MCaR 2018, Polanica Zdrój, Poland
SCIENTIFIC PROGRAM
16 OCTOBER 2018, TUESDAY
8: 45 – 9:00 Opening ceremony
09:00 – 10:30 Management Accounting and Control in the Academia and Beyond
(Parallel session 1, English track)
Chair: Dr hab. Monika Łada, Prof. of AGH
AGH University of Science and Technology, Cracow, Poland
1. Dr hab. Michał Pietrzak, Prof. of SGGW
Warsaw University of Life Sciences (SGGW), Poland
“Does it Pay to Study Economic Sciences? Differences in Salaries among Graduates of Different Faculties - Evidence from Poland”
2. Dr Ágnes Siklósi1, Dr Krisztina Sisa2, Boglárka Szijártó3
1,2,3 Budapest Business School, Hungary
3 Szent István University, Gödöllő, Hungary
“Cost Accounting in Hungarian Public Higher Education Institutions”
3. Dr Maciej Ciołek
Poznań University of Economics, Poland
“Search for Knowledge and Professional Skepticism of Accounting Students - An Experimental Study”
4. Prof. Dr. Bernd Zirkler1, Prof. Dr. H.-Christian Brauweiler2, Vedran Alickovic M.A3
1,2,3 University of Applied Sciences Zwickau, Germany
“Management Accounting and Controlling from a German Perspective”
5. Dr Karolina Rybicka
Czestochowa University of Technology, Poland
“New Technologies - The Impact on Contemporary Management Accounting”
10:30-11:00 Coffee Break
11:00-12:30 Social Reporting and Behavioral Issues
(Parallel session 2, English track)
Chair: Dr hab. Michał Pietrzak, Prof. of SGGW
Warsaw University of Life Sciences (SGGW), Poland
1. Prof. Dr. Bernd Zirkler1, Prof. Dr H.-Christian Brauweiler2, Vedran Alickovic M.A3
1,2,3 University of Applied Sciences Zwickau, Germany
“Central Functions of Corporate Controlling Systems within CSR Terms”
2. Dr hab. Marta Nowak, prof. of UE
Wrocław University of Economics, Poland
“Polish Research on Accounting Ethics. Predominating Trends and Pioneering Approaches”
3. Dr Anita Reizinger-Ducsai
Corvinus University of Budapest, Hungary
“Accounting for Sustainability and Social Responsibility”
4. Dr Aleksandra Szewieczek, Dr Aleksandra Sulik-Górecka
University of Economics in Katowice, Poland
“Behavioral Determinants of the Business Model in the Financial Statement – on the Example of Selected Industries”
5. Dr Joanna Dyczkowska1, Dr Justyna Fijałkowska2
1Wrocław University of Economics, Poland
2University of Social Sciences, Łódź, Poland
“Model of Integrated Reporting ‘Concept in Practice’ in the light of Pragmatic Constructivist Paradigm”
12:30-13:00 Coffee Break
13:00-14:30 Management Control for Start-up and Innovation Management
(Parallel session 3, English track)
Chair: Dr hab. Ewa Wanda Maruszewska, Prof. of UE in Katowice
University of Economics in Katowice, Poland
1. Prof. Dr Ricardo Luiz Sichel
Federal University of State of Rio de Janeiro (UNIRIO), Brazil
“The Asset Value of Franchising”
2. Dr Tomasz Dyczkowski1, Dr Joanna Dyczkowska2
1,2 Wrocław University of Economics, Poland
“Management Control for Start-up Companies - Fragmented Efforts or a Unified Framework?”
3. Prof. Dr. Debora Lacs Sichel1, Joyce Natividade da Costa
Federal University of State of Rio de Janeiro (UNIRIO), Brazil)
“Franchising: R&D Analysis in Brazil and Poland”
4. Mgr Marek Żukowski1, Dr Anna Białek-Jaworska2
1,2 Warsaw University of Economics
“Corporate Expenditures on R&D”
5. Prof. Dr. Marcos Wachowicz
Universidade Federaldo Paraná, Brazil
“Bigdata and Informational Society”
14:30-15:30 Lunch
16:00-18:30 Touristic attraction
19:30-24:00 Gala Dinner
17 OCTOBER 2018, WEDNESDAY
09:00-10:30 Management Control and Organizational Issues
(Parallel session 4, English track)
Chair: Dr hab. Marta Nowak, Prof. of UE in Wroclaw
Wrocław University of Economics, Poland
1. Prof. Dr Mathias Eickhoff1, Dr Tomasz Dyczkowski2
1Mainz University of Applied Sciences, Germany
2Wrocław University of Economics, Poland
“Failure and the Paradigm of Change”
2. Jaakko Sundberg1, Dr Jari Paranko2, Dr Justyna Dobroszek3
1,2 Tampere University of Technology, Finnland
3 University of Łódź, Poland
“The Case Analysis of Profitability Control Mechanism in the Subsidiary”
3. Dr Anna Białek-Jaworska1, Prof. Dr. Robert Faff2
1Warsaw University of Economics
2The University of Queensland, Brisbane, Australia
“The Redistribution Effect with the Use of Loans Provided to Other Firms”
4. Dr hab. Monika Łada, Prof. of AGH1, Dr Małgorzata Wejer-Kudełko2
1,2 AGH University of Science and Technology, Cracow, Poland
“Success Factors and Barriers to the Effective Debt Collection Process”
10:30-11:00 Coffee Break
11:00-12:30 Internal Audit and Regulatory Perspective
(Parallel session 5, English track)
Chair: Dr Tomasz Dyczkowski
Wrocław University of Economics, Poland
1. Dr Andrea Madarsiné Szirmai, Dr Ágnes Siklósi, Martina Zsófia Török
1,2,3 Budapest Business School, Hungary
“Audit Quality Interpretation and One of the Possible Measurement Models”
2. Dr Piotr Bednarek
Wrocław University of Economics, Poland
“Internal Auditors' Perception about the Essence of Ongoing Monitoring of Internal Audit Activities: A Comparison Between the Public and Private Sectors”
3. Dr Leszek Borowiec
Wyższa Szkoła Finansów i Zarządzania, Warsaw, Poland
“The Place of Regulatory Accounting in the Accounting System”
4. Mgr inż. Monika Martynkiewicz-Frank
Wrocław University of Economics, Poland
“E-Commerce Challenge within B2C Transactions inside EU-countries”
12:45-14:00 Lunch
Research papers published are available in the scientific on-line databases: CEEOL, EBSCO, BazEkon.
