Wednesday 8

08:00 IPA Registration open

09:00 Welcome and Keynote 1

Room: Wallenbergssalen

Deirdre McCloskey • Why We Got Rich: Accounting for Growth in the Long Run

10:15 Coffee

10:30 Parallel Session 1

Room: Gröjer

• Abraham, S & Bamber, M: The Q&A;: Under Surveillance

  • Discussant: Frandsen, A-C

• Graaf, J & Johed, G: Reverse Brokering, Quasi-objects and Existential Qualities: An equity broker room ethnography of an investment case

  • Discussant: Vollmer, H

Room: A

• Rodrigue, M & Roussy, M: Internal audit: Is the governance ‘third line of defense’ effective? An exploratory study of Chief Audit Executives’ impression management techniques

  • Discussant: Chiang, C

• Kaufman, M: Internal Auditors and the Maintenance of Management Control

  • Discussant: Agyemang, J

Room: B

• Grisard, C, Graham, C & Annisette, M: The Performance Of Accountability

  • Discussant: Mäkelä, H

• Lennon, N: Assembling accountability: a performative perspective on responsibility accounting

  • Discussant: Wanderley, C

Room: C

• Unerman, J & Zappettini, F: The meaning of sustainability in early Integrated Reports: A critical discursive analysis

  • Discussant: Deegan, C

• Sonnerfeldt, A & Loft, A: Making Global Standards for Assurance The case of sustainability reporting

  • Discussant: Guthrie, J

Room: D

• Åhblom, P & Sjögren, E: Making ‘financial realism’: The role of cues in the distributed framing of a listed company’s performance and prospects

  • Discussant: Ahn, P

• Wynter, C & Oats, L: Symbolic power at play: property tax in Jamaica

  • Discussant: Ormeno Perez, R

Roome: E

• Dillard, J & Brown, J: Agonistic engagement of sustainable socio-technical transitions

  • Discussant: Larrinaga, C

• Narayan, A: Why some accounting innovations fail? A case study of a New Zealand public tertiary education institution

  • Discussant: O'Leary, S

Room: F

• Jack, L, Coad, A & Kholeif, A: Structuration Theory: Reflections on its Further Potential for Management Accounting Research

  • Discussant: Moerman, L

• Cäker, M & Jansson, C: When motivation among employees differ: Agent- and steward-like interpretations of management control

  • Discussant: Morales, J

Room: G

• Jones, J & Thomson, K: The Moral Economy of Migrant Accountants in Canada

  • Discussant: Poullaos, C

• Deegan, C, Islam, M, & Haque, S: Human rights performance and managing moral legitimacy: evidence from retail MNCs’ supply chains in Bangladesh

  • Discussant: Ionascu, M

Room: H

• Ragaigne, A: Balancing learning and discipline functions or the dilemma of users’ satisfaction indicators implementation in municipalities

  • Discussant: Tuck

12:00 Lunch

13:30 Parallel Session 2

Room: Gröjer

• Rohani, S & Frandsen, A-C: From a critical literature review to conceptual framework: Opening new doors to further research through Foucauldian-inspired problematisation of accounting in environmental spheres

  • Discussant: Rinaldi, L

• Larrinaga, C, Chulián M, & Bebbington, J Sustainability reporting, boundary work and organizational stability

  • Discussant: Roberts, J

Room: A

Room: B

• Jacobs, K, Fukofuka, P & Mahama, H: The Practice of Accountability: Evidence from Australian Indigenous Corporations

  • Discussant: Agyemang, G

• Korica, M: Accomplishing ‘public accountability’ in practice: Negotiating publics and organisational identities

  • Discussant: Grisard, C

Room: C

• Kilfoyle, E, Richardson, A & Hall, M: ERP Systems and Vernacular Accountings: Reconciling Ontologies and Epistemologies

  • Discussant: Narayan, A

• Heinzelmann, R: Accounting logics as a challenge for ERP system implementation: A field study of SAP

  • Discussant: Azhar, Z

Room: D

• Martinez, D & Himick, D: Getting Pension Obligations off the Books: The Role of Inscriptions and the Multiplicity of Risk Transfer

  • Discussant: Ahmad, Z

• Tuck, P: Territory, calculative spaces and assemblages: charging for Special Police Services

  • Discussant: Jack, L

Room: E

• Jollands, S, Akroyd, C & Sawabe, N: Management control and non-transacting parties: to the limits of controllability

  • Discussant: Gunatilake, G

• Golyagina, A: Importing Certified Management Accountant certification to a post-communist state: A case of Russia

  • Discussant: Canning, M

Room: F

• Slack, R, Abraham, S & Marston, C: The Familiar Stranger as a Symbol of Comfort: Fund Manager Readership of Annual Report Risk Disclosure.

