CALL FOR SUBMISSIONS
LYON, France - June 2013
3rd TRANSATLANTIC CONFERENCE
ACCOUNTING, AUDITING,
FINANCIAL CONTROL AND COST CONTROL
CRISIS AND PROSPERITY
Association
Francophone de Comptabilité
Département Comptabilité-Contrôle-Audit
Chaires CCG, CFA et INT
1
Papers should be submitted in English, French, Portuguese, or Spanish. They are the
working language of one of the following organizations: Instituto Internacional de Costos (IIC
- International Institute of Costs), Management Accounting Section of the American
Accounting Association (AAA) or the Institut de Socio-Économie des Entreprises et des
Organisations (ISEOR – Socio-Economic Institute of Enterprises and Organisations).
Globalisation has resulted in the development of interdependent relationships between men,
human activities, and political systems on a global scale. The globalisation process has lead
to the adoption of accounting, workplace relations, sales, auditing, and cost control standards
that are intended to set the rules for human, social, economic, and cultural activities. In a
world with increasing globalisation, standardisation to some extent replaces regulation.
However, globalisation and the resulting standardisation do not automatically lead to
economic prosperity or crisis. Globalization and standardization is an issue for organizations
both large and small. Given such an environment for these organizations, to what extent can
accounting, auditing, financial control, and cost control play an active role in determining the
performance of entities operating in a global, increasingly standardised environment? How
can these factors improve performance or cause crises for operating entities?
Four major themes for the conference are discussed below. The discussion of each theme is
intended to broadly describe some of the related issues. Papers are invited that deal with
the theme itself, specific issues discussed, or other aspects of each theme.
1) Financial control, crisis, and prosperity
The affect of globalisation and the resultant standardisation on financial control, factors
contingent to financial control, and the performance of the organisations need additional
study. Large and small organizations develop their own financial control practices. The
financial control practices and their corollary, risk management, can contribute towards
“good” governance practices. The "good" governance practices require the provision or
modification of communication and management tools (e.g., reports, strategic indicators and
formal or informal financial control) by the members of the organization. Financial control
practices must also be adapted to national or local cultures. Financial control practices have
an impact on accounting for and managing investment in technology and human capital.
Financial control practices may be extended and draw on critical approaches relating to a
number of topics including: search for authenticity, financial control measurement methods
and tools, measurement of the efficiency and efficacy of the financial control, the impact of
corporate social responsibility and sustainable development on financial control concepts,
practices, and ethics. Additionally, it is important to consider new trends in teaching,
research, and innovations in the investigation, creation, and implementation of financial
control practices.
2) Cost control, crisis, and prosperity
Small and large organisations are all trying to reduce their costs to come through the current
crisis and find a way to prosperity. Are current cost control tools and methods suitable for
this? Is cost control a factor for long-term performance? This theme embraces strategiccost management, including looking for alternative ways to improve and integrate cost
control systems with the financial control system. Related to this broad question is how to
apply theoretical concepts in the manufacturing sector. Following is a partial list of issues
related to this theme: strategic cost management, application of quantitative models to cost
control, quality costs, cost control in relationship to the environment and corporate social
responsibility, cost and technological management of information technologies, management
of logistics costs in production chains, cost control in agricultural enterprises and the food
industry, cost control in sales and service companies, cost control in companies in the
service sector, cost control in the government sector, cost control for micro, small, and
2
medium enterprises, knowledge and intellectual capital management, hidden costs and
performance, and new trends in cost control teaching, research, and professional practices.
