Organizers:

Keith Robson, HEC, Paris
Joni Young, University of New Mexico
Mike Power, London School of Economics and Political Science

A Workshop Sponsored by Accounting, Organizations and Society and the London School of Economics and Political Science

Location: London School of Economics, December 16-17 2016, London, UK

The institutional and social aspects of financial accounting are still relatively unexplored. Compared with our insights into the economic theory of income calculation and the economic determinants and consequences of modes of corporate financial reporting, our knowledge of how forms of financial accounting emerge from, sustain and modify wider institutional and social structures is modest (Hopwood, 2000, p. 763).

This is the third workshop on financial reporting and auditing as social and organizational practice. As in previous years, the event will provide a forum in which the authors of developing papers and proposed studies, including early stage Ph.D. students, can meet and discuss their work in a constructive environment. There will be 14 papers on a range of financial accounting and auditing topics, drawing mainly on qualitative methods in social science. 

FRASOP 2016 Papers

Workshop at the London School of Economics
Financial reporting and auditing as social and organizational practice
16 -17 December 2016 

Day one
Regulation and Professions, Chair: Mike Power

Lambert, The Regulation of the Proxy Advisor as a game of GO: A Strategic Action Fields Approach

Cooper, Fox, Lefsrudt & Tamineu, Maintaining Oil and Gas Reserves Accounting through Commensuration

Audit and Assurance, Chair: Keith Robson

Toh, The Changing Constellations of Audit Quality

Silvola & Vinnari, Sustainability assurance at a standstill: a case of institutional non-work

Users 1, Chair: Mike Power

Mouristen, Huikku & Silvola, Financial Accounting as Epistemic Object: Users’Prosumption of Goodwill Impairment Value Calculations

Stenka & Jaworska, The Use of Users

Financialization, Chair: Keith Robson

Hartmann & Mouritsen, IFRS and the the Financialization of the Firm

Day two
Sustainability, Chair: Keith Robson

Kasim & Barker, Accounting, Reporting, and Management System of Carbon Emissions in UK-based Companies

Parisi, Assay Devices and the Dynamics of Organisational Accounting during Moments of Socio-ecological Transformation

Regulation, Chair: Mike Power

Carrington & Eklöv Alander, Justification of accounting reliability

Kuntner & Pelger, Changing Local Institutions to Enforce Global Accounting Standards – the case of the Austrian Enforcement System

Semiology and Classification, Chair: Keith Robson

Rowbottom, Locke & Troshani, Tail Wagging the Dog: The Performativity of Corporate Reporting Taxonomies

Hayoun, Value Constellation and the Irreducible Statement: Conceptualising IASB's Measurement Practices through Semiology

Users 2, Chair: Mike Power

Graaf & Johed, The equity broker’s dilemma: An ethnographic study of ‘reverse brokering’

10th LSE/LUMS/MBS Conference: Real Implications of Financial Accounting and Reporting     

13 June 2016

The 10th LSE/MBS Conference took place on 13th June at the London School of Economics, funded by LSE's Department of Accounting, Manchester Business School and ICAEW's charitable trusts. The title of the event was "Real Implications of Financial Accounting Reporting".

Invited speakers:

• Nemit Shroff, MIT: Real Effects of Financial Reporting Quality and Credibility: Evidence from the PCAOB Regulatory Regime 
• Dennis Oswald, University of Michigan: Capitalization vs. Expensing and the Behavior of R&D Expenditures
• Bjorn Jorgensen, LSE: Rivals’ Off-Balance Sheet Disclosures and Investment Decisions: Evidence from the Oil and Gas Industry 
• Sterling Huang, Singapore Management University: Trust and Contracting

The programme can be viewed here.

7th LSE/LUMS/MBS Conference: What constitutes Financial Reporting Quality?

24 June 2013

The 7th LSE/MBS Conference took place on 24th June at the London School of Economics, funded by LSE's Department of Accounting, Manchester Business School and ICAEW's charitable trusts. The title of the event was "What constitutes Financial Reporting Quality". 

Invited speakers:

• Anne Beyer, Stanford Graduate School of Business: Theoretical Insights on the Interaction of Voluntary Disclosure and Earnings Management
• Feng Li, Stephen M Ross School of Business University of Michigan:Assessing the Quality of Annual Report Narratives (measures and consequences)
• Per Olsson, The Fuqua School of Business Duke University: Notions of Earnings Quality and their Interaction with Disclosure
• Vivien Beattie, Adam Smith Business School University of Glasgow: Quality of Narrative Disclosures: UK Research Progress & Prospects
• Mahmoud El‐Haj, Lancaster University School of Computing and Communications: Problems and Prospects for Natural Language Processing of UK Corporate Narrative Disclosures

The programme can be viewed here.

