Presentation

ENROAC, the European Network for Research on Organizational and Accounting Change, is pleased to announce its seventh DOCTORAL SUMMER SCHOOL IN MANAGEMENT ACCOUNTING to be held in Siena, Italy. The event is jointly organized by the Department of Business and Law of the University of Siena and by the Manchester Business School. The first doctoral summer school was held in Siena, in 2001, and since then the ENROAC Summer Schools have provided an opportunity for PhD students in management accounting to discuss their research plans, work in progress or full papers with a distinguished international faculty. Overviews of the current state of management accounting research have also been included in the programme, as have social events to provide an opportunity for students to interact informally both with each other and with the faculty.

The Seventh Doctoral Summer School will focus on how changes in and around organizations influence established management accounting practices.

Furthermore, the way in which management accounting and control systems enable and constrain processes of organisational and cultural change will also be discussed.

Students with an interest in the following themes are encouraged to apply (these themes are indicative, but not exhaustive):

• Expected and unexpected managerial and accounting consequences of introducing new modes of collaboration, coordination, and reporting (e.g. B2B, local networks and local information systems)

• Privatization, deregulation and other changes in the institutional business environment, and their effect on management accounting and control systems

• Broadening perspectives on management accounting: including links with ‘business economics’ traditions

•  Implementation of Enterprise Resource Planning (ERP) systems

• Expected and unexpected managerial and accounting consequences of introducing new incentive systems (e.g., pay for knowledge sharing)

• Management accounting effects of the introduction of European mandatory external disclosures

• Changes in criteria for professional certification, as a result of changes in the broader accounting institutional environment

• Institutional conceptualizations of stability/change in accounting routines

• Developments in wider, institutional theory, and its consequences for studying management accounting change

• Implementation of new costing systems (e.g., ABC) and new performance measurement systems (e.g., BSC)

• Implementing sustainability beyond compliance: the role of management accounting

• Management accounting for innovation, major programmes and project management