Tuesday 4th September 2018 Location Lower Auditorium, Palaestra 09.30-12.30 YSP: Chairs: Michela Arnaboldi and Tjerk Budding 10.00-13.00 Registration Opens, Palaestra, University Square, Lundagård 13.00-14.00 Lunch Location Auditorium 14.00-14.30 Welcome Address by the Lund University School of Economics and Management Dean, Fredrik Andersson Conference Chair, Irvine Lapsley 14.30-15.00 Open Session by the Swedish NAO Auditor General, Ingvar Mattson (Chair: Gert Paulson) Location Lower Auditorium Higher Auditorium AF Castle Lilla salen AF Castle Nya Fest Theme GOVERNMENT Chair: Michela Arnaboldi WICKED PROBLEMS Ileana Steccolini Interdisciplinary Chair: Irvine Lapsley Universities Chair: Tom Groot THE EFFECTS OF THE CORPORATE GOVERNANCE ON THE TRANSPARENCY OF SPANISH CENTRAL GOVERNMENT ARM'S-LENGTH BODIES, PINA, VICENTE AND LOURDES TORRES, UNIVERSITY OF SARAGOSSA GREAT EXPECTATIONS AND THE WICKED SOLUTION OF WICKED PROBLEMS THOMASSON, ANNA CAROLINE WIGREN KRISTOFERSON, LUND UNIVERSITY BRAND ORIENTATION IN THE PUBLIC SECTOR - WHAT DOES IT MEAN IN PRACTICE? RENNSTAM, JENS, JON BERTILSSON and KATIE SULLIVAN, (LUND UNIVERSITY SCHOOL OF ECONOMICS AND MANAGEMENT) UNIVERSITY BUDGETING FROM AN INTERNAL TRANSPARENCY PERSPECTIVE, NIEVES, MARIA MANUEL LARRAN-JORGE, UNIVERSITY OF CÁDIZ 15.30-16.00 GOVERNMENTAL ACCOUNTING AND THE MANAGEMENT, DISCUSSION AND ANALYSIS SECTION: AN EXPLORATORY STUDY OF CONSTITUTING ENTREPRENEURIAL IDENTITIES THROUGH CALCULATIVE TECHNOLOGIES: THE PERSONAL BUDGETS PROGRAMME, BRACCI, AN EMPLOYEE PERSPECTIVE ON MANAGEMENT: CONTEXTUAL FACTORS AFFECTING EMPLOYEE BRAND COMMITMENT IN REGIONALLY GOVERNED PUBLIC "ETHICAL DILEMMAS CAUSED BY PERFORMANCE MEASUREMENT IN UNIVERSITIES – EXPLORING THE EXPERIENCES OF 18.00
STALEBRINK, ODD, PENNSYLVANIA STATE UNIVERSITY ENRICO (Ferrara) DANNY CHOW (Durham) ORGANIZATIONS, LEIJERHOLT, ULRIKA, UMEA UNIVERSITY, UMEA SCHOOL OF BUSINESS AND ECONOMICS FINNISH SCHOLARS"KALLIO, KIRSI-MARI AND "TOMI J. KALLIO JANNE TIENARI"TURKU SCHOOL OF ECONOMICS 16.00-16.30 Coffee Break, Paleastra 16.30-18.00 "GOVERNMENTAL DISCLOSURES AND STOCK RETURNS: AN EMPIRICAL ANALYSIS OF MANDATED ECONOMIC AND FISCAL CLAUDIO AND ANDREA BAFUNDI, IE BUSINESS SCHOOL 17.00 HOW IMPACTS ON PUBLIC SERVICE DELIVERY? PETTERSEN, INGER JOHANNE(NTNU) 17.30 PUBLIC ACCOUNTABILITY OF THAI GOVERNMENTS, PRAE AND PAVINEE MANOWAN, WASATORN SHUTIBHINYO (CHULALONGKORN UNIVERSITY) Patricia Gomes 16.30 ORGANISING THE MUNICIPAL AUDIT: AN EMPIRICAL ANALYSIS OF CONTRACTING OUT AND AUDIT FEES IN NORWAY JOHNSEN, AAGE, HILDE KARI MAUGESTEN BEATE TORKILDSBYEN, OSLO METROPOLITAN UNIVERSITY 17.00 INDEPENDENCE AND RELEVANCE FOR SUPREME AUDIT INSTITUTIONS, YAMAMOTO, KIYOSHI TOKYO UNIVERSITY Theme: MEGA PROJECTS Chair : Tjerk Budding 16.30 NARRATIVE VS NUMBERS IN POLICY MAKING: THE CASE OF THE SWEDISH