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GHENT, BELGIUM, JUNE 20-23, 2010


Part of the costs of this workshop are being paid by the ICAEW’s charitable trusts. 
These trusts support educational projects relating to accountancy and economics. 
The Centre for Business Performance of the ICAEW manages all grant applications.


Werner Bruggeman
Ghent University, Belgium

Falconer Mitchell
University of Edinburgh, UK



Chris Chapman (Imperial College London)
Resource allocation systems or strategic performance management systems? Reflections on costing systems in UK healthcare

Frank Hartmann (RSM Erasmus University) and Maarten Vansteenkiste (Ghent University)
How to vitalize managers and their subordinates? The pivotal role of basic psychological need satisfaction

Chris Ittner (Wharton, University of Pennsylvania)
Implications of recent enterprise risk management initiatives on management accounting research

Kari Lukka (Turku School of Economics)
The roles and effects of paradigms in accounting research

Marc Wouters (University of Twente)
Two countries divided by a common language – Can management accounting contribute to key issues in operations and innovation?


MAR is a biannual conference at which worldwide researchers and practitioners debate on cost and performance management in a wide range of business organisations. Special about this conference is the direct engagement with operational processes (be they manufacturing or service) rather than focusing on strategy or corporate governance. The conference series is multidisciplinary, in the sense of attracting both management accounting researchers, as well as people from various fields who are also doing research into topics such as cost management, customer profitability, performance measurement, total cost of ownership, or value chain analysis (and there are more) but who publish their results in journals other than management accounting.


The Ghent 2010 conference continues and evolves the themes established in the seminars held in Eindhoven (1993), Bruges (1995), Edinburgh (1997), Kolding (1999), Pisa (2001), Twente (2003), Tampere (2005), Trento (2007) and Münster (2009). Starting in 2010, the conference will switch to even years and continue to be a biannual event again.

The 10th MAR conference will comprise plenary presentations, concurrent sessions and a special track for PhD students. To some of the concurrent sessions a discussant will be allocated. The PhD track aims to promote young researchers and provides a platform for discussion of and individual feedback to PhD related papers. There will be an appointed discussant for each of these papers.

The conference is jointly organised by EIASM and Ghent University.


Please click HERE to download the conference main programme
Please click HERE to download the conference parallel programme



Ghent is a historic city, yet at the same time a contemporary one. The modern daily life of the city’s active inhabitants plays itself out against a gorgeous historical backdrop. No other city in Belgium has as many classified buildings as Ghent. Saint Bavo’s Cathedral with the Van Eyck brothers’ Mystic Lamb, Saint Michael’s Bridge, the Castle of the Counts, the Belfry (recognised as a Unesco World Heritage Site), and the authentic medieval district ‘Patershol’ are just a few of the city’s famous attractions. Ghent has about 230,000 inhabitants, 50,000 students, 650 cafes, 475 restaurants, 250 different sorts of beer, 74 parks, 56 large and small market squares, 20 fountains, 19 museums, countless varieties of sweets, at least 10 chocolate shops, and hundreds of historic buildings and churches. All in one amazing city!

Download the city map here

    Saint Michael's Bridge
  The Belfry

 Castle of the Counts



The city of Ghent can easily be reached by plane, rail or car.

By plane
Recommended airport
Ghent is only 45 minutes from the international airport of Zaventem 'Brussel Airport', where flights arrive from and depart to more than 70 destinations. On the lowest level you will find the airport’s own railway station, Brussel-Nationaal-Luchthaven, accessible by lift and escalator from the arrivals hall. There are several connections to Ghent.


The other Belgian airports (Ostend, Antwerp and Liège) receive flights from various European cities and have easy direct connections to Ghent.

 By rail
Ghent is easy to reach by train from all Belgian and European cities and is only half an hour from Brussels South Station. Thanks to the high-speed Eurostar and Thalys trains, you can travel from Ghent to Paris in barely 2 hours and to London, Amsterdam and Cologne in less than 3 hours. To find your connection, visit the website of website of nmbs. 

The two main stations in Ghent are: 
Gent-Sint-Pieters Station (recommended)
From here tram no. 1 will take you direct to the city centre (Korenmarkt) 
Dampoort Station (alternative)
From here trolleybus no. 3 and the buses 17, 18, 38 and 39 will also take you direct to the city centre (Korenmarkt) 



By car
Ghent is located on the intersection of two major European motorways: the E17 connects Northern Europe to the South, and the E40 runs from the North Sea right across to Eastern Europe. 

From the E17 you take the ‘Gent Centrum’ turnoff.
On the E40, from the motorway intersection in Zwijnaarde you first follow ‘Antwerpen’ (E17) and then take the ‘Gent Centrum’ turnoff. 

The centre of the city of Ghent is a pedestrian area. The P-route leads you to the various car parks that give access to the city centre. 

Alternative airports                                                                                                                                                    
Brussels South/Charleroi airport is 70 minutes from Ghent. There are more than 20 bus connections from the airport to the capital every day. From there frequent train connections to Ghent are available. There are also bus connections from the airport to Charleroi-Sud railway station. Trains for Ghent can also be boarded there. A ticket that combines the bus and train services can be purchased at the Airport Ticket Desk.