3) Accounting, crisis, and prosperity
Each country retains its own accounting model which is part of an environment with many
political, legal, social, economic, and cultural aspects. The various national accounting
models (managerial or financial accounting) with their own particular features may be
classified more or less under two main accounting models: the Anglo-Saxon model and the
German-Latin model (or continental model). The diversity of national accounting models
hampers the international growth of major companies and direct foreign investment, hence
the aim for international accounting harmonisation. The International Accounting Standard
Board (IASB) has drawn up the international accounting standard (IAS-IFRS) which applies
to private companies. The International Federation of Automatic Control (IFAC) through one
of its committees, the International Public Sector Accounting Standards Board (IPSASB), has
also drawn up international accounting standards for the public sector (IPSAS). These two
international accounting standards are sources of insight for states in redesigning their
accounting models. The European Union adopted the IAS-IFRS system in 2005, requiring
listed companies to prepare their consolidated accounts according to this international
accounting standard. What are the new trends for accounting teaching and research? What
role do accounting and accounting standards play in the prosperity or failure of an
organisation? Does accounting play a procyclical, contra-cyclical, or neutral role in the
performance of an organisation? What light does accounting research cast on these
subjects?
4) Audit, crisis, and prosperity
The increase in the number of financial scandals (e.g., Enron-Arthur Andersen, Parmalat)
has led to an increase in accounting reform laws (e.g., Sarbanes-Oxley Act in the United
States, Financial Security law in France) that concern developed economies as well as
developing economies (e.g., Tunisia, security of financial relations law of 18 October 2005,
Latin America). The need to restore confidence in the financial markets has led to an
increased emphasis on the International Standards on Auditing (ISA) drawn up by the IFAC,
for example, the general application of the ISA under the eighth European directive. Does
this arsenal of auditing, internal control, and accounting standards make it possible to
prevent crises and provide security for investors and company governance? How can
auditing and internal control become drivers for long-term performance for organisations?
What explanation is there for the continuing failure of audit and financial control systems, for
example in the recent cases of Bernard Madoff Investment, Société Générale, and Olympus?
In this context of a growing need for financial security, the question of auditor independence
becomes more critical. Is auditor independence a myth or a reality? Internal auditing
practices are developing in relation to external auditing, particularly through audit
committees. Over recent years, the international audit market has led to mergers of major
auditors (the “big four”). What place is there for small- and medium-sized auditing practices
in a world market dominated by a few major auditing companies? Is risk-based auditing a
step forward or a limitation? How can an auditor manage the conflict between efficiency and
ethics? What implicit models can an auditor use as a basis for auditing activity? What are
the new trends in audit teaching and research?
TYPES OF SUBMISSION
Preparation of theses
Young scholar workshops are provided for PhD students preparing a thesis on accounting,
financial control, cost control, or auditing. The workshops provide the students the
opportunity to present their research, discuss methodological options, and examine empirical
validation methods. Each of the workshops will have 45 minute time periods allocated to
each student research project. The time periods will be divided into 15 minutes for the
3
presentation of the research project, 10 to 15 minutes for comments by the student's thesis
supervisor or other senior faculty, and the remaining time for discussion.
Research papers
The call for submissions is open to all academics and practitioners who have carried out
research on the specific themes proposed or, more generally, in the cost and financial
control. All submissions will be subject to international evaluation.
SCHEDULE
- 31 January 2013:
- 31 MARCH 2013:
- 30 April 2013:
- 15 May 2013:
Notification of submission (15 to 20 lines)
Deadline for submissions : COMPLETE PAPERS
Notification to authors
Deadline for final version
Organizing committee: Henri Savall, Véronique Zardet, Marc Bonnet, Laurent Cappelletti,
Michel Péron
Contact:
ISEOR, 15 Chemin du Petit Bois, 69134 Écully, France
Tel: +33 (0)4 78 33 09 66 – Fax: +33 0(4) 78 33 16 61
E-mail: [email protected]
4
COMITÉ SCIENTIFIQUE
ACADEMIC COMMITTEE-COMITÉ ACADÉMICO
3ème Congrès Transatlantique de Comptabilité, Contrôle, Audit, Contrôle de Gestion et Gestion des coûts -Crise et
Prospérité -,organisé en partenariat avec l’ISEOR, l’American Accounting Association (AAA) et l’Institut
International des Coûts (IIC).
