15:15 16:15 PLENARY: – SALLY K. WIDENER, Clemson University "CHALLENGING ISSUES IN SURVEY RESEARCH" (based on a paper with Roland Speklé) 16:30– 17:40 Journal of Management Accounting Research SESSION ON SURVEY RESEARCH Baie des Anges I Mont Alban Galerie JMAR Session I JMAR Session II JMAR Session III Chairperson Sally Widener (Clemson Chairperson Karen Sedatole (Emory University) Chairperson Roland Speklé (Nyenrode University) University) UNRAVELING PROCEDURAL CONSTRUCT MEASUREMENT AND THE ROLE OF RISK AWARENESS AS AN 16:30 17:05 – FAIRNESS: A SURVEY STUDY INTO VALIDATION IN SURVEY-BASED INFORMAL ERM COMPONENT PARTICIPATION IN GOAL SETTING, MANAGEMENT ACCOUNTING AND CONTROL EVELYN CAROLINE BRAUMANN (AARHUS FAIRNESS AND GOAL COMMITMENT RESEARCH UNIVERSITY) BIANCA ANNA CLAZINA GROEN DAVID STUART BEDFORD (UNIVERSITY OF Discussant: Arthur Posch (Vienna University (AMSTERDAM BUSINESS SCHOOL) TECHNOLOGY-SYDNEY); ROLAND F. SPEKLÉ of Economics and Business) Discussant: Theresa Libby (University Discussant: Thomas Guenther (Dresden of Central Florida) University of Technology) The Effects of Trust and Budget-Based Management Control of New Product Materializing Radical Innovation Capability: Controls on Budget Gaming and Development and Perceived Environmental A Management Control Perspective 17:05 17:40 – Budget Value Uncertainty: Exploring the Heterogeneity Using a Finite Mixture Approach Isabella Grabner; Arthur Posch (Vienna Theresa A Libby (University of Central University of Economics and Business); Florida); Murray Lindsay Thomas W Guenther (Dresden University of Markus Wabnegg Technology); Marc Janka Discussant: Bianca Groen (Amsterdam Discussant: Evelyn Braumann (Aarhus Business School) Discussant: David Bedford (University of University) Technology-Sydney) 18:15 19:30 COCKTAIL AT THE – “PLACE BEAU RIVAGE” Quai des Etats Unis 107 (on the Promenade des Anglais) (Partially sponsored by the Journal of Management Accounting Research) Thursday, September 14, 2017 09:00 09:15 WELCOME – Frank VERBEETEN - Utrecht University and Free University of Amsterdam, the Netherlands 09:15 10:45 PARALLEL SESSIONS – Baie des Anges I Montalban Galerie Matisse
15:15 – 16:15 PLENARY: SALLY K. WIDENER, Clemson University "CHALLENGING ISSUES IN SURVEY RESEARCH" (based on a paper with Roland Speklé) 16:30– 17:40 Journal of Management Accounting Research SESSION ON SURVEY RESEARCH Baie des Anges I Mont Alban Galerie JMAR Session I Chairperson Sally Widener (Clemson University) JMAR Session II Chairperson Roland Speklé (Nyenrode University) JMAR Session III Chairperson Karen Sedatole (Emory University) 16:30 – 17:05 UNRAVELING PROCEDURAL FAIRNESS: A SURVEY STUDY INTO PARTICIPATION IN GOAL SETTING, FAIRNESS AND GOAL COMMITMENT BIANCA ANNA CLAZINA GROEN (AMSTERDAM BUSINESS SCHOOL) Discussant: Theresa Libby (University of Central Florida) CONSTRUCT MEASUREMENT AND VALIDATION IN SURVEY-BASED MANAGEMENT ACCOUNTING AND CONTROL RESEARCH DAVID STUART BEDFORD (UNIVERSITY OF TECHNOLOGY-SYDNEY); ROLAND F. SPEKLÉ Discussant: Thomas Guenther (Dresden University of Technology) THE ROLE OF RISK AWARENESS AS AN INFORMAL ERM COMPONENT EVELYN CAROLINE BRAUMANN (AARHUS UNIVERSITY) Discussant: Arthur Posch (Vienna University of Economics and Business) 17:05 – 17:40 The Effects of Trust and Budget-Based Controls on Budget Gaming and Budget Value Theresa A Libby (University of Central Florida); Murray Lindsay Discussant: Bianca Groen (Amsterdam Business School) Management Control of New Product Development and Perceived Environmental Uncertainty: Exploring the Heterogeneity Using a Finite Mixture Approach Thomas W Guenther (Dresden University of Technology); Marc Janka Discussant: David Bedford (University of Technology-Sydney) Materializing Radical Innovation Capability: A Management Control Perspective Isabella Grabner; Arthur Posch (Vienna University of Economics and Business); Markus Wabnegg Discussant: Evelyn Braumann (Aarhus University) 18:15 – 19:30 COCKTAIL AT THE “PLACE BEAU RIVAGE” Quai des Etats Unis 107 (on the Promenade des Anglais) (Partially sponsored by the Journal of Management Accounting Research) Thursday, September 14, 2017 09:00 – 09:15 WELCOME Frank VERBEETEN - Utrecht University and Free University of Amsterdam, the Netherlands 09:15 – 10:45 PARALLEL SESSIONS Baie des Anges I Montalban Galerie Matisse