Sub-theme 34: The Rise of Accountability: Rethinking Management Accounting, Control and Organization Theory

Max Visser, Radboud University Nijmegen, The Netherlands
Mahmoud Ezzamel, Cardiff Business School, Cardiff University, UK, and IE Business School, Madrid, Spain
Ed Vosselman, Radboud University Nijmegen, The Netherlands
Session I: Thursday, July 03, 11:00 to 12:30, T3-16
Critical Perspectives
Chair: Max Visser
Sven Modell
Making institutional accounting research critical: Dead end or new beginning?
Discussant(s)Discussant(s): Ivo de Loo
Dirk Vriens and Ed Vosselman
On what to account for as a profession: A conditional approach
Discussant(s)Discussant(s): Sven Modell
Ivo De Loo and Alan Lowe
The existential perversity of management accounting and control
Discussant(s)Discussant(s): Dirk Vriens
Paper presentation (15 min.), discussant (7 minutes), general discussion (8 min.).
Session II: Thursday, July 03, 14:00 to 15:30, T3-16
Accountability Practices
Chair: Mahmoud Ezzamel
Rinske Wolters, Berber Pas and Kristina Lauche
Ostriches and vultures: How accountability affects boundary work in the Dutch veterinary field
Discussant(s)Discussant(s): Koos Wagensveld
Raul Dores
Visualizing the ABC practice through inscriptions: An interventionist case in a Portuguese company
Discussant(s)Discussant(s): Rinske Wolters
Koos Wagensveld and Ed Vosselman
Performance management as practice: The dialectical transformation of a balanced scorecard
Discussant(s)Discussant(s): Raul Silva Dores
Paper presentation (15 min.), discussant (7 minutes), general discussion (8 min.).
Session III: Thursday, July 03, 16:00 to 17:30, T3-16
CSR & Accountability
Chair: Ed Vosselman
Marion Ligonie
From controversy to accountability: How control systems facilitate the deployment of corporate social responsibility in a gambling company
Discussant(s)Discussant(s): Brigitte Bernard-Rau
Brigitte Bernard-Rau and Kristina Lauche
Giving an account to ethically and socially responsible investors: Impact of external CSR assessment on reported CSR practices
Discussant(s)Discussant(s): Emma Avetisyan
Jean-Pascal Gond and Emma Avetisyan
Accounting for corporate social responsibility (CSR): The social construction of CSR ratings at Kinder, Lydenberg and Domini Analytics (KLD)
Discussant(s)Discussant(s): Marion Ligonie
Paper presentation (15 min.), discussant (7 minutes), general discussion (8 min.).
Session IV: Friday, July 04, 09:00 to 10:30, T3-16
Public Sector Accountability
Chair: Ed Vosselman
Francesco Bolici, Alessandro Hinna, Fabrizio Rotundi and Danila Scarozza
Enabling accountable processes through digital tools: The development of a risk management system at ISTAT
Presenter(s)Discussant(s): Alessandro Hinna
Marlies Honingh and Marieke Genugten
How to get an impression of care for educational quality?
Discussant(s)Discussant(s): Barbara Junne
Barbara Junne and Jaromir Junne
Limits of control: The organization of socially intelligent accountability in social care
Discussant(s)Discussant(s): Fabrizio Rotundi
Paper presentation (15 min.), discussant (7 minutes), general discussion (8 min.).
Session V: Friday, July 04, 14:00 to 15:30, T3-16
Innovation & Control
Chair: Max Visser
Bruce Gurd, Christine Helliar and Maqsood Memon
Looking for leaders: Balancing innovation, risk, and management control systems
Discussant(s)Discussant(s): Julien Batac
Erik Strauss, Stefanie Malz and Jürgen Weber
Balance of the MCS package in the area of new product development
Discussant(s)Discussant(s): Maqsood Memon
Batac Julien and Vincent Maymo
Discipline and innovate: How organizational participants manage control-innovation
Discussant(s)Discussant(s): Erik Strauss
Paper presentation (15 min.), discussant (7 minutes), general discussion (8 min.).
Session VI: Saturday, July 05, 09:00 to 10:30, T3-16
Enabling & Socializing Accountability
Chair: Mahmoud Ezzamel
Benjamin Benoit and Fabien De Geuser
Enabling whom? Where is the manager in the enabling approach to management control systems?
Discussant(s)Discussant(s): Terhi Chakhovich
Aziza Laguecir, Anja Kern and Cécile Kharoubi
Socialising forms of social accountabilities
Discussant(s)Discussant(s): Benjamin Benoit
Terhi Chakhovich and Tuija Virtanen
Accountability to "the future other" to "the future self" and to "the future common good" - The case of sustainability
Discussant(s)Discussant(s): Aziza Laguecir
Paper presentation (15 min.), discussant (7 minutes), general discussion (8 min.).
Session VII: Saturday, July 05, 11:00 to 12:30, T3-16
Creativity & Outsourcing
Chair: Max Visser
Chris Carter, Alan McKinlay and Crawford Spence
Culture making, calculative practices and the British state: Shifting logics in Channel 4, 1982–1997
Discussant(s)Discussant(s): Kaleem Zahir ul Hassan
Esther R. Maier
Accounting for creativity in a dramatic series production
Discussant(s)Discussant(s): Chris Carter
Paper presentation (15 min.), discussant (7 minutes), general discussion (8 min.).