VALLE - FRANCE) - (LAPPEENRANTA PERERA JIA YUPING, PRACTICES AND
GERMANY) - ANDREAS
UNIVERSITY OF (FRANKFURT SCHOOL REPRESENTATIONS
ASCHENBRCKER
TECHNOLOGY - OF FINANCE &
FINLAND) - MANAGEMENT - FLACHERE ISABELLE,
GERMANY) - PAULA (ESCP - EUROPE -
VAN VEEN-DIRKS FRANCE)

12:50 RESPONSIBILITY NETWORKS OF THE ROLE OF ON THE MANAGEMENT

ACCOUNTING SYSTEM AS A ACCOUNTABILITY: A TRANSPARENCY AND CONTROLLABILITY ACCOUNTING
13:15
BELIEF SYSTEM CASE STUDY OF THE VOLUNTARY PRINCIPLE AND THE PRACTICES OF SMALL-
DESCENT OF THE DISCLOSURE ON CONSTRUCTION OF MEDIUM SIZED
SAWABE NORIO, (KYOTO SHARD DIRECTORS UNCONTROLLABILITY: ENTERPRISES (SMES):
UNIVERSITY - JAPAN) - COMPENSATION A CASE ON ON-TIME IMPROVING SME
SUMITAKA USHIO FORD CHRIS, CONTROL DELIVERY PERFORMANCE
(LANCASTER PERFORMANCE THROUGH
UNIVERSITY / MANZANEQUE LIZANO MANAGEMENT
MANAGEMENT MONTSERRAT, HANSEN ALLAN, ACCOUNTING
SCHOOL - U.K.) - JAN (UNIVERSITY OF (COPENHAGEN EDUCATION.
PFISTER, DAVID OTLEY CASTILLA LA MANCHA BUSINESS SCHOOL -
- SPAIN) - ELENA DENMARK) - IVAR LUCAS MICHAEL,
MERINO MADRID FRIIS, LINN GEVOLL, (OPEN UNIVERSITY -
TAMAS VAMOSI U.K.) - DR MICHAEL
LUCAS, PROFESSOR
MALCOLM PROWLE,
GLYNN LOWTH.

13.15 14.30 Lunch - Drolma and Condal Restaurant

14:30 15.45 PARALLEL SESSIONS

Room: Alboran Tirreno Egeo Marmara Adriatico Liguria

Control Systems Advances in Evaluating Intangible Governance Inter-Company Entrepreneurship
and Strategy Budgeting Performance Relationships and Control
14:30 DOES A CARROT TRULY THE IMPACT OF HOW BANKS MANAGE TRENDS IN INTRA-GROUP VS. A PROPOSITION ON
HELP TO MOTIVATE? PARTICIPATION IN THE COOPETITIVE EXECUTIVE GENDER INTER-GROUP HOW TO MEASURE THE
14:55
INCENTIVES AND STRATEGY RELATIONSHIPS THROUGH PAY AND INCENTIVE RELATIVE ENTREPRENEURIAL
MANAGERS DEVELOPMENT FORMAL AND INFORMAL GAPS: THE ROLES OF PERFORMANCE PART OF THE
MOTIVATION FOR PROCESS ON CONTROL. BOARD DIVERSITY FEEDBACK: AN PERSONALITY
AUTONOMOUS MANAGERS' CREATION THE CASE OF FRENCH EXPERIMENTAL
STRATEGIC ACTION OF BUDGETARY COOPERATIVE BANKS FRANCO FRANCESCA, STUDY OESTERGAARD
SLACK (LONDON UNIVERSITY ANNEMARIE,
GOMEZ MARIE- SERAN-LUU THUY, / LONDON BUSINESS SNCHEZ EXPSITO (AALBORG UNIVERSITY
LEANDRE, (ESSEC DE BAERDEMAEKER (MONTPELLIER I SCHOOL - U.K.) - MARA J., - DENMARK) -
BUSINESS SCHOOL JOLIEN, (GHENT UNIVERSITY - FRANCE) - MARY ELLEN CARTER; (UNIVERSITY PABLO
 PARIS - FRANCE) - UNIVERSITY - ESTELLE PELLEGRIN- MIREIA GINE DE OLAVIDE, SEVILLE
STEFAN LINDER BELGIUM) - WERNER BOUCHER, CALIN GURAU, - SPAIN) - DAVID
BRUGGEMAN HERV CHAPPERT, NARANJO-GIL
14:55 CEO PERSONALITY DECOUPLING AS A RELATIONSHIPS BETWEEN DO BOARDS RECEIVE CUSTOMIZATION AND ERASE AND REWIND, I
AND MANAGEMENT NEED: SOCIAL AND INTELLECTUAL "BALANCED" MANAGEMENT HAVE CHANGED MY
15:20
CONTROL IN SMALL CONSTRUCTION OF CAPITAL: EMPIRICAL INFORMATION: AN CONTROL: AN MIND: ON THE
FIRMS BUDGETARY SLACK EVIDENCE FROM IC ANALYSIS OF THE ANALYSIS OF MANAGERIAL
FOR LOGISTICS STATEMENTS ANTECEDENTS OF FRANCHISE OVERCONFIDENCE OF
HAAS NORA, (VIENNA THE PROVISION OF CONTRACTS ENTREPRENEURS
UNIVERSITY OF NAZAROVA NADEZDA, DEMARTINI MARIA CHIARA, FINANCIAL AND NON-
ECONOMICS AND (UNIVERSITY OF (UNIVERSITY OF PAVIA - FINANCIAL VERBIEREN SOFIE, VIGLIA GIAMPAOLO,
BUSINESS - AUSTRIA) - NORDLAND - ITALY) - INFORMATION TO THE (K.U.LEUVEN - (UNIVERSIT DEGLI
GERHARD NORWAY) - BOARDS OF NON- BELGIUM) - MARTINE STUDI DEL PIEMONTE
SPECKBACHER LISTED FIRMS COOLS, ALEXANDRA ORIENTALE - ITALY) -
VAN DEN ABBEELE INVERNIZZI, ANNA
JORISSEN ANN, CHIARA, PASSARANI,
(UNIVERSITY OF DIANA ANNA
ANTWERP - BELGIUM)
- YAN DU

