Homepage Contact us Sitemap

FINLAND , JUNE 13-15, 2012

Teemu Malmi
Professor of Accounting
Aalto University School of Economics
Department of Accounting


The support of the CIMA General Charitable Trust is gratefully acknowledged.’



Department of Accounting


Angelo Ditillo (Bocconi University)
'The multidimensional nature of creativity: inspiring and shaping creative efforts through management controls'.

Timo Ihamuotila
'Managing Through Disruption.'

Utz Schäffer (WHU Otto Beisheim School of Management)
 'Management Accounting Research in Germany – or: Robinson Crusoe goes to New York.'

Robert Simons
(Harvard Business School)
'Designing Winning Organizations.'


Manufacturing Accounting Research Conference (MAR) is a biennial conference at which worldwide scholars, researchers and practitioners debate on control, cost and performance management related issues in a wide range of business organisations, both in manufacturing and service. Previous conferences have been held in Eindhoven (1993), Bruges (1995), Edinburgh (1997), Kolding (1999), Pisa (2001), Twente (2003), Tampere (2005), Trento (2007), Münster (2009) and Ghent (2010). The latest MAR conference was held in 2010 following a decision to shift the MAR conference to be held in the even years: this contributes to that the MAR conference and the Nice conference on performance measurement and control will no longer be held during the same years.
The Helsinki 2012 conference continues and evolves themes established in previous conferences. A direct engagement with operational processes (be they manufacturing or service) has always been a central feature in the academic papers presented at the MAR conference. The Helsinki 2012 conference continues to welcome papers with a strong operational orientation. Such papers could relate, for example, to the use of cost and performance management systems in customer-supplier relationships, networks, sales, marketing or advanced manufacturing technology contexts. Inspired by the presence of our acknowledged key note speakers, we also encourage papers examining the use of cost management and performance management systems in supporting the exploration of new opportunities. By introducing this new theme we seek to gather insights of the role of cost management and performance measurement systems in both exploitation and exploration. Papers related to this theme could relate, for example, to the role of cost management and/or performance management systems in supporting innovation, knowledge integration and entrepreneurship in organisations. Submissions examining the simultaneous use of several management control systems are also very much appreciated.

Similarly to the earlier MAR conferences, the Helsinki 2012 conference will consider the link between design and implementation of management control systems and the relevance to both theory and practice to be essential. The 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 authors of the best conference papers will be invited to submit their papers to Management Accounting Research. These papers will be subject to the journal’s double-blind review process.

The conference is jointly organised by EIASM and Aalto University School of Economics.


CLICK HERE for the general program of the conference.

CLICK HERE for the final detailed academic program.


The conference will include different types of research pertinent to the conference title. Papers on the following topics are particularly welcomed:
• The use of cost and performance management systems in sourcing, manufacturing, sales,
marketing and/or R&D
• Cost and/or performance management in business networks
• The impact of technological change on cost and performance management
• The design and implementation of new management accounting techniques including target costing, time-driven Activity-Based-Costing, customer profitability analysis and new budgeting approaches
• Capital budgeting for advanced manufacturing technology
• ERP systems, business intelligence and accounting information systems
• The role of cost and performance management systems in enhancing innovation, knowledge integration and/or entrepreneurship
• The role of cost and performance management systems in enhancing exploitation and/or exploration
• The link between accountability and control and exploration and exploitation
• The simultaneous use of several management control systems

Full papers intended for presentation at concurrent sessions or the PhD track should be submitted


March 18, 2012

To be acceptable, proposals MUST only be submitted through this website.


The papers will be considered for presentation by the Organising Committee.
Authors will be notified of acceptance after April 15, 2012.
Presenters are expected to act as a discussant for other papers upon request of the Organising Committee.

Guidelines for submissions

Text size 12 points, single spaced.
Cover page with reference to concurrent session or PhD track.
Max size of the file is 25 pages and/or 1024 KB.


Helsinki is a modern European city that is famous especially for its design and high technology. Helsinki is a pocket-sized metropolis that is easy to discover on foot. Helsinki is one of the safest cities in Europe. It is friendly towards residents and visitors alike thanks to its cleanliness and functional urban planning.

