09:15 – 09:45 WHEN IS $1,000,000 GREATER THAN $1 MILLION? THE EFFECTS OF NUMEROSITY AND CONSTRUAL LEVELS ON PERFORMANCE EVALUATION KUANG, XI (GEORGIA INSTITUTE OF TECHNOLOGY); LI, ZIYANG;HE, XIQIONG; JORDAN SAMET HOW VALID AND RELIABLE ARE BRAND VALUATION METHODS? FISCHER, MARC (UNIVERSITY OF COLOGNE); REX DU; TOBIAS HORNIG HOW MUCH ATTENTION DO EVALUATORS PAY ON CSR INFORMATION IN A BALANCED SCORECARD PERFORMANCE EVALUATION AND BONUS ALLOCATION DECISION – AND DOES THIS MATTER? AN EYE-TRACKING EXPERIMENT. BELLORA-BIENENGRAEBER, LUCIA (HAMBURG UNIVERSITY); LASSE MERTINS; ALEXANDER BASSEN The Determinants and Effect of the Intensity of Incentive: An Empirical Study NISHII, TAKESHI (SENSHU UNIVERSITY); TAKAHITO KONDO Discussant: Alexander Bruggen (Maastricht University) 09:45 – 10:15 THE SUBJECTIVE PERFORMANCE EVALUATION EFFECT ON MANAGERIAL INTENTION TO TURNOVER, IDENTIFICATION AND PERFORMANCE LOURENÇO, SOFIA (ISEG LISBON SCHOOL OF ECONOMICS AND MANAGEMENT, UNIVERSIDADE DE LISBOA); IRYNA ALVES MEASURING AND MANAGING THE PERFORMANCE OF THE FIRM’S EXTERNAL SUPPLIERS KRAUSE, DANIEL (COLORADO STATE UNIVERSITY); DAVIDE LUZZINI CAUSE AND EFFECT: HOW STRATEGIC PERFORMANCE MEASUREMENT SYSTEMS SHAPE AND REFLECT MANAGERS’ CAUSAL MENTAL MODELS BROWN, DAVID (UNIVERSITY OF TECHNOLOGY SYDNEY); LEWIS, RACHAEL; SUTTON, NICOLE MONEY OR FAME? FINANCIAL AND NONFINANCIAL INCENTIVES FOR IMPROVING CARBON PERFORMANCE OTT, CHRISTIAN (EUROPEAN UNIVERSITY VIADRINA); ENDRIKAT, JAN Discussant: Karen Sedatole (Emory University) 10:15 – 10:45 SUBJECTIVE PERFORMANCE MEASURES AND PERCEIVED PROCEDURAL JUSTICE: CONTEXTUAL EFFECTS OF UNCERTAINTY AND TRUST LANGEVIN, PASCAL (EM LYON); MENDOZA CARLA THE ROLE OF PERFORMANCE MEASUREMENT IN SUPPORTING SUPPLIER-PURCHASER VALUE CREATION JÄÄSKELÄINEN, AKI (TAMPERE UNIVERSITY OF TECHNOLOGY); OTTO THITZ; JUSSI HEIKKILÄ THE BALANCED SCORECARD AND STRATEGY MAP: JUDGMENTAL EFFECTS OF STRATEGICALLY LINKED PERFORMANCE MEASURES DRECHSLER, CHRISTOPH (UNIVERSITY COLLEGE DUBLIN) MY GIFT TO YOU, PAID BY HIM: THE DARK SIDE OF RECIPROCITY IN HIERARCHICAL ORGANIZATIONS YANG, DI (GEORGIA INSTITUTE OF TECHNOLOGY); JASON (XI) KUANG Discussant: Steve Smith (Brigham Young University) 10:45 – 11:15 COFFEE BREAK 11 :15 – 12 :15 PARALLEL SESSIONS