  • Discussant: Berland, N

• Palermo, T, Power, M & Ashby, S: Accounting for risk culture

  • Discussant: Becker, A

Room: G

• Chiucchi, M, & Montemari, M: Investigating the “fate” of Intellectual Capital indicators through Sociology of Worth: a case study

  • Discussant: Roslender, R

• Scheytt, T, Becker, C, Duscher, I, Junne, J & Huber, C: The intangible non-thing: Reflecting on intangible assets based on the philosophy of Vilém Flusser

  • Discussant: Skoog, M

Room: H

• Anesa, M, Sadiq, K, Gillespie, N & Spee, A: Is ‘corporate tax maximization’ an unthinkable?

  • Discussant: Oats, L

• Ormeno Perez & R, Oats, L: The role of social capital in the tax policy making field

  • Discussant: Laine, M

15:00 Coffee

15:30 Parallel Session 3

Room: Gröjer

• Modell, S, Chiwamit, P & & Scapens, R: Adapting Management Accounting Innovations: A Multi-Level Analysis of Economic Value Added in Thai State-Owned Enterprises

  • Discussant: Heinzelmann, R

• Morales, J: Struggles for recognition: The discourses, identity and “dirty work” of management accountants

  • Discussant: Mennicken, A

Room: A

• Oats, L, Morris, G & Tuck, P: Shifting sands on solid bedrock: Hysteresis, tax advisors and large business

  • Discussant: Wynter, C

• Sikka, P: Accounting and taxation: Conjoined twins or separate siblings?

  • Discussant: Anesa, M

Room: B

• McPhail, K, Nyamori, R & Taylor, S: Escaping Accountability: A Case of Australia’s Asylum Seeker Policy.

  • Discussant: Korica, M

• Nikidehaghani, M & Mehmet, M: Accounting and Accountability for Disability Benefits: A Foucauldian Study of the History of Disability Benefit Protocols in Australia (1909-1961)

  • Discussant: Cordery, C

Room: C

• Sopt, J: Bringing Dialogic Accounting to Life: An Empirical Study of Corruption and Fraud Surrounding the 2008 Financial Crisis

  • Discussant: Torfason, A

• Aburous, D, Garcia Osma, B & Scapin, M: Colonialism, Institutions, and Accounting Quality around the World

  • Discussant: Jacobs, K

Room: D

• Egan, M: A green accountant is hard to find. Can accountants contribute to sustainability management?

  • Discussant: Tregidga, H

• Jerman, L & Raone, J: Controlling truth in a big audit firm: Subjectification as production of the confessing animal

  • Discussant: Palermo, T

Room: E

• Detzen, D, Evans, L & Hoffmann, S: Modernity, Knowledge and Appearance: Professional Socialization in the aftermath of German Reunification

  • Discussant: Hazgui, M

• Bourne, M & Cooper, D: Legitimizing transnational accounting standard setting: Taking pluralism seriously

  • Discussant: Slack, R

Room: F

• Røsok, K: Who benefits? The IASB’s construct of the user

  • Discussant: Persson, M

• Soobaroyen, T & Fouzan Alfahad, K: Exploring the Technical and Functional Absence of Accounting: A Case Study of a Higher Education Institution

  • Discussant: Kaufman, M

Room: G

• Wanderley, C, Cullen, J & Tsamenyi, M: Variation in Management Accounting Practices: The Balanced Scorecard Adaptation

  • Discussant: Dumay, J

• Roslender, R & Nielsen, C: Taking the horses back to the water- but do they really want to drink? Questioning the prospects for an extension of narrative reporting practices

  • Discussant: Abraham, S

Room: H

• Mehrpouya, A & Samiolo, R: Performance Measurement in Transnational Governance: The Access to Medicine Index and the work of regulatory capitalism analysts

  • Discussant: Stein, M

18:45 Welcoming Reception City Hall

Thursday 9

08:30 Registration open

09:00 Parallel Session 4

Room: Gröjer

• Roberts, J & Young, A: Immature or Impossible? Making environmental, social and corporate governance issues calculable for investors

  • Discussant: Dhanani, A

• Tregidga, H Brown, J: Re-politicizing Social and Environment Accounting through Rancière: On the Value of Dissensus

  • Discussant: Hall, M

Room: A

• Gendron, Y, Brivot, M, and Guénin-Paracini, H: The construction of risk management credibility within corporate boardrooms

  • Discussant: Sjögren, E

• Morley, J: Elite investment networks and the rise of social impact reporting in UK social purpose organisations

  • Discussant: Beck, C

Room: B

• Haslam, J, Yonekura & Gallhofer, S: Architectures of Possibility for Accounting as Social and Organizational Practice: Reflecting on Key Appreciations of Paradigm persity and Metaphor in the Analysis of Organizations and Organizing Processes

  • Discussant: McSweeney, B

• Sharma, N, Anderson-Guogh, F, Edgley, C & Robson, K: Making sense of diversity: Beyond "in the name of the client"?

