Fifth Research Day of Financial and Management Accounting Research



Abstract

On 26 September 2005 the ERIM Accounting Research Group of Erasmus University, the CentER Accounting Research Group of Tilburg University and the Business School of the University of Amsterdam organize the fifth research day of financial and management accounting research in the Netherlands. The day is scheduled as follows. In the morning, two plenary lectures will be given. Peter Easton (University of Notre Dame, USA) will give a lecture based on his latest work on the cost of capital. Inspection of recent issues of RAST, TAR, JAE, and JAR show that this literature gains interest of our most advanced financial accounting researchers. Peter will identify promising avenues of research in that regard. In the area of management accounting Jonas Gerdin (Örebro University, Sweden) will give a lecture on recent developments in the contingency theory of management accounting and control systems. He will both present empirical work on the relationship between organizational design and management accounting systems, as well as address the current state of contingency research in management accounting regarding conceptualisations of contingency fit. The venue will be RSM Erasmus University.