Baie des Anges I Mont Alban Galerie Matisse Budgeting & Control Chairperson Theresa Libby (University of Central Florida) Top Management Attitudes & Motivation Chairperson Aleksandra (Monash Business School) Understanding What to Measure and Control Chairperson Daniel Krause (Colorado State University) Cultural/Public Sector Chairperson Berend Van Der Kolk (IE University) 11:15 – 11:45 LIKE FATHER, LIKE SON? CEO CHARACTERISTICS AND BUDGETING PRACTICES IN EMERGING MARKET SMES LINDER, STEFAN (ESSEC BUSINESS SCHOOL PARIS); ZOR, UMMUGULSUM; ENDENICH, CHRISTOPH TOP MANAGEMENT MOTIVATION FOR COMPLIANCE AND THE IMPLEMENTATION OF BASEL III METZL, MARIUS (VIENNA UNIVERSITY OF ECONOMICS AND BUSINES); SPECKBACHER, GERHARD; KARRENBROCK, PIA EXPLORING AND VISUALIZING CONTROLLER’S CONSENSUS ON FUNCTIONAL OBJECTIVES SCHÄFFER, UTZ (WHU - OTTO BEISHEIM SCHOOL OF MANAGEMENT); CHRISTIAN BECHTHOLDT; MARKO REIMER (NON)STRATEGIC RESPONSE TO UNCERTAINTY IN CULTURAL AND CREATIVE INDUSTRIES SASSI, MARGE (ESTONIAN BUSINESS SCHOOL); ÜLLE PIHLAK Discussant: Claudia Mueller (University of Innsbruck) 11:45 – 12:15 CONTEMPORARY BUDGETING PRACTICES – A SURVEY OF LARGE EUROPEAN COMPANIES GULLKVIST, BENITA M. (HANKEN SCHOOL OF ECONOMICS) THE IMPACT OF ATTITUDES TOWARDS PLANNING AND MANAGEMENT ACCOUNING ON SYSTEMS FOR PLANNING MANAGEMENT ACCOUNTING– CHANGES OVER TIME IN AUSTRIANS SMALL- AND MEDIUM SIZED ENTERPRISES MOEDRITSCHER, GERNOT (KLAGENFURT UNIVERSITY) A CROSS-FUNCTIONAL REFLECTION ON PERFORMANCE MANAGEMENT AND ITS SCOPE: ON THE NATURE AND ROLES OF INFORMATION HANSEN, ALLAN (COPENHAGEN BUSINESS SCHOOL) PERFORMANCE MANAGEMENT FOR URBAN WATER UTILITIES IN EMERGING MARKETS: LITERATURE REVIEW SATTAROV, MUROD (RIGA INTERNATIONAL SCHOOL OF ECONOMICS AND BUSINESS ADMINISTRATION); DR.OEC. TATJANA VOLKOV (BA SCHOOL OF BUSINESS AND FINANCE, RIGA, LATVIA) Discussant: David Bedford (University of Technology – Sydney)
12:15 – 13:45 LUNCH 13:45 – 14:45 PARALLEL SESSIONS Baie des Anges I Mont Alban Galerie Matisse Innovation and Ambidexterity Chairperson Lucia (University of Hamburg) Public Sector Chairperson Harri Laihonen (University of Tampere) Healthcare II Chairperson Chiara Oppi (Sant’Anna School of Advanced Studies) Nonfinancial Measures in Management Reporting Chairperson Darja Peljhan (University of Ljubljana) 13:45 – 14:15 MANAGEMENT INNOVATION: BEYOND THE "GOOD" AND "EVIL" OF FORMALIZATION JANKA, MARC (DRESDEN UNIVERSITY OF TECHNOLOGY); HEINICKE, XAVER; GUENTHER, THOMAS W. TOWARDS A HIGHER SOPHISTICATED USE OF ACCRUAL ACCOUNTING IN MUNICIPALITIES: FOR A GOOD MARRIAGE IT NEEDS MORE THAN A YES HIRSCH, BERNHARD (MUNICH UNIVERSITY OF THE FEDERAL ARMED FORCES); CHRISTIAN NITZL; DENNIS HILGERS SEARCHING FOR LOST PERFORMANCE. NEW DRIVERS FROM EXPERIMENTAL PRACTICES IN HOSPITALS' COST