FRANCOPHONE
ALCOUFFE
Simon
ESC Toulouse
France
BENSIMHON
Larry
CNAM Paris
France
BERTONÈCHE
Marc
Université Montesquieux Bordeaux IV
France
BESCOS
Pierre-Laurent
EDHEC Nice
France
BESSIRE HERPE
Dominique
Université d'Orléans
France
BIONDI
Yuri
École Polytechnique ParisTech
France
BOISSELIER
Patrick
Université Lille 1
France
BONNET
Marc
ISEOR, IAE LYON Université Jean Moulin
France
BRANDOUY
Olivier
Université Lille 1 - IAE
France
BURLAUD
Alain
CNAM Paris
France
CAPPELLETTI
Laurent
CNAM Paris
France
CAPRON
Michel
IRG
France
CAUSSE-BROQUET
Geneviève
Université Paris 12 - Val de Marne
France
CHARREAUX
Gérard
Université de Bourgogne
France
CHATELAIN-Ponroy
Stéphanie
CNAM Paris
France
COLASSE
Bernard
Université Paris 9 - Dauphine
France
COLLOMB
Alexis
CNAM Paris
France
DE LA VILLARMOIS
Olivier
Université Lille 1
France
DE RONGÉ
Yves
Université Catholique de Louvain La Neuve
Belgique
DE GEUSER
Fabien
ESCP EUROPE
France
DEGOS
Jean-Guy
Université Bordeaux 4
France
DEVILLE
Aude
IAE, Université de Nice
France
DREVETON
Benjamin
Université de Poitiers
France
DUPUY
Yves
Université Montpellier 2
France
ÉBONDO
Eustache
EUROMED Marseille
France
EVRAERT
Serge
Université Bordeaux 4
France
GARCIA
Manuel
IUT - Université de St Etienne
France
GENSSE
Pierre
Université de Nice
France
5
GERVAIS
Michel
Université Rennes 1
France
HIRIGOYEN
Gérard
Université Bordeaux 4
France
HOARAU
Christian
CNAM Paris
France
LACROIX
Monique
Université de Montpellier 1
France
LANDE
Évelyne
Université de Poitiers
France
LECLERE
Didier
CNAM Paris
France
LEVANT
Yves
Université de Lille 1
France
LEVY
Aldo
CNAM Paris
France
LORINO
Philippe
ESSEC Paris
France
MALO
Jean-Louis
Université de Poitiers
France
MARION
Alain
IAE Lyon, Université Jean Moulin
France
MEYSSONNIER
François
Université de Nantes
France
MICHEL
Béatrice
CNAM Paris
France
MOUSLI
Morad
ESC Clermont Ferrand
France
NARO
Gérald
Université Montpellier 1
France
NOBRE
Thierry
École de Management de Strasbourg
France
ONNEE
Stéphane
Université d'Orléans
France
PESQUEUX
Yvon
CNAM PARIS
France
PIGÉ
Benoît
Université de Franche Comté
France
PIOT
Charles
Université de Grenoble 2
France
POCHET
Christine
IAE, Université Paris 1
France
RAIMBOURG
Philippe
Université Paris 1
France
ROTH
Fabrice
Université Jean Moulin Lyon 3
France
SAINT-LÉGER
Guy
ESC de Saint-Étienne
France
SCHATT
Alain
Université de Bourgogne
France
SPRING
Sophie
Université Montpellier 1
France
STORDEUR
Pascal
CNAM Paris
France
TELLER
Robert
Université de Nice Sophia - Antipolis
France
TONDEUR
Hubert
Université de Rouen
France
TORT
Eric
IAE Université Paris-I Sorbonne
France
TRAVAILLÉ
Denis
Université Jean Moulin Lyon 3
France
TREBUCQ
Stéphane
Université Bordeaux 4
France
6
3rd Transatlantic Conference in Accounting, Auditing, Financial Control and Cost Control - Crisis and Prosperity-, to
be held at University Jean Moulin, Lyon, France, organized in partnership between ISEOR, the American
Accounting Association (AAA) and the International Institute of Costs (IIC).
