Excelsior Ambassadeur Audi 1 Audi 2 Accountants and Performance measurement, Cost accounting Customers and suppliers 16.30-18.00 controllers effectiveness and efficiency Chair: DAVID SMITH DEBRA JETER Chair: VICTOR Chair: CAROLINE LAMBERT Discussant: ALBRECHT BECKER Discussant: JASMIJN BOL Discussant: ALEXANDRA VAN DEN Discussant: ROLF BRÜHL ABBEELE PASCAL NEVRIES and ANDREAS BART DIERYNCK, LAURENS SOPHIE HOOZÉE, MARIO TEEMU LAINE, PETRI SUOMALA and VEIT CHERCHYE, BRAM DE ROCK, FILIP VANHOUCKE and WERNER TUOMAS KORHONEN Strategic role of controllers in the ROODHOOFT and JEROEN SABBE BRUGGEMAN Towards effective, customer-oriented R&D Opening the black box of efficiency Comparing the accuracy of ABC and strategy process: Antecedents and performance management: Potential measurement: Input allocation in time-driven ABC in complex and consequences benefits and challenges of management settings. dynamic environments: A simulation accounting development analysis AMY TUNG, KEVIN BAIRD and SAMUEL PEREIRA LARS BRÅD NIELSEN and HANNE Optimal overhead cost allocation in an HERBERT P. SCHOCH NØRREKLIT The effectiveness of performance The outsourcing decision-making process: agency model with moral hazard and measurement systems (PMSS) Two extensions to the management private information accounting and strategy toolkit
Excelsior Ambassadeur Audi 1 Audi 2 16.30-18.00 Accountants and controllers Performance measurement, effectiveness and efficiency Cost accounting Customers and suppliers Chair: DAVID SMITH DEBRA JETER Chair: VICTOR Chair: CAROLINE LAMBERT Discussant: ALBRECHT BECKER Discussant: JASMIJN BOL Discussant: ALEXANDRA VAN DEN ABBEELE Discussant: ROLF BRÜHL PASCAL NEVRIES and ANDREAS VEIT Strategic role of controllers in the strategy process: Antecedents and consequences BART DIERYNCK, LAURENS CHERCHYE, BRAM DE ROCK, FILIP ROODHOOFT and JEROEN SABBE Opening the black box of efficiency measurement: Input allocation in settings. SOPHIE HOOZÉE, MARIO VANHOUCKE and WERNER BRUGGEMAN Comparing the accuracy of ABC and time-driven ABC in complex and dynamic environments: A simulation analysis TEEMU LAINE, PETRI SUOMALA and TUOMAS KORHONEN Towards effective, customer-oriented R&D performance management: Potential benefits and challenges of management accounting development AMY TUNG, KEVIN BAIRD and HERBERT P. SCHOCH The effectiveness of performance measurement systems (PMSS) SAMUEL PEREIRA Optimal overhead cost allocation in an agency model with moral hazard and private information LARS BRÅD NIELSEN and HANNE NØRREKLIT The outsourcing decision-making process: Two extensions to the management accounting and strategy toolkit