5th LSE/MBS Conference: In Search of the Ideal GAAP: Stewardship, Decision-making and the Way Forward

27 June 2011

The 5th LSE/MBS conference took place on 27th June 2011 at the London School of Economics, funded by LSE's Department of Accounting, Manchester Business School and ICAEW's charitable trusts. The title of the event was "In Search of the Ideal GAAP: Stewardship, Decision-making, and the Way Forward". 

Invited speakers:

• Maria Correia, London Business School: Value Investing in Credit Markets.   
• Sugata Roychowdhury, Boston College: Loss Reserves, Regulatory Capital, and Bank Failures: Evidence from the Recent Economic Crisis.
• S.P Kothari, MIT Sloan School of Management (Keynote 1): The Role of Accounting in the Financial Crisis: Lessons for the Future.  
• Richard Macve, LSE (Keynote 2): In Search of the Ideal GAAP: Stewardship & Decision-making; Is there a way forward? 
• Yuval Millo, LSE: Dangerous Connections: Hedge Funds, Brokers and the Constructionof a Market Crisis.
• Garen Markarian, Instituto de Empresa:   Income Smoothing and Idiosyncratic Volatility.

The programme can be viewed here.  

3rd MAFG/LSE/MBS Conference: The Challenges of Global Financial Reporting 

11 May 2009 

The 3rd MAFG/LSE/MBS Conference took place on Monday 11 May 2009 at the London School of Economics and Political Science, hosted by the Department of Accounting. The title of the event was "The Challenges of Global Financial Reporting".

Invited speakers:

• Gilbert Gélard, IASB (Keynote 2): IFRSs and the role of national standard setting bodies
• Martin Glaum, University of Giessen: Value relevance of level-3 fair values: the case of German companies' pension accounting information
• Ryan Lafond, Barclays Global Investors: Does stock price synchronicity represent firm-specific information? The international evidence
• Christian Leuz, University of Chicago (Keynote 1): Global accounting convergence and the potential adoption of IFRS by the United States: an analysis of economic and policy factors;  (Slides)
• George Serafeim, Harvard Business School: Does mandatory IFRS adoption improve the information environment?
• Hollis A. Skaife, University of Wisconsin – Madison: Financial reporting and international M&A

The programme can be viewed here.

Event organisers

• Vasiliki Athanasakou
• Edward Lee 
• Martin Walker 

Should you wish to obtain information about the previous events in the series please visit:

• http://www.ieseg.fr/en/faculty-and-research/ieseg-research/2015-ilm-conference/
• http://ucrel.lancs.ac.uk/cfie/conference2014.php
• http://research.mbs.ac.uk/investment-risk/Events.aspx

The Journal of Accounting and Public Policy (JAPP) held its fourth annual conference on 29 May 2015 at LSE. The conference rotates yearly between LSE, the IE Business School in Spain and the University of Maryland’s Smith School of Business. The theme of the conference this year was ‘Accounting Regulation and Politics’. 45 participants registered for the conference with four speakers presenting submitted papers and three invited speakers giving addresses. The paper topics included aspects of the politics of internal control regulation; the determinants of derivative usage in US Municipalities; price-regulation and accounting choice; and the social psychology of standard setting.  Sir John Bourn, the past UK Comptroller and Auditor General and Head of the UK National Audit Office, gave the distinguished luncheon speech on the historical role of the comptroller and auditor general function and reflected on how the accountancy profession can enhance its contribution as a public good. Professor Shyam Sunder of Yale University discussed ‘Better financial reporting: Meanings and means’ articulating quite specific judgments on differentiating between macro and micro conceptions of the accounting domain. David Cairns (past Secretary-General of the International Accounting Standards Committee) was the Distinguished JAPP Conference Speaker and gave a talk reflecting on accounting regulation and politics in the context of standard setting practices.

