12:15 13:45 LUNCH – 13:45 14:45 PARALLEL SESSIONS – Baie des Anges I Mont Alban Galerie Matisse Innovation and Ambidexterity Public Sector Healthcare II Nonfinancial Measures in Chairperson Lucia Chairperson Harri Laihonen Chairperson Chiara Oppi Management Reporting (University of Hamburg) (University of Tampere) of Advanced Chairperson Darja Peljhan (Sant’Anna School Studies) (University of Ljubljana) MANAGEMENT INNOVATION: TOWARDS A HIGHER SEARCHING FOR LOST INTEGRATED REPORTING – A 13:45 14:15 – BEYOND THE "GOOD" AND "EVIL" SOPHISTICATED USE OF PERFORMANCE. NEW SYSTEMATIC REVIEW OF OF FORMALIZATION ACCRUAL ACCOUNTING IN DRIVERS FROM PREVIOUS FINDINGS AND AN MUNICIPALITIES: FOR A EXPERIMENTAL PRACTICES AGENDA FOR FUTURE JANKA, MARC (DRESDEN GOOD MARRIAGE IT NEEDS IN HOSPITALS' COST RESEARCH UNIVERSITY OF TECHNOLOGY); MORE THAN A YES ACCOUNTING HEINICKE, XAVER; GUENTHER, ESCH, MARTIN (EUROPEAN THOMAS W. HIRSCH, BERNHARD (MUNICH RUSSO, SALVATORE BUSINESS SCHOOL UNIVERSITY OF THE FEDERAL (CA' FOSCARI UNIVERSITY REICHARTSHAUSEN); PHILIPP ARMED FORCES); CHRISTIAN OF VENICE); LORENZO THIELE NITZL; DENNIS HILGERS DORIGO Discussant: Andrea Bellisario (University of Groningen) HOW MANAGEMENT CONTROL CONFLICTING BELIEFS ABOUT PROFESSIONAL OPERATIONAL CAPABILITIES 14:15 14:45 – SYSTEMS HELP TO ATTAIN PERFORMANCE PERFORMANCE AND AND MARKET PERFORMANCE: ORGANIZATIONAL MEASUREMENT: A COGNITIVE BUREAUCRATIC EVALUATION UNDER THE AMBIDEXTERITY DISSONANCE PERSPECTIVE BENCHMARKING ABSORPTIVE CAPACITY AND INFORMATION MANAGEMENT PROCESSES MOELLER, KLAUS (UNIVERSITY VAN DER KOLK, BEREND (IE OF ST. GALLEN); PHILIPP WENIG BUSINESS SCHOOL); WESLEY SCHNEIDER, MELANIE LUCIA GOMES DULTRA-DE-LIMA, KAUFMANN (COPENHAGEN BUSINESS RONALDO (MACKENZIE SCHOOL); PRESBYTERIAN UNIVERSITY); MATTHIAS D. MAHLENDORF; OYADOMARI, JOSÉ CARLOS UTZ SCHÄFFER TIOMATSU; MENDONÇA NETO, OCTÁVIO RIBEIRO; CHEN, YEN-TSANG Discussant: Richard Palmer (Southeast Missouri State University) 14:45 15:15 COFFEE BREAK –
12:15 – 13:45 LUNCH 13:45 – 14:45 PARALLEL SESSIONS Baie des Anges I Mont Alban Galerie Matisse Innovation and Ambidexterity Chairperson Lucia (University of Hamburg) Public Sector Chairperson Harri Laihonen (University of Tampere) Healthcare II Chairperson Chiara Oppi (Sant’Anna School of Advanced Studies) Nonfinancial Measures in Management Reporting Chairperson Darja Peljhan (University of Ljubljana) 13:45 – 14:15 MANAGEMENT INNOVATION: BEYOND THE "GOOD" AND "EVIL" OF FORMALIZATION JANKA, MARC (DRESDEN UNIVERSITY OF TECHNOLOGY); HEINICKE, XAVER; GUENTHER, THOMAS W. TOWARDS A HIGHER SOPHISTICATED USE OF ACCRUAL ACCOUNTING IN MUNICIPALITIES: FOR A GOOD MARRIAGE IT NEEDS MORE THAN A YES HIRSCH, BERNHARD (MUNICH UNIVERSITY OF THE FEDERAL ARMED FORCES); CHRISTIAN NITZL; DENNIS HILGERS SEARCHING FOR LOST PERFORMANCE. NEW DRIVERS FROM EXPERIMENTAL PRACTICES IN HOSPITALS' COST ACCOUNTING RUSSO, SALVATORE (CA' FOSCARI UNIVERSITY OF VENICE); LORENZO DORIGO INTEGRATED REPORTING – A SYSTEMATIC REVIEW OF PREVIOUS FINDINGS AND AN AGENDA FOR FUTURE RESEARCH ESCH, MARTIN (EUROPEAN BUSINESS SCHOOL REICHARTSHAUSEN); PHILIPP THIELE Discussant: Andrea Bellisario (University of Groningen) 14:15 – 14:45 HOW MANAGEMENT CONTROL SYSTEMS HELP TO ATTAIN ORGANIZATIONAL AMBIDEXTERITY MOELLER, KLAUS (UNIVERSITY OF ST. GALLEN); PHILIPP WENIG CONFLICTING BELIEFS ABOUT PERFORMANCE MEASUREMENT: A COGNITIVE DISSONANCE PERSPECTIVE VAN DER KOLK, BEREND (IE BUSINESS SCHOOL); WESLEY KAUFMANN PROFESSIONAL PERFORMANCE AND BUREAUCRATIC BENCHMARKING INFORMATION SCHNEIDER, MELANIE LUCIA (COPENHAGEN BUSINESS SCHOOL); MATTHIAS D. MAHLENDORF; UTZ SCHÄFFER OPERATIONAL CAPABILITIES AND MARKET PERFORMANCE: EVALUATION UNDER THE ABSORPTIVE CAPACITY AND MANAGEMENT PROCESSES GOMES DULTRA-DE-LIMA, RONALDO (MACKENZIE PRESBYTERIAN UNIVERSITY); OYADOMARI, JOSÉ CARLOS TIOMATSU; MENDONÇA NETO, OCTÁVIO RIBEIRO; CHEN, YEN-TSANG Discussant: Richard Palmer (Southeast Missouri State University) 14:45 – 15:15 COFFEE BREAK
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