5th Conference on Performance Measurement and Management Control

Nice, France – September 23-25, 2009
Conference Venue: Hotel Plaza, rue de Verdun 11 – Nice


P R O G R A M M E

Chairpeople:

Professor Antonio DAVILA - IESE, University of Navarra, Spain

Professor Eric CAUVIN - IAE Aix - France & affiliated with Euromed School of Management Marseille - France

Invited Speakers :
Professor Marc J. EPSTEIN - Rice University , U.S.A
Professor Jean-François MANZONI - IMD International, Switzerland

Wednesday, September 23, 2009

8.30 – 17.00 Registration

9:15 – 9.30 WELCOME SESSION

Professor Antonio Davila and Professor Eric Cauvin

9:30 – 10:00 OPENING PLENARY SESSION (Room: Baie des Anges I & II )

Professor Antonio Davila: “Performance Measurement, Control and Innovation”

10.00 – 10:30 Coffee Break

10.30 – 11.45 PARALLEL SESSIONS (# 1 to # 5)

Baie des Anges I / Baie des Anges II / Galerie / Mont Alban / Matisse
#1 Topic: Performance Targets and Value-Based Management / #2 Topic:
Strategy and Management Control / #3 Topic:
Balanced Scorecard Experiences / # 4 Topic:
Supplier-related Management Systems / #5 Topic:
Performance Measurement in the Public Sector
10:30 – 10:55 / CLAES, PAUL
“LINKING INFORMATION AND COMMUNICATION TECHNOLOGY TO VALUE-BASED MANAGEMENT: EVIDENCE FROM PRACTICE” / BRUGGER CLEMENS
“POST MERGER INTEGRATION AUDIT - MODEL BUILDING AND EMPIRICAL EVIDENCE” / AGOSTINO DEBORAH
MICHELA ARNABOLDI
"SHAPING THE BALANCED SCORECARD: HOW IMPLEMENTATION AND USE INTERPLAY WITH THE OUTCOME" / DIERYNCK, BART
FILIP ROODHOOFT
“THE ROLE OF FORMAL AND INFORMAL CONTROL MECHANISMS FOR SUPPLIER SELECTION: EXPERIMENTAL EVIDENCE” / DECRAMER, ADELIEN
ALEX VANDERSTRAETEN
“THE (NON)SPREAD OF PERFORMANCE MANAGEMENT IN GOVERNMENT AGENCIES”
10:55 – 11:20 / ZAKARIA, IDLAN
STEVEN YOUNG
“PERFORMANCE STANDARDS IN EXECUTIVE COMPENSATION CONTRACTS: POWERFUL INCENTIVES OR SYMBOLIC DECOUPLING?” / WALL FRIEDERIKE
STEFAN JUENEMANN
“POST-MERGER INTEGRATION OF MANAGEMENT ACCOUNTING AND CONTROL: RESULTS OF AN EXPLORATIVE CASE STUDY” / BROCCARDO, LAURA
“AN EMPIRICAL STUDY OF THE BALANCED SCORECARD AS A FLEXIBLE STRATEGIC MANAGEMENT AND REPORTING TOOL” / LEOTTA, ANTONIO
ROSA ALBA MIRAGLIA
“THE INTERACTION BETWEEN INFORMATION AND TRUST IN THE CONTROL OF TRANSACTIONAL RELATIONSHIPS: THEORETICAL PERSPECTIVES AND EMPIRICAL SUPPORT” / KUDO, HIROKO
“EVALUATION OF INDIVIDUAL POLICY AND OF ORGANIZATIONAL PERFORMANCE: WILL EVALUATION OF “MANIFESTO” RELATED PLAN IN LOCAL GOVERNMENT BE A FUTURE MODEL IN JAPAN?”
11:20 – 11:45 / PIKE, RICHARD
MAHFUD SHOLIHIN
“PARTICPATION IN TARGET SETTING AND GOAL COMMITMENT:EXAMINING THE MEDIATING ROLES OF PROCEDURAL FAIRNESS AND TRUST” / STIX, MARGRET
GERHARD SPECKBACHER
“STRATEGIC RESOURCES AND MANAGEMENT CONTROL SYSTEM DESIGN” / VAN DER HAUWAERT, EVELYN
WERNER BRUGGEMAN
“THE IMPACT OF THE BALANCED SCORECARD AND BALANCED SCORECARD BASED INCENTIVES ON PERFORMANCE MOTIVATION” / MARQUES, LUÍS
RIBEIRO, JOÃO
“MANAGEMENT CONTROL MECHANISMS, COOPERATION LEVELS AND CONTRIBUTION TO PERFORMANCE IN INTERORGANIZATIONAL RELATIONSHIPS: AN EXPLORATORY THEORETICAL FRAMEWORK” / KADAK, TARMO
“OBSERVING CONTINUANCE APPROACH ON ASSURING EFFICIENT PMS. CASE STUDY IN ORGANIZATION OF PUBLIC SECTOR”

