Friday, March 23, 2018
9:00 am – 4:00 pm
Department of Accounting Studies, HEC Montréal
3000, chemin de la Côte-Sainte-Catherine
Esdras-Minville (4th  floor, blue section)

Program (PDF version)


9:00 am – 9:30 am: Welcoming

Part 1: Management Accounting

9:15 am – 10:00 am: Presentation 1

The implementation of activity-based costing in a local government: Learning and mobilisation
Authors: Marc Journeault et Maurice Gosselin (FSA, Université Laval)
Main commentator: Claude Laurin (HEC Montréal)

10:00 am – 10:45 am: Presentation 2

The Balanced Scorecard Concept and its Dimensions Weighting Scheme
Author: Emilio Boulianne (JMSB, Concordia)
Main commentateur: Maurice Gosselin (FSA, Université Laval)

10:45 am – 11:00 am: Coffee break

Part 2: Risk Management

11:00 am – 11:45 am: Presentation 3

The Art, Craft, and Science of Risk Management in Small- and Medium-Sized Family Businesses
Authors: Jason Moschella (DFM, McGill University), Emilio Boulianne, Michel Magnan (JMSB, Concordia)
Main commentator principal: Matthäus Tekathen (JMSB, Concordia)

11:45 am – 1:15 pm: Lunch (sponsored by l’Ordre des CPA du Québec)

Part 3: Management Control and Sustainability

1:15 pm – 2:00 pm: Presentation 4

Strategising in the midst of management controls: a case study on the relationship between management controls and promises on strategies
Authors: Matthäus Tekathen (JMSB, Concordia), Binh Bui ( Victoria University of Wellington), Zhichao (Alex) Wang (the Australian National University)
Main commentator: Dima Mohanna (HEC Montréal)

2:00 pm – 2:45 pm: Presentation 5

Le rôle des SGC dans la distribution de l’attention : l’apport du modèle de l’Attention-Based-View
Authors: Élodie Allain, Sophie Tessier (HEC)
Main commentator: Paulina Arroyo (UQAM, ESG)

2:45 – 3:00 pm: Coffee break

Part 4: Management Control and Innovation

3:00 pm – 3:45 pm: Presentation 6

Coexistence of management control practices and product innovation
Authors: Jean-François Henri (FSA, Université Laval), Marc Wouters (Karlsruhe Institute of Technology, Institute of management)
Main commentator: Émilio Boulianne and PhD students (JMSB, Concordia)

3:45 pm: Closing remarks

About the Association de contrôle de gestion (ACG)

The ACG is a network of researchers, teachers and practitioners interested in the broad concept of management control in organizations. The objective of this group is to encourage the sharing of knowledge and ideas on the subject of management control. The ACG organizes one workshop per year. To highlight the inter-university character of the ACG, the location of the workshops changes every year.

The purpose of these workshops is to provide a platform for the presentation of research articles, case studies and practical issues / innovations, regardless of their level of advancement. Presentations are in English or French, depending on the presenter’s preference.