The ABO Reporter

3rd Workshop on Performance Measurement
and Management Control:
Improving Organizations and Society

Chairmen: Pierre-Laurent BESCOS and Eric CAUVIN (EDHEC at Nice, France)
Invited Speakers: Marc J. EPSTEIN (Rice University, Houston, U.S.A.) and
Jean-François MANZONI (INSEAD, Fontainebleau, FRANCE)

Nice, France, September 22–23, 2005

The second edition of the EIASM workshop on performance measurement and management control was a great success. Over 120 scholars participated in the workshop, 54 papers were presented, some of which later appeared in a book published by JAI Press (Elsevier Science) in the US and Europe¹. In light of the success of this second workshop, and to continue to explore and exchange on these issues, a third edition of the workshop will take place in 2005.

As in the first edition, the workshop will be focused broadly on "performance measurement and management control". But we also want to give this third workshop a particular emphasis on methods and approaches that are associated with the role of performance measurement and management control in improving organizations and society, defined broadly.

This workshop will provide a full exploration of the current research on these topics, as well as an opportunity to discuss current research, current corporate practice and future trends in research and practice. The two invited speakers will present their most recent work on management control and performance measurement. This will include an update on the current research in the field and extensive discussion of business practices and trends in these areas.


Research papers using a variety of theoretical and methodological approaches are invited on any topic related to the general theme of performance measurement and management control.

Of particular interest for this edition of the workshop will be papers attempting to relate their subject to the role of performance measurement and management control in improving organizations and society. This link can be examined from several angles, including:

• Is there a downside from searching for ever better financial performance?
• Are companies pushing the profit imperative too hard and are the management control and performance measurement systems leading to long term harm in organizations, individuals, and society?
• What is the impact on organizations, people, and society by increasing the pressure on people to be high performance?
• Is management accounting and management control improving society through this increased focus on improving financial performance?
• Do our performance measurement systems measure the right things to benefit the quality of life of the various stakeholders or only the financial performance of the corporation?

Those who want to present a paper at the workshop should submit no latter than January 31, 2005 an abstract (approximately 300 words) by Web application ( — web pages of the workshop — see calendar of activities). Complete papers will be required by June 13, 2005. It is intended that papers will be considered for publication in a special volume of a major journal or book series. For more information, please contact:

Place de Brouckère–Plein 31
1000 Brussels
Phone: +32 2 226 66 62
Fax : +32 2 512 19 29
WORKSHOP WEB SITE (Calendar of Activities):


The whole Workshop will take place in the premises of EDHEC in Nice (Access: 79, boulevard Renè Cassin at Nice — west of Nice, near the airport and Arenas area). It will start rather early on September 22nd to end around 5pm on September 23rd.

Nice has an international airport which is easily accessible from the conference place. Here are 2 very useful web sites for respectively Edhec and Nice: and

¹ See :

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