  • Discussant: Jones, J

Room: C

• Mourey, D, Lorina, P & Schmidt, G: Goffman’s theory of frames and situated meaning-making in inter-organizational performance review meetings

  • Discussant: Lennon, N

• Fox, K & Cooper, D: Framing Key Metrics

  • Discussant: McGoun, E

Room: D

• Azhar, Z, Scapens, R & Yang, C: Reengineering, Accounting Change and Situational Logics: A Comparative Analysis of Three Subsidiaries of a Malaysian Airport Operator

  • Discussant: Pflueger, D

• Dunn, J & Mitchell, F: Ideas Made Real: How the Multiple Logics Embedded in a Mediating Instrument Come to be Enacted in Practice

  • Discussant: Higashida, A

Room: E

• Ionascu, M & Ionascu, I: Accounting for freedom: Marketing Jews and Germans by the Romanian communist regime

  • Discussant: McPhail, K

• Poullaos, C: Canada vs Britain in the imperial accountancy arena, 1908-1912: Symbolic capital, symbolic violence

  • Discussant: Laine, M

Room: F

• O'Leary, S & Smith, D: The role of heteroglossic dialogue in performance evaluation: a case study of a non-government organization

  • Discussant: El Sayad, S

• Persson, M & Napier, C: Accounting is the Message: An Undermining, Overmining, and Duomining Critique

  • Discussant: Macve, R

Room: G

• Evans, L, Detzen, D & Hoffmann, S: ‘The Lives of Others’ – Gender and the Audit Profession in the Context of German Reunification

  • Discussant: Giuliani, M

• Hazgui, M & Gendron, Y: Blurred roles and elusive boundaries: on the contemporary forms of oversight surrounding professional work

  • Discussant: Holmgren Caicedo, M

10:30 Coffee

11:00 Parallel Session 5

Room: Gröjer

• Rinaldi, L & Passetti, E: The power of water: water-mentalities of governance

  • Discussant: Correa, C

• Higashida, A, Jollands, S & Kokubu, K: Re-examining the Practices of Environmental Management Accounting in the Context of Sustainable Development

  • Discussant: Graná, F

Room: A

• Berland, N, Levant, Y & Zelinshi, D: Beyond Window Dressing: competing institutional logics and decoupling

  • Discussant: Bewley, K

• Pelger, C & Spieß, N: On the IASB’s construction of legitimacy – the case of the agenda consultation project

  • Discussant: Bourne, M

Room: B

• Célérier, L: The introduction of internal auditing in French State control services: a comprehensive and pragmatist approach

  • Discussant: Kilfoyle, E

• Du Rietz, S: Accountability as knowledgeable performance: a study of the kinds of knowing required to enforce accountability

  • Discussant: Sabelfeld, S

Room: C

• Mutiganda, C, Hassel, L & Grossi, G: Giving Accounts for Actions during Budgetary Delegations: Institutional and Habermas Critical Approach

  • Discussant: Christopher, J

• Mouritsen, J & Revellino, S: The maieutic force of mediating instruments: Compromising in capital budgeting

  • Discussant: Jollands, S

Room: D

• Graham, C, Cooper, C & Himick, D: Social Impact Bonds - The Securitization of the Homeless

  • Discussant: Egan, M

• Wällstedt, N: Determining care quality - customer satisfaction as matters of concern

  • Discussant: Mourey, D

Room: E

• Moerman, L & van der Laan, S: Accounting as a Strategic Resource

  • Discussant: Ruff, K

• Torfason, A & Musacchio Adorisio, A: Accounting as the language of business?

