Ray BALL is Wesray Professor of Business Administration, in the William E. Simon Graduate School of Business Administration, at the University of Rochester in Rochester NY. He also holds a Visiting Professorship in the London School of Business. He is the author or co-author of four books and over sixty papers. He is co-editor of the Journal of Accounting and Economics. Previously, he was an associate editor of the Journal of Banking and Finance, a member of the editorial board of the Journal of Business Finance and Accounting and a member of the editorial board of the Journal of Accounting Research. He was also the founding editor of the Australian Journal of Management. He was awarded honorary degrees (Doctor Honoris Causa) by the Helsinki School of Economics in 1991 and by the Katholieke Universiteit Leuven in 1994.
Michael BROMWICH is the Chartered Institute of Management Accountants’ Professor of Accounting and Financial Management at the London School of Economics. He was Convener of the Department of Accounting and Finance in 1985-1989 and 1993-1996. He has served on ESRC Committees including the Research Grants Board. He is an additional member of the Monopolies and Mergers Commission. He is active in the accounting profession, has served a term on the Accounting Standards Committee and is a Past President of the Chartered Institute of Management Accountants. His most recent books are: Management Accounting: Evolution Not Revolution (1989); Financial Reporting, Information and Capital Markets (Pitman Publishing, 1992); and Management Accounting: Pathways to Progress (1994).
Philip BROWN is currently Professor of Accounting and Finance at The University of New South Wales, Sydney, Australia. Previously, he was: Professor of Accounting and Finance, University of Western Australia (1980-2001); Foundation Director and Professor of Management, Australian Graduate School of Management, University of New South Wales (1975-1979); Professor of Accounting, University of Western Australia (1970-1974); Reader in Accounting, University of Western Australia (1968-1970); Instructor and Assistant Professor, Graduate School of Business, University of Chicago (1966-1968). He has been a Visiting Professor at Lancaster University, the University of Chicago and Stanford University. Professor Brown primarily teaches graduate seminars in financial accounting research methods. His research and numerous publications focus mainly on financial accounting, regulation of financial markets, analysts’ forecasts and market microstructure-induced regularities in equity markets. He has been invited as a keynote speaker at numerous international conferences and is an active member in various associations and editorial boards.
John A. CHRISTENSEN is Professor of Accounting at the University of Southern Denmark at Odense. He holds a M.Sc. Degree in Mathematics and Economics from Aarhus University, Denmark and a Ph.D. from Stanford University. His research interests include both financial and managerial accounting. The information content perspective is central to his research. His articles have appeared in journals such as European Accounting Review, Management Accounting Research, Journal of Accounting Research, Review of Accounting Studies, Bell Journal of Economics, and Management Science. He is also the co-author of several books, including Accounting Theory: An Information Content Perspective.
David COOPER is CGA Professor of Accounting at the University of Alberta, Canada, where he has been since 1989. Prior to that he was Price Waterhouse Professor of Accounting at UMIST, UK. He is a founding co-editor of Critical Perspectives on Accounting and was associate editor of Accounting, Organizations and Society (1980-1990). His notable publications in accounting regulation and the political economy of accounting include: Cooper and Sherer, 1984; Puxty et al., 1987; Willmott et al., 1992 and 1993; Robson et al., 1994; and Cooper et al., 1997. He also continues to do major field studies of management accounting and has worked on coal mining (Berry et al., 1985; Hopper et al., 1986), health care (Coombs et al., 1992; Bloomfield et al., 1992), professional firms (Cooper et al., 1996; Barrett et al., 1997) and government (Oakes et al., 1998).
Antonio DAVILA is director of IESE’s Ph.D. program and professor of Entrepreneurship and Accounting and Control. He has held teaching and assistantship positions at the Universities of Stanford and Harvard. Prof. Dávila earned his Ph.D. from Harvard Business School and his MBA from IESE. His teaching and research interests focus on management systems in entrepreneurial firms, new product development and innovation management, and performance measurement. Prof. Dávila is co-author of Making Innovation Work: How to Manage It, Measure It, and Profit from It (2006) and Performance Measurement and Management Control Systems to Implement Strategy (2000) and has edited a third book, The Creative Enterprise (2007). He has also contributed several book chapters and published various research articles in academic journals including The Accounting Review, Accounting Organizations and Society, Journal of Accounting and Economics, Research Policy, and Harvard Business Review. He is a member of the editorial boards of Accounting, Organizations and Society, Journal of Management Accounting Research and Advances in Management Accounting.
