Polzer, Silvia Rota, Johann Seiwald, Ileana Steccolini 09.30-10.00 REFORMING THE PUBLIC ADMINISTRATION, AN IMPOSSIBLE MISSION? CASE STUDY OF FRENCH PUBLIC ADMINISTRATION REFORMS SINCE 1980S Hae-Ok Pyun, Anne-Sophie Lallemand MANAGEMENT ACROSS BOUNDARIES: A MUNICIPAL DILEMMA Anna Thomasson TOWARD THE INTERNATIONALLY STANDARDIZED PROCESS OF PUBLIC ACCOUNTING: THE PERSPECTIVE OF DIFFERENT STAKEHOLDERS IN PORTUGAL Patrícia Gomes, Maria José Fernandes, João Carvalho 10.00-10.30 BEYOND NPM – STABILITY AND ESCALATING CONTESTS OR POSITIVE LEARNING IN A HEALTH CARE CASE Antti Rautiainen, Toni Mättö, Kari Sippola, Jukka Pellinen MULTIPLE RATIONALITIES FOR PUBLIC UNIVERSITY EXPORT ACTIVITIES: AN INSTITUTIONAL LOGICS PERSPECTIVE IN AN AUSTRALIAN SETTING Mark Tayar, Robert Graham Jack (0945-1030) MANAGEMENT ACCOUNTING FOR WELFARE MUNICIPALITY- CROSSING ORGANIZATIONAL BOUNDARIES AND ORDERS OF WORTH Katja Maria Aalto THE EVOLUTION OF ACCRUAL BASED BUDGETARY ACCOUNTING IN ONE NATIONAL GOVERNMENT: A COMMENT ON JONES (2012) Sue Newberry 10.30-11.00 Coffee Break to be served in the Concourse 11.00-12.00 Plenary (2) Christopher Pollitt The Age of Austerity: Managerialism Redux? 12.00-13.00 Lunch to be served in the Concourse PROGRAMME – Wednesday 3rd September 2014 (continued) Location AUDITORIUM LECTURE THEATRE 2 LECTURE THEATRE 4 LECTURE THEATRE 5 Theme NEW PUBLIC MANAGEMENT CHAIR: Tjerk Budding SCHOLARS PROGRAMME LOCAL GOVERNMENT CHAIR: Vicente Pina CRITICAL CHAIR: Tom Groot 13.00-13.30 PPPS AND THE CORPORATE CONTROL OF PUBLIC MONIES Anne Stafford, Jean Shaoul, Pamela Stapleton THE ROLE OF ACCOUNTING INSCRIPTIONS IN FRAMING CROSS BOUNDARY HEALTH CARE SERVICE PROVISION Per Christian Ahlgren(13.00-13.45) MEASURING EFFICIENCY IN CITIES WITH COUNTY RIGHTS IN POLAND Maria Nieplowicz CRITICAL ACCOUNTING IN THE PUBLIC SECTOR Kerry Jacobs 13.30-14.00 THE USE AND ABUSE OF PUBLIC REFORM - A CASE OF LEARNED IMPLEMENTATION Hans Knutsson TIME, MONEY AND CONTROL: USE OF MANAGEMENT CONTROLS IN A FESTIVAL Eva Lechner (13.45-14.30) THE STICKY COST PHENOMENON AT THE LOCAL GOVERNMENT LEVEL: EMPIRICAL EVIDENCE FROM GREECE Sandra Cohen, Sotirios Karatzimas, Vassilios Christos Naoum HYBRIDISING FRENCH HEALTH CARE: FROM CURRENT TO COMMONS-BASED HYBRIDS Nathalie Angelé-Halgand, Thierry Garrot
14.00-14.30 MANAGEMENT AND ACCOUNTING IN THE PUBLIC SECTOR: INDIVIDUALISATION AND THE CONTINUATION OF AN NPM FOCUS Henk ter Bogt NEW MECHANISMS OF GOVERNMENTAL TRUST IN THE HOLLOW STATE Monika Persson (14.30-15.15) RELATIONSHIP BETWEEN CITIZENS’ QUALITY OF LIFE AND FINANCIAL HEALTH OF LOCAL GOVERNMENTS Beatriz Cuadrado-Ballesteros, Jennifer Martínez-Ferrero, García-Sánchez COST-BENEFIT ANALYSIS AS A TOOL FOR EVALUATING CHANGE INITIATIVES WITHIN PUBLIC SECTOR ACCOUNTING: A DETOUR TOWARD PREDESTINED ACTIONS AND DECISIONS Levi Gårseth-Nesbakk 14.30-15.00 HYBRID MANAGEMENT CONTROL: THEORETICAL INVESTIGATIONS AND PUBLIC SECTOR ILLUSTRATIONS Berend van