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1ST EIASM CONFERENCE ON MANAGEMENT ACCOUNTING AND CONTROL IN SMES


ASSISI (ITALY) 12-13 APRIL 2019
CHAIRPERSONS

 Teemu Malmi (Aalto Business School, Finland) 
Fabio Santini (University of Perugia, Italy) 

ORGANISING COMMITTEE

Andrea Cardoni & Luca Elisei
(University of Perugia)    
 

SPONSORED BY

KEYNOTE SPEAKERS

Tony Davila (IESE Business School, Spain)
Roland Speklé (Nyenrode Business University, the Netherlands) 

BACKGROUND

The relevance of small and medium sized enterprises (SMEs) for the economic growth implies that researchers should identify the best way they can be helped to succeed with their projects. One of the main weaknesses of SMEs is the lack of management accounting (MA) and management control (MC) systems. Although those systems are usually studied  independently, they are highly interrelated and, in turn strictly linked to business governance. To make the whole control system work efficiently, SMEs should rely upon effective governance mechanisms to be able to assure i) management accounting systems which best fit with the external and internal contingent variables, ii) skilled or well-supported decision-makers capable of understanding MA information and translating it into effective choices; iii) employees involved through an effective management control system. This framework evokes three main research topics: firstly there is a need for understanding which governance and organizational mechanisms would enhance business control effective­ness in SMEs; secondly a better comprehension of the way MA and MC tools are employed, work and evolve in SMEs is required; thirdly the opportunity for external intervention (government, chartered accountants, trade associations) that could help overcome the lack of governance and business controls in SMEs, is to be analyzed. These issues provide opportunities for exciting research activities.

Contributions are expected to give new insights on the above-mentioned topics. This is useful for SMEs’ survival and development.

The conference will consist of plenary sessions and research paper presentations.
 

CALL FOR PAPERS

Submission of papers that deal with practices, theories, or research methods are particularly relevant to this conference. For reference, papers on the following issues are welcomed:

 

GOVERNANCE AND BUSINESS CONTROLS IN SMEs:

  • Family firms and management accounting/control systems
  • Board/team composition and management accounting/control systems
  • Leadership and management accounting/control systems
  • Personality traits of owner-managers and management accounting/control systems
  • HRM and management accounting/control systems
  • Contingent factors, governance mechanisms and management accounting/control systems
  • Organization structure and management accounting/control systems
  • Linkages between governance mechanisms and performance of management accounting/control systems


MANAGEMENT ACCOUNTING AND MANAGEMENT CONTROL SYSTEMS IN SMES:

  • Specificities of management accounting techniques, processes and information
  • Specificities of management control levers
  • Management control systems as packages
  • Frameworks of business controls
  • Relationship between management accounting and management control
  • Firm life cycle and need of management accounting/control systems
  • Formality and informality of management accounting/control tools
  • Factors affecting the employment and/or evolution of management accounting/control systems
  • Linkages between competitive strategy and management accounting/control systems
  • Linkages between financial performance and management accounting/control systems
  • ERP/business analytics diffusion and effects on organization and business performance

MECHANISMS TO OVERCOME THE WEAKNESS OF SMES:

  • Internal management accountants and management accounting systems
  • External consultants and management accounting/control systems
  • Solutions to overcome the barriers to management accounting/control systems implementation
  • Software vendors and management accounting systems
  • Role of government, chartered accountants, trade associations on management accounting/control systems implementation and use



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 10 February 2019.

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

CONFERENCE LOCATION

The whole Conference will take place at
Palazzo Bernabei
Via S. Francesco, 19, Assisi
 

PRACTICALITIES

JOINING INSTRUCTIONS 
 

PERUGIA ~ ASSISI AIRPORT (PEG)


This is a small regional airport serving inter-European flights. It is only a 15 minute taxi ride from the center of Assisi.

ROME FIUMICINO (FCO) INTERNATIONAL AIRPORT

Train: There is a train station inside the airport. It takes about 3.50 hours to get from the airport
to Assisi, with stops & changes. This airport train shuttles you (about 35 minutes) to the main
Temini train station in central Rome. Once you arrive at Rome Termini you will change trains.
Cost: 45 Euro round trip (approximately) TRAVEL TIP: Make sure you "stamp" your ticket at
the yellow validation machines located near the train tracks or you could get a fine on the train.

Arrival at Assisi train station:

Going directly to Assisi: The train station is located in the Valley under the ancient hill town of Assisi. To get up into the city you can take any taxi (approx 10 minutes - 20 Euro) or public bus (approx 1 Euro). Bus tickets are purchased in the Newspaper stand inside the train station.

 

ACCOMMODATION
 

Hotel Giotto **** (very close +/- 100 m)

Via Fontebella, 41 – 06081 Assisi,  https://www.hotelgiottossisi.it
Tel. : + 39 075 812209 - Email : info@hotelgiottoassisi.it

Double room for single occupancy 90 EUR (including breakfast) + city tax  2 EUR per person/day
Double occupancy + 30 EUR per room and per night

To take advantage of these special rates, please mention “EIASM” when making your reservation.
We also advise you to check prices on the internet !!

Hotel Fontebella****  (very close +/- 200 m)

Via Fontebella, 25 – 06081 Assisi,https://www.fontebellahotel-assisi.com
US and Canada: 888-205-7322 -  UK: 0808 145-3778 - Europe: +1 469-610-3608

Superior double room for single occupancy 90 EUR (including breakfast) + city tax  2 EUR per person/day
Double occupancy + 14 EUR per room and per night

Please mention "EIASM " when making your reservation.

Hotel dei Priori (very close +/- 300 m)

Corso Mazzini, 15 – 06081 Assisi, www.hoteldeipriori.com
+39 075 812237
info@hoteldeipriori.it

Single room 65 EUR (including breakfast) + city tax  2 EUR per person/day
Double room for single occupancy 75 EUR (including breakfast) + city tax  2 EUR per person/day
Double occupancy + 10 EUR per room and per night

Please mention "EIASM " when making your reservation.


B&B Quo Vadis (very close +/- 300 m)

Via S. Maria delle Rose, 5 – 06081 Assisi, www.quovadisassisi.com
+39 393 5628015 - info@quovadisassisi.com
Double room for single occupancy 40 EUR (including breakfast) + city tax  2 EUR per person/day
Double occupancy + 25 EUR per room and per night

Please mention "EIASM " when making your reservation.


⇒ Note that there are plenty of other hotels in the surroundings of Palazzo Bernabei. 

We invite you to check availability and prices on Internet.

FEES

The fees include participation to the Conference, documents, lunches, the conference dinner and morning and afternoon refreshments.

 

   
For participants affiliated with an institution that is member or associate member of the EIASM's
Academic Council
353,80 € (including 63,80 € VAT)
For participants coming from another academic institution 414,80 € (including 74,80 € VAT)

Cancellations made before March 20, 2019 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

REGISTER ONLINE

ADMINISTRATION

Ms. Graziella Michelante - EIASM Conference Manager
EIASM - PASSAGE DU NORD - 19 - 1000 BRUSSELS - BELGIUM
Tel: +32 2 226 66 62 - Fax: +32 2 512 19 29
Email: michelante@eiasm.be