12.00 – 13.30 Lunch (Hotel Plaza)


13:30 – 14.45 PARALLEL SESSIONS (# 6 to # 10)

Baie des Anges I / Baie des Anges II / Galerie / Mont Alban / Matisse
#6 Topic:
Performance Measurement of Economic Activity / #7 Topic:
Theoretical Advances / #8 Topic:
Non-financial Performance Measures / #9 Topic:
Management Systems and Innovation / #10 Topic:
Budgets and Budgeting
13:30 – 13:55 / BOTTON, CAROLE
“THOROUGHBRED HORSE’S MARKET VALUE : CONSEQUENCES OF EVALUATION ON AUCTIONS PRACTICES / YOKOMIZO, CESAR
HAMILTON LUIZ CORRÊA
“MAPPING LITTERATURE
TO FIND APPROACHES FOR EVALUATING ORGANIZATIONAL PERFORMANCE: THE FIRST STEP TOWARD INNOVATIVE CONCEPTS AND PRACTICES” / BARDY, ROLAND
“COMPARATIVE SUPPLY CHAIN PERFORMANCE: MEASURING CROSS-CULTURAL EFFECTS” / CARDENAS, FELIX
TONY DAVILA,
DANIEL OYON
“MANAGEMENT SYSTEMS AND COMPLIMENTARY ELEMENTS FOR RADICAL INNOVATION: A CASE STUDY” / COULMONT MICHEL
CHANTALE ROY
PATRICK FOUGEYROLLAS
“EFFICIENCY AND BUDGETARY CONTROL OF REHABILITATION PROGRAMS FOR THE PHYSICAL IMPAIRMENT BASED ON A CLASSIFICATION SYSTEM”
13:55 – 14:20 / WANG, HUAN
DIETER PFAFF
“INCENTIVE CONTRACTING UNDER IMPERFECT PERFORMANCE EVALUATION AND LIMITED LIABILITY” / WAGENSVELD, KOOS
“PROCESS PHILOSOPHY AS A FOUNDATION OF MANAGEMENT ACCOUNTING CHANGE PROCESSES” / MARAGHINI, MARIA PIA
ELENA GIOVANNONI
“DEVELOPING PERFORMANCE MEASUREMENTS THROUGH FORMAL AND INFORMAL SYSTEMS: THE EVOLUTION OF THE BALANCED SCORECARD IN MEMC ITALY” / YOKOMIZO, CESAR
HAMILTON LUIZ CORRÊA
“HOW TO EVALUATE PERFORMANCE IN AN INNOVATIVE CONTEXT: EVIDENCES FROM THE BRAZILIAN SOFTWARE INDUSTRY” / DERFUSS, KLAUS
“BUDGETARY PARTICIPATION, RELIANCE ON ACCOUNTING PERFORMANCE MEASURES AND CONTEXT VARIABLES: A META-ANALYSIS”
14:20 – 14:45 / RODRIGUEZ-VILARINO, Mª LOURDES
MIGUEL ANGEL VILLACORTA
“THE IMPORTANCE OF THE DEVELOPMENT OF ALTERNATIVE MEANS FOR THE TRANSPORT OF GOODS” / DE RONGE, YVES
YANNICK DE HARLEZ DE DEULIN
GERRIT SARENS
“USING PRACTICE-DEFINED VARIABLE IN EMPIRICAL RESEARCH: AN EVALUATION OF THE INTERACTIVE CONTROL SYSTEM” / GROEN, BIANCA
CELESTE WILDEROM,
MARC WOUTERS
“ENHANCING DEPARTMENTAL PERFORMANCE THROUGH ENABLING PERFORMANCE MEASUREMENT: A CLINICAL FIELD STUDY WITHIN THE MAINTENANCE DEPARTMENT OF A FIRM’S BOTTLING LINES” / FERRARI, MASCIA
LUCA LA ROCCA
“INNOVATION AND PERFORMANCE: SOME EVIDENCES FROM ITALIAN FIRMS” / SANDALGAARD, NIELS
PER NIKOLAJ BUKH
CARSTEN STIG POULSEN
“MOTIVATION PROFILE AND PARTICIPATIVE BUDGETING AS ANTECEDENTS OF BUDGET GOAL COMMITMENT: EVIDENCE FROM A DANISH BANK”


