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5TH CONFERENCE ON NEW DIRECTIONS IN MANAGEMENT ACCOUNTING: INNOVATIONS IN PRACTICE AND RESEARCH


BRUSSELS, BELGIUM, DECEMBER 14-16, 2006
SPONSORED BY

CHAIRPERSONS

Kari LUKKA
Turku School of Economics and Business Administration (TSEBA)

Michael SHIELDS
Eli Broad Graduate School of Management - Michigan State University

BACKGROUND AND PURPOSE

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.

The invited plenary speakers are:

• Robert Chenhall, Monash University, Australia - ABSTRACT
• David Cooper, University of Alberta, Canada - ABSTRACT
• Henri Dekker, Free University of Amsterdam, The Netherlands - ABSTRACT
• David Larcker, Stanford University, USA - ABSTRACT
• Ken Merchant, University of Southern California, USA - ABSTRACT

CALL FOR PAPERS

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:

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


RESEARCH:
* role of social science and other theories 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 !!!!!

CONFERENCE PROGRAMME

Please click HERE to download the conference programme.

PLENARY SPEECHES

Please click HERE to download Professor Robert Chenhall's  presentation
Please click HERE to download Professor David Cooper's presentation
Please click HERE to download Professor Henri Dekker's presentation
Please click HERE to download Professor David Larcker's presentation
Please click HERE to download Professor Ken Merchant's presentation

PHOTOS