15:20 THE STRATEGIC BEYOND OR BETTER THERE IS NOTHING EITHER DO BOARD TRUST-CONTROL FINANCIAL PLANNING
PLANNING PROCESS: BUDGETING: AN GOOD NOR BAD BUT CHARACTERISTICS NEXUS IN INTER- AND CONTROLLING IN
15:45
ITS DESIGN, USE AND ITALIAN SURVEY. THINKING MAKES IT SO. A AND GOOD ORGANIZATIONAL SMALL START-UP
OUTCOME FROM A COMPARATIVE ANALYSIS GOVERNANCE ACCOUNTING COMPANIES:
MANAGEMENT BROCCARDO LAURA, OF SUCCESS INNOVATION PRACTICES AFFECT LITERATURE: STATE ANTECEDENTS AND
CONTROL (UNIVERSITY OF DRIVERS ATTENDING TO CHARITY OF THE ART AND EFFECTS ON COMPANY
PERSPECTIVE TURIN - ITALY) THE NATURE OF THE PERFORMANCE? OPPORTUNITIES FOR PERFORMANCE
PERFORMANCE FUTURE RESEARCH
GNTHER THOMAS, INDICATORS VERBEETEN FRANK, WOUTERS MARC,
(DRESDEN UNIVERSITY (UNIVERSITY OF MINEEV ANDREI, (KARLSRUHE
OF TECHNOLOGY - JIMENEZ-ZARCO ANNA, AMSTERDAM - (BODO GRADUATE UNIVERSITY -
GERMANY) - SCHAFER, (CATALUNYA OPEN NETHERLANDS) - SCHOOL OF GERMANY) - STEFFEN
THOMAS UNIVERSITY - SPAIN) - INES PAOLO PEREGO BUSINESS - NORWAY) MENGEL
GONZALEZ-GONZALEZ,
DAVID CASTILLO-MERINO