RONNLE, ERIK, LUND UNIVERSITY 17.00 THE DERAILMENT OF FREIGHT’: PUBLIC POLICY AND THE BRITISH RAIL FREIGHT INDUSTRY. STITTLE, JOHN AND SEAN MCCARTNEY (UNIVERSITY OF ESSEX) 17.30 THE PROCESSES OF PUBLIC COST ESTIMATION: THE INACCURACY OF REFERENCE CLASS FORECASTING, THEMSEN, TIM NEERUP (COPENHAGEN BUSINESS SCHOOL) 16.30 MANAGEMENT COMMENTARIES IN ITALIAN PUBLIC UNIVERSITIES: AN INSTANCE OF A LANGUAGE CHANGE IN ACCOUNTING? BONOLLO, ELISA, UNIVERSITY OF GENOA 17.00 SUSTAINABILITY OF THE AUSTRALIAN ACCOUNTING ACADEMIC, SARDESAI, ANN (CENTRAL QUEENSLAND UNIVERSITY) AND GUTHRIE (MACQUARIE) 17.30 HIGHER EDUCATION MARKETIZATION: A CASE OF COLLIDING INTERESTS, KARLSSON, TOM AND SUSANNA KARLSSON, THE UNIVERSITY OF GOTHENBURG Location Lower Auditorium Open debate Open debate on BREXIT AND THE FUTURE OF THE EU (CHAIR. Johan Wester) A Panel of experts with Q & A : Open Debate ,
Welcome cocktail, Old Bishop House PROGRAMME – Wednesday 5th September 2018 Location Auditorium Higher Auditorium AF Castle salen AF Castle Nya Fest Theme Cities Chair: Deborah Agostino Health Care Chair: Geraldine Robbins Standards and IPSAs Chair:Vicente Pina Government Chair: Henk ter Bogt "BUREAUCRATIC MANAGEMENT AS GOING BACK TO THE FUTURE HOW SWEDISH CITIES ARE MANAGING UNDER COMPLEX EXTERNAL PRESSURE "HELLSTRÖM, MIKAEL AND ULF RAMBERG, LUND UNIVERSITY COMPARATIVE STUDY OF BALANCING COSTS AND QUALITY IN MARYLAND AND DENMARK, MALMMOSE, MARGIT AND NEGIN FOULADI, AARHUS UNIVERSITY, SCHOOL OF BUSINESS AND SOCIAL SCIENCES THE CHALLENGE OF IMPLEMENTING THE IPSAS: THE EXPERIENCE OF PORTUGAL AND SPAIN GOMES, PATRÍCIA (POLYTECHNIC INSTITUTE OF CÁVADO AND AVE) AND ISABEL BRUSCA, MARIA JOSÉ FERNANDES ACCOUNTING AND AUDITING IN LOCAL GOVERNMENTS – HOW TO EXPLAIN INADEQUATE DISCLOSURES AND AUDIT FAILURES, KJÆRLAND, FRODE (NORWEGIAN UNIVERSITY OF SCIENCE AND TECHNOLOGY) THE DUAL NATURE OF SMART CITIES, ARNABOLDI, MICHELA (Polimi) AND IRVINE LAPSLEY (Edinburgh) PHARMACISTS PRESCRIBING: A RENEGOTIATED OR A BACK TO THE FUTURE SCENARIO? PATERSON, AUDREY, HERIOT-WATT UNIVERSITY EDINBURGH GENERAL GOVERNMENT FINANCIAL STATEMENT INFORMATION, IPSAS CONVERGENCE & VALUE RELEVANCE, ANTONIA AND MICHAIL BEKIARIS (UNIVERSITY OF THE AEGEAN) THE SUSTAINABILITY REPORTING BY PORTUGUESE MUNICIPALITIES, CARIA, ANA (UNIVERSITY OF MINHO) AND ANA MARGARIDA LIMA, LÍDIA OLIVEIRA, CARLOS MENEZES PURSUING THE OBJECTIVES OF SUPPORT TO PROVIDERS AND EXTERNAL ACCOUNTABILITY THROUGH ENABLING CONTROLS - A STUDY OF GOVERNANCE MODELS IN SWEDISH PRIMARY CARE, HÄGER GLENNGÅRD, ANNA, LUND UNIVERSITY PUBLIC-SECTOR ACCOUNTING STANDARD-SETTING STRUCTURES, PROCESSES, AND DEBATES: CANADIAN EXPERIENCES, POLLANEN, RAILI (CARLETON UNIVERSITY) THE IMPLEMENTATION OF ACTIVITY-BASED COSTING IN A LOCAL GOVERNMENT: LEARNING, MOBILISATION CHALLENGE AND ADAPTATION, Gosselin Maurice 09.30 10.00 10.30