14.45 – 15:30 Coffee Break


15.30 – 16.45 PARALLEL SESSIONS (# 11 to # 15)

Baie des Anges I / Baie des Anges II / Galerie / Mont Alban / Matisse
# 11 Topic:
Performance Measurement Advances / # 12 Topic:
Management Systems and Corporate Processes / # 13 Topic:
Marketing Performance Measurement / # 14 Topic:
Governance Configurations and Management Control / #15 Topic:
Accounting Measures of Performance
15:30 – 15:55 / HOFFMANN, KARSTEN
PROF.DR.-ING.HABIL.SCHUMANN, C.-A.
“CONCEPTION OF AN ADAPTIVE PERFORMANCE MEASUREMENT SYSTEM (APMS)” / CARENZO, PAOLO
ANDREA TUROLLA
“THE DIFFUSION OF MANAGEMENT ACCOUNTING SYSTEMS IN MANUFACTURING COMPANIES: AN EMPIRICAL ANALYSIS IN ITALIAN FIRMS” / CHIARAVALLOTI, FRANCESCO
MIRANDA BOORSMA
“ARTS MARKETING AND PERFORMANCE MANAGEMENT: CLOSING THE GAP BETWEEN MISSION AND INDICATORS” / VAN DEN BERG, MARCEL
PETER RISSEEUW
“THE RELATIVE PERFORMANCE OF DUTCH ‘SHELTERED EMPLOYMENT’ COMPANIES: A MULTI-STAGE DEA APPROACH” / DI DONATO, FRANCESCA
RICCARDO TISCINI
“THE IMPACT OF FAMILY CONTROL AND CORPORATE GOVERNANCE PRACTICES ON EARNINGS QUALITY OF LISTED COMPANIES: A STUDY OF THE ITALIAN CASE”
15:55 – 16:20 / HARANGOZO, TAMAS
VIKTÓRIA BODNÁR,
DÁVID DANKÓ,
NÓRA SZÛCS
"PERFORMANCE MANAGEMENT IN A KNOWLEDGE-INTENSIVE ORGANIZATION –THE ROLE OF ’SOFT’ FACTORS IN ’HARD’ MEASUREMENT" / GAMM, NILS
PÉTER HORVÁTH,
JOHANNES ISENSEE
"MANAGEMENT CONTROL AND PERFORMANCE MEASUREMENT IN CORPORATE HEALTH AND SAFETY" / PEKKOLA, SANNA
UKKO, JUHANI,
ANNALA, ULLA
“DESIGNING A PERFORMANCE MEASUREMENT SYSTEM FOR A FRANCHISING NETWORK” / HERCIU, MIHAELA
CLAUDIA OGREAN
LUCIAN BELASCU
“FROM FINANCIAL PERFORMANCE FOR SHAREHOLDERS TO GLOBAL PERFORMANCE FOR STAKEHOLDERS” / DHOUIBI RAOUDHA
PR. CHOKRI MAMOGHLI
“ACCOUNTING AND CAPITAL MARKET MEASURES OF BANKS’ RISK: EVIDENCE FROM AN EMERGING MARKET”
16:20 – 16:45 / MOUREY, DAMIEN
“NOVEL INTER-FIRM BUDGETING AND PERFORMANCE EVALUATION PRACTICES IN THE RETAIL INDUSTRY IN FRANCE NAMED THE JOINT BUSINESS PLAN. THERE IS NO SUCH THING AS A MAN WITH A PLAN” / FRIGO, MARK
BELVERD E. NEEDLES,
MARIAN POWERS
“MEASURING, MONITORING AND MANAGING RISK: PRACTICES FROM HIGH PERFORMANCE COMPANIES” / MICHEL, DANIEL
MICHEL JEAN-BAPTISTE
“A MARKETING PERFORMANCE MEASUREMENT FRAMEWORK” / SCHIEHLL, EDUARDO
LOUISE CÔTÉ
LINE COURTEMANCHE
“BOARD CONTRIBUTIONS TO STRATEGIC CHANGE AND FIRM PERFORMANCE: A LONGITUDINAL CASE STUDY” / MAZZI, FRANCESCO
GIOVANNI LIBERATORE
“GOODWILL WRITE-OFF AND FINANCIAL MARKET BEHAVIOUR: AN ANALYSIS OF POSSIBLE RELATIONSHIPS”

