9th Workshop on Management Accounting as Social and Organizational Practice (MASOP)


Innsbruck, 28-29 April, 2016




28 April

8.45 – 9.00: Welcome

9.00 – 10.30

Putting Oneself in Other’s Shoes: Social Skill and Role Transfers in Management Control (James Dunn)

Strategizing Clinicians with Accounting Artefacts: Profit Centres and Pluralism in Trust Hospitals (Christos Begkos, Sue Llewellyn, Kieran Walshe)

10.30 – 11.15: Tea/coffee

11.15 – 12.45

A study of alliance dynamics, accounting and trust-as-practice (Wai Fong Chua, Habib Mahama)

On the fabrication of long-term uses of technologies: Dynamics of maintenance and interests around a CRM software package (Claire Dambrin, Bénédicte Grall)

12.45 – 2.30: Lunch (Hotel Grauer Bär)

2.30 – 4.00                         

Tensions between creativity and commerce in cultural industries – the multifaceted roles of budgets (Martin Carlsson-Wall, Adrian Gehrig, Kalle Kraus, Arvid Åsbrink)

Institutional Performance: Towards a Social Framing Perspective on Performance Measurement and Management (Sven Modell)

4.00 – 4.30: Tea/coffee

4.30 – 5.45

Practitioners’ session: Managing International Business Units with the Support of Modern Controlling Tools and Processes (Andreas Schwenninger, Head of Group Controlling, Plansee Group)

7.00: Dinner (Restaurant Weißes Rössl)


29 April

9.00 – 10.30

Exploring the roles of vernacular accounting systems in the development of ‘enabling’ accounting and control systems (Lukas Goretzki, Erik Strauss, Leona Wiegmann)

Inculcating performance measurement literacy in a social enterprise: An ethnography (Thierry Amslem, Yves Gendron)

10.30 – 11.15: Tea/coffee

11.15 – 12.45:

Management accounting and R&D cooperation: The case of standards for the calculation of cost-of-ownership in the semiconductor industry (Marc Wouters, Maximilian Sandholzer)

Evaluative Infrastructures: Accounting for Distributed Network Production (Martin Kornberger, Dane Pflueger, Jan Mouritsen)

12.45 – 2.30: Lunch (Hotel Grauer Bär)

2.30 – 4.00:

Exploring corrective calisthenics: Instantiation and abstraction in management accounting practices (Silvana Revellino)

Budgeting in the Anthropocene (Alice Bryer)

4.00 – 4.15: Final words, close


For the 9th MASOP workshop, we gratefully acknowledge the financial support of CIMA's General Charitable Trust, of the Bank Austria Stiftung, and of the Vice-Rector of Research of the University of Innsbruck.

Claire Dambrin, Matt Hall, Allan Hansen, Martin Messner