Swiss Winter Accounting Conference 2019

January 29 - 31, 2019

Join us for our accounting conference in the idyllic winter sports resort, Adelboden, in the middle of the Bernese Alps, famous for hosting the Ski World Cup at "Chuenisbaergli".

The Swiss Winter Accounting Conference invites accounting scholars from across Europe to Adelboden for two days of academic presentations, networking and outdoor recreation (skiing, sledding, snowboarding, snowshoeing) in a fantastic environment.

The scientific program will consist of plenary presentations and discussions of selected papers.

The Swiss Winter Accounting Conference is organized by the Managerial Accounting Section of the Institute for Accounting at the University of Bern and the Chair for Financial Accounting of the Department of Business Administration at the University of Zurich.

We invite submissions of papers analyzing issues in managerial and financial accounting, management control, and managerial decision-making. Paper should use a quantitative empirical method (archival, experimental or survey).

Topics include, but are not limited to:

  • The role of accounting information in agents' economic decisions
  • Organizational design and management control systems
  • Earnings and revenue management
  • Target setting and target management
  • Planning and budgeting
  • Transfer pricing
  • Executive compensation
  • Governance and control of interfirm relationship

Paper submissions:

Submission deadline is September 15, 2018.
Please submit papers to Acceptance of papers will be announced one month later.

Registration deadline for the conference is November 15, 2018.

Please note: attendance at the conference is by invitation only.
Date Time Program
Tuesday, 29.01.2019 6:15p.m. Welcome reception and dinner
Wednesday, 30.01.2019 7:00a.m.- 8:00a.m. Breakfast
  8:00a.m.- 8:10a.m Welcome and introduction: Markus Arnold (University of Bern) 
  8:10a.m.- 9:40a.m.  Session 1

Moderator: Alexandra Van den Abbeele (Katholieke Universiteit Leuven)

Real-time feedback systems, recordkeeping and the task selection bias 
Authors: Farah Arshad (Tilburg University), Bart Dierynck (Tilburg University)

Discussant: Katlijn Haesebrouck (Maastricht University)

    The Effect of Tournament Incentives in Executives’ RPE Contracts on Competitive Aggressiveness
Authors: Christoph Feichter (Maastricht University), Frank Moers (Maastricht University), Oscar Timmermans (Maastricht University)

Discussant: Martin Artz (WWU Münster)

  10:15a.m.- 4:00p.m. Skiing or other outdoor recreation
  5:00p.m.- 6:30p.m. Session 2

Moderator: Thomas Keusch (INSEAD, Fontainebleau)

Walking the Talk in Risk Management: A Complementarity Perspective on How Tone from the Top Influences Risk Awareness
Authors: Evelyn Braumann (Aarhus Universitet), Isabella Grabner (Maastricht University), Arthur Posch (University of Bern)

Discussant: Sara Bohrmann (Frankfurt School of Finance & Management)

    The impact of cultural differences on acquisition performance: The mediating role of resistance and corporate learning
Authors: Dieter Smeulders (Open Universiteit Heerlen), Henri C. Dekker (Vrije Universiteit Amsterdam), Alexandra Van den Abbeele (Katholieke Universiteit Leuven)

Discussant: Markus Arnold (University of Bern)

  7:00p.m. Dinner
Thursday, 31.01.2019 7:00a.m.- 8:00a.m. Breakfast
  8:00a.m.- 9:30a.m. Session 3

Moderator: David Oesch (University of Zurich)

Capital Market Interactions and Interfirm Information Spillovers: Evidence from Analyst Coverage Overlaps
Authors: Tim Martens (University of Mannheim), Christoph J. Sextroh (Tilburg University)

Discussant: Katharina Hombach (Frankfurt School of Finance & Management)

    The big birthday crisis: How approaching a new life decade causes CEO underperformance
Author: Stephan Kramer (Rotterdam School of Management)

Discussant: Chris Florackis (University of Liverpool)

  10:00a.m.- 4:00p.m. Skiing or other outdoor recreation
  5:00p.m.- 6:30p.m. Après-Ski
  7:00p.m. Dinner
Friday, 01.02.2019   Departure or another skiing day

The Swiss Winter Accounting Conference will take place at the Parkhotel Bellevue & Spa Adelboden.

Registration fee of CHF 400.- includes access to accepted papers, dinner on all three evenings at the hotel and a two-day ski pass for the Adelboden-Lenk region.

In addition, there will be an accommodation fee for three nights. Participants of our conference enjoy special rates (single room CHF 175, double room for single use CHF 215 per person, per night; including breakfast and access to the wellness facilities). It is mandatory for the participants to stay at the conference hotel, Parkhotel Bellevue & Spa Adelboden. We will make hotel reservation for all participants from January 29 to February 1, 2019.

Should you have any questions, please contact us by email ( Registration deadline is November 15, 2018.

Location Hotel

Park Hotel Bellevue & Spa
Bellevuestrasse 15
3715 Adelboden

The conference hotel "Park Hotel Bellevue & Spa" is located in beautiful Adelboden around 2 hours away from Bern airport by train and around 3 hours away from the airports Zürich, Basel and Geneva. Timetable

  • Zürich airport: Largest airport in Switzerland. Frequent and direct connections to all major cities and capitals in Europe. Direct trains from Zürich airport to all major cities in Switzerland.
  • Geneva airport: Frequent and direct connections to all major cities in Europe. Direct trains from Geneva airport to all major cities in Switzerland.
  • Basel airport: Direct connections to major cities in Europe. The airport bus line (NFB 50) frequently operates (approx. every 15 minutes) between Basel airport and Basel train station. Direct trains from Basel train station to all major cities in Switzerland.
  • Bern airport: Small regional airport. Direct connections only to few cities in Europe (e.g. Amsterdam, Cologne/Bonn, Vienna). The airport bus line (NFB 334) frequently operates (approx. every half hour) between Bern airport and Bern train station. Direct trains from Bern train station to all major cities in Switzerland.

Frequent train service (every hour) to Adelboden is available from all major cities in Switzerland (Bern/Zürich/Basel/Geneva). Take the express train to Frutigen via Bern. From there you can take the Bus 230 in Direction Adelboden, Post.