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
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