JAPP 2015 Papers

Date: Friday 29 May 2015
Time: 8.45
Location: New Academic Building (NAB), Room NAB LG.03

09.30-10.30
Julia Morley, LSE
Internal lobbying at the IASB

10.30-11.30
Amanda Wilford, Southern Utah University
The Political Implications of Internal Control Accounting Regulation: A Cross-Country Comparison

14.00-15.00
Saleha Khumawala, University of Houston
Tharindra Ranasinghe, Singapore Management University
Claire Yan, University of Arkansas
Why Hedge? Extent, Nature, and Determinants of Derivative Usage in US
Municipalities

15.00-16.00
Jochen Pierk, Humboldt University
Matthias Weil, Kurfurstendamm
Price-Regulation and Accounting Choice 

A special issue of JAPP will be published based on the papers and related discussions presented at the conference. The 2016 conference will be held on 3 June in Madrid on the theme of Sustainability accounting, reporting and assurance.

AOS 40th Anniversary Event

This year is the 40th anniversary of Accounting Organizations and Society. To mark the occasion we have commissioned 10 papers that will each develop ideas about particular issues and strands of research that have been important in both the past, and potentially the future of the journal. As a part of the development of these pieces, the Department of Accounting at the London School of Economics and Political Science is hosting a workshop where draft versions of these papers will be presented on Friday 1st and Saturday 2nd May 2015. 

Friday 1st May

11.30- 12.15 
Trotman, Ken, Bauer, Tim, & Humpreys, Kerry
Group Judgment and Decision Making in Auditing: Past and Future Research

12.15- 13.00
Chenhall, Robert & Moers, Frank 
The role of innovation in the evolution of management accounting and its integration into management control  

14.00- 14.45 
Carmona, Salvador & Ezzamel, Mahmoud
Accounting and Lived Experience in Gendered Workplace

14.45- 15.30
Power, Michael 
How Accounting Begins

16.00- 16.45
Luft, Joan 
Management Accounting in the Laboratory and in Social Context  

16.45- 17.30
O'Dwyer, Brendan & Unerman, Jeffrey
Accounting for social sustainability: seeking the soul of stewardship through Accounting, Organizations and Society

Saturday 2nd May 

9.00- 9.45 
Libby, Robert, Rennekamp Kristina, & Seybert, Nicholas
Regulation and the Interdependent Roles of Managers, Directors, and Auditors in Earnings Management and Accounting Choice

9.45- 10.30 
Mouritsen, Jan & Kreiner, Kristian  
Accounting and Decision Making

11.00- 11.45 
Cooper, Christine 
Entrepreneurs of the self: the development of management control since 1976

11.45- 12.30 
Walker, Stephen 
Revisiting the Roles of Accounting in Society

MAR 25th Anniversary Conference

LSE, Friday 17 April 2015

In 2015, Management Accounting Research celebrated its 25th anniversary. To mark this event a one day conference was held at the London School of Economics and Political Science.

The plenary speakers were: Henri Dekker (Vrije University), Matt Hall (London School of Economics), Trevor Hopper (University of Sussex), Joan Luft (Michigan State University), Teemu Malmi (Aalto School of Economics) and David Otley (Lancaster University). The panel members will be Martin Messner (University of Innsbruck ), Paolo Quattrone (University of Edinburgh), Alfred Wagenhofer (Universitat Graz) and Wim Van der Stede (Chair).

For more information please contact Rebecca Baker on r.j.baker@lse.ac.uk.    

This event is kindly supported by CIMA, Elsevier, London School of Economics and Political Science and Manchester Business School.

The 36th annual MARG Conference
Thursday 16 April 2015, London School of Economics and Political Science.

There were two themes for the 2015 conference: The State and Future of Management Accounting and Management Accounting Principles.  

Morning Session:

• Marc Wouters, Karlsruhe Institute of Technology, University of Amsterdam 
  Do Others, Perhaps, Know More About MA Than MAs and MARs?
  To download video of this presentation, please click here.
  
• Adrian Ryan, Independent Consultant
  25 Years in Finance, the More Things Change the More They Stay the Same
  
  To download podcast of the morning session, please click here.
  

Afternoon Session 1:

• Stephen Ibbotson, Rick Payne and Phillip Smith, ICAEW
  Business Performance Management: Never Mind the Frameworks, Feel the Tensions
• Naomi Smith, CIMA
  Utility of Management Accounting Principles in Practice
  
  To download podcast of the afternoon session 1, please click here. 

