The biennial Monforma conference facilitates the free exchange of ideas, promotes and initiates research opportunities and enriches discussion among academics in the Management Accounting discipline.
Plenary speakers
Isabella Grabner
Isabella Grabner is a Professor of Strategy and Managerial Accounting. She joined WU Vienna in 2018, after 11 years in senior academic roles at Maastricht University. Prof Grabner currently serves as the President of the AAA Management Accounting Section. Her research interests span several areas: the role of performance management in complex contexts such as creativity and innovation; the identification, development, and retention of (female) talent; and determinants and consequences of target setting, budgeting and forecasting systems.
Prof Grabner also studies the challenges firms face with the adoption of management innovations or new technologies. Her work is published in leading scholarly journals and she has received numerous awards for her research, including the highly prestigious 2016 Best Early Career Researcher in Management Accounting (awarded by American Accounting Association).
Lukas Goretzki
Lukas Goretzki was a faculty member at the University of Innsbruck before joining SSE. His main research interests are the roles/identities of controllers, budgeting, forecasting, performance management and the effects of digitalisation on the finance function, plus management accounting and control processes. His research has been published in leading scholarly journals such as Accounting, Organizations and Society, and Contemporary Accounting Research.
Prof Goretzki is a member of the International Committee of the Management Accounting Section of the American Accounting Association (AAA), an editor of the journal Qualitative Research in Accounting and Management, and an editorial board member of Management Accounting Research, Accounting and Business Research and the Journal of Management Accounting Research. He is also the director for the Management Accounting and Control research area in the SEE’s Department of Accounting and the director of FIRE (Forskarskolan i redovisning/The Research School in Accounting).
Program
TIME (AEDT)
SESSION
ABSTRACTS
10:20 – 10:30am
WELCOME
By: Professor Carla Wilkin, Monash Business School
10:30 – 11:30am
Each paper presentation will run for 15 minutes
followed by 15 minutes of open discussion
SESSION 1
Chair: Professor Carla Wilkin, Monash Business School
Presentations
The importance of social mechanisms in the commission of or resistance to fraud: A field study
By: Pujawati (Estha) Gondowijoyo (The University of Melbourne) & Christie Hayne (University of Illinois)
Governance mechanisms and the severity of supplier fraud: An exploratory study of buyer complaints
By: Neale G O’Connor (Monash University Malaysia) & David M Reeb (National University of Singapore)
Zoom meeting to remain open for 30 minutes post session for networking
4:30 – 5:30pm
Each paper presentation will run for 15 minutes
followed by 15 minutes of open discussion
SESSION 3
Chair: Professor Matthew Hall, Monash Business School
Presentations
Management accounting as game changer? On the bidirectional effects between management accounting system innovation and organizational success
By: Alisa Sophie Bach (WHU – Otto Beisheim School of Management), Utz Schäffer (WHU – Otto Beisheim School of Management) & Daniel Schaupp (WHU – Otto)
Creative capacity, multidimensional incentives, and creative performance
Exploring the intricacies of management accountants' identity work
By: Professor Lukas Goretzki, Stockholm School of Economics
6.45 – 7.15pm
SESSION CLOSE
Zoom meeting to remain open for 30 minutes post session for networking
7:15 – 8:55pm
Each paper presentation will run for 15 minutes
followed by 15 minutes of open discussion
SESSION 4
Chair: Dr Paul Thambar, Monash Business School
Presentations
Chartered Institute of Management Accountants (CIMA) presentation
By: Dr Ian Selby, Vice President – Research and Development (Management Accounting), Association of International Certified Professional Accountants
Why accounting happens—a practice perspective on accounting as teleological event in the timespace of human activity
By: Thomas Ahrens (UAE University) & Zamzulaila Zakaria (International Islamic University Malaysia)
From accounting standards to the meeting table: Tensions in risk management
By: Amalie Ringgaard (Aalborg University Business School), Per Nikolaj Bukh (Aalborg University Business School) & Niels Sandalgaard (Aalborg University Business)
