2nd IMARN Workshop, 18th October 2013.

The 2nd IMARN Workshop will take place on Friday 18th October 2013. The venue and all registration details can be found here. Once again, we would encourage submissions of research papers at any stage of development – as long as they are management accounting/management control orientated. The final submission date for papers is 27th September 2013, and registration closes on 4th October 2013.

Please feel free to share this with colleagues.

Posted in Workshops | Leave a comment

2013 Workshop

2013 Workshops

Our next workshop will be held on Friday October 18th, 2013 in Dublin. You are welcome to attend, whether your wish to present a paper or not. More details available soon.

Posted in Workshops | Leave a comment

Management Accounting Research Group (MARG) – call for papers

Below is a call for papers for the annual MARG/MCA conference to be held next November.




21 and 22 November 2013




This is the first call for the annual MARG / MCA conference, to be held on Thursday 21st and Friday 22nd November, 2013 at Aston Business School, Birmingham. Papers are invited that address any area of research and practice into management accounting or management control. Papers addressing the application, or refinement, of management accounting/control processes and techniques in practical settings are encouraged. Papers from practitioners in such settings are especially welcome.


The conference will commence at 10.30am on the first day and will consist of plenary presentations. Presenters will include a number of high profile contributors to the management accounting literature. Speakers at last year’s conference included Professors Allan Hansen, Margaret Woods and Lisa Jack.


The first day ends with a conference dinner where delegates will have the opportunity to meet and discuss their research interests and practice developments in a relaxed setting. The second day will consist of parallel sessions and may be especially appealing to early career researchers, many of whom may still be completing their PhD.


Full papers (or extended abstracts) should be submitted to the organisers by 16th Sep 2013.

For the plenary presentations preference will be given to full papers.



For queries please contact Alan Lowe: a.d.lowe@aston.ac.uk or Melina Manochin: m.m.manochin@aston.ac.uk

* Aston Business School, Aston University, Aston Triangle, Birmingham, B4 7ET.

We gratefully acknowledge funding from the ICAEW’s charitable trusts that enables us to offer a limited number of free of charge places for doctoral students who have papers accepted for presentation at the conference.


To other presenters who have papers accepted: free of charge places include conference attendance, refreshments, lunches and conference dinner. However, accommodation is not included and presenters will be required to pay for accommodation should they wish to use this facility. The support of the Management Control Association is also gratefully acknowledged.

 Delegates who are not presenting will be required to pay a conference registration fee of £99. This will include lunch on both days, refreshments and conference dinner. This fee does not include accommodation.

 Part of the costs of this conference are being paid by the ICAEW’s charitable trusts. These trusts support educational projects relating to accountancy and economics. 

Posted in Conferences | Leave a comment

Researching information technology and management accounting change – some researchers thoughts

This is the opening post in what we hope to be a sequence of comments from interested researchers. The comment rules are:

  • 750 words maximum
  • 5 references maximum
  • Write you name and institution at the top of your comment.
  • Final comment date February 24th, 2013.

The comments will be collated and submitted to the 2013 ENROAC conference as a paper. The theme of the conference is “ICT and management accounting change”. A maximum of 15 comments will be submitted, based on a first come first served basis.

Click the “leave a comment” link below to leave you comment. You comment can include your own views and/or relate to previous comments – once you stick to the general theme of technology and management accounting change and support your comments with some reference to the academic literature.

Martin Quinn, Dublin City University Business School.

In 2008, Ahrens et al published a polyphonic debate on the future of interpretive research.  In a similar vein, I share some thoughts here which I hope will yield some comment. The thoughts are based on a combination of my experience and my own research on management accounting change and technology.

I like to study change in management accounting, and one of my favourite areas is the effect of technology on the work of management accountants, i.e., their roles and the tasks the actually do. I also am a big fan if interpretive research, as this allows me to really get to the bottom of understanding change.  Studying routines in management accounting is my mainstay nowadays, often presenting many a theoretical challenge.

Combining my interest in change and technology is great. However, some questions and thoughts have come to mind in recent times, which I will briefly recount here. In a commentary to a special issue of Qualitative Research in Accounting and Management Scapens (2012) noted how, as researchers, we may need to consider other ways to disseminate our research. He is not suggesting our research be solely aimed at practitioners, nor can we abandon our normal research outlets such as academic journals our conferences. However, Scapens’ (2012) comments made me think about how we research and disseminate our research on how technology affects management accounting.

My thoughts reflect the rapid pace of technological change compared to the ‘speed’ of our traditional research dissemination methods. We all probably accept that we as researchers are behind practice to a degree – for example, we might find topics of interest to research based on material from the practitioner magazines. As a slightly younger academic, I found this very apparent during my doctoral studies when I noticed that many articles on ERP were published within 2-3 years of the Y2K issue – that is, a few years after the Y2K hype had hit the (practitioner) media and many firms replaced their systems with ERP software. The Y2K issue is more than a decade ago, and the pace of technological change since then has been (and will continue to be) astounding. If we reflect on the time when Y2K was an issue, the technology we now take from granted from companies like Apple and Google did not exist yet.

So what does this mean for researchers like myself that cross the management accounting and technology divide. Put simply, in my view technology moves so fast that we need another way to disseminate our research which is faster and might stimulate interesting debate and arguments before the technology changes and the research becomes dated. How do we do this? This I hope others will comment on. My initial thoughts are less theory and more facts in our research.  Hambrick (2007) recounts how facts eventually build theory, and if we avoid reporting facts until we have theories, then we may be losing out on stimulating  debates or miss fruitful avenues of research.  Of course there is a place for theory bound academic journals, and for practitioner journals too, but is there middle ground where we can disseminate interesting facts about technology and management accounting change? Scapens (2012) seems to hint there is, and this series of blog comments might one such place. As we disclose and share facts, we might actually keep up with the pace of technological change and how it affects management accounting, while at the same time, engage in very fruitful research.

