Compensation and Incentives II Roles of Management Accountants & Strategy and Performance SMEs Chairperson Steve Smith (Brigham Controllers Measurement Chairperson Murod Sattarov (Riseba) Young University) Chairperson Christian Ott Chairperson Mark Klassen Viadrina) (University of Sasketchawan) ABSORPTION COSTING AND MANAGEMENT ACCOUNTANTS: PERFORMANCE PERFORMANCE MEASUREMENT 9:15 9:45 – INCENTIVE ISSUES THEIR ROLES, RGANIZATIONAL MEASUREMENT SYSTEM AND AND FAMILINESS: WHY FAMILY AND PROFESSIONAL MANAGEMENT CONTROLS: FIRMS MAKE LESS USE OF FRIIS, IVAR (COPENHAGEN AND INSTRUMENTS INFORMATION OVERLOAD PERFORMANCE MEASURES. BUSINESS SCHOOL); TAMAS USED AND ROLES OVERLAP VAMOSI STROBELE, ALEXANDER DE LOO, IVO OYADOMARI, JOSÉ CARLOS (ULM UNIVERSITY); (NYENRODE UNIVERSITY); TIOMATSU (INSTITUTO SEEMANN, ANDRE PAULA VAN VEEN-DIRKS PRESBITERIANO MACKENZIE); Discussant: Thomas Guenther RONALDO GOMES; (Dresden University of AGUIAR, ANDSON BRAGA DE Technology) ALVES; CARLA SANTIN Discussant: Roland Speklé (Nyenrode University) HOW CHANGES IN THE HOW DO CONTROLLER ROLES UNDERSTANDING THE A FUZZY-SET ANALYSIS OF 9:45 10:15 – COMPENSATION REGIME AFFECT SHAPE STRATEGIC DEVELOPMENT OF MANAGERS’ INCENTIVES IN EFFORT AND RISK-TAKING THE IMPORTANCE OF PERFORMANCE SMES: THE RELATIONSHIP COGNITIVE FLEXIBILITY IN THE MEASUREMENT MODELS– WITH PERFORMANCE AND BRUGGEN, ALEXANDER CONTROLLER-MANAGER THE NATURE AND SATISFACTION (MAASTRICHT UNIVERSITY); INTERACTION OF BUSINESS NAOMI SODERSTROM SYSTEM CONTROL BEROVA ALVES, IRYNA (LISBON DANIEL GUESSOW, UNIVERSITY); SOFIA BEISHEIM SCHOOL OF ROJAS, PATRICIO LOURENÇO MANAGEMENT); UTZ (UNIVERSIDAD DE LOS SCHÄFFER; SEBASTIAN P. L. ANDES) Discussant: Laurie Burney FOURNÉ (Baylor University) Discussant: Benedikt (University of St. Gallen) THE ROLE OF MANAGEMENT MANAGEMENT CONTROL MCS CONFIGURATIONS AND 10:15 10:45 – ACCOUNTANTS IN RISK AND STRATEGY RESEARCH: EFFICIENCY IN MECHANICAL MANAGEMENT: AN CONCEPTUALISING NEW ENGINEERING FIRMS: AN EXPLORATORY STUDY IN A RESEARCH OPPORTUNITIES EMPIRICAL EVIDENCE BASED LARGE BANK ON STOCHASTIC FRONTIER THAMBAR, PAUL ANALYSIS TILLEMA, SANDRA (UNIVERSITY (MONASH UNIVERSITY); OF GRONINGEN/ FACULTY OF RALPH KOBER ELISEI, LUCA ECONOMICS AND BUSINESS); (UNIVERSITY OF PERUGIA); TEEMU MALMI; FABIO SANTINI
Compensation and Incentives II Chairperson Steve Smith (Brigham Young University) Roles of Management Accountants & Controllers Chairperson Christian Ott Viadrina) Strategy and Performance Measurement Chairperson Mark Klassen (University of Sasketchawan) SMEs Chairperson Murod Sattarov (Riseba) 9:15 – 9:45 ABSORPTION COSTING AND INCENTIVE ISSUES FRIIS, IVAR (COPENHAGEN BUSINESS SCHOOL); TAMAS VAMOSI MANAGEMENT ACCOUNTANTS: THEIR ROLES, RGANIZATIONAL AND PROFESSIONAL AND INSTRUMENTS USED DE LOO, IVO (NYENRODE UNIVERSITY); PAULA VAN VEEN-DIRKS PERFORMANCE MEASUREMENT SYSTEM AND MANAGEMENT CONTROLS: INFORMATION OVERLOAD AND ROLES OVERLAP OYADOMARI, JOSÉ CARLOS TIOMATSU (INSTITUTO PRESBITERIANO MACKENZIE); RONALDO GOMES; AGUIAR, ANDSON BRAGA DE ALVES; CARLA SANTIN Discussant: Roland Speklé (Nyenrode University) PERFORMANCE MEASUREMENT AND FAMILINESS: WHY FAMILY FIRMS MAKE LESS USE OF PERFORMANCE MEASURES. STROBELE, ALEXANDER (ULM UNIVERSITY); SEEMANN, ANDRE Discussant: Thomas Guenther (Dresden University of Technology) 9:45 – 10:15 HOW CHANGES IN THE COMPENSATION REGIME AFFECT EFFORT AND RISK-TAKING BRUGGEN, ALEXANDER (MAASTRICHT UNIVERSITY); NAOMI SODERSTROM HOW DO CONTROLLER ROLES SHAPE STRATEGIC THE IMPORTANCE OF COGNITIVE FLEXIBILITY IN THE CONTROLLER-MANAGER INTERACTION DANIEL GUESSOW, BEISHEIM SCHOOL OF MANAGEMENT); UTZ SCHÄFFER; SEBASTIAN P. L. FOURNÉ UNDERSTANDING THE DEVELOPMENT OF PERFORMANCE MEASUREMENT MODELS– THE NATURE AND OF BUSINESS SYSTEM CONTROL ROJAS, PATRICIO (UNIVERSIDAD DE LOS ANDES) Discussant: Benedikt (University of St. Gallen) A FUZZY-SET ANALYSIS OF MANAGERS’ INCENTIVES IN SMES: THE RELATIONSHIP WITH PERFORMANCE AND SATISFACTION BEROVA ALVES, IRYNA (LISBON UNIVERSITY); SOFIA LOURENÇO Discussant: Laurie Burney (Baylor University) 10:15 – 10:45 THE ROLE OF MANAGEMENT ACCOUNTANTS IN RISK MANAGEMENT: AN EXPLORATORY STUDY IN A LARGE BANK TILLEMA, SANDRA (UNIVERSITY OF GRONINGEN/ FACULTY OF ECONOMICS AND BUSINESS); MANAGEMENT CONTROL AND STRATEGY RESEARCH: CONCEPTUALISING NEW RESEARCH OPPORTUNITIES THAMBAR, PAUL (MONASH UNIVERSITY); RALPH KOBER MCS CONFIGURATIONS AND EFFICIENCY IN MECHANICAL ENGINEERING FIRMS: AN EMPIRICAL EVIDENCE BASED ON STOCHASTIC FRONTIER ANALYSIS ELISEI, LUCA (UNIVERSITY OF PERUGIA); TEEMU MALMI; FABIO SANTINI