The interplay of management control systems and social capital in a social enterprise
By: Rui Vieira (I.E. Business School), Brendan O’Dwyer (University of Amsterdam) & Tran Thi Lan Ha (University of Amsterdam)
Zoom meeting to remain open for 30 minutes post session for networking
12.00 – 2.00pm
IN-PERSON NETWORKING LUNCH
Location: Monash Business School, Caulfield
2.00 – 3.30pm
Each paper presentation will run for 15 minutes
followed by 15 minutes of open discussion
SESSION 6
Chair: Dr Leona Weigmann, Monash Business School
Presentations
Show me my future! The effect of forecast performance source and accuracy on employees’ willingness to acquire distal skills
By: Fangbin Lin (UNSW Sydney), Mandy M. Cheng (UNSW Sydney) & Kerry A. Humphreys (UNSW Sydney)
When is multi-source or single-source performance feedback preferable? The combined effect of feedback source and feedback valence on subordinates’ fairness perceptions
By: Xiaoning (Cynthia) Wu (Monash Business School), Sukari Farrington (Monash Business School) & Ralph Kober (Monash Business School)
Task re-allocation: Matching individual knowledge and skills with tasks within job positions
By: Jasmijn Bol (Tulane University), Zhichao (Alex) Wang (The Australian National University) & Chen Wang (The Australian National University)
Back bench or driver's seat? The role of the finance function in the implementation of ESG measures
By: Professor Isabella Grabner, WU Vienna
6.45 – 7.15pm
NETWORKING SESSION
Zoom meeting to remain open for 30 minutes post session for networking
7.15 – 8.45pm
Each paper presentation will run for 15 minutes
followed by 15 minutes of open discussion
SESSION 8
Chair: Associate Professor Aldonio Ferreira, Monash Business School
Presentations
Demand-driven feedback: Effects on evaluations of performance and potential
By: Jan Hendrik Lampe (WHU – Otto Beisheim School of Management)
Transparency and biases in subjective performance evaluation
By: Jan Bouwens (Amsterdam Business School), Christian Hofmann (LMU Munich) & Christopher Lechner (LMU Munich)
Multi-rater performance evaluation and calibration: Managing multiple opinions
By: Jasmijn C. Bol (Tulane University), Maximillian Margolin (Erasmus University Rotterdam) & Daniel Schaupp (WHU – Otto Beisheim School of Management)
The biennial Monforma conference facilitates the free exchange of ideas, promotes and initiates research opportunities and enriches discussion among academics in the Management Accounting discipline.
Plenary speakers
Isabella Grabner
Isabella Grabner is a Professor of Strategy and Managerial Accounting. She joined WU Vienna in 2018, after 11 years in senior academic roles at Maastricht University. Prof Grabner currently serves as the President of the AAA Management Accounting Section. Her research interests span several areas: the role of performance management in complex contexts such as creativity and innovation; the identification, development, and retention of (female) talent; and determinants and consequences of target setting, budgeting and forecasting systems.
Prof Grabner also studies the challenges firms face with the adoption of management innovations or new technologies. Her work is published in leading scholarly journals and she has received numerous awards for her research, including the highly prestigious 2016 Best Early Career Researcher in Management Accounting (awarded by American Accounting Association).
Lukas Goretzki
Lukas Goretzki was a faculty member at the University of Innsbruck before joining SSE. His main research interests are the roles/identities of controllers, budgeting, forecasting, performance management and the effects of digitalisation on the finance function, plus management accounting and control processes. His research has been published in leading scholarly journals such as Accounting, Organizations and Society, and Contemporary Accounting Research.
Prof Goretzki is a member of the International Committee of the Management Accounting Section of the American Accounting Association (AAA), an editor of the journal Qualitative Research in Accounting and Management, and an editorial board member of Management Accounting Research, Accounting and Business Research and the Journal of Management Accounting Research. He is also the director for the Management Accounting and Control research area in the SEE’s Department of Accounting and the director of FIRE (Forskarskolan i redovisning/The Research School in Accounting).
