11th Workshop on Management Accounting as Social and Organisational Practice (MASOP)

Abstract:

The aim of the workshop is to develop research in the area of management accounting and to increase dialogue between academics and practitioners. This dialogue is facilitated by having a practitioner presentation at each workshop, usually at the end of the first day. For instance, in 2011, we had invited the CFOs from Peugeot SA and Bouygues Construction to give a presentation on challenges in organizing the management accounting function.In 2012. a member of the NGO Voluntary Service Overseas shared his views on the link between strategy and performance measurement in the context of non-government organisations. In 2014, the former Vice President of Orange Digital gave a talk on the performance measurement and management of partnerships and acquistions in the digital economy. In 2018, we intend to invite practitioners to talk about their experiences with recent reinventions of performance management processes and systems to provide more insight to and debate about the organizational and social consequences of the new performance management practices (e.g. on-going goal dialogue, rating-less reviews, and crowdsourced feedback) that currently are being implemented in organizations.The workshop is now in its 11th year and has become an attractive event for academics in management accounting. Some of the topics regularly addressed in the workshop are: the role of management accounting for sustainable development, the transformation of the role of functional experts such as management accountants or chief risk officers, and the evolution of accounting practices (transfer prices, use of ERPs, environmental accounting, gender budgeting etc.) in various contexts.