  • Discussant: Scheytt, T

Room: F

• Smyth, S & Whitfield, D: PPP equity sales – extending financialization

  • Discussant: Okamoto, N

• Quayle, A: Accounting for climate change and organisational transformation: Insights from a case at a UK energy company

  • Discussant: Unerman, J

Room: G

• Ramirez, C, Stringfellow, L & Maclean, M: The Small Practitioner: There is no such a Beast! New avenues for research on professional categorization

  • Discussant: Jones, J

• Siddiqui, J & Humphrey: Weathering the storm? The role of a professional association in the face of change

  • Discussant: El Omari, S

Room: H

• Vinnari, E & Laine, M: Images, emotions and the effects of counter-accounts

  • Discussant: Haslam, J

• Williams, P: Reckonings and Metaphors

  • Discussant: Røsok, K




12:30 Lunch




14:00 Keynote 2

Room: Wallenbergssalen

Steve Woolgar • It Could Be Otherwise




15:00 Coffee




15:30 Parallel Session 6

Room: Gröjer

• Larrinaga, C & Correa, C: Engagement research: insight and critique for advancing a sustainability science approach in Social and environmental accounting research

  • Discussant: Rohani, S

• Granà, F, Busco, C & Giovannoni, E: Engaging with the concept of sustainability: integrated reporting as a discursive object

  • Discussant: Khadaroo, I

Room: A

• Guthrie, J & Prabowo, T: Accrual accounting adoption in indonesia: Two stories in seeking legitimacy

  • Discussant: Alawattage, C

• Bewley, K, Peng, S & Graham, C: Adoption of Fair Value Accounting in China: A Social Perspective on Accounting Standard-Setting

  • Discussant: Smyth, S

Room: B

• Agyemang, G, Owuso-Antwi & Giovannoni, E: Towards the Millennium Development Goals? Faith and performance management within two NGOs

  • Discussant: Boomsma, R.

• Andrew, J & Baker, M: Accountability as Ideology: Exploring the Lessons of Wikileaks

  • Discussant: Jeacle, I.

Room: C

• Aerts, W & Yan, B: Rhetorical impression management and institutional setting

  • Discussant: Martinez

• Ahmad, Z & Abdullah, A & Khadaroo, I: Power dynamics in regulatory space: institutional pressures and strategic responses

  • Discussant: Fox, K

Room: D

• Narayan, A & Stittle, J: Transforming public tertiary institutions: the inter-relations between accounting and the state

  • Discussant: Grossi, G

• Monfardini, P, Quattrone, P & Ruggiero, P: Accounting, Organizations and the Italian Society: The Istituto per la Ricostruzione Industriale (IRI) and the search for alternatives to US corporate capitalism (1948-1973)

  • Discussant: Ragaigne, A

Room: E

• Hall, M & Millo, Y: What makes accounting methods persuasive for explaining and rationalizing public policy? Social return on investment and UK non-profit sector policy

  • Discussant: Graham, C

• Becker, A, & Twardowski, D: Economizing the field of development: Accounting in community development projects in Nepal

  • Discussant: Kenno, S

Room: F

• Macve, R, Hoskin, K & Ma, D: A genealogy of myths about the rationality of accounting in the West and in the East

  • Discussant: Komori, N

• Okamoto, N: The Relationship between Financialization and Accounting Standards: A Japanese Perspective

  • Discussant: Detzen, D

Room: G

• Canning, M & O'Dwyer, B: Regulating the accounting profession: Shifting aspirations, referents and emulation practices in identity formation within a regulatory oversight body

  • Discussant: Ramirez, C

• Sidhu, J, West, B & Carnegie, G: Unification failure: The initial attempt to merge Australia’s two major professional accounting bodies in the late 1960s

  • Discussant: Siddiqui, J

Room: H

• Lupu, I & Empson, L: Illusio and overwork: Playing the game in the accounting field

  • Discussant: Jerman, L

• Aburous, D, & Kaml, R: English and symbolic power in the field of accountancy: case of Jordan

  • Discussant: Murray, J




Friday 10




08:30 Registration open




09:00 Keynote 3

Room: Wallenbergssalen

Jan Mouritsen • Accounting and Decision making




10:00 Coffee




10:30 Parallel Session 7

Room: Gröjer

• Young, A & Roberts, J: Materiality for whom: the multiple versions of environmental, social and corporate governance (ESG) integration in institutional investment

  • Discussant: Quattrone, P

• Ruff, K: Materiality in Charity Reporting

  • Discussant: Morley, J

Room: A

• Fiedler, T, Boedger, C & Chua, W-F: The Reframing of a Liability as an Asset: How a ‘compromised’ market (the Australian carbon market) was crafted and won.

