Swiss Winter Accounting Conference 2018

February 6 - 8, 2018

Join us for our accounting conference in the Jungfrau region, one of the top winter sports resorts of Switzerland at the foot of Eiger, Mönch and Jungfrau.

The Swiss Winter Accounting Conference invites accounting scholars from across Europe to Grindelwald 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.

We invite submissions of papers analyzing issues in Management 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:

  • Performance management and incentives
  • Target setting and target management
  • Planning and budgeting
  • Organizational design and management control systems
  • Transfer pricing
  • Executive compensation
  • Governance and control of interfirm relationships
  • Earnings and revenue management
  • Accounting information facilitating effective decision making
Date Time Program
Tuesday, 06.02.2018 6:30p.m. Welcome reception and dinner
Wednesday, 07.02.2018 7:00a.m.- 8:00a.m. Breakfast
8:00a.m.- 9:30a.m.  Session 1

Moderator: Markus C. Arnold

The Learning Effects of Targets
Authors: Jan Bouwens (University of Cambridge), Christian Hofmann (LMU Munich), Nina Kühne (LMU Munich)
Discussant: Henri Dekker (Free University of Amsterdam)

Identifying Talent: An Exploratory Investigation of Explicit Potential Assessment
Authors: Isabella Grabner (Maastricht University), Judith Künnecke (Maastricht University), Frank Moers (Maastricht University)
Discussant: Martin Artz (Frankfurt School of Finance and Management)
10:00a.m.- 4:00p.m. Skiing or other outdoor recreation
5:00p.m.- 6:30p.m. Session 2

Moderator: Christoph J. Sextroh

Do Risk Disclosures Matter When It Counts? Evidence from the Swiss Franc Shock
Authors: Luzi Hail (University of Pennsylvania), Maximilian Muhn (HU Berlin), David Oesch (University of Zurich
Discussant: Holger Daske (University of Mannheim)

Expectation accuracy, sticky costs and slippery prices
Authors: Kira Hoffmann (Copenhagen Business School), Matthias Mahlendorf (Frankfurt School of Finance & Management), Kim Petterson (Copenhagen Business School)
Discussant: Peter Kroos (University of Amsterdam)
7:00p.m. Dinner
Thursday, 08.02.2018 7:00a.m.- 8:00a.m. Breakfast
8:00a.m.- 9:30a.m. Session 3

Moderator: Michael Burkert

Rejections, Incentives, and Employee Creativity: When Chocolate Is Better Than Cash
Authors: Eddy Cardinaels (KU Leuven), Bart Dierynck (Tilburg University), Wenqian Hu (Georgia Institute of Technology)
Discussant: Markus Arnold (University of Bern)

The Effect of Telecommuting on Employee Behavior
Authors: Alexander Brüggen (Maastricht University), Christoph Feichter (Maastricht University), Katlijn Haesebrouck (Maastricht University)
Discussant: Sofia M. Morais Lourenço (Lisbon School of Economics & Management)
10:00a.m.- 4:00p.m. Skiing or other outdoor recreation
5:00p.m.- 6:30p.m. Après-Ski
7:00p.m. Dinner
Friday, 09.02.2018 Departure or another skiing day