der Kolk, H.J. ter Bogt, P.M.G. van Veen-Dirks SCHOOL OUTPUT CONTROL AND STUDENT PERFORMANCE - AN EXPLORATORY STUDY Liv Bente Hannevik Friestad EXTERNAL AND INTERNAL ACCOUNTABILITY IN THE PUBLIC SECTOR: THE MYTH OF SEPARATION Michela Arnaboldi, Deborah Agostino, Martina Dal Molin 15.00-15.30 Coffee Break to be served in the Concourse 15.30-16.30 Plenary (3) Nils Brunsson The Globalization of the Public Sector PROGRAMME – Wednesday 3rd September 2014 (continued) Location AUDITORIUM LECTURE THEATRE 2 LECTURE THEATRE 4 LECTURE THEATRE 5 Theme GOVERNMENT CHAIR: Noel Hyndman YOUNG SCHOLARS PROGRAMME LOCAL GOVERNMENT CHAIR: Lourdes Torres MANAGEMENT ACCOUNTING CHAIR: Tom Groot 16.30-17.00 ACCOUNTABILITY AND IMPLICATIONS OF AN INTERNATIONAL FINANCIAL REPORTING FRAMEWORK Gareth G. Morgan, Louise Crawford, Carolyn Cordery SERVICE PERFORMANCE IN THE PUBLIC SECTOR - MEASUREMENT AND INFORMATION Andreea Ioana Coste, Adriana Tiron Tudor (16.30-17.15) STAKEHOLDER SALIENCE AND INFRASTRUCTURE BACKLOG IN LOCAL GOVERNMENT: EVIDENCE FROM AUSTRALIA Pavithra Siriwardhane, Dennis Taylor STRUCTURAL AUTONOMY AND MANAGEMENT CONTROL SYSTEMS IN HIGHER EDUCATION Ulrike Schmidt, Sebastian John Thomas Günther 17.00-17.30 BRAZILIAN GOVERNMENTAL ACCOUNTING REFORMS: IPSAS AND ACCRUAL ACCOUNTING ADOPTION Ricardo Cardoso, André Carlos Busanelli de Aquino, José Alexandre Magrini Pigatto PUBLIC SECTOR IN CRISIS? - (MODERN) ORIGINS OF (R)EVOLUTION IN ENGLISH LOCAL GOVERNMENT CORPORATE GOVERNANCE ANALYSED THROUGH AN ANALYTICS OF GOVERNMENT FRAMEWORK Laurence Ferry PRODUCTIVITY: THE HOLY GRAIL OF THE PUBLIC SECTOR Haider Shah, Edward Lee
17.30-18.00 EXPLORING THE DIFFUSION OF PERFORMANCE MANAGEMENT PRACTICES IN SCOTTISH EXECUTIVE - FROM THE INSTITUTIONAL LOGICS PERSPECTIVE Mo Yan (17.15-18.00) THE KOYCK MODEL IN PREDICTING PUBLIC REVENUES OF THE MOST POPULOUS DISTRICTS IN THE STATE OF BAHIA, BRAZIL Filho Lima, Raimundo Nonato, Jerssica Silva, Ricardo Jose Rocha, Amorim Romilson do Carmo Moreira, Franciso Marton Gleuson Pinheiro MANAGEMENT CONTROL PACKAGE CONFIGURATION VARIETY: EVIDENCE FROM FOUR CASE STUDIES Berend van der Kolk, H.J. ter Bogt, P.M.G. van Veen-Dirks PROGRAMME – Wednesday 3rd September 2014 (continued) 19.00-22.00 – RECEPTION AND DINNER to be held in the PLAYFAIR LIBRARY, OLD COLLEGE, SOUTH BRIDGE, EDINBURGH PROGRAMME – Thursday 4th September 2014 Location AUDITORIUM LECTURE THEATRE 2 LECTURE THEATRE 4 LECTURE THEATRE 5 Theme HEALTH CHAIR:Nathaiie Angelé-Halgand LOCAL GOVERNMENT CHAIR:Tom Groot HEALTH CHAIR:Irvine Lapsley MANAGEMENT ACCOUNTING CHAIR:Tjerk Budding 09.00-09.30 EHEALTH SERVICES, PATIENT EMPOWERMENT AND PROFESSIONAL ACCOUNTABILITY – AN EMPIRICAL STUDY ON THE CHANGING PATIENT-DOCTOR RELATIONSHIP IN THE DIGITAL WORLD. THE ROLE OF COST ACCOUNTING IN LOCAL GOVERNMENTS. CASE PURCHASER – SPLIT Timo Hyvonen, Janne Järvinen PROCESS ORIENTED MANAGEMENT CONTROL IN THE HEALTH CARE SECTOR Gert Paulsson CONTROLLING A NON-RESIDUAL INCOME ORGANIZATIONS (NRIO) ADMINISTRATOR: BUDGETARY INTEGRITY, INCENTIVE CONTRACTS AND DECISION RIGHTS Toshiaki Wakabayashi
