Aalto Business School, Finland
University of Perugia, Italy
University of Technology, Sydney, Australia
IESE business school, Navarra, Spain
Sofia M. Morais Lourenço
Lisbon School of Economics and Management, Lisbon, 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
Completed papers intended for presentation at the conference should be submitted
22 February, 2021 (8am CET )
Please click HERE to submit online.
Guidelines to submit:
Maximum file size of 2048 KB
To be acceptable, proposals MUST be submitted through this web site!
The papers will be considered for presentation at concurrent sessions by the Programme Committee, and a response will be given by March 10, 2021.
There will be an appointed discussant for each paper presented at the Conference.
Details on fees, location, accommodation.. will be posted soon.
Graziella Michelante -
EIASM Conference Manager
Passage du Nord 19 - 1000 Brussels, Belgium
Tel: +32 2 226 66 62 - Email: email@example.com