Jeremy DENT – [info not available]
John FLOWER obtained his B.Sc.Econ. in Economics and Accounting from the London School of Economics in 1958, received a King George VI Memorial Fellowship at Columbia University (studying computing), and qualified as Chartered Accountant in 1961. From 1963 to 1969 he was Lecturer in Accounting at the London School of Economics, responsible for courses in management information systems, systems analysis, computer programming and simulation. In 1967-68 he was on sabbatical leave as an Arthur D. Little Research Fellow at the Harvard Business School and the Sloan School of Management, M.I.T. From 1969 to 1974 he was Professor of Accounting at the University of Bristol. He served as Principal Administrator at the European Commission (1974-1991), with responsibility for the Development of Policy on Youth Employment (1974) and Introduction of Modern Auditing Methods for FEOGA (1981-1991). From 1991 to date, he has been Director of the Centre for Research in European Accounting in Brussels. Books published include: Comparative Studies in Accounting Regulation in Europe (Acco), and The Regulation of Financial Reporting in the Nordic Countries (Fritzes).
Tom GROOT is currently Professor of Management Accounting and Head of the Department of Accounting at the Vrije Universiteit in Amsterdam, The Netherlands. He is also Director of the Amsterdam Research Center in Accounting (ARCA). His research covers topics in management control, cost accounting, performance measurement and management of non-profit organizations. His research appeared in several books and journals including: Journal of Management Accounting Research; Accounting, Organizations and Society; Financial Accountability and Management; and Advances in Management Accounting. In 2000, Tom was the American Accounting Association’s Distinguished International Lecturer in Accounting. He is also a member of the editorial board of several accounting research journals.
Anthony G. HOPWOOD (†) is the Peter Moores Dean of the Said Business School, the American Standard Companies Professor of Operations Management, and a Student of Christ Church at the University of Oxford. Educated at the London School of Economics and the University of Chicago, he held professorships at the London Business School and the London School of Economics before moving to Oxford in 1995. He is Editor-in-Chief of Accounting, Organizations and Society. Associated with the European Institute for Advanced Studies in Management since 1972, he was President of EIASM from 1995 to 2003.
Sten JÖNSSON was Professor of Accounting and Finance, University of Gothenburg from 1976-1996, and is now Director of the Gothenburg Research Institute, which conducts program research on the management of multicultural groups, environment and big cities. He is Editor of the Scandinavian Journal of Management and a member of the editorial boards of several accounting and management research journals. His previous research includes: strategy formation, the regulation of accounting practices, accounting support for operational improvement in different kinds of organizations and, lately, managerial style as a competitive factor. He is also Honorary Doctor of the Turku School of Economics and Business Administration, Finland.
Jan KLAASSEN – [info not available]
Wayne R. LANDSMAN is the KPMG Professor of Accounting at the Kenan-Flagler Business School, the University of North Carolina at Chapel Hill. He is also Associate Dean of the School’s Ph.D. Programs, and he served as Accounting Chairman from 1991-1998. Professor Landsman graduated with an AB (magna cum laude) in economics from Princeton University, 1978, and earned his MBA (1980), MS in statistics (1983) and Ph.D. in business (1984) from Stanford University. He has published over fifty articles in academic and professional journals on topics dealing with the role of accounting information in capital price formation. Professor Landsman was president of the Financial Accounting and Reporting Section of the American Accounting Association and served on the Financial Accounting Standards Advisory Council, which advises the Financial Accounting Standards Board (FASB), from 1998-2001.
