Baie des Anges I Mont Alban Galerie Matisse Budgeting & Control Top Management Attitudes & Understanding What to Cultural/Public Sector Chairperson Theresa Libby Motivation Measure and Control Chairperson Berend Van Der Kolk (University of Central Florida) Chairperson Aleksandra Chairperson Daniel Krause (IE University) (Monash Business School) (Colorado State University) LIKE FATHER, LIKE SON? CEO TOP MANAGEMENT EXPLORING AND (NON)STRATEGIC RESPONSE 11:15 11:45 – CHARACTERISTICS AND MOTIVATION FOR VISUALIZING CONTROLLER’S TO UNCERTAINTY IN BUDGETING PRACTICES IN COMPLIANCE AND THE CONSENSUS ON CULTURAL AND CREATIVE EMERGING MARKET SMES IMPLEMENTATION OF BASEL FUNCTIONAL OBJECTIVES INDUSTRIES III LINDER, STEFAN (ESSEC SCHÄFFER, UTZ (WHU - SASSI, MARGE (ESTONIAN BUSINESS SCHOOL PARIS); ZOR, METZL, MARIUS (VIENNA OTTO BEISHEIM SCHOOL OF BUSINESS SCHOOL); ÜLLE UMMUGULSUM; ENDENICH, UNIVERSITY OF ECONOMICS MANAGEMENT); CHRISTIAN PIHLAK CHRISTOPH AND BUSINES); BECHTHOLDT; MARKO SPECKBACHER, GERHARD; REIMER KARRENBROCK, PIA Discussant: Claudia Mueller (University of Innsbruck) CONTEMPORARY BUDGETING THE IMPACT OF ATTITUDES A CROSS-FUNCTIONAL PERFORMANCE MANAGEMENT 11:45 12:15 – PRACTICES – A SURVEY OF TOWARDS PLANNING AND REFLECTION ON FOR URBAN WATER UTILITIES LARGE EUROPEAN COMPANIES MANAGEMENT ACCOUNING PERFORMANCE IN EMERGING MARKETS: ON SYSTEMS FOR PLANNING MANAGEMENT AND ITS LITERATURE REVIEW GULLKVIST, BENITA M. MANAGEMENT ACCOUNTING– SCOPE: ON THE NATURE (HANKEN SCHOOL OF CHANGES OVER TIME IN AND ROLES OF SATTAROV, MUROD (RIGA ECONOMICS) AUSTRIANS SMALL- AND INFORMATION INTERNATIONAL SCHOOL OF MEDIUM SIZED ENTERPRISES ECONOMICS AND BUSINESS HANSEN, ALLAN ADMINISTRATION); DR.OEC. MOEDRITSCHER, GERNOT (COPENHAGEN BUSINESS TATJANA VOLKOV (BA (KLAGENFURT UNIVERSITY) SCHOOL) SCHOOL OF BUSINESS AND FINANCE, RIGA, LATVIA) Discussant: David Bedford (University of Technology – Sydney)
Baie des Anges I Mont Alban Galerie Matisse Budgeting & Control Chairperson Theresa Libby (University of Central Florida) Top Management Attitudes & Motivation Chairperson Aleksandra (Monash Business School) Understanding What to Measure and Control Chairperson Daniel Krause (Colorado State University) Cultural/Public Sector Chairperson Berend Van Der Kolk (IE University) 11:15 – 11:45 LIKE FATHER, LIKE SON? CEO CHARACTERISTICS AND BUDGETING PRACTICES IN EMERGING MARKET SMES LINDER, STEFAN (ESSEC BUSINESS SCHOOL PARIS); ZOR, UMMUGULSUM; ENDENICH, CHRISTOPH TOP MANAGEMENT MOTIVATION FOR COMPLIANCE AND THE IMPLEMENTATION OF BASEL III METZL, MARIUS (VIENNA UNIVERSITY OF ECONOMICS AND BUSINES); SPECKBACHER, GERHARD; KARRENBROCK, PIA EXPLORING AND VISUALIZING CONTROLLER’S CONSENSUS ON FUNCTIONAL OBJECTIVES SCHÄFFER, UTZ (WHU - OTTO BEISHEIM SCHOOL OF MANAGEMENT); CHRISTIAN BECHTHOLDT; MARKO REIMER (NON)STRATEGIC RESPONSE TO UNCERTAINTY IN CULTURAL AND CREATIVE INDUSTRIES SASSI, MARGE (ESTONIAN BUSINESS SCHOOL); ÜLLE PIHLAK Discussant: Claudia Mueller (University of Innsbruck) 11:45 – 12:15 CONTEMPORARY BUDGETING PRACTICES – A SURVEY OF LARGE EUROPEAN COMPANIES GULLKVIST, BENITA M. (HANKEN SCHOOL OF ECONOMICS) THE IMPACT OF ATTITUDES TOWARDS PLANNING AND MANAGEMENT ACCOUNING ON SYSTEMS FOR PLANNING MANAGEMENT ACCOUNTING– CHANGES OVER TIME IN AUSTRIANS SMALL- AND MEDIUM SIZED ENTERPRISES MOEDRITSCHER, GERNOT (KLAGENFURT UNIVERSITY) A CROSS-FUNCTIONAL REFLECTION ON PERFORMANCE MANAGEMENT AND ITS SCOPE: ON THE NATURE AND ROLES OF INFORMATION HANSEN, ALLAN (COPENHAGEN BUSINESS SCHOOL) PERFORMANCE MANAGEMENT FOR URBAN WATER UTILITIES IN EMERGING MARKETS: LITERATURE REVIEW SATTAROV, MUROD (RIGA INTERNATIONAL SCHOOL OF ECONOMICS AND BUSINESS ADMINISTRATION); DR.OEC. TATJANA VOLKOV (BA SCHOOL OF BUSINESS AND FINANCE, RIGA, LATVIA) Discussant: David Bedford (University of Technology – Sydney)
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