15:45 16:15 Coffee Break - Hall & Bar area

16.15 17:30 PARALLEL SESSIONS

Room: Alboran Tirreno Egeo Marmara Adriatico

Measuring and Budgeting Studies Controlling Risk Social Mechanisms Accounting and the
Managing Creativity and of Control Environment
Innovation
16:15 THE EFFECTS OF TIME RESOURCE ALLOCATION WITHIN RISK WEIGHTED REVISITING THE ROLE OF THE UNITED NATIONS
16:40 PRESSURE AND TOURNAMENT
INCENTIVE COMPENSATION
SCHEMES ON GROUP
PERFORMANCE IN A CREATIVE
SETTING
BECKERS NATHALIE,
(K.U.LEUVEN - BELGIUM) -
MARTINE COOLS, ALEXANDRA
VAN DEN ABBEELE
16:40 MEASURING REFLECTIVENESS
AS INNOVATION POTENTIAL - DO
17:05
WE EVER STOP TO THINK
AROUND HERE?
HILDEN SANNA, (TAMPERE
UNIVERSITY OF TECHNOLOGY -
FINLAND) - SANNA PEKKOLA,
JOHANNA RM
17:05
17:30
A BUDGETING GAME: TRUTHFUL MANAGEMENT CONTROL INTER-PROFESSIONAL GLOBAL COMPACT
REPORTING AS DOMINANT SYSTEM DEVELOPMENT DYNAMICS IN THE PROGRESS REPORTS AS
STRATEGY UNDER COLLUSION IN SERVICE PRODUCTION MANAGEMENT CONTROL MANAGEMENT CONTROL
PROCESS INSTRUMENTS FOR
LOHMANN CHRISTIAN, RAUTIAINEN ANTTI, SOCIAL RESPONSIBILITY
(UNIVERSITY OF WUPPERTAL - (UNIVERSITY OF KERN ANJA, (IMPERIAL AT SPANISH UNIVERSITIES
GERMANY) - SANDRO JYVASKYLA - FINLAND) - COLLEGE / MANAGEMENT
LOMBARDO KARI SIPPOLA SCHOOL - U.K.) - CHRIS WIGMORE ALVAREZ
TONI MTT CHAPMAN AND LILI KIHN AMBER, (IE BUSINESS
SCHOOL - SPAIN) -
MERCEDES RUIZ-LOZANO
BUDGETING PRACTICES IN MANAGEMENT SYSTEMS THINKING:THE ENVIRONMENTAL
TIMES OF UNCERTAINTY ACCOUNTING SYSTEMS: THIN BLUE MIND MANAGEMENT
AN INTEGRATED MODEL ACCOUNTING SYSTEMS: A
LORAIN MARIE-ANNE, (ESCP - OF MANAGEMENT HESKETH IAN, REVIEW OF THE
EUROPE - SPAIN) - AURORA ACCOUNTING, RISK (LANCASTER EVIDENCE AND
GARCA DOMONTE, FRANCISCO MANAGEMENT AND UNIVERSITY / PROPOSITIONS FOR
SASTRE PELEZ REWARD SYSTEMS MANAGEMENT SCHOOL - FUTURE RESEARCH
U.K.) -
BROCCARDO LAURA, DERCHI GIOVANNI
(UNIVERSITY OF TURIN - BATTISTA, (LAUSANNE
ITALY) - FRANCESCA UNIVERSITY / HEC
CULASSO ELISA GIACOSA LAUSANNE -
LUCA MARIA MANZI SWITZERLAND) - MICHAEL
BURKERT, DANIEL OYON
BUDGETING & MALE ELEPHANTS DOES STRUCTURE INFORMAL CONTROL IN ENVIRONMENTAL
IN AN UNPREDICTABLE MATTER? A NARRATIVE VOLUNTEER WORK MANAGEMENT CONTROL
ENVIRONMENT - AN CONTENT ANALYSIS OF TEAMS THE ROLE OF SYSTEMS IN SMES - AN
INTRODUCTORY PAPER THE PROCESSES OF CLAN AND PEER IMPLEMENTATION
CIRCULATING RISK CONTROLS FOR SCHEDULE
JONES MARTYN, (UNIVERSITY REPORTS BETWEEN VOLUNTEER
OF WINCHESTER - U.K.) - ORGANISATIONAL LEVELS SATISFACTION AND SEBASTIAN BERLIN-
TURNOVER PTTER JUDIT PTER
CHRISTIANSEN ULRIK, HORVTH, (STUTTGART
(COPENHAGEN BUSINESS KREUTZER MARKUS, UNIVERSITY - GERMANY) -
SCHOOL - DENMARK) - (UNIVERSITY OF ST.