Christian LEUZ is Assistant Professor in Accounting at the Wharton School of the University of Pennsylvania. Prior to this position, he lectured at the Otto Beisheim Graduate School of Management, the University of Tübingen, and Goethe University Frankfurt. He was the Harry Reynolds International Visiting Professor at the Wharton School and a visiting post-doctoral fellow at the Simon School of Business, University of Rochester. Christian earned his doctoral degree in 1996 at the Goethe University Frankfurt where he also received his “Habilitation” (German post-doctoral degree) in Business Administration in 2000. He has published numerous articles and books, and currently serves as an Associate Editor of the European Accounting Review. He received several grants and honours, of which the “Best Paper Award 2002” granted by the German Association of Business Professors is the latest. Christian attended the European Doctoral Colloquium himself as a student in 1994.
Peter MILLER is Professor of Management Accounting at the London School of Economics and Political Science, Head of the Accounting Group, and Deputy Director of the Centre for Analysis of Risk and Regulation. He has been an Associate Editor of Accounting, Organizations and Society since 1988. He has published more than 50 articles in accounting and management journals such as: Accounting, Organizations and Society, the European Accounting Review, the Journal of Accounting Research, Management Accounting Research, and the Academy of Management Review, as well as in a range of other social science journals such as: Economy and Society, the British Journal of Sociology, Theory, Culture and Society, Theory and Society, Sociology, Cultural Values, and Social Research. He has also published four books, including Accounting as Social and Institutional Practice (co-edited with Anthony Hopwood, Cambridge University Press, 1994). His current research interests focus on investment appraisal practices for large-scale complex investments, and performance assessment and ‘new public management’.
Jan MOURITSEN is Professor of Management Control at Copenhagen Business School. His research is about management control, technology management, operations management, knowledge management and organisational development. His research has been published in major journals and in books, and he is a frequent speaker at conferences and gatherings. Jan Mouritsen is on the board of several organisations, including the European Institute for Advanced Studies in Management, and the Nordic Association of Business Studies. He is also a member of numerous editorial boards of major accounting and management journals.
Dieter ORDELHEIDE (†) studied at the University of Cologne and was admitted to the Ph.D. programme in 1965. Due to Professor Dr Dr h.c. E. Gutenberg’s retirement, he moved to the Ruhr University, where he received his Ph.D. and finished his “Habilitation” (German post-doctoral degree). Since 1978, he was a Full Professor at the Johann Wolfgang Goethe University of Frankfurt. In addition, he was a regular Visiting Professor at the University of Vienna and the Otto-Beisheim Graduate School of Management. He was a member of the Accounting Advisory Forum of the European Commission as well as the Consultative Group of the IASC and a faculty member of the EIASM. In 1998, he became the academic representative on the newly-founded German Accounting Standards Board (DRSC) and, in 1999, he became the President-elect of the European Accounting Association. In addition, he served on the supervisory board of several German corporations. His numerous contributions to the accounting literature were in four areas, delineating his main interests: (1) group accounting; (2) accounting theory; (3) international accounting; and (4) politics of accounting. In the 1970s and 1980s, he developed – jointly with W. Busse von Colbe – a consistent conceptual framework for German group accounting. His more recent work focused on the standard-setting process and the politics of accounting. In May 2000, Professor Dr Dr h.c. Dieter Ordelheide died at the age of 60. He will long be remembered as an outstanding scholar and one of the most influential accounting professors in Europe.
Fabrizio PANOZZO is an Associate Scholar and member of the Program Development Group of the EIASM, as well as Professor of Public Sector Accounting and Management at Ca’ Foscari University of Venice. As an active member of the European Accounting Association, Professor Panozzo is known for his commitment to the promotion of activities and events aimed at creating frameworks and opportunities for the networking and mobility of the younger generation of European scholars in the accounting fields. He is the Scientific Coordinator of the Euro-conference project ‘Financial Reporting and Regulatory Practices in Europe (firre)’ (2000-2003), and has been actively involved in the Euro-conference project ‘Accounting Research in Europe: Engaging Research and Practice’ (1997-1999), as well as in the Research and Training Network for ‘Accounting and Management in the Reform of European Health Care Systems’ (1998-2001).
