- Email: [email protected]
Call for Papers: Fourth Workshop on Management Accounting Change
Management Accounting Research, 2002, 13, 371–372 doi: 10.1006/mare.2002.0192 Available online at http://www.idealibrary.com on
Call for Papers Fourth Workshop on Management Accounting Change May 22–24, 2003, University of Groningen, The Netherlands (Workshop website: www.bdk.rug.nl/enroac2003) After the first three workshops in Manchester (1999), Oslo (2000) and Siena (2001), ENROAC—the European Network for Research on Organisational and Accounting Change—is organising its fourth event in Groningen (The Netherlands). This fourth Workshop on Management Accounting Change will focus on developments in the institutional environment and the organisational context, activities and processes, and their influence on the use of management accounting practices. Management accounting practices should support the required organisational changes and should change the perspectives of the organisational members in the new organisational reality. During three intensive and interactive days, academics and practitioners will be brought together to discuss and collaborate on new ideas, approaches and techniques that will make management accounting match the changing organisational and institutional environment. The workshop will extend and intensify the relationships of ENROAC, consisting of both practitioners and academics. Over the last decade two major developments in Europe have been the development of inter-firm relationships such as outsourcing relationships, alliances, joint ventures and business networks, and the transformation of many publicly owned companies into private companies. Apart from the subjects listed below, the fourth Workshop will in particular focus on these two developments. The growth of inter-firm relationships influences the scope of management accounting practices. These practices should influence people beyond the boundaries of one firm. Moreover, they should operate in a non-hierarchical setting, as the co-operating organisations are independent. Important elements of the cooperation are knowledge sharing, common decision-making, and collective risks and rewards. These developments raise many fundamental questions, such as: do we need new accounting practices or are the existing practices able to cope with these new organisational forms of co-operation? What are the characteristics of a non-hierarchical relationship and their requirements with respect to how such relationships are controlled? And, is there a relationship between the various legal forms of co-operation and the character of the inter-firm transactions? At the moment there are numerous discussions taking place about the results of privatisation. Examples that have attracted a lot of attention are the privatisation of national railway companies, the water industry and energy companies. Due to various negative consequences, this discussion has focused, amongst other things, on the way in which privatisation processes are organised and the means of regulating the new private monopolies that are replacing the former public monopolies. Management accounting practices can play an important role in mitigating the negative consequences of privatisation. Moreover, these practices can be supportive of privatisation processes and influence their outcome.
372
Call for Papers
The 2003 ENROAC Workshop will include all types of research pertinent to management accounting change, such as: • Implementation of new accounting practices: new cost information systems, new performance measurement and evaluation systems, etc.; • The influence of globalisation on the use of management accounting practices; • Developments in wider, institutional theory and its consequences for studying management accounting change; • Sense making and the acceptance of change; • The role of management accounting practices in privatisation processes; • The influence of inter-firm relationships, business alliances and networks on the use and requirements of management accounting practices; • Implementation of Enterprise Resource Planning (ERP) systems; • The changing role of management accountants; • E-business implications for management accounting practices. Full papers or abstracts must be submitted by January 31, 2003. Notification of acceptance will be given by February 28, 2003. The ENROAC Workshop targets a mixed audience of practitioners (general managers, management accountants, financial managers) and academics, and is designed for maximum interaction between these two groups. The agenda provides for one day of keynote speakers from practitioners and one and a half days of presentations by academics. Each presentation will have a discussant, and practitioner presentations will describe ‘lesson learned’. In order to further interaction, all sessions will be plenary sessions; there will be no parallel sessions. Consequently, the total number of participants will be limited to 80 people. The workshop will be held in the Academy Building of the University of Groningen in the city centre. As is already a tradition, all lunches and dinners will make use of daily changing table settings, thus extending the opportunity to interact with all participants. There will be a session devoted to presentations by doctorate researchers, and papers describing ongoing or early doctorate work are especially encouraged. Enquiries regarding the workshop in general should be directed to Jessica Bakker, E-mail: [email protected] or fax: +31503637356. Copies of abstracts and/or full papers should be sent to: Jeltje van der Meer-Kooistra University of Groningen Faculty of Management and Organization University of Groningen P.O. Box 800 9700 AV Groningen The Netherlands E-mail: [email protected]
Robert Scapens University of Manchester School of Accounting and Finance University of Manchester Crawford House, Booth Street East Manchester M13 9PL United Kingdom E-mail: [email protected]
Registration details will appear in due course on the Workshop website: www.bdk.rug.nl/enroac2003 The workshop sponsors include the chartered Institute of Management Accountants.