Coffee Break, Paleastra Location Lower Auditorium Plenary session (1) (CHAIR; Irvine Lapsley) Alvesson, Lund University School of Economics and Management Location Auditorium Higher Auditorium AF Castle Lilla salen Theme Performance Management Chair: Age Johnsen Digitisation Chair:Lourdes Torres Management Accounting Chair: Riccardo Mussari 13.00 13.30 CONCEPTUALIZING DYSFUNCTIONAL CONSEQUENCES OF PERFORMANCE MEASUREMENT IN PUBLIC SECTOR ORGANIZATIONS, SIVERBO, SVEN (UNIVERSITY WEST), MIKAEL JOHAN ÅKESSON MAKING ORGANIZATION DIGITIZABLE: FROM DISCRETION TO AUTOMATION OF DECISIONS, JUSTESEN, LISE AND URSULA PLESNER, COPENHAGEN BUSINESS SCHOOL THERE AND BACK AGAIN. THE PENDULUM BETWEEN AND FIXED REIMBURSEMENT SYSTEMS IN SWEDISH HOSPITAL CARE, HÄGER GLENNGÅRD, ANNA AND LINA MARIA ELLEGÅRD, LUND UNIVERSITY 13.30 14.00 WHO GETS WHAT? — PERFORMANCE ORIENTATION, WAGE SETTING AND PERFORMATIVITY, FIRTIN, EREN AND GUSTAF KASTBERG (THE UNIVERSITY OF GOTHENBURG) KEEPING IN WITH CITIZENS ONLINE: ASSESSING ELECTRONIC SERVICE DELIVERY IN DUTCH MUNICIPALITIES, FABER, BRAM AND G.T. (TJERK) BUDDING, R.H.J.M. (RAYMOND) GRADUS, VU UNIVERSITY AMSTERDAM HOW DOES A COST CEILING CHANGE COST BEHAVIOR IN REGULATION? LEVERKUS, CELIA DOROTHEE AND ANNE D'ARCY, VIENNA UNIVERSITY OF ECONOMICS AND BUSINESS 14.00 14.30 "A TRAVEL OF LEAN GOVERNMENT IDEA TO THE LITHUANIAN PUBLIC SECTOR: WHEN ENTREPRENEURIAL ACTION MEETS A CLOSED SOCIAL WORLD INERTIA "GELBUDA, MODESTAS (ISM UNIVERSITY OF MANAGEMENT AND ECONOMICS) AND RUTA USING SOCIAL MEDIA TO INCREASE TRANSPARENCY OF SUPREME AUDIT INSTITUTIONS, CODOREAN, DORIN MIHAI AND ADRIANA TIRON-TUDOR, UNIVERSITY JUSTIFYING CHANGE (OR THE LACK OF CHANGE) IN PUBLIC SECTOR ACCOUNTING SYSTEMS: HOW MANAGERS EXPLAIN RADICAL AND INCREMENTAL CHANGE, LIGUORI, MARIANNUNZIATA (QUB) AND NOEL HYNDMAN, RENATE E. MEYER, TOBIAS POLZER, 11.00 12.00
KAZLAUSKAITE, EGLE VERSECKAITE AND ŽILVINAS ŽIDONIS JOHANN SEIWALD, ILEANA STECCOLINI 14.30 15.00 THE USE OF PERFORMANCE INFORMATION IN THE FRAMEWORK OF MERGERS OF LOCAL GOVERNMENTS, KENK, KARINA AND TOOMAS HALDMA, UNIVERSITY OF TARTU A GOVERNMENT´S STRATEGY TO IMPLEMENT NATIONAL DIGITIZATION AND IN THE SWEDISH HEALTH CARE, NYLINDER, PIA, (LINNAEUS UNIVERSITY) SUSTAINABILITY, INNOVATION AND RESILIENCE IN FUNDING PUBLIC UNIVERSITIES: AN ITALIAN CASE Madeo Elena Coffee Break, Paleastra Location Lower Auditorium Plenary Session (2) ( CHAIR; Irvine Lapsley) Leo McCann, Manchester University Location Lower Auditorium Higher Auditorium AF Castle salen Theme Government Chair:Nathalie Governance Chair: Ola Mattison Accounting Standards Chair: Maria Fernandes 16.30 17.00 RETRENCHMENT AND REPOSITIONING OF LOCAL GOVERNMENTS - THE IMPACT OF MANAGEMENT CONTROL SYSTEMS ON PERFORMANCE, KORAC, SANJA (ALPEN-ADRIA UNIVERSITY OF KLAGENFURT) AND