Peter F. POPE is currently Professor of Finance and Accounting, Head of the Department of Accounting and Finance, and Director of the International Centre for Research in Accounting, all at Lancaster University Management School. Previously, he was the Touche Ross Professor at Strathclyde Business School, and visiting professor at the Stern School, New York University and the University of California at Berkeley. His consulting assignments have included acting as Head of Investment Research at Mitsubishi Finance International. He is the Academic Coordinator of the Institute of Quantitative Investment Research, and a former member of the U.K. Accounting Standards Board Academic Panel. He has researched and published extensively in the areas of capital markets and international equity valuation, and is joint editor of Journal of Business Finance and Accounting as well as a member of the editorial board of Journal of Accounting Research. His current research interests are focused on fundamental valuation models and the links between financial statement factors, risk and equity returns.
William F. REES
Michael POWER is P.D. Leake Professor of Accounting at the London School of Economics. He read philosophy, politics and economics (PPE) at Oxford and subsequently obtained a doctorate in philosophy of science at Cambridge. He is a member of the Institute of Chartered Accountants in England and Wales, and of the UK Chartered Institute of Taxation. He is on the editorial board of the international journal Accounting, Organizations and Society and is a Research Fellow at the European Institute for Advanced Studies in Management, Brussels. In 1995-96 he was an academic fellow at the Institute for Advanced Studies, Berlin. His research interests focus on financial accounting and auditing, and he is author of The Audit Society: Rituals of Verification, Oxford, 1997.
Robert W. SCAPENS is Professor of Accounting at the University of Manchester’s School of Accounting and Finance in the UK. He is also a Visiting Professor at the University of Groningen in the Netherlands. He was one of the founding editors of Management Accounting Research and is currently its Editor-in-Chief. He has extensive experience of research into various aspects of management accounting theory and practice. He has published 15 books and numerous papers on various aspects of accounting and, especially, management accounting. In addition, he has written and lectured extensively on issues of research methodology, particularly case study research methods. His particular research interests concern the processes of management accounting change, and he has used both structuration theory and institutional theory as the framework for longitudinal case study research.
Hein SCHREUDER is Vice-President of Corporate Strategy and Development at DSM N.V. and part-time Professor of Business Economics and Strategy at the University of Maastricht. He was one of the “founding fathers” of the new Faculty of Economics and Business Administration at the University of Maastricht from 1984 until 1991, when he joined DSM. He was also associated with EIASM (1981-1991) and President of the European Accounting Association (1990-1991). He has (co-) authored seven books, of which Economic Approaches to Organizations (3rd ed., 2002) is the latest, and has written numerous articles in the fields of accounting, organizations and strategy. Currently, he is a member of the Supervisory Board of Nyenrode University and Chairman of the Council on Corporate Strategy of the Conference Board Europe.
Mike SHIELDS is the Eli Broad Professor of Accounting at the Eli Broad Graduate School of Management, Michigan State University. His research experimentally investigates cognitive, motivational, and organizational psychology and behavioural economics issues in budgeting, performance measurement, and incentives. Mike has published over 50 articles in journals, including: Journal of Accounting Research, The Accounting Review, Accounting, Organizations and Society, Contemporary Accounting Research, Accounting Horizons, and Journal of Management Accounting Research. Mike was Editor of the Journal of Management Accounting Research (1996-98) and is an Associate Editor of Accounting, Organizations and Society (1991-present) as well as Journal of Management Accounting Research (1998-present). Mike was President of the Management Accounting Section of the American Accounting Association (2001-02). He is also a Professor (titular) at the European Institute for Advanced Studies in Management, co-director of EIASM’s biannual conference “New Directions in Management Accounting: Innovations in Practice and Research”, director of the EDEN (EIASM’s Doctoral Education Programme) seminar on quantitative empirical research in management accounting, and a resident faculty member at the European Accounting Association Doctoral Colloquium. Mike received a PhD from the University of Pittsburgh in 1978 and in 2000 received an honourary doctoral degree from the Turku School of Economics and Business Administration, Finland.