Program
TIME (AEDT)
SESSION
ABSTRACTS
10:20 – 10:30am
WELCOME
By: Professor Carla Wilkin, Monash Business School
10:30 – 11:30am
Each paper presentation will run for 15 minutes
followed by 15 minutes of open discussion
SESSION 1
Chair: Professor Carla Wilkin, Monash Business School
Presentations
The importance of social mechanisms in the commission of or resistance to fraud: A field study
By: Pujawati (Estha) Gondowijoyo (The University of Melbourne) & Christie Hayne (University of Illinois)
Governance mechanisms and the severity of supplier fraud: An exploratory study of buyer complaints
By: Neale G O’Connor (Monash University Malaysia) & David M Reeb (National University of Singapore)
Zoom meeting to remain open for 30 minutes post session for networking
4:30 – 5:30pm
Each paper presentation will run for 15 minutes
followed by 15 minutes of open discussion
SESSION 3
Chair: Professor Matthew Hall, Monash Business School
Presentations
Management accounting as game changer? On the bidirectional effects between management accounting system innovation and organizational success
By: Alisa Sophie Bach (WHU – Otto Beisheim School of Management), Utz Schäffer (WHU – Otto Beisheim School of Management) & Daniel Schaupp (WHU – Otto)
Creative capacity, multidimensional incentives, and creative performance
Exploring the intricacies of management accountants' identity work
By: Professor Lukas Goretzki, Stockholm School of Economics
6.45 – 7.15pm
SESSION CLOSE
Zoom meeting to remain open for 30 minutes post session for networking
7:15 – 8:55pm
Each paper presentation will run for 15 minutes
followed by 15 minutes of open discussion
SESSION 4
Chair: Dr Paul Thambar, Monash Business School
Presentations
Chartered Institute of Management Accountants (CIMA) presentation
By: Dr Ian Selby, Vice President – Research and Development (Management Accounting), Association of International Certified Professional Accountants
Why accounting happens—a practice perspective on accounting as teleological event in the timespace of human activity
By: Thomas Ahrens (UAE University) & Zamzulaila Zakaria (International Islamic University Malaysia)
From accounting standards to the meeting table: Tensions in risk management
By: Amalie Ringgaard (Aalborg University Business School), Per Nikolaj Bukh (Aalborg University Business School) & Niels Sandalgaard (Aalborg University Business)
The interplay of management control systems and social capital in a social enterprise
By: Rui Vieira (I.E. Business School), Brendan O’Dwyer (University of Amsterdam) & Tran Thi Lan Ha (University of Amsterdam)
Zoom meeting to remain open for 30 minutes post session for networking
12.00 – 2.00pm
IN-PERSON NETWORKING LUNCH
Location: Monash Business School, Caulfield
2.00 – 3.30pm
Each paper presentation will run for 15 minutes
followed by 15 minutes of open discussion
SESSION 6
Chair: Dr Leona Weigmann, Monash Business School
Presentations
Show me my future! The effect of forecast performance source and accuracy on employees’ willingness to acquire distal skills
By: Fangbin Lin (UNSW Sydney), Mandy M. Cheng (UNSW Sydney) & Kerry A. Humphreys (UNSW Sydney)
When is multi-source or single-source performance feedback preferable? The combined effect of feedback source and feedback valence on subordinates’ fairness perceptions
By: Xiaoning (Cynthia) Wu (Monash Business School), Sukari Farrington (Monash Business School) & Ralph Kober (Monash Business School)
Task re-allocation: Matching individual knowledge and skills with tasks within job positions
By: Jasmijn Bol (Tulane University), Zhichao (Alex) Wang (The Australian National University) & Chen Wang (The Australian National University)
Back bench or driver's seat? The role of the finance function in the implementation of ESG measures
By: Professor Isabella Grabner, WU Vienna
6.45 – 7.15pm
NETWORKING SESSION
Zoom meeting to remain open for 30 minutes post session for networking
7.15 – 8.45pm
Each paper presentation will run for 15 minutes
followed by 15 minutes of open discussion
SESSION 8
Chair: Associate Professor Aldonio Ferreira, Monash Business School
Presentations
Demand-driven feedback: Effects on evaluations of performance and potential
By: Jan Hendrik Lampe (WHU – Otto Beisheim School of Management)
Transparency and biases in subjective performance evaluation
By: Jan Bouwens (Amsterdam Business School), Christian Hofmann (LMU Munich) & Christopher Lechner (LMU Munich)
Multi-rater performance evaluation and calibration: Managing multiple opinions
By: Jasmijn C. Bol (Tulane University), Maximillian Margolin (Erasmus University Rotterdam) & Daniel Schaupp (WHU – Otto Beisheim School of Management)