CARMELA BARBERA, IRIS SALITERER, ILEANA STECCOLINI COLLABORATIVE GOVERNANCE IN FOOD SAFETY MANAGEMENT: AN ITALIAN CASE STUDY, COLETTA, LUCREZIA (SANT'ANNA SCHOOL OF ADVANCED STUDIES) and "MILENA VAINIERI NOTO AN EXAMINATION OF THE CONCEPTUAL UNDERPINNINGS OF RECENT ADVANCES IN INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS, ELLWOOD, SHEILA (UNIVERSITY OF BRISTOL) 17.00 17.30 TOP MANAGEMENT PERCEPTIONS OF BUSINESS INTELLIGENCE IN LOCAL GOVERNMENT´S STRATEGIC MANAGEMENT PROCESSES THE STRATEGIC MANAGEMENT OF COLLABORATIVE GOVERNANCE: INNOVATIVE PUBLIC POLICIES IN THE BASQUE COUNTRY, LUNA, ALVARO (UNIVERSITY OF THE BASQUE COUNTRY) and XABIER THE ACCOUNTING AND THE MANAGEMENT OF INTANGIBLES IN THE BRAZILIAN PUBLIC SECTOR: THE CASE OF THE AIR FORCE COMMAND, OLIVEIRA, LIDIA, (MINHO UNIVERSITY / SCHOOL OF ECONOMICS AND MANAGEMENT) and
RAMBERG, ULF AND MIKAEL HELLSTRÖM (LUND) BARANDIARAN, EGOITZ POMARES "ANDERSON DA SILVA ALMEIDA CARLOS MENEZES 17.30 MEASURING CITIZEN PREFERENCES FOR ATTRIBUTES CONSIDERED IN MUNICIPAL TENDERING PROCEDURES FOR URBAN BUILDING– A CHOICE-BASED CONJOINT ANALYSIS, SEEMANN, ANN-KATHRIN and JAHED, CHRISTIN (ALBERT-LUDWIGS UNIVERSITÄT FREIBURG) ‘WE DON’T LIKE THE RULES AND STILL WE KEEP SEEKING NEW ONES’: THE VICIOUS CIRCLE OF QUALITY CONTROL IN PROFESSIONAL ORGANIZATIONS, WADMANN, SARAH (UNIVERSITY OF COPENHAGEN) and CHRISTINA LEVAY" 18.00-19.00 Guided Historical City Walk to.. 20.00-23.00 ..the Gala Dinner PROGRAMME – Thursday 6th September 2018 Location Lower Auditorium Higher Auditorium AF Castle Lilla salen Theme Wicked Problems Anna Thomasson Government Ramberg NPOs Chair: Noel Hyndman 09.00 POLICY CONFLICT AND AMBIGUITY: THE ROLE OF ACCOUNTING IN REFORM OF NEW ZEALAND'S NATURAL DISASTER FUND, NEWBERRY, SUE, THE UNIVERSITY OF SYDNEY PRACTICE VARIATION IN MUNICIPAL RISK MANAGEMENT, SIPPOLA, KARI (UNIVERSITY OF JYVASKYLA ) AND ANTTI RAUTIAINEN, TONI MÄTTÖ, JUKKA PELLINEN, VESA VOUTILAINEN TOWARDS ANALYTICS REPORTING IN CULTURAL INSTITUTIONS: BALANCING BETWEEN CONTRADICTIONS AND PRAXIS, AGOSTINO, DEBORAH (POLYTECHNIC UNIVERSITY OF MILAN) and MICHELA ARNABOLDI, ELEONORA CARLONI 09.30 HOMELESSNESS IN THE UK AGRIZZI, DILA , UNIVERSITY OF ESSEX ACCOUNTING INFORMATION AND POLITICIANS: ARE IMPROVEMENTS REQUIRED?, TER BOGT, HENK, UNIVERSITY OF DISPARITIES BETWEEN STAKEHOLDER SALIENCE AND ORGANISATIONAL MISSION: PERFORMANCE
ENTERPRISES, INSIGHTS FROM PRACTICE, ZANELLATO, GIANLUCA UNIVERSITY) PRISONERS AS ECONOMIC CITIZENS", JUNNE, JAROMIR and NATHALIE ILOGA BALEP (HAMBURG HELMUT SCHMIDT UNIVERSITY - UNIVERSITY OF THE FEDERAL ARMED FORCES) 12:30 13:30 Lunch Location Lower Auditorium 13.30- 14.00 Plenary Session: Reflections by the Conference Chair, Irvine Lapsley Final Session: Noel Hyndman (Queen`s University Belfast) EIASM 2020: The Wonders of Belfast