Teemu Malmi (Aalto University School of Business, Finland)
Fabio Santini (University of Perugia, Italy)
SIDREA INTERNATIONAL WORKSHOP
Prof. Dr. Martin Hiebl
Professor of Management Accounting and Control
University of Siegen - Germany
Prof. Lucrezia Songini,
Full Professor of Business and Management
University of Eastern Piedmont,
Department of Sustainable Development and Ecological Transition - Italy
The relevance of small and medium sized enterprises (SMEs) for the economic growth implies that researchers should help to identify how they can be supported to succeed. One of the weaknesses of many SMEs is the lack of management accounting (MA) and management control (MC) systems. These in turn are linked to corporate governance. To ensure success, SMEs should rely upon effective governance mechanisms to assure i) management accounting and control systems which fit with the external and internal context, ii) skilled or well-supported decision-makers capable of understanding MA information and translating it into effective choices; iii) employee involvement through an effective management system. This framework evokes at least three research topics: firstly, there is a need for understanding which governance and organizational mechanisms would enhance business control effectiveness in SMEs; secondly, we need better comprehension of the way MA and MC tools are employed, work and evolve in SMEs; thirdly, the opportunity for external intervention (government, chartered accountants, trade associations) that could help to overcome the limitations in governance and business control practices in SMEs, needs to be analyzed.
These issues provide opportunities for exciting research activities and all contributions related to these, but also other important SME related topics are welcome!
The conference will consist of plenary sessions and research paper presentations.
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 styles 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 management accounting/control systems and their effects
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
- The impact of digitalization on management accounting and/or control practices in SMEs
MECHANISMS TO OVERCOME THE WEAKNESS OF SMES:
- Internal developments in 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
There will be an appointed discussant for each paper presented at the Conference.
Please HERE to download the Conference Programme.
The whole Conference will take place at
Via S. Francesco, 19, Assisi
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 Termini 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.
Hotel suggestions :
- Hotel Properzio (2 stars)
- Hotel Sorella Luna (3 stars)
- Hotel Fontebella (4 stars)
- Giotto Hotel (4 stars) - location of the Conference Dinner
You are requested to contact the hotel to make your reservation.
The fees include :
- participation to the conference
- 2 lunches
- the conference dinner
- morning and afternoon refreshments
|For participants affiliated with an institution that is member or associate member of the EIASM's
|366,00 € (including 66,00 € VAT)|
|For participants coming from another academic institution
||439,20 € (including 79,20 € VAT)|
Cancellations made before April 1, 2023 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
RUE FOSSÉ AUX LOUPS - 38 - BOX 3 - 1000 BRUSSELS - BELGIUM
Tel: +32 2 226 66 62 - Fax: