9th Manufacturing Accounting Research Conference

Cost and Performance in Services and Operations

Münster (Germany), June 21-24, 2009

Background and purpose

MAR is a biannual conference at which worldwide scholars, researchers and practitioners debate on cost and performance management in a wide range of business organisations, both in manufacturing and service.

The Münster 2009 conference continues and evolves the themes established in the seminars held in Eindhoven (1993), Bruges (1995), Edinburgh (1997), Kolding (1999), Pisa (2001), Twente (2003), Tampere (2005) and Trento (2007).

MAR conferences address issues like the adoption of new management accounting techniques in manufacturing and service, value chain analysis and inter-organisational cost management, biases in decision making originated by particular costing techniques, and performance management in operations. Moreover, the link between design and implementation of management control systems and the relevance to both theory and practice have always been perceived as crucial.

The 9th MAR conference will comprise plenary presentations, concurrent sessions and a special track for PhD students. Some of the concurrent sessions will be allocated a discussant. The PhD track aims to promote young researchers and provides a platform for discussion of and individual feedback to PhD related papers. There will be an appointed discussant for each of these papers. The authors of the best conference papers will be invited to submit their papers to Management Accounting Research and will be subject to the journal's double-blind review process.

The conference is jointly organised by EIASM and the University of Münster, Chair of International Accounting (Prof. Dr. Peter Kajüter).