Program and Papers

IPA Conference 2015

Stockholm Business School | 8-10 July



Program Overview

Monday 6

Tuesday 7

Wednesday 8

Thursday 9

Friday 10



08:00 – Registration

08:30 – Registration

08:30 – Registration





10:15 – Coffee

10:30 – Coffee

10:00 – Coffee









12:00 – Lunch

12:30 – Lunch

12:00 – Lunch





15:00 – Coffee

15:00 – Coffee

15:00 – Coffee & Closing Session





17.00 – Early Bird and Registration



18:00 – Dinner Cruise



18:45 – Welcome Reception



Detailed Program and Papers


[day 1] [day 2] [day 3]


The papers can be downloaded as a zip-file, including all papers presented at the conference.


[download all papers]

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

IPA - on the margins of accounting since 1985