19.00 – 20.15 WELCOME COCKTAIL

Thursday, September 24, 2009

8:30 Registration
8:45 – 9.00 WELCOME AND ANNOUNCEMENTS (Room: Baie des Anges I & II )

9.00 – 10.00 PLENARY SESSION (Room: Baie des Anges I & II )
Professor Marc Epstein: "tbd"

10.00 – 10:30 Coffee Break

10.30 – 11.45 PARALLEL SESSIONS (# 16 to # 20)

Baie des Anges I / Baie des Anges II / Galerie / Mont Alban / Matisse
#16 Topic:
Performance Measurement and People Management / # 17 Topic:
Environment and Sustainability / #18 Topic: Management Control Systems and Performance / #19 Topic:
Balanced Scorecard Analysis / #20 Topic:
ERP and Management Control Systems
10:30 – 10:55 / NEVRIES, PASCAL
KIM LANGFIELD-SMITH,
FRAUKE SILL
“ARE MANAGEMENT ACCOUNTING DEPARTMENTS SUCCESSFUL?” / CARON, MARIE-ANDREE
HUGUES BOISVERT,
PAULINA ARROYO
“CRITICAL PERSPECTIVE ON SUSTAINABILITY REPORTING AND PERFORMANCE EVALUATION” / DA SILVA, SÉRGIO LUIZ
ALVARO GUILLERMO ROJAS LEZANA
“INTERACTIONS AMONG STAKEHOLDERS AND ITS EFFECTS ON ORGANIZATIONAL PERFORMANCE” / BURKERT, MICHAEL
TONY DAVILA
DANIEL OYON
“DIFFUSION PATTERNS AND PERFORMANCE OUTCOMES OF BALANCED SCORECARD LIKE PERFORMANCE MEASUREMENT SYSTEMS” / BREDMAR, KRISTER
“ERP SYSTEMS ABILITY TO SUPPORT MODERN MANAGEMENT CONTROL AND PERFORMANCE MANAGEMENT”
10:55 – 11:20 / LINDER, STEFAN
JENNIFER KUNZ
“ROLE OF EMPLOYEES’ ATTITUDES AND NEEDS FOR ACHIEVEMENT AND POWER IN EXPLAINING MANAGERIAL INNOVATION” / MURA, MATTEO
MARIOLINA LONGO,
PAOLO BARBIERI
“EXPLORING THE LINK BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND COMPANY PERFORMANCE. THE CASE OF EUROPEAN CONSTRUCTION COMPANIES” / DEKKER, HENRI
SHANNON W. ANDERSON
MARGARET H. CHRIST
KAREN L. SEDATOLE
“RISK MANAGEMENT IN STRATEGIC RISK MANAGEMENT IN STRATEGIC ALLIANCES: FIELD AND SURVEY EVIDENCE” / WALL FRIEDERIKE
“THE (IR-) RELEVANCE OF MISPERCEIVING CAUSE-EFFECT-RELATIONS AMONG PERFORMANCE MEASURES” / GASPAR ALVES, MARIA DO CÉU
“MANAGEMENT ACCOUNTING AND INFORMATION TECHNOLOGY – SOME EMPIRICAL EVIDENCE”
11:20 – 11:45 / LAU, CHONG
“THE EFFECTS OF NONFINANCIAL MEASURES ON ROLE CLARITY AND PROCEDURAL FAIRNESS” / GARCIA DOS REIS SOLANGE
BIANO GUAST LIMA
PEDRO HENRIQUE DUARTE OLIVEIRA
“CORPORATE SUSTAINABILITY: EVALUATION OF THE SOCIAL, ECONOMIC AND ENVIRONMENTAL EQUILIBRIUM OF COMPANIES IN THE THREE DIMENSIONAL EUCLIDEAN SPACE” / DAVILA, ANTONIO
DANIEL OYON
“LANDSCAPE SCORECARD: A FIELD STUDY” / VAN VEEN-DIRKS, PAULA
ANNE LILLIS
“DO THE MOTIVES FOR ADOPTION OF THE BALANCED SCORECARD AFFECT ITS USE?” / LIMBURG, DIANA
“THE IMPACT OF ENTERPRISE PERFORMANCE MANAGEMENT ON MANAGEMENT CONTROL”

12.00 – 13.30 Lunch (Hotel Plaza)

13:30 – 14.45 PARALLEL SESSIONS (# 21 to # 25)

