Eiasm: 6Th International Conference on Accounting, Auditing and Management in Public Sector

European Institute for Advanced Studies in Management

6TH INTERNATIONAL CONFERENCE ENHAGEN, SEPTEMBER 1-3, 2010 on

ACCOUNTING, AUDITING AND MANAGEMENT

PUBLIC SECTOR REFORMS

PRELIMINARY PROGRAMME EIASM: 6TH INTERNATIONAL CONFERENCE ON ACCOUNTING, AUDITING AND MANAGEMENT IN PUBLIC SECTOR REFORMS

COPENHAGEN, SEPTEMBER 1-3, 2010

Wednesday, 1 September 2010

10.00-12.00 Registration

The Balcony Solbjerg Plads 3 12.00-13.00 Sandwich Lunch

13.00-13.30 Welcome Address

13.30-14.30 Plenary (1) Henrik Otbo SP205 Solbjerg Plads 3 Auditor General, Denmark Chair: Kim Jeppesen 14.45-15.15 Coffee/tea break Kilen Kilevej 14 15.15-16.45 Parallel Sessions Critical Studies Chair: Kerry Jacobs Levi Garseth-Nesbakk, ESTABLISHING AN OPENING BALANCE SHEET IN THE Ks54 Kilevej 14 Jan Mouritsen PUBLIC SECTOR – THE CONSTRUCTION OF A TWILIGHT ZONE OF TANGIBILITY AND ACCOUNTING PRODUCTION TOTEMS?

Laura Bartoli, NETWORK DEVELOPMENT AND ITS IMPLICATIONS Ks54 Kilevej 14 Cristina Masella EVIDENCE GATHERED THROUGH THE PROFESSIONS’ CONTEXT

Graham Bowrey, THE IMPACT OF RATIONALISED MYTHS ON THE Ks54 Kilevej 14 Ciorstan Smark AUSTRALIAN PUBLIC SECTOR

Management Accounting Chair: Noel Hyndman Tobias Johansson, IS TIGHT BUDGETARY CONTROL GOOD CONTROL? Ks48 Kilevej 14 Sven Siverbo THE EFFECT OF BUDGETARY CONTROL TIGHTNESS ON BUDGET DEVIATION IN A CONTEXT OF SEVERE FISCAL STRESS

Gustaf Kastberg ESTABLISHING A SHARED SERVICE CENTRE - Ks48 Kilevej 14 CONTROL AND TRUST IN HORIZONTAL ORGANIZATIONAL RELATIONSHIPS

Jan Van Helden, AN ASSESSMENT OF MECHANISMS FOR Ks48 Kilevej 14 Mark Huijben CONTROLLING OVERHEADS IN PUBLIC SECTOR ORGANIZATIONS; BALANCING THE COSTS AND BENEFITS OF OVERHEADS

Health Care Chair: Lourdes Torres Nathalie Angele-Halgand, HOSPITAL PERFORMANCE IN BRITAIN AND FRANCE: K150 Kilevej 14 Simona Scarparo INVESTIGATING THE NATIONAL ADAPTATIONS OF THE NEW PUBLIC MANAGEMENT DOCTRINE

Licheng Chang CEREMONIAL MEANS OR INSTRUMENTAL K150 Kilevej 14 MECHANISM: INSTITUTIONALISATION OF PERFORMANCE MEASUREMENTS IN A NHS HOSPITAL TRUST

Mark Christensen, A COMPARATIVE INSIGHT INTO THE PUBLIC SECTOR K150 Kilevej 14 Howard Mellett ACCOUNTABILITY PROJECT: HEALTHCARE IN SOUTH WALES AND NEW SOUTH WALES Local Government Chair: Jan van Helden Gabriella D`Amore, MODELS FOR WATER GOVERNANCE: VARIABLES K146 Kilevej 14 Loris Landriania, AND PERFORMANCES Luigi Lepore, Rossella Romano

Jonas Fjertorp WHAT EXPLAINS VARIATION IN VOLUME OF K146 Kilevej 14 CAPITAL INVESTMENTS IN SWEDISH LOCAL MUNICIPALITIES?

