The rate of change in the practice of and research on management accounting appears to be increasing. Many organisations are attempting to change their existing, or implement new and innovative, management accounting practices, based on new management accounting and business organisation ideas, practices, structures, processes, systems, and information. A number of new challenging objects of measurement and control have recently emerged, including intellectual capital and networks of organisations. The roles and designs of budgeting systems appear to be rapidly changing. While much of this innovation and implementation concentrates on new costing or performance measurement systems, there is also change related to the roles of management accountants in organisations. Current developments outlined above provide many new opportunities for innovative management accounting research, and for a fruitful integration of existing accounting knowledge and the currently emerging practice issues.
The purpose of this conference, like its four predecessors, is to examine innovative management accounting practices and innovative ideas about how to conduct research on them. The conference will consist of plenary sessions and research paper presentations. In the 2006 conference, the general theme for the plenary speakers will be "The boundaries, links, and spaces in and around management accounting". We have invited five distinguished accounting scholars to address specific issues dealing with this theme, including management accounting as related to hierarchy, cross-functional, horizontal, and inter-organisational issues of management accounting and corporate governance, and linkages between management accounting and the rest of accounting.
• Robert Chenhall, Monash University, Australia - ABSTRACT
Submission of papers that deal with innovative management accounting practices, theories, and research methods are particularly relevant to this conference. For reference, papers on the following types of issues are welcomed warmly:
THE SUBMISSION DEADLINE IS OVER !!!!!
Please click HERE to download the conference programme.
Please click HERE to download Professor Robert Chenhall's presentation