Gary SUNDEM is the Julius A. Roller Professor of Accounting, and Co-Chair of the Department of Accounting at the University of Washington. He has been a Visiting Professor at the Norwegian School of Economics and Business Administration (1974-75), Cornell University (1977-78), and INSEAD Fontainebleau, France (1987). He is co-author of two best-selling textbooks: Introduction to Financial Accounting (with C. Horngren and J. Elliott); and Introduction to Management Accounting (with C. Horngren and W. Stratton). His publications have appeared in many journals in the U.S. and abroad, including The Accounting Review, Journal of Accounting Research, Management Accounting, and Journal of Finance. He has been a consultant to many organizations in government and industry, and has been active in many civic activities. His teaching interests are primarily in managerial accounting, and his research interests include the economics of information, cost accounting systems, accounting and MBA education, as well as trends in the accounting profession.
Laurence VAN LENT Is the Chair of the Research Group Accounting and of Tilburg University’s Ph.D. program in Accounting. He teaches and conducts research in management and financial accounting.Professor Van Lent’s research interests include (1) organizational design and performance management and (2) accounting standards, corporate disclosure policy, and governance. His research has appeared or is forthcoming in the Journal of Accounting Research, The Accounting Review, Journal of Management Accounting Research, Abacus, European Accounting Review, and British Accounting Review.He serves as an Associate Editor for European Accounting Review and is on the Editorial Board of Contemporary Accounting Research, International Journal of Accounting, Auditing and Performance Evaluation, and BuR Business Research – the open access journal of the German Association of University Professors of Management (VHB). Laurence van Lent obtained a Master’s degree in Economics from the Radboud University Nijmegen (cum laude) and a Ph.D. in Economics from Tilburg University (1999). He was a visiting scholar at the William E. Simon Graduate School of Business Administration at the University of Rochester (1996-1998) and a visiting professor at the University of Melbourne (2004).
Rien VAN HOEPEN is Full Professor of Business Economics and Auditing at the Faculty of Economics of the Erasmus University Rotterdam. He is a partner with Deloitte & Touche, Registeraccountants Netherlands (formerly Touche Ross Netherlands), counsellor with the Enterprise Chamber of the Amsterdam Court of Justice, member of the (former) Council on Economic Competition, and member of the Council on Annual Reporting (auditors delegation).
Alfred WAGENHOFER is currently Professor of Business Administration and head of the Department of Management at the University of Graz, Austria. He earned his Doctor’s Degree in 1984 at the University of Vienna, and was Assistant Professor at the University of Technology, Vienna, where he received his ‘Habilitation’ (post-doctoral degree) in 1990. In 1989, he was Visiting Assistant Professor at the University of British Columbia, Vancouver, Canada. He was President of the European Accounting Association in 1997-98. His research interests include financial and management accounting, and international accounting, mainly based on analytical models such as agency theory. He has authored three books, and co-authored another one. His research has appeared in major journals, including: European Accounting Review, Journal of Accounting and Economics, Management Accounting Research, Zeitschrift für Betriebswirtschaft, and Zeitschrift für betriebswirtschaftliche Forschung.
Luca ZAN is Associate Professor of Economia Aziendale at the University of Bologna, and EIASM’s Associate Scholar, Brussels. His research interests deal with: strategic change processes, looked at through the lenses of strategic management, management accounting and organisation theory traditions; the diffusion of economic and managerial discourse to non-profit organisations (trade unions, music associations, museums); management and accounting history, both in terms of theories (comparative reconstruction of the evolution of thought in Management studies), and of practices (especially in pre-industrial settings, such as the Venice Arsenal 16th century).
Stephen A. ZEFF is the Herbert S. Autrey Professor of Accounting, Rice University, Houston, Texas. He was editor of The Accounting Review and President of the American Accounting Association. He is an international research adviser to The Institute of Chartered Accountants of Scotland, and he is on the editorial board of 15 research journals in eight countries. His research interests are the historical development of accounting thought, biography, and comparative studies of the accounting profession, and of national approaches to setting standards. He is the only EAA faculty