Baie des Anges I / Baie des Anges II / Galerie / Mont Alban / Matisse
#21 Topic:
Inter-firms Relationships / #22 Topic:
Financial Performance Measures / # 23 Topic: Performance Measures and Strategy / #24 Topic:
Management Control Systems and Entrepreneurship / #26 Topic:
Compensation
13:30 – 13:55 / VERBIEREN SOFIE
MARTINE COOLS,
ALEXANDRA VAN DEN ABBEELE
“MANAGEMENT CONTROL OF FRANCHISING INTERFIRM RELATIONSHIPS” / NEEDLES, BELVERD E.
MARK L. FRIGO,
MARIAN POWERS,
ANTON SHIGAEV
“STRATEGY AND INTEGRATED FINANCIAL RATIO PERFORMANCE MEASURES: A LONGITUDINAL MULTI-COUNTRY STUDY OF HIGH PERFORMANCE COMPANIES” / FIORENTINO, RAFFAELE
“PERFORMANCE MEASUREMENT IN STRATEGIC CHANGES” / AURELI, SELENA
“INTRODUCTION OF INNOVATIVE PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL SYSTEMS IN VENTURE-BACKED COMPANIES” / CHAKHOVICH, TERHI
SEPPO IKÄHEIMO,
TOMI SEPPÄLÄ
“THE RELATION BETWEEN EXECUTIVE TIME ORIENTATION AND THE USE OF EXECUTIVE PERFORMANCE MEASUREMENT AND COMPENSATION SYSTEMS”
13:55 – 14:20 / PISANO, SABRINA
ALESSANDRO SCALETTI
“CONTROL MECHANISMS IN INTERFIRM COOPERATIVE RELATIONSHIPS: A FRAMEWORK FOR THE IMPLEMENTATION” / MORO, ANDREA
MIKE LUCAS,
EDO GRASSI,
CLAUDIO BAZZANELLA
“SHORT TERM DEBT VS. LONG TERM DEBT PUZZLE: A MODEL FOR THE OPTIMUM MIX” / POSCH, ARTHUR
GERHARD SPECKBACHER
“THE IMPACT OF FAMILY OWNERSHIP AND FAMILY LEADERSHIP ON MANAGEMENT CONTROL” / TEITTINEN HENRI
MARKO JÄRVENPÄÄ,
JUKKA PELLINEN
“CHALLENGES OF CONSTRUCTING PERFORMANCE MEASUREMENT STANDARDS IN FAST GROWING ORGANIZATIONS” / VÁMOSI, TAMÁS
ALLAN HANSEN IVAR FRIIS
“PAY-FOR-PERFORMANCE, JOB-DESIGN AND EQUITY – COMPLEMENTARITY IN A MANUFACTURING FIRM”
14:20 – 14:45 / RIZZA, CARMELA
DAVIDE RIZZOTTI
“EFFECTIVENESS OF IMPLEMENTATION AND EMPLOY OF AN INTERORGANIZATIONAL PERFORMANCE MEASUREMENT SYSTEM: EVIDENCES FROM A MULTI-CASE STUDY” / IKAHEIMO, SEPPO
JANI TAIPALEENMÄKI
“ON THE CONVERGENCE OF FINANCIAL ACCOUNTING AND MANAGEMENT ACCOUNTING” / SILVA DOMINGO, LUIS
TERESA CANET-GINER
“MANAGEMENT CONTROL PATHS FOR OUTSOURCING PERFORMANCE: EVIDENCE FROM AN EXPLORATORY STUDY” / PIBER, MARTIN
THOMAS GSTRAUNTHALER
“OPENING UP PERFORMANCE MEASUREMENT TOWARDS THE 4TH GENERATION OF EVALUATION: LIVING THE CONTRADICTORY LOGICS OF THE FINE ARTS AND ENTREPRENEURIAL PROFITS IN A MULTIPLE STAKEHOLDER ENVIRONMENT” / EDGAR, FIONA
PROFESSOR ALAN GEARE
“HAMMERING AWAY AT THE RELATIONSHIP BETWEEN HIGH COMMITMENT MANAGEMENT AND PERFORMANCE: IS THE NAIL NEARLY IN?”

15.00 – 15:30 Coffee Break

15.30 – 17.45 PARALLEL SESSIONS (# 26 to # 30)