Helsinki’s attractive and unique character comes from its proximity to the sea, which offers an endless number of exciting opportunities in summer and winter alike. Helsinki is surrounded by the sea on three sides. The city’s shoreline is adorned by around 100 kilometres of coast and over 300 islands. It is said that the sea gave birth to Helsinki and the harbour raised her.

For lovers of architecture, Helsinki is a treasure trove that is easy to discover in its entirety. A half-hour walk from the district of Katajanokka to Töölönlahti Bay will take you from bold Jugend-Art Nouveau designs through Neoclassical monuments to modernist masterpieces designed by Alvar Aalto. Along the way you will also get a taste of Helsinki’s Byzantine-Russian heritage, Neo-Renaissance buildings and contemporary glass and s teel superstructures!

Distinctive and indivual, yet still functional desing by Marimekko.

Minimalistic, functional and clean clean Finnish design has enjoyed an enviable international reputation for decades. Helsinki is the perfect city for both design shopping and discovering Finland’s unique design culture. The year 2012 will be a particularly attractive occasion to visit Helsinki as Helsinki will be the World Design Capital during that year!




We have selected four hotels at a walking distance from the conference venue. Please make your reservations by 1st May 2012, in order to receive the special rates offered to the conference attendants. Please also note that since Helsinki is the World Design Capital during year 2012, there will be limited availability of hotel rooms in Helsinki in June.

Crowne Plaza Helsinki
Mannerheimintie 50, 00260 Helsinki, Finland, http://www.crowneplaza-helsinki.fi/crowneplaza-helsinki!/en_GB/
Reservation can be made by phone:+358 9 2521 0000 or by e-mail: helsinki.cph@restel.fi
Standard single room        189,0 € / night (incl. breakfast and taxes) 
Standard double room      214 € / night (incl. breakfast and taxes)
Group Code: MAR 2012
To take advantage of these special rates, please mention the code “MAR 2012” when making your reservation.
Hotel Helka
Pohjoinen Rautatiekatu 23, 00100 Helsinki, Finland, http://www.helka.fi/en
Reservation can be made by e-mail:    reservations@helka.fi or    by phone:    +358 9 613580.
Standard single room        148,0 € / night (incl. breakfast and taxes).
Group code: 570160
To take advantage of these special rates, please mention the code “570160” when making your reservation.
Scandic Marski
Mannerheimintie 10, 00100 Helsinki, Finland -
Reservation can be madeonline at  http://www.scandichotels.com/en/
by phone     +358 (0)9 68 061 or
by e-mail     marski@scandichotels.com.
Standard single room        154,0 € / night (incl. breakfast and taxes).
Superior single room         174,0 € / night (incl. breakfast and taxes).
Group code: BAAL120612
To take advantage of these special rates, please mention the code “BAAL120612” when making your reservation.
Sokos Hotel Presidentti
Eteläinen Rautatiekatu 4, 00100 Helsinki  - http://www.sokoshotels.fi/en/hotels/helsinki/presidentti/
Reservation can be made
- by phone:                           +358 20 1234600 or
- by e-mail:                           sokos.hotels@sok.fi
Standard single room        115,0 € / night (incl. breakfast and taxes).
Superior double room       149,0 € / night (incl. breakfast and taxes).
Group code: MAR-Konferenssi
To take advantage of these special rates, please mention the code “MAR-Konferenssi” when making your reservation.



The conference will take place at Aalto University School of Economics, located at the very heart of Helsinki. The plenary sessions and parallel sessions will be held at the ‘Chydenia’ building (Runeberginkatu 22-24, 00100 Helsinki), whereas the Early Bird Reception and the conference lunches will take place at the main building (Runeberginkatu 14–16, 00100 Helsinki). The main building is located within a very short walking distance from the Chydenia building.

For further information about the campus, please see the following link: http://econ.aalto.fi/en/about/campuses/
The Welcome Reception will be held at the Old City Hall (Aleksanterinkatu 20, 00170 Helsinki), which is located next to the “Senate Square”. The location of the conference dinner will be confirmed later.


For participants affiliated with an institution that is member or associate member of the EIASM's
Academic Council
295,00 € (VAT Exempt)
For participants coming from another academic institution 380,00 € (VAT Exempt)

Cancellations made before May 25, 2012 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. Cristina Setyar - EIASM Conference Manager
Tel: +32 2 226 66 69 - Fax:
Email: setyar@eiasm.be