ACCOUNTING RUSSO, SALVATORE (CA' FOSCARI UNIVERSITY OF VENICE); LORENZO DORIGO INTEGRATED REPORTING – A SYSTEMATIC REVIEW OF PREVIOUS FINDINGS AND AN AGENDA FOR FUTURE RESEARCH ESCH, MARTIN (EUROPEAN BUSINESS SCHOOL REICHARTSHAUSEN); PHILIPP THIELE Discussant: Andrea Bellisario (University of Groningen) 14:15 – 14:45 HOW MANAGEMENT CONTROL SYSTEMS HELP TO ATTAIN ORGANIZATIONAL AMBIDEXTERITY MOELLER, KLAUS (UNIVERSITY OF ST. GALLEN); PHILIPP WENIG CONFLICTING BELIEFS ABOUT PERFORMANCE MEASUREMENT: A COGNITIVE DISSONANCE PERSPECTIVE VAN DER KOLK, BEREND (IE BUSINESS SCHOOL); WESLEY KAUFMANN PROFESSIONAL PERFORMANCE AND BUREAUCRATIC BENCHMARKING INFORMATION SCHNEIDER, MELANIE LUCIA (COPENHAGEN BUSINESS SCHOOL); MATTHIAS D. MAHLENDORF; UTZ SCHÄFFER OPERATIONAL CAPABILITIES AND MARKET PERFORMANCE: EVALUATION UNDER THE ABSORPTIVE CAPACITY AND MANAGEMENT PROCESSES GOMES DULTRA-DE-LIMA, RONALDO (MACKENZIE PRESBYTERIAN UNIVERSITY); OYADOMARI, JOSÉ CARLOS TIOMATSU; MENDONÇA NETO, OCTÁVIO RIBEIRO; CHEN, YEN-TSANG Discussant: Richard Palmer (Southeast Missouri State University) 14:45 – 15:15 COFFEE BREAK
ROUVEN TRAPP; PAULA VAN VEEN-DIRKS Discussant: James Mackey (California State University Sacramento) Discussant: David Brown (University of 10:45 – 11 :15 COFFEE BREAK 11 :15 – 12 :15 PARALLEL SESSIONS Baie des Anges I Montalban Galerie Matisse MCS Packages II Chairperson Thomas Gunther (Dresden University of Technology) Control and Employees Chairperson Sofia Lourenco (Instituto Superior De Economia E Gestao) Environmental Reporting and PMS Chairperson Paul Thambar (Monash Business School) Healthcare III Chairperson Moja Marc (University of Ljubljana) 11:15 – 11:45 DESIGN AND USE OF MANAGEMENT ACCOUNTING PRACTICES IN FAMILY BUSINESSES: A CONFIGURATIONAL APPROACH HEINICKE, XAVER (DRESDEN UNIVERSITY OF TECHNOLOGY); STEFANIE EINHORN; GUENTHER THOMAS W. THE EFFECT OF TELECOMMUTING ON EMPLOYEES’ OUTPUT HAESEBROUCK, KATLIJN (MAASTRICHT UNIVERSITY); ALEXANDER BRÜGGEN; CHRISTOPH FEICHTER DESIGN OF ENVIRONMENTAL PERFORMANCE MEASUREMENT SYSTEMS TO SUPPORT DECISION MAKING IN ENVIRONMENTAL AND ECONOMIC SUSTAINABILITY PHAM, HANNAH (UNI.OF TECHNOLOGY SYDNEY); SUTTON, BRUCE; BROWN, PAUL; BROWN, DAVID OPERATIONAL PERFORMANCE AND BUDGET CONSTRAINTS: CASE STUDY IN A PUBLIC HOSPITAL SPECIALIZED IN HEMATOLOGY. CUNHA CALLADO, ANTÔNIO ANDRÉ (UFRPE); CALLADO, FÁBIA MICHELLE RODRIGUES DE ARAÚJO Discussant: Melanie Lucia Schneider (Copenhagen Business School) 11:45 – 12:15 A CONFIGURATIONAL APPROACH OF ORGANIZATIONAL