Afternoon Session 2:

• Teemu Malmi, Aalto University
  Should we Have Management Accounting Principles? - An Academic View
• Management Accounting Principles: Break-out Session and Reporting Back
• Michael Bromwich, LSE
  
  To download podcast of the afternoon session 2, please click here.
  

• For more information about the history of MARG and previous conferences, please go to Management Accounting Research Group (MARG) conferences

Part of the costs of this event are being paid by the Chartered Institute of Management
Accountants' and  ICAEW's Charitable Trusts. These trusts support educational projects relating to accountancy and economics. The Centre for Business Performance of the ICAEW manages all grant applications.

Further funding is also provided by the Department of Accounting at LSE. 

Management Accounting Research Group conference 2014

The 35th annual MARG Conference took place on Thursday 27 March 2014 at the London School of Economics and Political Science.

The theme for the 2014 conference was 'Management Accounting and Strategic Partnerships.'   

Podcasts of all presentations can be accessed here

Photos from the day are available below.

• Session 1
• Session 2
• Session 3
• Session 4
• Session 5

Morning Session

• David Otley and Chris Ford (Lancaster University Management School)
  Princes, Property Developers, Commandos and Charities: Lessons from an unusual Strategic Alliance
• Henri Dekker (VU University Amsterdam) Managing Risky Relations

Afternoon Session

• Alasdair Macnab (Royal Botanic Garden Edinburgh) and Falconer Mitchell(University of Edinburgh) Outcome Costing
• Warwick Hunt (PwC UK) The Role of the CFO in Strategic Partnerships
• Panel Discussion: Do Strategic Alliances Suggest New Strategies and New Accounting Henri Dekker, George Grosz, Alasdair Macnab and Kenneth Simmonds Chairman: Michael Bromwich 

Evening Session (CIMA Distinguished Practitioner Lecture)

• Keith Luck (CIMA Vice President) How Management Accounting and Strategic Partnerships Combine to Deliver  Success - A Practitioner’s Perspective          

• For more information about the history of MARG and previous conferences, please go to Management Accounting Research Group (MARG) conferences

Part of the costs of this event are being paid by the Chartered Institute of Management
Accountants' and  ICAEW's Charitable Trusts. These trusts support educational projects relating to accountancy and economics. The Centre for Business Performance of the ICAEW manages all grant applications.

Further funding is also provided by the Department of Accounting at LSE. 

Workshop Announcement

"Financial Reporting and Auditing as Social and Organizational Practice"

16 – 17 December 2013, London School of Economics and Political Science.

This workshop explores the social and organizational aspects of financial accounting and auditing issues. It is sponsored by Accounting, Organizations and Society, IPARG: Interdisciplinary Perspectives on Accounting and the London School of Economics and Political Science.

7th LSE/LUMS/MBS Conference What constitutes Financial Reporting Quality? 24 June 2013 Hosted by the Department of Accounting London School of Economics      

Venue: The Work Foundation (Garnett Theatre) 21 Palmer Street, London, SW1H 0AD  

 Please click here to see the programme

Please click here to see the programme

The 34th annual MARG Conference took place on Thursday 18 April 2013 at the London School of Economics and Political Science.

The theme for the 2013 conference was 'Management Accounting and Corporate Governance: New Issues - New Directions.' 

Podcasts of all presentations can be accessed here.    

Morning Session

• Laura Spira (Oxford Brookes University) Corporate Governance and Management - a Blurred Boundary?
• Michael Power (London School of Economics and Political Science) Searching for Risk Culture

Afternoon Session

• Martin Thomas (Call4Change) Measuring Thriving Organisational Performance in Turbulent Times 
• Alfred Wagenhofer (University of Graz, Austria) Characteristics of Accounting Information that Serves the Board of Directors
• Panel Discussion:Management Accounting and Corporate Governance
  Gillian Lees, Michael Power, Martin Thomas and Alfred Wagenhofer
  Chairman: Michael Bromwich

Evening Session (ICAEW Distinguished Practitioner Lecture)

• Philip Gregory, Senior independent non-executive Director, Hansard Global plc. The Effect of Changing Governance on the Finance Function; Some Personal Observations and Experiences
• Part of the costs of this event are being paid by the Chartered Institute of Management Accountants' and  ICAEW's Charitable Trusts. These trusts support educational projects relating to accountancy and economics. The Centre for Business Performance of the ICAEW manages all grant applications.
•  Further funding is also provided by the Department of Accounting at LS

Department of Accounting hosts Public lecture - "Accounting Harmonisation and Global Economic Consequences"

6 November 2012

The Department of Accounting organised an LSE public lecture by Hans Hoogervorst, Chairman of the International Accounting Standards Board (IASB), and former Chairman of the Netherlands Authority for the Financial Markets. His biography can be viewed here. The podcast and video are available here.