16.45-1715 Coffee /tea break Kilen Kilevej 14 1715-1815 Parallel Sessions Defence Chair: Tom Groot Robert Beeres, SELF-SERVING ATTRIBUTIONS IN MANAGEMENT Ks48 Kilevej 14 Bart Kouwenberg CONTROL REPORTS. AN EMPIRICAL INVESTIGATION INTO THE ROYAL NETHERLANDS AIR FORCE

Janne Jarvinen, DEVELOPING PUBLIC SECTOR COST ACCOUNTING Ks48 Kilevej 14 Timo Hyvönen, Salme Näsi, SYSTEMS UNDER CONTRADICTORY INSTITUTIONAL Jukka Pellinen, Tapani Rahko LOGICS - CASE FINNISH DEFENCE FORCES

Charities Chair: Noel Hyndman Bernard Auge, THE MANAGEMENT CONTROL TO THE SERVICE OF K150 Kilevej 14 Gérald Naro, Alexandre Vernhet UNIVERSITY GOVERNMENT : STAGE STATEMENT ON DESIGNING OF A BALANCED SCORECARD IN A FRENCH UNIVERSITY

Toomas Haldma, PERFORMANCE MEASUREMENT AND K150 Kilevej 14 Keertu Lääts MANAGEMENT CONTROL IN THE ESTONIAN MUSEUMS

18.30-1930 Welcome Reception Kilen Kilevej 14 EIASM: 6TH INTERNATIONAL CONFERENCE ON ACCOUNTING, AUDITING AND MANAGEMENT IN PUBLIC SECTOR REFORMS

Thursday 2 September

09.00-10.30 Parallel Sessions NPM Chair: Irvine Lapsley Elke Demeulenaere, THE IMPLEMENTATION OF NEW PUBLIC Ks54 Kilevej 14 Johan Christiaens, Ignace de Beelde MANAGEMENT IN SUBSIDIZED NONPROFIT ART ORGANIZATIONS: AN EMPIRICAL EVALUATION

Christian Davids, Robert Beeres, Paul THE KANDAHAR MARKET: SOURCING IN Ks54 Kilevej 14 van Fenema AFGHANISTAN

Eva Hagbjer OVERSIGHT FROM ALL SIDES: FOLLOWING UP Ks54 Kilevej 14 OUTSOURCED CARE IN SWEDEN

Local Government Chair: Henk ter Bogt Jonas Fjertorp NIRA – SUGGESTION FOR A CLASSIFICATION OF Ks48 Kilevej 14 CAPITAL INVESTMENTS IN LOCAL MUNICIPALITIES

Patricia Gomes, THE USE OF OUTPUT-ORIENTED PERFORMANCE Ks48 Kilevej 14 Maria José Fernandes, INFORMATION BY LOCAL POLITICIANS IN TOP João B. Carvalho MANAGERS’ PERFORMANCE EVALUATION: CASE STUDIES

Mariann Liguori, POLITICIANS AND ADMINISTRATORS: TWO Ks48 Kilevej 14 Mariafrancesca Sicilia, CHARACTERS IN SEARCH FOR A... ROLE Ileana Steccolini

Audit Chair: Åge Johnsen Sandra Cohen, AN EMPIRICAL INVESTIGATION OF AUDIT EFFORT K150 Kilevej 14 Stergios Leventis AND PRICING IN THE PUBLIC SECTOR: THE CASE OF GREEK LGOS

Ron Hodges, AUDITEE PERCEPTIONS OF EXTERNAL K150 Kilevej 14 Hasilda Abu Hasan, EVALUATIONS OF THE USE OF RESOURCES BY Jane Frecknall Hughes, David Heald LOCAL AUTHORITIES

Kim Jeppesen, Thomas Carrington, Bino NORDIC STATE AUDITING: PROFESSIONAL K150 Kilevej 14 Catasus, Åge Johnsen, Kristin COMPETITION OR HYBRIDISATION OF Reichborn-Kjennerud, Jarmo Vakkuri KNOWLEDGE?

