14.00-14.30 MANAGEMENT AND ACCOUNTING IN NEW MECHANISMS OF GOVERNMENTAL RELATIONSHIP BETWEEN CITIZENS’ COST-BENEFIT ANALYSIS AS A TOOL FOR THE PUBLIC SECTOR: INDIVIDUALISATION TRUST IN THE HOLLOW STATE QUALITY OF LIFE AND FINANCIAL HEALTH EVALUATING CHANGE INITIATIVES AND THE CONTINUATION OF AN NPM Monika Persson (14.30-15.15) OF LOCAL GOVERNMENTS WITHIN PUBLIC SECTOR ACCOUNTING: A FOCUS Beatriz Cuadrado-Ballesteros, DETOUR TOWARD PREDESTINED Henk ter Bogt ACTIONS AND DECISIONS Jennifer Martínez-Ferrero, Levi Gårseth-Nesbakk García-Sánchez 14.30-15.00 HYBRID MANAGEMENT CONTROL: SCHOOL OUTPUT CONTROL AND EXTERNAL AND INTERNAL THEORETICAL INVESTIGATIONS AND STUDENT PERFORMANCE - AN ACCOUNTABILITY IN THE PUBLIC SECTOR: PUBLIC SECTOR ILLUSTRATIONS EXPLORATORY STUDY THE MYTH OF SEPARATION Berend van der Kolk, H.J. ter Bogt, Liv Bente Hannevik Friestad Michela Arnaboldi, Deborah P.M.G. van Veen-Dirks Agostino, Martina Dal Molin Coffee Break to be served in the Concourse 15.00-15.30 15.30-16.30 Nils Brunsson Plenary (3) The Globalization of the Public Sector PROGRAMME Wednesday 3rd September 2014 (continued) – Location AUDITORIUM LECTURE THEATRE 2 LECTURE THEATRE 4 LECTURE THEATRE 5 Theme GOVERNMENT YOUNG SCHOLARS PROGRAMME LOCAL GOVERNMENT MANAGEMENT ACCOUNTING CHAIR: Noel Hyndman CHAIR: Lourdes Torres CHAIR: Tom Groot 16.30-17.00 ACCOUNTABILITY AND SERVICE PERFORMANCE IN THE PUBLIC STAKEHOLDER SALIENCE AND STRUCTURAL AUTONOMY AND SECTOR - MEASUREMENT AND INFRASTRUCTURE BACKLOG IN LOCAL MANAGEMENT CONTROL SYSTEMS IN IMPLICATIONS OF AN INFORMATION GOVERNMENT: EVIDENCE FROM HIGHER EDUCATION INTERNATIONAL FINANCIAL Andreea Ioana Coste, Adriana Tiron AUSTRALIA Ulrike Schmidt, Sebastian John REPORTING FRAMEWORK Pavithra Siriwardhane, Dennis Taylor Tudor Thomas Günther Gareth G. Morgan, Louise Crawford, (16.30-17.15) Carolyn Cordery 17.00-17.30 BRAZILIAN GOVERNMENTAL PUBLIC SECTOR IN CRISIS? - (MODERN) PRODUCTIVITY: THE HOLY GRAIL OF THE ACCOUNTING REFORMS: IPSAS AND ORIGINS OF (R)EVOLUTION IN ENGLISH PUBLIC SECTOR ACCRUAL ACCOUNTING ADOPTION LOCAL GOVERNMENT CORPORATE Haider Shah, Edward Lee Ricardo Cardoso, André Carlos GOVERNANCE ANALYSED THROUGH AN ANALYTICS OF GOVERNMENT Busanelli de Aquino, José Alexandre FRAMEWORK Magrini Pigatto Laurence Ferry
14.00-14.30 MANAGEMENT AND ACCOUNTING IN THE PUBLIC SECTOR: INDIVIDUALISATION AND THE CONTINUATION OF AN NPM FOCUS Henk ter Bogt NEW MECHANISMS OF GOVERNMENTAL TRUST IN THE HOLLOW STATE Monika Persson (14.30-15.15) RELATIONSHIP BETWEEN CITIZENS’ QUALITY OF LIFE AND FINANCIAL HEALTH OF LOCAL GOVERNMENTS Beatriz Cuadrado-Ballesteros, Jennifer Martínez-Ferrero, García-Sánchez COST-BENEFIT ANALYSIS AS A TOOL FOR EVALUATING CHANGE INITIATIVES WITHIN PUBLIC SECTOR ACCOUNTING: A DETOUR TOWARD PREDESTINED ACTIONS AND DECISIONS Levi Gårseth-Nesbakk 14.30-15.00 HYBRID MANAGEMENT CONTROL: THEORETICAL INVESTIGATIONS AND PUBLIC SECTOR ILLUSTRATIONS Berend van der Kolk, H.J. ter Bogt, P.M.G. van Veen-Dirks SCHOOL OUTPUT CONTROL AND STUDENT PERFORMANCE - AN EXPLORATORY STUDY Liv Bente Hannevik Friestad EXTERNAL AND INTERNAL ACCOUNTABILITY IN THE PUBLIC SECTOR: THE MYTH OF SEPARATION Michela Arnaboldi, Deborah Agostino, Martina Dal Molin 15.00-15.30 Coffee Break to be served in the Concourse 15.30-16.30 Plenary (3) Nils Brunsson The Globalization of the Public Sector PROGRAMME – Wednesday 3rd September 2014 (continued) Location AUDITORIUM LECTURE THEATRE 2 LECTURE THEATRE 4 LECTURE THEATRE 5 Theme GOVERNMENT CHAIR: Noel Hyndman YOUNG SCHOLARS PROGRAMME LOCAL GOVERNMENT CHAIR: Lourdes Torres MANAGEMENT ACCOUNTING CHAIR: Tom Groot 16.30-17.00 ACCOUNTABILITY AND IMPLICATIONS OF AN INTERNATIONAL FINANCIAL REPORTING FRAMEWORK Gareth G. Morgan, Louise Crawford, Carolyn Cordery SERVICE PERFORMANCE IN THE PUBLIC SECTOR - MEASUREMENT AND INFORMATION Andreea Ioana Coste, Adriana Tiron Tudor (16.30-17.15) STAKEHOLDER SALIENCE AND INFRASTRUCTURE BACKLOG IN LOCAL GOVERNMENT: EVIDENCE FROM AUSTRALIA Pavithra Siriwardhane, Dennis Taylor STRUCTURAL AUTONOMY AND MANAGEMENT CONTROL SYSTEMS IN HIGHER EDUCATION Ulrike Schmidt, Sebastian John Thomas Günther 17.00-17.30 BRAZILIAN GOVERNMENTAL ACCOUNTING REFORMS: IPSAS AND ACCRUAL ACCOUNTING ADOPTION Ricardo Cardoso, André Carlos Busanelli de Aquino, José Alexandre Magrini Pigatto PUBLIC SECTOR IN CRISIS? - (MODERN) ORIGINS OF (R)EVOLUTION IN ENGLISH LOCAL GOVERNMENT CORPORATE GOVERNANCE ANALYSED THROUGH AN ANALYTICS OF GOVERNMENT FRAMEWORK Laurence Ferry PRODUCTIVITY: THE HOLY GRAIL OF THE PUBLIC SECTOR Haider Shah, Edward Lee
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