SOF THRANE GALLEN - SWITZERLAND) -
KARIN KREUTZER
19:30 Dinner at CIRCULO ECUESTRE - Balmes, 169 Bis - 08006 Barcelona
 Friday, September 20, 2013
8:45 9.00 WELCOME AND ANNOUNCEMENTS (Egeo & Marmara Room)
9.00 10.00 PLENARY SESSION (Egeo & Marmara Room)
Lifelong learning for leaders (and personal change for all of us): Challenges and opportunities
Professor Jean-Franois Manzoni
10.00 10:30 Coffee Break - Hall & Bar area
10.30 11.45 PARALLEL SESSIONS
Room: Alboran
Controlling
Investment Decisions
10:30 10:55 MANAGERIAL INCENTIVES
FOR CAPACITY INVESTMENT
DECISIONS
LOHMANN CHRISTIAN,
(UNIVERSITY OF WUPPERTAL
- GERMANY) -
10:55 11:20 BUSINESS STRATEGY AND
THE MANAGEMENT CONTROL
PROCESS IN CAPITAL
BUDGETING
SHIMIZU NOBUMASA,
(WASEDA UNIVERSITY -
JAPAN) - AKIKO TAMURA
11:20 11:45 VALUE OR CAPACITY
UTILIZATION AN ANALYSIS
OF TWO COMPETING LOGICS
AND THEIR INTERPRETATION
OF HOW TO SET (TRANSFER)
PRICES
Tirreno
Performance
Measurement Systems
Design
MANAGERIAL INFLUENCE IN
PERFORMANCE
MEASUREMENT SYSTEM
DESIGN: A RECIPE FOR
FAILURE?
WIDENER SALLY, (CLEMSON
UNIVERSITY - U.S.A.) - ANNE-
MARIE KRUIS
TRANSITION TO LEAN
ACCOUNTING: A STRUCTURAL
ANALYSIS
RAFFONI ANNA, (UNIVERSITY
OF EAST ANGLIA - U.K.) -
FRANCO VISANI
ALTERNATIVE MEASURES OF
CORPORATE PERFORMANCE,
REFLECTING THE EVOLVING
INFLUENCE OF MULTIPLE
STAKEHOLDERS
Egeo & Marmara Adriatico
Motivational Implications Measuring Stakeholders
of Management Control
NEED A BREAK? HOW "HOW WELL YOU PUT OUT A
ORGANIZATIONAL CONTROL FIRE: MEASURING
SYSTEMS AFFECT PERCEIVED PERFORMANCE IN A FIRE AND
STRESS IN YOUNG RESCUE SERVICE"
EMPLOYEES
SHAH HAIDER, (UNIVERSITY
KERVEILLANT MARIE, (ESSEC OF HERTFORDSHIRE - U.K.) -
BUSINESS SCHOOL PARIS - TONY ROGERS
FRANCE) - STEFAN LINDER
THE RELATIONSHIP BETWEEN THE PERFORMANCE
PERFORMANCE MEASURES MEASUREMENT SYSTEM IN
AND EMPLOYEE BEHAVIORAL ITALIAN LOCAL GOVERNMENT,
OUTCOMES: THE MEDIATING THE CASE STUDY: REGION
ROLE OF PROCEDURAL LOMBARDIA
FAIRNESS AND TRUST
GESUELE BENEDETTA,
TAN SHARON LC, (SINGAPORE (PARTHENOPE UNIVERSITY
POLYTECHNIC - SINGAPORE) - OF NAPLES - ITALY) - ROSA
DEBBIE P.S. CHIA, CHONG M MOCCIA
LAU
PARTICIPATION IN GOAL STAKEHOLDERS
SETTING AND GOAL INFORMATION NEEDS OF A
COMMITMENT: A NEW NPO FOR PERFORMANCE
PERSPECTIVE ON THE EVALUATION PURPOSES
MEDIATING ROLE OF
FAIRNESS PERCEPTIONS FRANCISCO LUS,
 SIDOROVA YULIA, ( POLYTECHNIC INSTITUTE OF
BALSLEV LARS, (POLYTECHNIC UNIVERSITY GROEN BIANCA, (UNIVERSITY TOMAR - PORTUGAL) - MARIA-
(COPENHAGEN BUSINESS OF MILAN - ITALY) - JACOPO OF AMSTERDAM - CEU ALVES
SCHOOL - DENMARK) - FRIIS, RADAELLI NETHERLANDS) - FRANK
IVAR AND THRANE, SOF ZIJLSTRA
12.00 13.15 PARALLEL SESSIONS