The Journal of Accounting and Public Policy (JAPP) is pleased to announce the fourth of its annual conferences rotating among the IE Business School, the London School of Economics and Political Science and the University of Maryland’s Smith School of Business.  The fourth conference will be held on 29 May, 2015, at the London School of Economics. The fourth conference will be focused around the theme of Accounting Regulation and Politics. A special issue of JAPP will be published based on the papers and related discussions presented at the Conference.

Areas of interest for the fourth conference include, but are not limited to, the following themes:

• Political aspects of accounting standards setting
• Special interest groups, lobbying and accounting rules
• Financial reporting disclosure and international standard setting objectives
• Accounting and global financial markets regulation
• Regulating audits and auditing regulators
• Legislative action and accounting independence

The politics of accounting regulation in emerging and transitional economies

• Professional institutes, regulatory structures and political accountability
• Accounting quality and political connections
• Accounting as political currency
• Entrepreneurship and accounting regulation
• Cybersecurity and accounting regulation

Please click here for the Conference programme. 

Previous JAPP Conferences 

25 May 2012: The titles and abstracts of the conference papers are available here.

Of 69 paper submissions reflective of many of these themes, nine were accepted for presentation at the conference.  Three panel speakers (Ole-Kristian Hope, Steven Monahan and Robert Watson) also commented on the papers and on accounting and corporate governance issues. Sir Andrew Likierman (Dean of London Business School and a member of the Cadbury Committee) gave an address during the conference luncheon.

Financial reporting as social and organizational practice

12th – 13th December 2011, London School of Economics and Political Science

This workshop explored the social and organizational aspects of financial accounting and auditing issues. It was sponsored by Accounting, Organizations and Society and the London School of Economics and Political Science. 

27 June 2011

The 5th LSE/MBS conference took place on 27th June 2011 at the London School of Economics, funded by LSE's Department of Accounting, Manchester Business School and ICAEW's charitable trusts.  

In Search of the Ideal GAAP: Stewardship, Decision-making, and the Way Forward.

 Invited speakers are

• Maria Correia, London Business School: Value Investing in Credit Markets.   
• Sugata Roychowdhury, Boston College: Loss Reserves, Regulatory Capital, and Bank Failures: Evidence from the Recent Economic Crisis.
• S.P Kothari, MIT Sloan School of Management (Keynote 1): The Role of Accounting in the Financial Crisis: Lessons for the Future.  
• Richard Macve, LSE (Keynote 2): In Search of the Ideal GAAP: Stewardship & Decision-making; Is there a way forward? 
• Yuval Millo, LSE: Dangerous Connections: Hedge Funds, Brokers and the Constructionof a Market Crisis.
• Garen Markarian, Instituto de Empresa:  Income Smoothing and Idiosyncratic Volatility.

Please click here for details of the full programme.

Part of the costs of this event are being paid by the ICAEW's charitable trusts. 

Article by Dr Vasiliki Athanasakou:

June 27 marked the 5th annual LSE/MBS conference, which rotates between the Department of Accounting of the LSE and the Manchester Accounting and Finance Group of Manchester Business School. This is the second time that LSE has hosted this conference and the third time that the ICAEW’s charitable trusts has sponsored part of the costs (with the remaining costs shared by the two Schools).

Since its inception in 2007 this annual conference series has provided a forum for both established and young and emerging academics, policy makers and practitioners from around the world to debate topical issues in global accounting. Maintaining the focus on emerging researchers, this year we invited papers by Maria Correia from London Business School, Sugata Roychowdhury from Boston College, Yuval Millo from the LSE, and Garen Markarian from Instituto de Empresa Business School. The conference centred once more on a topic of international significance: the long-standing debate on the use of accounting information for decision-making vis-à-vis stewardship. The global financial crisis has heated up this debate, challenging international regulators to re-think the desired properties of GAAP. Two keynote speakers provided experienced commentary on the topic. SP Kothari (MIT) has recently published a comprehensive review of positive research in accounting, highlighting its implications for GAAP (Journal of Accounting and Economics 2010, 2/3). Richard Macve (LSE) has a long established publication record on the conceptual framework of accounting and the uses of accounting information, and is one of the few academics representing both the academic and policy-making scene.

