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Kari LUKKA (Turku School of Economics, University of Turku, Finland)
Michael SHIELDS (Michigan State University, U.S.A.)


We gratefully acknowledge the support of the CIMA's General Charitable Trust 


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 systems and practices, based on new management accounting and business ideas, strategies, technologies, structures, processes, operative locations, and information. A number of new challenging objects of planning, control and measurement have recently emerged, including intellectual capital, networks of organisations as well as environmental, social and organizational sustainability. The roles and designs of budgeting systems appear to be changing and the significance of performance management and measurement in many variations is increasing. While much of this innovation and implementation concentrates on new costing or performance management or measurement systems and practices, there are also changes related to the roles of management accountants in organisations. Current developments such as those outlined above provide many new and exciting opportunities for innovative management accounting research, and for a fruitful integration of existing accounting knowledge and the currently emerging practice issues. There are indications of increased collaboration between researchers and practitioners in the spirit of engaged scholarship, too.

The purpose of this conference, like its seven 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. The general theme for the next conference is "Innovations in management accounting practice and research”.

The invited plenary speakers are:

  • Mats ALVESSON, University of Lund, Sweden
  • Joe FISHER, Indiana University, USA
  • Frank MOERS, University of Maastricht, The Netherlands
  • Karen SEDATOLE, Michigan State University, USA

Their presentations will cover issues like challenging dominant assumptions in field research, innovations in budgets and budgeting, the design and performance of management accounting practices as packages or systems, and advantages of multi-theoretical perspectives for research on management accounting.



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


  • innovative management accounting practices in particular parts of the world 
  • management accounting in new organizational designs (e.g., flat, horizontal, hybrid, matrix, network, virtual, team) 
  • management accounting systems for big data, enterprise resource planning systems, e-commerce, digitalized data
  • interchange, electronic meetings, customer relationship management, and supply chain management 
  • value chain and inter-organizational accounting 
  • new management accounting techniques, processes and information 
  • linkages between competitive strategy and management accounting
  • integration and disintegration of management accounting 
  • challenges of globalization for management accounting 
  • changing roles of management accountants in organizations 
  • information about what practitioners expect management accounting researchers to do


  • role of social sciences and other theoretical perspectives in researching innovative practices
  • comparative analyses of various theoretical approaches 
  • new theories for researching innovative practices 
  • ways of improving the relevance, validity, and reliability of theory-based empirical research 
  • role of research design in management accounting studies 
  • research method issues in researching innovative practices 
  • innovative ways of conducting management accounting research

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 15 October 2014.

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


The conference will start on Monday December 15, 2014 early afternoon and is scheduled to end at approximately 5 p.m.on Wednesday, December 17, 2014


The whole workshop will take place in the Hotel Métropole in which the EIASM premises are located (Place De Brouckère-plein 31, 1000 Brussels).

The Hotel Métropole is marvelously well located right in the historical centre of Brussels, just a few steps away from the “Grand-Place”, the “Bourse” and the “Theatre de la Monnaie” and close to the central and north railway stations, that each have direct connections to Brussels International airport.


* Hotel Métropole ***** (conference location) PLEASE BOOK AS SOON AS POSSIBLE.
Place de Brouckère 31 - 1000 Bruxelles

During the week :
Superior Single room at € 160 ,-/ night
Superior Double room at € 190,-/night
including buffet breakfast and all taxes !!!

During the week-end : (Night of Friday/Saturday & Sunday) :
Superior Single room at € 140 ,-/ night
Superior Double room at € 140,-/night
including buffet breakfast and all taxes !!!

To take advantage of these special rates, please mention “EIASM” when making your reservation. However, according to the period of the booking, some better rates could be offered by contacting the hotel directly.
Ps : We advice you to check prices on the internet too !!

Contact : Mr.Chafik HABIB - Tel. : + 32 2 214 24 25 or + 32 2 214 24 26 or + 32 2 2142424 - Fax : 32 2 2180240
Email :info@metropolehotel.be

* Hotel NH Atlanta  (very close)
Boulevard Adolph Max 7
1000 Brussels
Tel 00800 0115 0116 (free of charge) - reservations@nh-hotels.com
Special rate (single or double room) 155 EUR (including breakfast)
Please mention "EIASM " when making your reservation.

* Hotel Marivaux (next door)
Boulevard Adolph Max 98
1000 Brussels - www.hotelmarivaux.be

Special rates :
Monday-Thursday: € 115.00/night (breakfast included) - single Club room
Monday-Thursday: € 135.00/night (breakfast included) - single Harmony room
Friday, Saturday, Sunday: € 80.00/night (breakfast included) - single Club room
Friday, Saturday, Sunday: € 100.00/night (breakfast included) - single Harmony room

There is a supplement of € 10.00/night for a double Club room (breakfast included).

To book a room :  please use the reservation form available HERE or reservation@hotelmarivaux.be.
(please mention EIASM )

* Citadines Sainte-Catherine Bruxelles Apart'hotel (10 minutes walk)
51 quai au Bois à Brûler - 1000 Brussels
Tel 32 2 221 14 11 - Fax 32 2 2211599 -www.citadines.com -

Studio Deluxe Studio (for 1-2 pers) at 123 € /night + 14 € per person for breakfast
One-Bedroom Apartment Deluxe (for 1-4 pers) at 164 € /night + 14 € per person for breakfast

To book a room:
- by email to Coralie.carels@citadines.com  and mention EIASM
- by contacting the residence itself by phone on +32 221 14 11

You  can also help you to find a room at a competitive price : info@resotel.be  
Here is the search system of the company RESOTEL :http://www.belgium-hospitality.com/
Please mention that you want a room in the city center. 

FEES (VAT excluded)

The fees include participation to the conference, conference documents, conference welcome cocktail, conference dinner, morning and afternoon refreshments.


For participants affiliated with an institution that is member or associate member of the EIASM's
Academic Council
360 €
For participants coming from another academic institution 417 €

Cancellations made before November 20, 2014 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



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