Room: Alboran Tirreno Egeo & Marmara Adriatico

Accounting for Social Accounting and Project
Responsibility Management
12:00 12:25 FACTORS OF ADOPTION OF EXAMINING THE
ENVIRONMENTAL SOCIAL COLLABORATION OF
RESPONSABILITY CONTROL MANAGEMENT ACCOUNTANTS
SYSTEMS IN SPAIN IN PROJECT MANAGEMENT
AMAT ORIOL, (POMPEU FABRA MALAGUENO RICARDO,
UNIVERSITY - SPAIN) - (UNIVERSITY OF ESSEX - U.K.)
FABIENNE VILLESEQUE- - OLAF HOFFMANN, YANNICK
DUBUS, ANNE-LAURENCE DE HARLEZ
LAFONT
12:25 12:50 A MODEL FOR CAPTURING, TOWARDS USING SUCCESS
MANAGING AND FACTORS AS INDICATORS OF
CONTROLLING THE COSTS OF PERFORMANCE IN PRODUCT
CORPORATE SOCIAL DEVELOPMENT PROJECTS
RESPONSIBILITY
CEDERGREN STEFAN,
RODRIGUEZ ARNOLDO, (MLARDALEN UNIVERSITY -
(WEBSTER UNIVERSITY - SWEDEN)
U.S.A.)
12:50 13:15 PERFORMANCE
MEASUREMENT OF
EUROPEAN-FUNDED
PROJECTS
CIOCLOV (PETCU)
ALEXANDRA, (WEST
UNIVERSITY OF TIMISOARA -
ROMANIA)
Control in Service Firms International
Management Control
THE EFFECT OF MANAGERS THE RELATIONSHIP BETWEEN
USE OF FINANCIAL AND PERFORMANCE
NONFINANCIAL MEASUREMENT SYSTEMS
PERFORMANCE MEASURES AND STRATEGIC
ON HOTEL PERFORMANCE: PROACTIVENESS IN
EMPIRICAL EVIDENCE FROM MULTINATIONAL
THAILAND ORGANIZATIONS
BANGCHOKDEE SIRILAK, PATELLI LORENZO,
(PRINCE OF SONGKLA (UNIVERSITY OF DENVER -
UNIVERSITY - THAILAND) - U.S.A.)
LOKMAN MIA, SOMKAO
RUNGLERTKRENGKRAI
PERFORMANCE EVALUATION INTERNATIONAL USES AND
PRACTICES IN A EUROPEAN IMPLEMENTATION OF
PUBLICLY FUNDED OPERA SPENDING REVIEWS: A
COMPANY: THE OBJECTS OF PROPOSAL FOR A NEW
ACCOUNTABILITY COMPREHENSIVE TAXONOMY
CHIARAVALLOTI FRANCESCO, ERBACCI ANGELO,
(UNIVERSITY OF GRONINGEN/ (POLYTECHNIC UNIVERSITY
FACULTY OF ECONOMICS AND OF MILAN - ITALY) - TOMMASO
BUSINESS - NETHERLANDS) - AGASISTI, MARIKA ARENA,
GIUSEPPE CATALANO
MONITORING THE EXTERNAL MEASURING PERFORMANCE
BUSINESS ENVIRONMENT: A IN THE FRAMEWORK OF
MULTIPLE STAKEHOLDERS
CASE STUDY OF A PRODUCER
VALUE CREATION: THE
AND DISTRIBUTOR OF EVIDENCE FROM RUSSIAN
ELECTRICITY IN CLOSELY- HELD COMPANIES
SWITZERLAND
IRINA IVASHKOVSKAYA
DAVILA, ANTONIO (IESE- (HIGHER SCHOOL OF
ECONOMICS, DEPARTMENT
SPAIN), DANIEL OYON (HEC
OF FINANCE, MOSCOW -
LAUSANNE), MAEL SCHNEGG
(HEC LAUSANNE)

13:15 13.45 FINAL PLENARY SESSION - (Egeo & Marmara Room)

Professors Marc Epstein, Jean-Franois Manzoni and Eric Cauvin
13:45 Lunch and End of the Conference - Drolma and Condal Restaurant