Health Chair: Kerry Jacobs Florian Gebreiter ON THE INTERRELATIONSHIP BETWEEN K146 Kilevej 14 DEVELOPMENTS IN HOSPITAL COSTING AND CLINICAL MEDICINE 1970-2000

Nathalie Angele-Halgand EXPLORING THE ORGANIZATIONAL AND K146 Kilevej 14 BEHAVIORAL EFFECTS OF PRESSURES TOWARDS INCREASED EFFICIENCY IN FRENCH PUBLIC HOSPITALS: A CASE STUDY

Yvonne Krabbe-Alkemade, THE IMPACT OF MARKET COMPETITION ON K146 Kilevej 14 Tom Groot HEALTH CARE COSTS IN DUTCH HOSPITALS

10.30-11.00 Coffee/tea break Kilen Kilevej 14 11.00-12.00 Plenary(2) Stuart Clegg, (UTS) SP205 Solbjerg Plads 3 Chair: Irvine Lapsley 12.00-13.00 Lunch Spisestuerne Solbjerg Plads 13.15-14.45 Parallel Sessions Central Government Chair: Riccardo Mussari Pawan Adhikari, IMPLEMENTATION OF ACCRUAL ACCOUNTING IN Ks54 Kilevej 14 Frode Mellemvik NEPALESE CENTRAL GOVERNMENT: AN UNSUCCESSFUL MISSION

Natalia Aversano HERITAGE ASSETS AND USER NEEDS OF Ks54 Kilevej 14 GOVERNMENTAL FINANCIAL REPORTING

Yuri Biondi, ACCOUNTING RULES FOR THE EUROPEAN Ks54 Kilevej 14 Michela Soverchia COMMUNITIES: A THEORETICAL ANALYSIS

Critical Chair: Peter Skærbæk Linda English, ACCOUNTABILITY IN PRIVATE PRISONS? A CASE Ks48 Kilevej 14 C. Richard Baker STUDY OF THE EFFECTIVENESS OF DIALOGIC EVALUATION IN WESTERN AUSTRALIA

Michela Arnaboldi, RECONSTRUCTING ORGANIZATIONAL IDENTITIES Ks48 Kilevej 14 Deborah Agostino, Marika Arena, IN TRIBUNALS: DON’T TOUCH THE JUDGE Annachiara Longoni

Kerry Jacobs MAKING SENSE OF SOCIAL PRACTICE: THEORETICAL Ks48 Kilevej 14 PLURALISM IN PUBLIC SECTOR ACCOUNTING RESEARCH

Audit Chair: Aage Johnsen Melanie Roussy THE EXPECTATIONS OF AUDIT COMMITTEE K150 Kilevej 14 PRESIDENTS AND MEMBERS IN REGARDS TO THE ROLES OF INTERNAL AUDIT IN QUEBEC GOVERNMENT ORGANIZATIONS: A FIELD STUDY

Sandra Tillema LOCAL AUDIT COMMITTEES: CONTRIBUTION TO K150 Kilevej 14 POLITICAL ACCOUNTABILITY, THE POSITION OF THE COUNCIL AND ORGANIZATIONAL LEARNING

Marie- Soleil Tremblay THE ADOPTION OF CORPORATE GOVERNANCE K150 Kilevej 14 REGULATORY PRESCRIPTIONS FOR AUDIT COMMITTEES IN THE PROVINCE OF QUÉBEC

Local Government Chair: Ileana Steccolini Frank Verbeeten MANAGEMENT CONTROL SYSTEMS, K146 Kilevej 14 R.Spekle PERFORMANCE ORIENTED CULTURE AND PERFORMANCE: EVIDENCE FROM DUTCH MUNICIPALITIES