Baie des Anges I / Baie des Anges II / Galerie / Mont Alban / Matisse
#26 Topic:
Performance Measurement in Healthcare / #27 Topic:
Management Control Systems and International Issues / #28 Topic: Performance Measurement and Organizational Design / #29 Topic: Performance Measurement in Government / #30 Topic:
Strategy and Management Control
15:30 – 15:55 / CAPKUN, VEDRAN
MARTIN MESSNER,
CLEMENS RISSBACHER
“SERVICE SPECIALIZATION AND OPERATIONAL PERFORMANCE IN HOSPITALS” / DU, YAN
MARC DELOOF,
ANN JORISSEN
“MANAGEMENT CONTROL SYSTEMS IN FOREIGN SUBSIDIARIES: THE IMPACT OF INTERDEPENDENCIES IN MULTINATIONAL ENTERPRISES” / DEVILLE , AUDE
“PERFORMANCE MEASURES FOR HIERARCHICAL ORGANIZATIONS: FRONTIER ANALYSIS AS A DECISION SUPPORT TOOL” / BUDDING TJERK
TOM GROOT
“DECENTRALIZATION, PERFORMANCE EVALUATION AND GOVERNMENT PERFORMANCE” / CASALEGNO, CECILIA
MICHELA PELLICELLI
“LINKING CORPORATE VALUES TO MANAGEMENT CONTROL: ITALIAN CASES ANALYSIS”
15:55 – 16:20 / CARDINAELS EDDY
“GOVERNANCE IN NON-FOR-PROFIT HOSPITALS: EFFECTS OF BOARD MEMBERS’ REMUNERATION AND EXPERTISE ON CEO COMPENSATION” / STRICKMANN CHRISTIAN
ANDREAS HOFFJAN
SVEN THIEDE
“INTERNATIONAL MANAGEMENT CONTROL – MONITORING SUBSIDIARIES” / COLLIER, PAUL
R. PILCHER,
M. VAN DER ZAHN,
S. HODGES,
C. WARD,
N. MUSSELL
“‘LOCAL GOVERNANCE’ IN POLICING: THE TRADE-OFFS BETWEEN PERFORMANCE, KNOWLEDGE AND RISK MANAGEMENT IN BALANCING QUALITY WITH QUANTITATIVE MEASURES” / THIERRY HIRTZ