This year’s conference had two novel features. The first was to include a paper from outside mainstream financial accounting research, contributed by Yuval Millo, who probed the role of social networks on the decision-making process of hedge funds managers and brokers. This signalled our interest in embracing related disciplines and endorsing the multidisciplinary approach to accounting research that the LSE has long initiated and promoted. The second was to invite discussions of each paper by established academics in the field, to enhance the feedback provided to our presenters. We are so grateful to Jennifer Francis (Duke University), Scott Richardson (London Business School), Laurence van Lent (Tilburg University) and Per Olsson (Duke University) for their constructive discussions and contribution to the conference. With these carefully chosen presenters and discussants, and about 70 delegates (both academics and practitioners) from the US, the UK and other European countries, the conference day was stimulating: two insightful and inspiring speeches and four meticulous and thought-provoking papers followed by constructive discussions and comments. We are very pleased that the LSE hosted such an event contributing to the international debate on the uses of accounting information with insights on the way forward.

A very special thank you note goes to all colleagues who contributed to this event and especially to my co-organizers, Lisa Goh and Stefano Cascino who strived to ensure its success.

The 32nd annual MARG Conference took place on 31 March 2011.

The theme for the 2011 conference was "Cost Management Strategies: Shifting Gears." The ICAEW Distingished Praticioner Lecture was hosted by Andrew Shilston, FCO, Rolls Royce.

Podcasts of all presentations are available to download.

Morning Session

• Professor John Cullen (University of Sheffield), Innovation in the NHS - Can Accounting Stimulate and Facilitate Innovative Change?
• Professor Zhang Xinmin (University of International Business and Economics, Beijing), Corporate Governance and Strategic Cost Management: A View from China. Transcript.  Slides.
• To listen to the podcast of the morning session, please click here.

Afternoon Session

• Robin Bellis-Jones (Director of Bellis-Jones Hill Group), Costing in the NHS - From Measurement to Management.
• Panel Discussion: Cost Management Strategies: Shifting Gears. Robin Bellis-Jones, David Cooper, John Cullen and Peter Simons. 
• To listen to the afternoon session podcast, please click here.

Evening Session (ICAEW Distinguished Practitioner Lecture)

•  

  Andrew Shilston (FCO, Rolls Royce plc), Cost Management: Shifting Gears.
  
  
• To listen to the ICAEW Distiguished Practitioner Lecture podcast, please clickhere.

6 December 2010

The Department held its first Management Accounting Research and Practice Conference on 4 November 2010. This is the first of a series of conferences which aims specifically to consider the impact of management accounting research on enterprise practices and the interplay between academic investigations and the application of management accounting concepts, techniques and approaches. Professor Bhimani ,Chair of the conference, commented on the theme of this first conference 'Management Accounting and Strategic Alliances' noting its relevance and economic significance in an increasingly integrated global economy. The main speaker was Mr Masashi Isogai, Managing Director of Toyota Motor Corporation, who spoke on research and development strategy and knowledge transfer and Toyota's latest strategic management initiatives.   Other speakers included Dr Pingli Li, Professor Guliang Tang, Professor Chen Gao from China and Professor Hiroshi Okano from Japan who reported research findings on  management controls in international joint ventures with Chinese partners.  

Dr Narisa Tianjing Dai, who undertook her doctoral research studies within the Department of Accounting,  delivered a paper on the political dynamics of control in a German-Chinese joint venture.   The presentations successfully illustrated a variety of ways in which research influences practices within enterprises and the manner in which management accounting practices are shaped by academic thinking and in turn how scholarly investigations themselves can reflect practical concerns, challenges and pursuits.  

The 31st annual MARG Conference took place on 22 April 2010.

The theme for the 2010 conference was "Global Change and the Continuing Transformation of the Finance Function." The Distingished Praticioner Lecture was hosted by George Glass, CIMA Deputy President.

Morning Session

• Professor Al Bhimani (LSE), Global Changes: The Impact on Management  Accounting. Please click here for Podcast.
• Dr Philip Smith (Turnaround Specialist/Visiting Fellow, Cranfield), Carolyn Bresh  (Director, Everymind Ltd.) and Rick Payne (Finance and Management Faculty, ICAEW), The Finance Function - Always the Same and Always Different.Please click here for Podcast.