Vicente Pina, PERFORMANCE MEASUREMENT IN SPANISH LOCAL K146 Kilevej 14 Lourdes Torres, Ana Yetano GOVERNMENTS. A CROSS-CASE COMPARISON STUDY

Raili Pollanen PERFORMANCE MEASURES CLASSIFICATION AND K146 Kilevej 14 RELATIVE PERFORMANCE RANKING SCHEME IN LOCAL GOVERNMENT: CASE OF ONTARIO MUNICIPALITIES

14.45-15.15 Coffee/tea break Kilen Kilevej 14 15.15 -16.45 Parallel Sessions NPM Chair: Riccardo Mussari Irvine Lapsley NEW PUBLIC MANAGEMENT IN THE GLOBAL Ks54 Kilevej 14 FINANCIAL CRISIS -DEAD, ALIVE OR BORN AGAIN?

Mariann Liguori RADICAL CHANGE, ACCOUNTING AND NPM: A Ks54 Kilevej 14 COMPARISON OF ITALIAN AND CANADIAN MUNICIPALITIES

Antonio Lecuna PUBLIC SECTOR REFORMS IN VENEZUELA Ks54 Kilevej 14

Critical Chair: Michaela Arnaboldi Sven Modell, HYBRIDIZATION OF INSTITUTIONAL LOGICS OF Ks48 Kilevej 14 Frederika Wiesel GOVERNANCE: A MULTI-LEVEL INVESTIGATION OF CUSTOMER ORIENTATION IN THE PUBLIC SECTOR Nadia Piraino ADMINISTRATIVE REFORM PUZZLES: FIND THE Ks48 Kilevej 14 MATCH AMONG POLICY INSTRUMENTS, POLICY PROBLEMS AND MANAGERIAL TECHNIQUES Paolo Ferri, TEN YEARS AFTER. THE RISE AND FALL OF K150 Kilevej 14 Luca Zan AUTONOMY IN POMPEII

Central Government Chair: Henk ter Bogt Caridad Marti Lopez MODELS OF PERFORMANCE BUDGETING AND K150 Kilevej 14 ACCRUAL BUDGETING: THE UNITED KINGDOM, NEW ZEALAND AND AUSTRALIA

Alessandro Giosi, AN INTERNATIONAL REVIEW OF ACCRUAL K150 Kilevej 14 Silvia Testarmata, Sandro Brunelli ACCOUNTING IN CENTRAL GOVERNMENT: A FUTURE RESEARCH AGENDA

Lotta-Maria Sinervo INTERPRETING THE BALANCE OF A MUNICIPAL K146 Kilevej 14 ECONOMY - CASE FINNISH LOCAL GOVERNMENT

1900-2300 Gala Dinner at Langeliniepavillonen Langelinie 10, Østerbro EIASM: 6TH INTERNATIONAL CONFERENCE ON ACCOUNTING, AUDITING AND MANAGEMENT IN PUBLIC SECTOR REFORMS

Friday 3 September

09.00-10.30 Parallel Sessions Young Scholars Chair: Irvine Lapsley and Lourdes Torres Keno Borde COMPETING OBJECTIVES IN BUSINESS VALUATION: Ks54 Kilevej 14 THE CASE OF GERMAN PUBLIC WATER SUPPLY Benedicte Buylen POLITICIANS’ USE OF PERFORMANCE INFORMATION Ks54 Kilevej 14 IN FLEMISH MUNICIPALITIES Emma Ek CONTROL CONSUMPTION – ABOUT THE USE OF Ks54 Kilevej 14 INSPECTION IN SWEDISH MUNICIPALITIES NPM Chair: Tom Groot Ola Mattison, Ks48 Kilevej 14 Mikael Hellström, Hans Knutsson, Ulf THE BENCHMARKING PROJECT Ramberg, Torbjörn Tagesson

John Stittle, PRIVATISATION OF PASSENGER TRAIN SERVICES: A Ks48 Kilevej 14 Sean McCartney STUDY OF BRITAIN’S EAST COAST MAIN LINE.