ENGLISH SPEAKING
BAILEY
Wendy J.
Northeastern University
USA
BAKER
Charles Richard
Adelphi University
USA
BONNET
Marc
ISEOR, IAE LYON Université Jean Moulin
France
BURNS
John
The University of Dundee
Royaume-Uni
BUSCO
Cristiano
University of Ireland, Galway
Irlande
CAPPELLETTI
Laurent
CNAM, Paris
France
COOLS
Martine
Katholieke Universiteit Leuven
Belgique
EUSKE
Kenneth
Naval Postgraduate School
USA
FITZGERALD
Lin
Loughborough University
USA
GHOSH
Dipenkar
University of Oklaoma
USA
GOSSELIN
Maurice
Laval University
Canada
HANSEN
Steve
Naval Postgraduate School
USA
HAYES
Randall B.
Central Michigan University
USA
HESFORD
Jame W.
University of Akron
USA
JOLLANDS
Stephen
University of Exeter
Royaume-Uni
JORISSEN
Ann
University of Antwerp
Belgique
KALAGNANAM
Suresh
University of Saskatchewan
Canada
KENNEDY
Frances
Clemson Univesrity
USA
LIBBY
Theresa A.
University of Waterloo
Canada
LINDSEY
Murray
University of Lethbridge
Canada
MALINA
Mary
University of Colorado, Denver
USA
MENDAS
Zrinka
Kingston University
Royaume-Uni
MOUSLI
Morad
ESC Clermont Ferrand
France
MUNDY
Julia
Universiy of Greenwich
Royaume-Uni
MURAKAMI
Yutaro
Osaka University
Japan
OHTA
Yasuhiro
Keio University
Japan
OTLEY
David
University of Lancaster
Royaume-Uni
POSTON
Kay
South University
USA
SAYRE
Todd
University of San Francisco
USA
TESSIER
Sophie
HEC Montréal
Canada
VAIDYANATHAN
Ganesh
univesity of Saskatchewan
Canada
7
WALDRUP
Bobby
Univ of North Florida
USA
WEST
Tim
Nothern illinois University
USA
3er Congreso Trasatlántico de Contabilidad, Auditoría, Control de Gestión y Gestión de Costos -Crisis y Prosperidad
-, 5, 6 y 7 junio de 2013, Lyón (Francia) organizado conjuntamente entre el ISEOR, la American Accounting
Association (AAA) y del Instituto International des Costos (IIC).
HISPANOHABLANTE
ÁLVAREZ LÓPEZ
Jose Carlos
Universidad de Jaén
Espagne
AZOFRA PALENZUELA
Valentín
Universidad de Valladolid
Espagne
BERNAL
Carlos Mauricio
Universidad EAFIT
Colombie
BONILLA PRIEGO
María Jesús
Universidad rey Juan Carlos I
Espagne
BUENDIA-CARRILLO
Dionisio
Universidad de Granada
Espagne
CARRASCO DIAZ
Daniel
Universidad de Malága
Espagne
CARTIER
Enrique Nicolás
Universidad Nacional de Luján
Argentine
CARVAJAL URRESTA
Luis
Universidad Carlos III de Madrid
Espagne
CASTELLÓ TALIANI
Emma
Universidad de Alcalá de Henares
Espagne
CORONEL TRONCOSO
Gregorio Ramon
Universidad Nacional de Entre Ríos
Argentine
DUFOUR
Gabriela
Universidad Nacional de la Patagonia San
Juan Bosco
Argentine
FARRÉ
Daniel
Universidad de Buenos Aires
Argentine
FERNÁNDEZ SANTOS
Yolanda
Universidad de León
Espagne
FERNÁNDEZ-FEIJOO
SOUTO
Belen
Universidad de Vigo
Espagne
FLORES CABALLERO
Manuel
Universidad Rey Juan Carlos I
Espagne
GARCÍA BENAU
María Antonia