PERFORMANCE: THE CASE OF FRONT OFFICE EMPLOYEES IN THE SERVICE INDUSTRY BENET, NATHALIE (TOULOUSE 1 CAPITOLE UNIVERSITY); AUDE DEVILLE; KARINE RAIES LEVERS OF CONTROL: THE IMPACT OF BELIEFS AND BOUNDARIES ON EMPLOYEES’ COMPLIANT BEHAVIORS BURNEY, LAURIE (BAYLOR UNIVERSITY); ROBIN RADTKE INTEGRATED REPORTING AND SUSTAINABILITY REPORTING: FURTHER EVIDENCE OF HIGH PERFORMANCE COMPANIES NEEDLES, BELVERD E. (DE PAUL UNIVERSITY); MARK FRIGO; MARIAN POWERS; ANTON SHIGAEV THE IMPACT OF ORGANIZATIONAL CHANGES ON MANAGEMENT CONTROL IN A PUBLIC HOSPITAL GROUP – WHY AND HOW? CRUZ, ISABEL (UNIVERSITY OF COIMBRA); PAULO FILIPE DIZ Discussant: Benita Gullkvist (Hanken School of Economics) 12:15 – 13:45 LUNCH Sydney)
(HERIOT-WATT UNIVERSITY EDINBURGH); UMIT BITITCI; WILLIAM JACKSON MERVI NISKANEN; SARI RISSANEN Discussant: Arthur Posch (Vienna University of Economics &Business) Discussant: Basil Tucker (University of South Australia) 16:45 – 17:15 ENHANCING PERFORMANCE MANAGEMENT SYSTEM EFFECTIVENESS POP-VASILEVA, ALEKSANDRA (MONASH UNIVERSITY); KEVIN BAIRD BUSINNESS PERFORMANCE ANALYTICS & ICT. ISSUES AND CHALLENGES SILVI, RICCARDO (UNIVERSITY OF BOLOGNA); MONICA BARTOLINI; ANNA RAFFONI; FRANCO VISANI SMALL MEDIUM ENTERPRICES (SMES) ACCOUNTANT FIRM, MCS THEORETICAL MODEL. KULLMAN, CHRISTER; GULLKVIST, BENITA M. (HANKEN SCHOOL OF ECONOMICS) PERFORMANCE MANAGEMENT IN HEALTH CARE: THE CASE OF BEST/WORST PERFORMERS THROUGH ADMINISTRATIVE DATA ROSHANGHALB, AFSANEH (POLYTECHNIC UNIV. OF MILAN); MAZZALI CRISTINA; LETTIERI, EMANUELE; PAGANONI, ANNA MARIA Discussant: Lucia Bellora-Bienengraeber (University of Hamburg) COERCIVE USE OF AN ENABLING MANAGEMENT CONTROL SYSTEM: CULTIVATING NEW BEHAVIOURS IN ESTABLISHED FIRMS LIEW, ANGELA (UNIVERSITY OF AUCKLAND) Discussant: Sofia Lourenco (Instituto Superior De Economica E Gestao) 19:00 CONFERENCE DINNER at the Hyatt Regency Nice Palais de la Méditerranée – 13 Promenade des Anglais. Friday, September 15, 2017 09:00 – 9:15 WELCOME: Frank VERBEETEN (Utrecht University and Free University of Amsterdam, the Netherlands) 09:15 – 10:15 PLENARY: Marc EPSTEIN - formerly of Rice University, Harvard Business School, Stanford Business School, and INSEAD “PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL: CHALLENGES FOR APPLICATIONS AND RESEARCH IN NEW SETTINGS” 10:15 – 10:45 COFFEE BREAK