JUTTA WIRTZ,
REMI FABBRI
“PERFORMANCE MEASUREMENT OF A QUALITY APPROACH IN PUBLIC ADMINISTRATIONS” / JOURNEAULT, MARC
JEAN-FRANCOIS HENRI
“REVISITING THE LINK BETWEEN MANAGEMENT CONTROL SYSTEMS AND STRATEGY INCONTINGENCY-BASED RESEARCH”
16:20 – 16:45 / BONINI, ANNA
SABINA NUTI
MILENA VAINIERI
“HOW TO LINK PERFORMANCE MEASUREMENT TO PERFORMANCE MANAGEMENT: THE TUSCAN HEALTH SYSTEM EXPERIENCE” / PESALJ, BILJANA
“INTRODUCTION OF MULTINATIONALITY INTO THE CONTINGENCY BASED RESEARCH OF PERFORMANCE EFFECTS OF CONTROL AND PERFORMANCE MEASUREMENT SYSTEMS” / KJELLSTRÖM, ELISABETH
“ORGANIZATIONAL ROUTINES: TRANFER OF CONTROL AND KNOWLEDGE” / TESTARMATA, SILVIA
GIOSI ALESSANDRO,
SANDRO BRUNELLI
“PERFORMANCE MANAGEMENT IN PUBLIC AGENCIES: LESSONS FROM ITALIAN BEST PRACTICES” / SCHIEHLL EDUARDO
LOUISE CÔTÉ
LINE COURTEMANCHE
“A RESOURCE DEPENDENCE ANALYSIS OF BOARD CAPITAL AND ORGANIZATIONAL STRATEGY”
16:45 – 17:10 / FUNCK, ELIN
LARS-GÖRAN AIDEMARK
ANDREAS JANSSON
“THE IMPORTANCE OF BALANCED SCORECARD IN HOSPITALS” / FEICHTER, ANDREAS
“NATIONAL CULTURE AND INCENTIVES” / MALMI, TEEMU
DAVID BEDFORD
“MANAGEMENT CONTROL CONFIGURATIONS IN PRACTICE: AN EXPLORATORY ANALYSIS” / JÄÄSKELÄINEN, AKI
PAULA KUJANSIVU,
ANTTI LÖNNQVIST
“LEARNING FROM EXISTING PERFORMANCE INFORMATION IN PUBLIC SERVICE ORGANIZATIONS” / JÄRVENPÄÄ, MARKO
AAPO LÄNSILUOTO
“ENVIRONMENTAL MANAGEMENT ACCOUNTING CHANGE AND THE PROFIT-DRIVEN ORGANIZATIONAL CULTURE”

19:00 Conference dinner