Universidad de Valencia
Espagne
GARCÍA JARA
Elisa
Universidad Complutense de Madrid
Espagne
GONZALO ANGULO
José Antonio
Universidad de Alcalá
Espagne
KAPLAN
Alfredo
Universidad de la República
Uruguay
LAPORTA POMI
LARRINAGAGONZÁLEZ
Ricardo
Universidad Católica del Uruguay
Uruguay
Carlos
Universidad de Burgos
Espagne
LAVOLPE
Antonio
Contador Publico UBA
Argentine
LEÓN MESÍAS
Jaime
Universidad EAFIT
Colombie
LÓPEZ CRUCES
Francisco
Universidad de Almería
Espagne
LÓPEZ GONZALEZ
Enrique
Universidad de León
Espagne
LÓPEZ HERNANDEZ
Antonio
Universidad de Granada
Espagne
MALLO-RODRIGUEZ
Carlos
Universidad Carlos III de Madrid
Espagne
8
MARCHIONE
Julio Cesar
Pontifica Universidad Católica Argentina
Argentine
MESÍAS VIVEROS
Jaime León
Universidad EAFIT
Colombia
MEZA RECALDE
Florencia
Universidad Autónoma de Asunción
Paraguay
MILLAN
Adolfo
Universidad Complutense de Madrid
Espagne
MUNOZ COLOMINA
Clara Isabel
Universidad Complutense de Madrid
Espagne
ORTEGA JIMENEZ
Concepcion
Universidad de Málaga
Espagne
PEOMBO
Carina
Universidad Católica del Uruguay
Uruguay
QUESADA SÁNCHEZ
Francisco Javier
Universidad De Castilla De La Mancha
Espagne
RIPOLL FELIU
Vicente
Universidad València
Espagne
RODRIGUEZ ARIZA
Lázaro
Universidad de Granada
Espagne
RUIZ DIAS
Carlos
UNAM
Mexique
SANCHEZ DE GIL
Esther Lucía
Universidad Nacional de Cuyo
Argentine
SÁNCHEZ TOLEDANO
Daniel David
Universidad de Málaga
Espagne
SAVALL
Henri
ISEOR, IAE Lyon, Université Jean Moulin
France
URIBE MARIN
Ricardo
Universidad Eafit
Colombie
YARDIN
Amaro
Universidad Nacional del Litoral-Santa Fe
Argentine
3er Congreso Trasatlántico de Contabilidad, Auditoría, Control de Gestión y Gestión de Costos -Crisis y Prosperidad
-, 5, 6 y 7 junio de 2013, Lyón (Francia) organizado conjuntamente entre el ISEOR, la American Accounting
Association (AAA) y del Instituto International des Costos (IIC).
LINGUAGEM PORTUGUÊS
ALBERTON
Luiz
Universidade Federal de Santa Catarína
Brésil
ARAÚJO
Aneide Oliveira
Universidade Federal do Rio Grande do
Norte
Brésil
AZEVEDO FERREIRA
DE SOUZA
Maria Carolina
Universidad Estadual de Campinas
Brésil
BACIC
Miguel Juan
Universidad Estadual de Campinas
Brésil
BEUREN
Ilse Maria
Fundaçao Universidade Regional de
Blumenau
Brésil
BORBA
José Alonso
Universidade Federal de Santa Catarina,
Brésil
BORGERT
Altair
Universidade Federal de Santa Catarina
Brésil
BORNIA
Antonio Cezar
Universidade Federal de Santa Catarina
Brésil
CABRAL
Augusto Cezar de
Aquino
Universidade Federal do Ceará -UFC
Brésil
CARVALHO DE SOZA
DOMINGUES
Maria José
Fundaçao Universidade Regional de
Blumenau
Brésil
CAVENAGHI
Vagner
Universidade Estadual Paulista Júlío de
Mesquita Filho
Brésil
9
COGAN
Samuel
Universidade Federal do Rio Janeiro
Brésil
COLAUTO