Discussant: Gerhard Speckbacher (Vienna University of Economics and Business) Discussant: Pascal Nevries (University of Kassel) 12:15 – 13:45 LUNCH 13:45 – 15:15 PARALLEL SESSIONS Baie des Anges I Mont Alban Galerie Matisse MCS Packages Chairperson Laurie Burney (Baylor University) Public Sector / Charities Chairperson Marc Janka (Dresden University of Technology) Universities Chairperson Pascal Langevin (Emlyon Business School) Healthcare I Chairperson Antonio Andre Cunha Callado (Universidade Federal Rural De Pernambucco Dadm 13:45 – 14:15 THE PERFORMANCE EFFECTS OF ORGANIZATIONAL ARCHITECTURE PALMER, RICHARD (SOUTHEAST MISSOURI STATE UNIVERSITY); ANTONIO DAVILA; MAHENDRA GUPTA BRIDGING THE GAP BETWEEN POLICY EVALUATION AND POLICY-MAKING ANALYSES: A CONCEPTUAL RESEARCH WITH “EVIDENCES KUDO, HIROKO (CHUO UNIVERSITY) HISTORY OF PERFORMANCE MEASUREMENT SYSTEMS IN THE AUSTRALIAN HIGHER EDUCATION SECTOR GUTHRIE, JAMES (MACQUARIE UNIVERSITY); SARDESAI, A CONSTRUCTING COST CONSCIOUSNESS IN PHYSICIAN PEER-GROUPS WITH USING LEGITIMIZED BENCHMARK REPORTS DERICHS, DAVID (AALTO UNIVERSITY SCHOOL OF BUSINESS); MALMI, TEEMU; SIVAK, EDWARD Discussant: Berend van der Kolk (IE University) 14:15 – 14:45 STUDYING MCS PACKAGE DESIGN THROUGH MANAGERS’ CONTROL CHOICES SUTTON, NICOLE (UNIVERSITY OF TECHNOLOGY SYDNEY); DAVID BROWN MANAGING PERFORMANCE DIALOGUE IN LOCAL GOVERNMENT LAIHONEN, HARRI (UNIVERSITY OF TAMPERE); RAJALA, TOMI; VAKKURI, JARMO; HAAPALA, PETRA THE IMPACT OF KNOWLEDGE BALANCE SHEETS: PERFORMANCE MEASUREMENT OF THE AUSTRIAN UNIVERSITY SYSTEM IN TRANSFORMATION HABERSAM, MICHAEL (UNIVERSITY OF INNSBRUCK); MARTIN PIBER; MATTI SKOOG EVOLVING FINANCIAL ACCOUNTABILITY REFORMS IN GREEK PUBLIC HOSPITALS UNDER CONDITIONS OF ECONOMIC DISTRESS. KOTSIAS, STYLIANOS (THE AMERICAN COLLEGE OF GREECE); AUDREY S PATERSON; WILLIAM J JACKSON
Discussant: Alan Hansen (Copenhagen Business School) 14:45 – 15:15 MANAGERIAL CONTROL SYSTEMS AS A PACKAGE: A FRAMEWORK FOR FAMILY BUSINESS SONGINI, LUCREZIA (BOCCONI UNIVERSITY); PAOLA VOLA UNVEILING THE ROLE OF IDENTITY ACCOUNTABILITY IN SHAPING CHARITY OUTCOME MEASUREMENT PRACTICES NORTHCOTT, DERYL (AUCKLAND UNIVERSITY OF TECHNOLOGY); YANG, CHERRIE A PERFORMANCE MEASUREMENT APPROACH TO DEFINING AND MEASURING RESEARCH RELEVANCE: EVIDENCE FROM UNIVERSITY SENIOR MANAGEMENT MALINA, MARY; TUCKER, BASIL (UNIVERSITY OF SOUTH AUSTRALIA) DETERMINANTS OF ADAPTABILITY IN THE DESIGN OF ACCOUNTING INFORMATION SYSTEMS – A STUDY OF ITALIAN HOSPITALS OPPI, CHIARA(SANT'ANNA SCHOOL OF ADVANCED STUDIES); ABERNETHY MARGARET; VAGNONI EMIDIA Discussant: Teemu Malmi (Aalto University School of Business) 15:15 – 15:45 CLOSING: MARC EPSTEIN, SALLY K. Widener, Frank VERBEETEN