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Carsten Rohde
Professor of Accounting
Copenhagen Business School - Department of Accounting & Auditing


Trond Bjornenak (Norwegian School of Economics)
Thomas Günther (Technische Universität Dresden)
Frank Selto (University of Colorado at Boulder)


Sophie Hoozee (Erasmus University Rotterdam)
Martin Petersen Lennards (Head of Financial Management, KPMG)
Falconer Mitchell (The University of Edinburgh)
Jens Friis Sørensen (Partner, Itelligence)



Manufacturing Accounting Research Conference (MAR) is a biennial conference at which worldwide scholars, researchers and practitioners debate on management accounting, 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), Ghent (2010) and Helsinki (2012).

The Copenhagen 2014 conference will continues on the same line as the previous conferences. A direct engagement with operational processes has always been a central feature in the academic papers presented at the MAR conference.This welcome papers with a strong operational orientation. Such papers could relate, for example, to the use of cost and performance management systems in, sales, marketing, advanced manufacturing technology contexts, customer-supplier relationships and networks.

Inspired by presence of our acknowledged key note speakers and the challenges many companies face, we also encourage papers examining how to design and use management accounting, cost and performance management systems to enhance competiveness, hence gathering insights into how cost management and performance measurement systems can help modern companies to make decisions and manage productivity, efficiency and profitability to gain or regain competitive advantage. Papers related to this theme could for example be, the design, implementation and use of effective management control systems adapted to different contexts, customer profitability accounting models, newer budgeting approaches, transfer pricing and offshoring decisions.

Similarly to the earlier MAR conferences, the Copenhagen 2014 conference will in general consider the link between design, implementation and use of management accounting and control systems and the relevance to both theory and practice to be essential.

The conference will consist of plenary presentations, concurrent sessions and a special track for PhD students.
For some concurrent sessions discussants 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 Copenhagen Business School.


The conference will include different types of research pertinent to the conference title.

Papers on the following topics are particularly welcomed:

The design, implementation and use of new management accounting techniques including target costing, activity based costing models, customer profitability analysis and new budgeting approaches

  • The role of cost and performance management systems in enhancing competiveness
  • The use of cost and performance management systems in R&D, sourcing, manufacturing, marketing and/or
  • Cost and/or performance management of interorganizational relations and business networks
  • The impact of technological change on management accounting, cost and performance management
  • ERP systems, business intelligence and accounting information systems
  • The simultaneous use of several management control systems and their effectiveness in different contexts
  • Capital budgeting for advanced manufacturing technology


Review and selection process will be done by the Organising Committee.
Authors will be notified of acceptance by April 11, 2014.
Presenters are expected to act as 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


Please click HERE to download the conference main programme

Please click HERE to download the conference parallel sessions programme


A bit about Copenhagen

The city of Copenhagen was founded more than 800 years ago, and is known for combining the old-world charm of its medieval origins with the vibrant life of a modern European metropolis. Copenhagen is the capital of Denmark, but with merely 1.5 million inhabitants, the city is human in scale. A network of car-free pedestrian zones and cobbled squares creates a lively and attractive downtown area with cafés, cinemas and museums. The high quality public transportation system, consisting of the metro, buses, and trains connects the centre with its suburbs and the airport (a 20-minute ride).

A bit about the architecture

Danish architecture is going through a new golden age with internationally acclaimed local architects leaving their mark on Copenhagen as well as the rest of the world. Water, space, sustainability and light are the key elements in the recent architectural boom in maritime Copenhagen. Bold urban planning and world-class architecture is shooting up alongside old historic buildings and palaces.

One of these new buildings is the Opera House. 



The Opera House is clad with southern German Jura Gelb limestone, and the foyer features Sicilian Perlatino marble. The wall of the auditorium facing the foyer is clad with maple wood, and the ceiling in the main auditorium is adorned with 105,000 sheets of 24 carat gold leaf, equivalent to 1.5 kilos of gold.

The Copenhagen Opera House is designed by Danish architect Henning Larsen, and a number of Danish artists have contributed to the decor, among them Per Kirkeby who has created four bronze reliefs, and Danish-Icelandic artist Olafur Eliasson who has contributed the three light sculptures for the foyer.

A bit about attractions
At Langelinje Pier you will find one of Copenhagen's most famous tourist attractions: The sculpture of The Little Mermaid. Unveiled on 23 August 1913, The Little Mermaid was a gift from Danish brewer Carl Jacobsen to the City of Copenhagen. The sculpture is made of bronze and granite and was inspired by Hans Christian Andersen’s fairy tale about a mermaid who gives up everything to be united with a young, handsome prince on land.


Especially during summer Nyhavn is the perfect place to end a long day. Nyhavn was originally a busy commercial port where ships from all over the world would dock. The area was packed with sailors, ladies of pleasure, pubs and alehouses. Today the beautiful old houses have been renovated and classy restaurants dominate the old port. In Summer Nyhavn is filled with people enjoying the relaxed atmosphere by the canal, jazz music and great food


More information about Copenhagen at  Visit Copenhagen


The city of Copenhagen is most conveniently reached by airplane. From the airport to the city it is easiest and cheapest to go by the metro. The metro is located right above terminal 3. All the trains go in the same direction from the airport (M2 to Vanløse Station), so you do not have to worry about getting on the wrong train.

The trains run with 4-6 minutes intervals during the day and evening. During the night the train runs every 15-20 minutes. It will take you 15 minutes to get to Nørreport Station (hub in city centre) from the airport. To get to the venue take, the metro to metro station Fasanvej. See the metro plan here.Tickets can be bought at the metro station and at the DSB ticket sales counter in terminal 3. Please note that the machines only accept coins and credit cards, not notes.



The best papers will be submitted to a special issue of the Journal on Qualitative Research in Accounting & Management (QRAM)


The ISSN number for the conference papers




The conference will start on Tuesday June 10, 2014 at 7 pm with an Early Bird Reception.
The academic programme of the conference will start formally at 9 am on Wednesday, June 11.
The conference is scheduled to end at approximately 3 pm on Friday, June 13.


The Venue for the conference is

Copenhagen Business School - The Wedge

(located in Frederiksberg close to the beautiful Frederiksberg Gardens)

The visiting address is:
Kilen, KILEVEJ 14 A, DK-2000 FREDERIKSBERG, DK-2000 Frederiksberg


Please click HERE to download  a list of hotels located in the conference surroundings. 

Registration form for the Scandic Hotel
Registration form for the Cab Inn City Hotel
Registration form for the Square Hotel


The fees include participation to the Conference, documents, Early Bird reception, 3 lunches, the conference dinner and transportation, morning and afternoon refreshments. 

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 17, 2014 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
Tel: +32 2 226 66 62 - Fax: +32 2 512 19 29
Email: michelante@eiasm.be