  • Discussant: Rodrigue, M

• Kenno, S: At a distance and in action: Government and accounting in the restructuring of the automotive industry

  • Discussant: de Villiers, C

Room: B

• Alawattage, C, Graham, C & Wickramasinghe, D: Microaccountability and biopolitics: Microfinance in a Sri Lankan village

  • Discussant: Dillard, J

• Boomsma, R & O'Dwyer, B: The construction of NGO accountability: Directing Dutch governmentally funded NGOs towards quality improvement

  • Discussant: Gendron, Y

Room: C

• Frandsen, A-C & Hoskin, K: ‘Before Writing’ or ‘After Accounting’? The emergence of ‘visible language’ and quantified modes of valuing in token-based accounting and impacts on the subsequent roles of accounting as ‘statement’ and ‘practice’

  • Discussant: Williams, P

• Ahn, P & Jacobs, K: Symbolic Power of Accounting

  • Discussant: Sharma, N

Room: D

• Dumay, J, Massora, M & Guthrie, J: On the Shoulders of the Giants: Undertaking a Structured Literature Review

  • Discussant: Cäker, M

• Gunatilake, G, Lord, B & Dixon, K: Accounting Practices: The Change I See

  • Discussant: Modell, S

Room: E

• Jeacle, I: The Diet of the Nation: The State, Family Budgets and the 1930s Nutritional Crisis in Britain

  • Discussant: Mehrpouya, A

• Napier, C, Carnegie, G & Parker, L: Accounting History and Theorizing About Organizations

  • Discussant: Nikidehaghani, M

Room: F

• Picard, C-F, Durocher, S & Gendron, Y: From essence to appearance: the deployment of marketing expertise in the field of accounting

  • Discussant: Célérier, L

• Chiang, C: How conflict of interests impact audit quality the implications of psychological pressures

  • Discussant: Catasús, B

Room: G

• El Sayad, S, Wickramasinghe, D & Stoner, G: Accounting and the practices of Supply Chain Strategy in the UK Retail Sector

  • Discussant: Mouritsen, J

• Sabelfeld, S, Rimmel, G & Jonäll, K: Investor Relations on the Web - towards communication perspective

  • Discussant: Sonnerfeldt, A




12:00 Lunch




13:30 Parallel Session 8

Room: Gröjer

• de Villiers, C & Bui, B: Accountants’ influence on Government Policy Initiatives: The Case of the Carbon Economy

  • Discussant: Sopt, J

• El Omari, S & Gibassier, D: From the birth of Bilan Carbone to the birth of a carbon accounting profession

  • Discussant: Fiedler, T

Room: A

• McSweeney, B: Does ‘national culture’ shape national accounting policies and practices within countries?

  • Discussant: Cooper, C

• Christopher, J: Corporate performance management in Australian public universities: the impact of conflicting management cultures on its effective implementation

  • Discussant: Lupu, I

Room: B

• Dhanani, A: Visual Representations and NGO Accountability

  • Discussant: Young, A

• Mäkelä, H: Possibilities for accountability in social enterprises

  • Discussant: Andrew, J

Room: C

• Agyemang, J, Jayasinghe, K & Malagueno de Santana, R: Micro-Level Analysis of the Contextual Index of MOP and/ or MACS in Product Manufacturing: A Case Study Evidence from Ghana

  • Discussant: Soobaroyen, T

• Kaarbøe, K & Bourmistrov, A: Tensions in Attention: Use of Information from Budgets and Balanced Scorecard in Handling the Crisis in A Telecom Company in Distress

  • Discussant: Chiucchi, M

Room: D

• Komori, N: Recreating Oral History: Representation of the Experience of Yoshie Yamamoto, the First Woman Certified Public Accountant in Japan

  • Discussant: Sidhu, J

• Cordery, C: Riding the wave? A review of studies in accounting history and religion and a research agenda

  • Discussant: Napier, C

Room: E

• Holmgren Caicedo, M & Mahieddine, M: Auditing as a cathartic activity: the mimetic production of comfort

  • Discussant: Picard, C-F

• Pflueger, D: Accounting and the sequestration of customer experience: The social life of a customer survey in healthcare

  • Discussant: Åhblom, P

Room: F

• Vollmer, H: Practical sense across positions: stakeholder intuitions and convergence on accounts

  • Discussant: Du Rietz, S

• McGoun, E: Beneath the Sorting Hat: Critical Accounting and Critical Finance

  • Discussant: Pelger, C

Room: G

• Giuliani, M & De Santis, F: You are what you do. Investigating the role of auditors in practice

  • Discussant: Golyagina, A

• Stein, M, Free, C & Radcliffe, V: Imitation Mediation: The Wilson Committee and the Travel of Efficiency Auditing

  • Discussant: Dunn, J




15:00 Coffee




18:00 Dinner Cruise