Ranjith Appunami, COERCIVE POLICY DIFFUSION IN A DEVELOPING K150 Kilevej 14 Bala Appuhamilage, Sujatha Perera, COUNTRY: THE CASE OF PUBLIC PRIVATE Hector Perera PARTNERSHIP IN SRI LANKA

Health Care Chair: Nathalie Angele-Halgand Marianna Mauro, K146 Kilevej 14 Gustavo Barresi, Emma Cardamone, MEASURING THE PERFORMANCE OF TEACHING Giusy Cavallaro, Annarita Trotta HOSPITALS: THE CASE OF ITALY

Kari Nyland, CORPORATE GOVERNANCE AND HOSPITAL K146 Kilevej 14 Inger Johanne Pettersen, GOVERNANCE- - DILEMMAS IN THE Katarina Østergren IMPLEMENTATION OF THE GOVERNANCE REFORMS

Thanos Papadopoulos IMPROVING PUBLIC-PRIVATE PARTNERSHIPS IN K146 Kilevej 14 HEALTHCARE: A CASE STUDY OF IMPLEMENTING LEAN THINKING TECHNIQUES IN THE UK NHS

10.30 -11.00 Coffee /tea break Kilen Kilevej 14 11.00 - 12.00 Plenary (3) Jan Mouritsen SP205 Solbjerg Plads 3 Chair: Peter Skærbæk 12.00-13.00 Lunch Spisestuerne Solbjerg Plads 13.15- 14.45 Parallel Sessions Young Scholars Chair: Peter Skærbæk and Michela Arnaboldi Dane Pflueger A RESEARCH PROPOSAL ON QUALITY ACCOUNTING Ks54 Kilevej 14 Melanie Roussy THE ROLES OF INTERNAL AUDITORS AND THEIR Ks54 Kilevej 14 COPING STRATEGIES WITH ROLE CONFLICTS IN QUEBEC GOVERNMENT ORGANIZATIONS: A FIELD STUDY NPM Chair: Ron Hodges Iris Saliterer, (R)EVOLUTION OF PUBLIC SECTOR FINANCIAL Ks48 Kilevej 14 Sanja Korac MANAGEMENT - BRINGING AUSTRIA BACK IN?

Pam Stapleton, BUILDING SCHOOLS FOR THE FUTURE:THE Ks48 Kilevej 14 Jean Shaoul, Anne Stafford ACCOUNTABILITY CHALLENGES OF JOINT VENTURES BETWEEN THE PUBLIC AND PRIVATE SECTORS

Gert Paulsson NEW PUBLIC MANAGEMENT AND THE ROLE OF THE Ks48 Kilevej 14 MANAGEMENT ACCOUNTANT

Critical Chair: Kerry Jacobs Eija Vinnari, THE ROLES OF RISK MANAGEMENT TECHNOLOGIES K150 Kilevej 14 Peter Skæbæk IN THE PUBLIC SECTOR Anna Thomasson OWNERSHIP CONTROL AND GOVERNANCE K150 Kilevej 14 MECHANSISMS IN HYBRID ORGANIZATIONS

Shazad Uddin, A CONSULTING GIANT; A DISGRUNTLED CLIENT: A K150 Kilevej 14 Junaid Ashraf ‘FAILED’ ATTEMPT TO CHANGE MANAGEMENT CONTROLS IN A PUBLIC SECTOR ORGANISATION

Central Government Chair: Tom Groot Irvine Lapsley , GOVERNMENT BUDGETING POWER & NEGOTIATED K146 Kilevej 14 Ileana Steccolini, A Midwinter, ORDER T. Nambiar

Rahmadi Murwanto, PERFORMANCE REPORTING BY NEW ZEALAND K146 Kilevej 14 Tony Vanzul, Bhagwan Khanna CENTRAL GOVERNMENT AGENCIES