Afternoon Session

• Patrick Fenton (Head of Corporate Financial Management Practice, KPMG), Information or Intelligence: Management Information and Business Intelligence.
• Dr Ian Herbert (Loughborough University), Shared Service Centres and the Evolving Role of the Management Accountant: Maintaining Employability for the 'Martini' Workers. Please click here for Podcast & slides

Evening Session (CIMA Distinguished Practitioner Lecture)

• Distinguished Practitioner Lecture, George Glass, CIMA Deputy President, In a Realigned World: the Future of Management Accounting. Please click here for Podcast.

15 October 2009

This year's P D Leake Lecture was given by Professor Michael Power of the Department of Accounting, LSE, on Thursday 15 October 2009 at ICAEW's Chartered Accountants' Hall in London. He spoke on 'Fair value: the influence of financial economics on accounting'. The lecture examined how different conceptions of reliability are at stake in the fair value debate, and how financial economics is influencing ideas of reliability grounded more in economic valuation methodologies than in traditional notions of realisation. 

The lecture was followed by a practitioner response from Patricia McConnell. Ms McConnell is a Board member of the IASB (from 1 July 2009). She is also a former Senior Managing Director, Equity Research, Accounting and Tax Policy Analyst, Bear Stearns & Co. 

Following a question and answer session, the event concluded with a drinks and canapés reception.

It was an invitation-only event, funded by the ICAEW's charitable trusts.

To see the webcast please click here.

18 September 2009

The Financialisation and the rise of the wealthy workshop was held at the LSE on 18 September 2009 as part of the ESRC-sponsored series - Studying Elites. 

The workshop, dedicated to financial elites, was organized by Dr Yuval Millo from the Department of Accounting in collaboration with the CRESC research centre (Julie Froud and Mick Moran) and Warwick Business School (Glenn Morgan).  

The workshop featured talks by academics and practitioners who discussed topics including the processes that led to the rise of the financial elite in the last decade and the possible relations of this segment to the crash. Talks were given by Mitchel Abolafia (SUNY Albany), Philip Augar, Olivier Godechot (CNRS), Sara Hall (University of Nottingham), Yuval Millo and John Plender (Financial Times).

15 July 2009

An event in honour of Anthony Hopwood took place on Wednesday 15th July. Nearly one hundred people from all over the world gathered to celebrate Anthony's work, and to reflect on the current state and future potential of accounting research and accounting practice.

The event took place at Goodenough College, and was hosted by the Department of Accounting. An impressive line-up of speakers addressed three themes: "Accounting from the Inside" (Christopher Chapman, David Cooper, Peter Miller); "Accounting from the Outside" (John Meyer, John Roberts, Theodore Porter); and "Accounting for the Future" (Henri Dekker, Gustav Johed, Caroline Lambert, Andrea Mennicken, Fabrizio Panozzo). In conclusion, Anthony Hopwood offered some fascinating reflections on the development of accounting as a discipline, and its interactions with other disciplines and with the world of practice. In a pre-recorded video, and in his distinctive idiom, Michael Bromwich paid tribute to Anthony's achievements. 

Over dinner, Hein Schreuder offered some equally fascinating insights into international accounting and the vagaries of pronunciation, and George Gaskell (Pro-Director, LSE) offered some personal reflections on the gathering, and the importance of developing emerging scholars in a discipline such as accounting. 

The financial support of the ICAEW's charitable trusts is gratefully acknowledged, as is the financial support provided by Elsevier, and the Department of Accounting at LSE. 

The original inspiration for the event came from a Festschrift being prepared in honour of Anthony's work, and that is now available as follows:

Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood

Edited by C.S. Chapman, D. J. Cooper, and P. Miller

http://ukcatalogue.oup.com/product/9780199546350.do

The 2009 conference at LSE celebrated the 30th anniversary of the founding of the MARG conference.

The theme for this year's London conference was "Innovation and Sustainability in Management Accounting." The keynote speakers were Sir Michael Peat (Principal Private Secretary to TRH The Prince of Wales and the Duchess of Cornwall), Professor Anthony Hopwood (Saïd Business School) and Professor Antonio Davila (IESE Business School).

Morning Session

• Professor Antonio Davila (IESE Business School, University of Navarra) The Role of Management Accounting in Entrepreneurship and Innovation.
• Dr Alex Bowen (LSE, Principal Research Fellow Grantham Research Institute for Climate Change and the Environment) Sustainability, the Economics of Climate
  Change and Implications for Businesses.