Call for Papers Fourth Workshop on Management Accounting Change May 22–24, 2003, University of Groningen, The Netherlands (Workshop website: www.bdk.rug.nl/enroac2003) After the first three workshops in Manchester (1999), Oslo (2000) and Siena (2001), ENROAC—the European Network for Research on Organisational and Accounting Change—is organising its fourth event in Groningen (The Netherlands). This fourth Workshop on Management Accounting Change will focus on developments in the institutional environment and the organisational context, activities and processes, and their influence on the use of management accounting practices. Management accounting practices should support the required organisational changes and should change the perspectives of the organisational members in the new organisational reality. During three intensive and interactive days, academics and practitioners will be brought together to discuss and collaborate on new ideas, approaches and techniques that will make management accounting match the changing organisational and institutional environment. The workshop will extend and intensify the relationships of ENROAC, consisting of both practitioners and academics. Over the last decade two major developments in Europe have been the development of inter-firm relationships such as outsourcing relationships, alliances, joint ventures and business networks, and the transformation of many publicly owned companies into private companies. Apart from the subjects listed below, the fourth Workshop will in particular focus on these two developments. The growth of inter-firm relationships influences the scope of management accounting practices. These practices should influence people beyond the boundaries of one firm. Moreover, they should operate in a non-hierarchical setting, as the co-operating organisations are independent. Important elements of the cooperation are knowledge sharing, common decision-making, and collective risks and rewards. These developments raise many fundamental questions, such as: do we need new accounting practices or are the existing practices able to cope with these new organisational forms of co-operation? What are the characteristics of a non-hierarchical relationship and their requirements with respect to how such relationships are controlled? And, is there a relationship between the various legal forms of co-operation and the character of the inter-firm transactions? At the moment there are numerous discussions taking place about the results of privatisation. Examples that have attracted a lot of attention are the privatisation of national railway companies, the water industry and energy companies. Due to various negative consequences, this discussion has focused, amongst other things, on the way in which privatisation processes are organised and the means of regulating the new private monopolies that are replacing the former public monopolies. Management accounting practices can play an important role in mitigating the negative consequences of privatisation. Moreover, these practices can be supportive of privatisation processes and influence their outcome.
372
Call for Papers
The 2003 ENROAC Workshop will include all types of research pertinent to management accounting change, such as: • Implementation of new accounting practices: new cost information systems, new performance measurement and evaluation systems, etc.; • The influence of globalisation on the use of management accounting practices; • Developments in wider, institutional theory and its consequences for studying management accounting change; • Sense making and the acceptance of change; • The role of management accounting practices in privatisation processes; • The influence of inter-firm relationships, business alliances and networks on the use and requirements of management accounting practices; • Implementation of Enterprise Resource Planning (ERP) systems; • The changing role of management accountants; • E-business implications for management accounting practices. Full papers or abstracts must be submitted by January 31, 2003. Notification of acceptance will be given by February 28, 2003. The ENROAC Workshop targets a mixed audience of practitioners (general managers, management accountants, financial managers) and academics, and is designed for maximum interaction between these two groups. The agenda provides for one day of keynote speakers from practitioners and one and a half days of presentations by academics. Each presentation will have a discussant, and practitioner presentations will describe ‘lesson learned’. In order to further interaction, all sessions will be plenary sessions; there will be no parallel sessions. Consequently, the total number of participants will be limited to 80 people. The workshop will be held in the Academy Building of the University of Groningen in the city centre. As is already a tradition, all lunches and dinners will make use of daily changing table settings, thus extending the opportunity to interact with all participants. There will be a session devoted to presentations by doctorate researchers, and papers describing ongoing or early doctorate work are especially encouraged. Enquiries regarding the workshop in general should be directed to Jessica Bakker, E-mail: [email protected] or fax: +31503637356. Copies of abstracts and/or full papers should be sent to: Jeltje van der Meer-Kooistra University of Groningen Faculty of Management and Organization University of Groningen P.O. Box 800 9700 AV Groningen The Netherlands E-mail: [email protected]
Robert Scapens University of Manchester School of Accounting and Finance University of Manchester Crawford House, Booth Street East Manchester M13 9PL United Kingdom E-mail: [email protected]
Registration details will appear in due course on the Workshop website: www.bdk.rug.nl/enroac2003 The workshop sponsors include the chartered Institute of Management Accountants.