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At EIASM, the necessary actions and precautions are being taken to ensure a safe environment for our activities, faculty and participants.

We anticipate that travel restrictions and social distancing requirements will unfortunately not make it possible to organize a physical Conference. Consequently, we have decided to postpone the face-to-face 2021 Conference on Management Accounting and Control in SMEs and instead offer an online program. We are confident that the scientific value of the virtual format will remain unchanged. 

​We hope that you will join us both this year (virtually) and in the wonderful city of Assisi in 2023 (in person).

Teemu Malmi
Aalto University School of Business, Finland

Fabio Santini 
University of Perugia, Italy 

David Bedford
University of Technology, Sydney, Australia

Antonio Dávila
IESE Business School, Navarra, Spain

Sofia M. Morais Lourenço:
ISEG, Lisbon School of Economics and Management, Universidade de Lisboa, Portugal

The relevance of small and medium sized enterprises (SMEs) for the economic growth implies that management accounting researchers should identify various ways SMEs can be assisted to succeed with their projects. One of the weaknesses of SMEs is the lack, or insufficient development, of management accounting (MA) and management control (MC) systems. Although those systems are usually studied independently, they are highly interrelated and, in turn linked to governance. SMEs should assure i) management accounting and control systems which fit with the external and internal contingent variables, including governance structures 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 at least three research themes: firstly there is a need for understanding which governance and organizational mechanisms would enhance control effective­ness in SMEs; secondly a better comprehension of the way MA and MC tools are employed and changed in SMEs is required; thirdly the opportunity for external intervention (government, chartered accountants, trade associations) that could help overcome the lack of governance and controls in SMEs, is to be analyzed. These issues provide opportunities for exciting research activities.

The conference will consist of plenary sessions and research paper presentations

Submission of papers that deal with practices, theories, or research methods are 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
• The impact of ownership on management accounting/control systems
• Board/team composition and management accounting/control systems
• Leadership style 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
• Linkages between governance mechanisms, management accounting/control systems and firm outcomes

MANAGEMENT ACCOUNTING AND MANAGEMENT CONTROL SYSTEMS IN SMES:

• Specificities of management accounting techniques, processes and information
• Specificities of the design and use of management controls
• Management control systems configurations
• 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
• Organization structure and management accounting/control systems
• Linkages between competitive strategy and management accounting/control systems
• ERP / business analytics diffusion, how they are used and effects on organization and business performance
• Issues in developing / changing management accounting/control systems

MECHANISMS TO OVERCOME THE WEAKNESS OF SMEs MANAGEMENT ACCOUNTING AND CONTROL:

• 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
•  

Please click HERE to download the Conference Programme;

FEES

The fees for participating in the ONLINE workshop : 

Cancellations made before April 2, 2021 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

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