Raili Pollanen, ACCOUNTING REFORM IN THE GOVERNMENT OF K146 Kilevej 14 Kristin Lapointe Seguin, Bharat CANADA: EMPIRICAL EVIDENCE ON ACCRUAL Maheshwari, Vinod Kumar ACCOUNTING SYSTEMS IMPLEMENTATION

14.45- 15.15 Coffee/tea break Kilen Kilevej 14 15.15- 17.15 Parallel Sessions Audit Chair: Åge Johnsen Marika Arena, CHANGING THE ROLE OF PUBLIC SECTOR INTERNAL Ks54 Kilevej 14 Kim K. Jeppesen AUDITING: THE CASE OF ITALIAN REGIONS

Nives Botica Redmayne, NEW ZEALAND PUBLIC SECTOR AUDIT FEES AND Ks54 Kilevej 14 Fawzi Laswad AUDIT EFFORT: THE IMPACT OF IFRS ADOPTION

Central Government Chair: Howard Mellett Gorana Roje, ACCOUNTING REGULATION AND IPSAS Ks48 Kilevej 14 Davor Vasicek, Vesna Vasicek IMPLEMENTATION: EFFORTS OF TRANSITION COUNTRIES TOWARD IPSAS COMPLIANCE

Noemi Rossi, THE ACCOUNTING CHANGES IN THE ITALIAN PUBLIC Ks48 Kilevej 14 Raffaele Trequattrini ADMINISTRATIONS IN THE LIGHT OF THE INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSASS): OPERATING CONSEQUENCES AND EVOLUTIONARY SCENARIOS.

Penelope Tuck, REDEFINING THE PROFESSIONAL CIVIL SERVANT AS Ks48 Kilevej 14 Paul du Gay A FINANCE PROFESSIONAL IN UK CENTRAL GOVERNMENT

Susanne Zubler MANAGEMENT ACCOUNTING ADOPTION AS Ks48 Kilevej 14 ENABLING DYNAMIC FOR RADICAL CHANGE – INSIGHTS FROM A FEDERAL AGENCY

Health & Charities Chair: Noel Hyndman Filippos Stamatiadis, INSIGHT INTO FACTORS AFFECTING THE ADOPTION K150 Kilevej 14 Nikolaos Eriotis OF COST ACCOUNTING SYSTEMS IN THE PUBLIC HEALTH SECTOR: EVIDENCE FROM GREECE

Elsa Solstad, MANAGERIALISM AND PROFESSION-BASED LOGICS. K150 Kilevej 14 Inger Johanne Pettersen A STUDY OF MANAGEMENT ROLES IN CHANGING HOSPITALS

Henk Ter Bogt CONTROL IN THE PERFORMING ARTS SECTOR: A K150 Kilevej 14 MULTILEVEL ANALYSIS OF CHANGES IN CONTROL TYPES AND THEIR EFFECTS

Danielle McMahon, STAKEHOLDER INFLUENCES ON THE UK CHARITIES K150 Kilevej 14 Noel Hyndman STATEMENT OF RECOMMENDED PRACTICE

NPM Chair: Vicente Pina Mattheus Wassenaar, CONTRACTING OUT, A FIELD STUDY ON MOTIVES K146 Kilevej 14 Raymond Gradus, Tom Groot Hugo Van Hengel, DIFFERENT USE OF PERFORMANCE INDICATORS K146 Kilevej 14 Tjerk Budding, Tom Groot BETWEEN HIERARCHICAL LEVELS IN DUTCH MUNICIPALITIES – AN INSTITUTIONAL APPROACH

Romilda Mazzotta, THE INSTRUMENTS OF GOVERNANCE FOR THE K146 Kilevej 14 Giovanni Bronzetti, Maria Teresa CONTROL OF LISTED LOCAL PUBLIC SERVICE Nardo COMPANIES: THE ITALIAN CASE

17.30-18.30 Farewell Drinks Kilevej 14