I’ll finish with a fact I recently noted while doing some survey research with accountants. A substantial number of respondents (40%) noted that managers use tablets and smartphones to obtain information for decision-making. Surely this fact raises many interesting research questions?


Ahrens, T., Becker, A., Burns, J., Chapman, C., Granlund, M., Habersam, M., Hansen, A., Khalifa, R., Malmi, T., Mennicken, A., Johns, A., Panozzo, F., Piber, M., Quattrone, P. & Scheytt, T. 2008, “The future of interpretive accounting research – a polyphonic debate”, Critical Perspectives on Accounting, vol. 19, no. 6, pp. 840-866.

Hamrick, D, 2007, “The field of management’s devotion to theory: too much of a good thing”, Academy of Management Journal, vol. 50, no. 6, pp. 1346-1352.

Scapens, R. 2012, “How important is practice-relevant management accounting research?”, Qualitative Research in Accounting & Management, vol. 9, no. 3.

Posted in Research | 8 Comments

New Management Accounting text book

Approved Burns front cover-1Sorry, a little self promotion.

A management accounting text book on which Martin Quinn is co-author was launched yesterday. You can get more information  here http://www.mcgraw-hill.co.uk/html/0077121619.html and the book’s blog is here


Posted in Books | Leave a comment

IAFA Doctoral colloquium

A message from the IAFA

The 2013 Irish Accounting & Finance Association Doctoral Colloquium takes place on 22nd May, in the Institute of Technology,Tallaght.

This event will provide students, at all stages of doctoral research, with an opportunity to present their work and receive feedback from academics in their field.

Should you wish to present your research at the colloquium, please note the following information:
Empirical, theoretical and review papers are welcomed in all areas of accounting and finance.
The deadline for completed papers/abstracts is 28th February, 2013.
Papers/Abstracts are to be emailed to patricia.morris@ittdublin.ie by February 28th 2013.
Decisions on acceptances of papers/abstracts will be communicated by 28th March, 2013. Please do not register for the colloquium until the outcome of your submission to the conference is known.
Papers will only be included on the conference schedule where registration and payment has been received from at least one author by 12th April, 2013.

The colloquium fee is €180.00 per person. This fee also includes attendance at the 26th Annual Conference of the Irish Accounting & Finance Association from 23rd -24th May 2013 in the Institute of Technology,Tallaght.

Full time Ph.D. students attending the Doctoral Colloquium can register for the Conference at a reduced fee of €75.00 per person. These full time Ph.D .students must be:
Registered on the island of Ireland, and
Be presenting at the Colloquium to avail of the reduced Conference fee.

Should you not wish to present at the conference, registration is now open. Please visit the IAFA website (www.iafa.ie) and register for the event.

If you wish to attend the Doctoral Colloquium and not present a paper and do not wish to attend the Annual Conference, the fee is €75.00 per person.

Registration for the 2013 IAFA Doctoral Colloquium closes on 12th April 2013. All payments must be made on line at http://www.iafa.ie

Posted in Conferences | Leave a comment

Some useful research articles – qualitative research methods in management accounting

Dr Ruth Mattimoe (DCU Business School) has shared some useful references on qualitative research methodologies and methods in management accounting. The relevant articles can be found through your institutions library database.

Qualitative Research in Accounting and Management : the Emerging Agenda
Lee D. Parker
Journal of Accounting and Finance (2003) 15~30

Research paradigms, theoretical pluralism and the practical relevance of management accounting knowledge
Ed Vosselman, Jeltje van der Meer-Kooistra
Qualitative Research in Accounting & Management

Bridging the paradigm divide in management accounting research: The role of mixed methods approaches
Sven Modell
Management Accounting Research 21 (2010) 124–129

Sensemaking in Interpretive Management Accounting Research: Constructing a Credible Account
Siti-Nabiha Abdul-Khalid
International Journal of Qualitative Methods 2009, 8(1)

Posted in Literature, Reading | Leave a comment

IAFA annual conference 2013

See below a message from the IAFA:

As part of the 20 year celebrations, ITT Dublin are delighted to host the 26th annual conference of the Irish Accounting & Finance Association on 23rd / 24th May, 2013 at its  campus in Tallaght, Dublin 24. 

 In conjunction with the conference, a Doctoral Colloquium will be held at ITT Dublin on 22nd May, 2013. This event will provide students, at all stages of doctoral research, with an opportunity to present their work and receive feedback from academics in their field.  

 Please continue to check the IAFA website (www.iafa.ie) for further information.


Posted in Conferences | Leave a comment

ENROAC 2013 – conference flyer

A message from ENROAC/Prof John Burns

The web site for the 2013 ENROAC conference has been updated with additional useful information, please see:



The flyer is here  Call_enroac2013

Posted in Conferences | Tagged , | Leave a comment

IAFA doctoral event


See below some news from the IAFA:

Mid-Year IAFA Doctoral Colloquium 2012
Venue: Tuesday 18 December 12.30pm, Quinn School of Business, University College Dublin
The IAFA is proud to present its first mid-year doctoral studies event, where students have the opportunity to present their work in an informal and supportive environment.

All doctoral students wishing to attend will be given twenty minutes to present their work and to receive feedback both from faculty members and fellow doctoral students. Lunch will be served before the event and a dinner will be held after the colloquium.

Students wishing to attend the event should visit the IAFA website (www.iafa.ie) and click on ‘Register for an Event’. The fee for attending the event is €20.00 per person.

Registration for the event closes on 2 November 2012. Places are limited and will be offered on a first come first served basis.

Posted in Conferences | Leave a comment