Afternoon Session

• Dr Andrew Holt (Kingston University) Environmental Management Accounting: Empirical Evidence from the UK Manufacturing Sector.
• Professor Anthony Hopwood (Saïd Business School, Oxford) Some Thoughts on Trying to Account for Sustainability.

Late Afternoon Session

• Mark Bromley (EDF Energy) Reporting Sustainability - A View from the Front Line.
• Professor Michael Bromwich (LSE) and Professor Alnoor Bhimani (LSE) MARG Conference: Past, Present and Future.

Evening Session (ICAEW Distinguished Practitioner Lecture)

• Sir Michael Peat (Principal Private Secretary to TRH The Prince of Wales and the Duchess of Cornwall) Accounting for Sustainability: 21st Century Problems, 20th Century Solutions.

Management Accounting as Social and Organizational Practice

2-3 April 2009

The 2nd Workshop on Management Accounting as Social and Organizational Practice was held on 2-3 April 2009 at the London School of Economics and Political Science, hosted by the Department of Accounting.

The workshop brought together scholars from around the globe in the field of management accounting and control who share an interest in understanding the social and organizational antecedents and effects of management accounting practice. The workshop featured 10 paper presentations, 2 plenary sessions, and much lively discussion and debate about emerging ideas and developments in management accounting practice and theory.

This event was organised by Dr Matthew Hall, LSE, Professor Allan Hansen, Copenhagen Business School, and Professor Martin Messner, HEC Paris. The next workshop is in Copenhagen on 25-26 March 2010.

Lecture by Professor Mary Barth, Stanford University

The Department of Accounting were delighted to welcome Professor Mary Barth, Stanford University and member of the International Accounting Standards Board to the LSE on Tuesday 18 November 2008.

Details of the event are listed below:

Speaker: Professor Mary Barth, Stanford University
Lecture: Global Financial Reporting: Why, How, and When?
Date: Tuesday 18 November 2008
Time: 6.00pm-7.30pm
Venue: D502, Clement House

Recent events have shown that accounting standards really matter, and it is essential to understand their potential impact on reported corporate performance and their current politicisation. The Department of Accounting is delighted to announce that it will be hosting a lecture by Professor Mary Barth of Stanford University on Tuesday 18 November. Professor Barth is Professor and Associate Dean at Stanford Business School, and a member of the International Accounting Standards Board.

The lecture took place in Clement House in room D502, at 6.15pm.

For further information about this lecture or to be put on our events mailing list, please email accounting@lse.ac.uk

Please click here for the Conference programme. 

Lecture on International Standard Setting For Financial Reporting

Ian Mackintosh, Chairman of the UK's Accounting Standards Board gave the lecture "International Standard Setting for Financial Reporting: The Role of National Standard Setters" on Thursday 27 October 2005. Ian discussed:

• convergence of international and US standards (including the IASB/FASB convergence agreement);
• the role of national standard setters;
• the review of the IASB's conceptual framework and the increasing use of fair values; and,
• the relevance of IFRS to SMEs.

Ian was formerly chairman of the Public Sector Committee of the International Federation of Accountants, deputy chairman of the Australian Accounting Standards Board, chief accountant of the Australian Securities and Investment Commission and partner at Coopers & Lybrand (now PricewaterhouseCoopers). He also worked at the World Bank.

To print a copy of Ian MacIntosh's lecture slides, please click here.

The Risk Management of Everything

Professor Michael Power, 23 June 2004, The Great Hall, Chartered Accountants Hall, Moorgate Place, London.

Professor Michael Power gave the 2004 PD Leake Trustees Lecture. He examined the expansion in the scope of risk management since the mid-1990s, its centrality to agendas for corporate governance and regulation, and its emergence as a generic model of rational organisation that is increasingly formal and systematic. He analysed new objects of risk management (reputation, operational risk) and the role of risk officers with a view to explaining how and why these changes have taken place and their implications for private and public sector organisations.

The lecture also sounded a note of caution about this pervasive new risk management and its (unintended) potential to amplify blame cultures and defensiveness at the expense of innovation and the proper exercise of professional judgment.

For further details see P D Leake Trust Lecture 23 June 2004 (PDF).

The PD Leake Trust is a charity associated with the Institute of Chartered Accountants in England and Wales.