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

Convenors:
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): Ivo de Loo
Dirk Vriens and Ed Vosselman
On what to account for as a profession: A conditional approach
Discussant(s): Sven Modell
Ivo De Loo and Alan Lowe
The existential perversity of management accounting and control
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): Koos Wagensveld
Raul Dores
Visualizing the ABC practice through inscriptions: An interventionist case in a Portuguese company
Discussant(s): Rinske Wolters
Koos Wagensveld and Ed Vosselman
Performance management as practice: The dialectical transformation of a balanced scorecard
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): 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): 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): 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): Alessandro Hinna
Marlies Honingh and Marieke Genugten
How to get an impression of care for educational quality?
Discussant(s): Barbara Junne
Barbara Junne and Jaromir Junne
Limits of control: The organization of socially intelligent accountability in social care
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): Julien Batac
Erik Strauss, Stefanie Malz and Jürgen Weber
Balance of the MCS package in the area of new product development
Discussant(s): Maqsood Memon
Batac Julien and Vincent Maymo
Discipline and innovate: How organizational participants manage control-innovation
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): Terhi Chakhovich
Aziza Laguecir, Anja Kern and Cécile Kharoubi
Socialising forms of social accountabilities
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): 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): Kaleem Zahir ul Hassan
Esther R. Maier
Accounting for creativity in a dramatic series production
Discussant(s): Chris Carter
Paper presentation (15 min.), discussant (7 minutes), general discussion (8 min.).