12.00-12.30 ISSUES OF GOVERNMENTALITY WITHIN THE IRISH HEALTH CARE SECTOR: THE ROLE OF TRUST AND ACCOUNTING TECHNOLOGIES Geraldine Robbins, Cristiano Busco MODELLING EARNINGS MANAGEMENT UNDER COMMITMENT ACCOUNTING: A TEST ON ITALIAN MUNICIPALITIES Mariafrancesca Sicila, E. Anessi Pessina. I. Steccolini MANAGEMENT ACCOUNTING CHANGE FROM A HYBRID INSTITUTIONAL AND MANAGERIAL PERSPECTIVE Epameinondas Katsikas, Robert Dixon, Anne Wodhead COOPERATION BETWEEN ORGANIZATIONS AND LOCAL GOVERNMENTS FOR SOCIAL WELFARE Halina Waniak-Michalak 12.30-13.00 LIMITS OF CONTROL: THE ORGANIZATION OF SOCIALLY INTELLIGENT ACCOUNTABILITY IN SOCIAL CARE Jaromir Junne, Barbara Junne ON THE LIMITATIONS ON THE CONTROL PROCESSES OF A DOMINATED ACTOR FROM TAKING PART IN JOINT VENTURE Kari Nyland, Mikael 13.00-14.00 Lunch to be served in the Concourse PROGRAMME – Thursday 4th September 2014 (continued) Location AUDITORIUM LECTURE THEATRE 2 LECTURE THEATRE 4 LECTURE THEATRE 5 Theme AUDIT CHAIR: Ileana Steccolini GOVERNANCE CHAIR:Noel Hyndman FINANCIAL REPORTING CHAIR: Audrey Paterson CRITICAL CHAIR: Kerry Jacobs 14.00-14.30 EXPLORING THE RELATIONSHIP BETWEEN AUDITOR TENURE AND AUDIT QUALITY IN NONPROFIT ORGANIZATIONS Belén González-Díaz, Roberto Antonio López-Díaz THE POWER OF POLITICAL PUBLIC BOARDS IN FINANCIAL EMPIRICAL EVIDENCE FROM THE WATER SECTOR Eija Vinnari, Salme Näsi THE RISKS OF USERS' CHOICE Christian Huber, Jaromir Junne, Tobias Scheytt ENEMY AT THE GATE: ISSUES AROUND THE THREATS FROM HOMEGROWN TERRORISM Denis Fischbacher-Smith, Vincent O’Neill 14.30-15.00 ACCOUNTABILITY, COMPLEXITY AND STRUCTURE: THE ORGANISATIONAL DESIGN AND STRATEGIES OF THE NORDIC AND BALTIC SUPREME AUDIT INSTITUTIONS Åge Johnsen, T. Carrington, B. Catasus, K. Klarskov Jeppesen, K. Reichborn-Kjennerud, K. Taro Nomm, J. Vakkuri CAN INSTRUMENTS FOR PUBLIC ACTION PROMOTE GOVERNANCE LEARNING? Vitry INTEGRATED REPORTING IN PUBLIC ENTERPRISES Stephanie Warm, Christina Schaefer A MAJOR TRAGEDY, A DISGRACED ORGANIZATION: THE HILLSBOROUGH STORY Irvine Lapsley, Christine Cooper 15.00-15.30 Coffee Break to be served in the Concourse 15.30-16.30 Theme NEW PUBLIC MANAGEMENT CHAIR: Henk ter Bogt GOVERNMENT CHAIR: Aage Johnsen HEALTH CHAIR: Irvine Lapsley
15.30-16.00 CHALLENGES, AND VALUE FOR MONEY OF THE HANDBACK OF M4, AUSTRALIA Demi Chung, Paul Andon TOWARD ACCRUAL ACCOUNTING: EVIDENCE FROM ITALIAN PUBLIC UNIVERSITIES Lucia Biondi, Lidia D’Alessio Umberto, Francese.Carmelo Gulluscio INVOLVED ACCOUNTING AND CONTROL IN HEALTH CARE Wil van Erp 16.00-16.30 ACCOUNTING ROLES IN PUBLIC MANAGEMENT REFORM Kiyoshi Yamamoto ACCOUNTING AND ACCOUNTABILITY IN PUBLIC SECTOR ASSET MANAGEMENT: THE ROLE OF CENTRAL ASSET REGISTER IN CONSOLIDATING, REPORTING AND UTILIZING FIXED ASSETS IN CROATIA Gorana Roje, Vesna Vasicek 16.30 Conference Close