Romualdo Douglas Universidade Federal de Minas Gerais
Brésil
BRITO DE ALMEIDA
Lauro
Universidade Federal do Paraná
Brésil
DE FARIA
Ana Cristina
Universidade Sao Judas Tadeu
Brésil
PINTO DE LA SILVA
Edwin
Universidade de Brasília
Brésil
SALES DE LIMA
Mariomar
Universidade Federal do Amazonas
Brésil
DE ROCCHI
Carlos Antonio
Universidade Federal de Santa Maria
Brésil
DE SOUZA
Marcos Antonio
Universidade do Vale do Rio dos Sinos
Brésil
DE SOUZA RIBEIRO
Maísa
Universidade de Sao Paulo
Brésil
DIEHL
Carlos Alberto
Universidade do Vale do Rio dos Sinos
Brésil
EL HAJJ
Zaina Said
Universidade Federal do Rio de Janeiro
Brésil
FERNANDES
Francisco Carlos
Fundação Universidade Regional de
Blumenau
Brésil
FERNANDES DOS
SANTOS
Neusa Maria
Bastos
Pontifícia Universidade Católica de São
Paulo
Brésil
FERNANDES FERREIRA Rogerio
Universidad Nova de Lisboa
Portugal
FERNANDES FERREIRA Leonor
Universidade Nova de Lisboa
Portugal
FILHO
Jorge Ribeiro de
Toledo
Fundação Universidade Regional de
Blumenau
Brésil
FORMIGONI
Henrique
Universidade Mackenzie
Brésil
FREIRE
Fatima
Universidade de Brasilia
Brésil
FREZATTI
Fàbio
Universidade de Sâo Paulo
Brésil
GARCÍA DOS REIS
Solange
Universidade de Brasília
Brésil
GOMES
Josir Simeone
Université Unigranrio
Brésil
GUERREIRO
Reinaldo
Universidade de São Paulo
Brésil
HEIN
Nelson
Fundação Universidade Regional de
Blumenau
Brésil
IMONIANA
Joshua Onome
Universidade Mackenzie
Brésil
ISHIKURA
Edson Ryu
Fundação Universidade Regional de
Blumenau
Brésil
JREIGE WEFFORT
Elionor Farah
Fundação Escola de Comércio Álvares
Penteado
Brésil
KASSAI
Jose Roberto
Universidade de São Paulo
Brésil
KLIEMANN NETO
Francisco José
Universidade Federal do Rio Grande do Sul
Brésil
LAMOUNIER
Wagner Moura
Universidade Federal de Minas Gerais
Brésil
LANNA DA SILVEIRA
Rodriguo
Universidade Estadual de Campinas
Brésil
10
Fundação Universidade Regional de
Blumenau
Brésil
Universidad de la República
Brésil
LEITE
Manon
Maria Silene
Alexandre
Universidade Federal da Paraíba - UFPB
Brésil
LOPES CARDOSO
Ricardo
Universidade Mackenzie
Brésil
LUNKES
Rogério
Universidade Federal de Santa Catarina
Brésil
MARQUES PAGNANI
Éolo
Universidade Estadual de Campinas
Brésil
MEGLIORINI
Evandir
Universidade de São Paulo
Brésil
MILANI FILHO
Marco Antônio
Figueiredo
Universidad Mackenzie
Brésil
MIRANDA
Luiz Carlos
Universidade Federal Rural de Pernambuco
Brésil
MONTEIRO PESSOA
MOREIRA
NASCIMENTO
Maria Naiula
Universidade Federal Do Ceará/UFC
Brésil
Auster
Universidade do Vale do Rio dos Sinos
Brésil
MULLER
Cláudio José
Universidade Federal do Rio Grande do Sul
UFRGS
Brésil
NEIDE DE SALE CIA
Joanília
Universidade de São Paulo
Brésil
NETTO MACHADO
Denise Del Prá
Fundação Universidade Regional de
Blumenau
Brésil
NIYAMA
Jorge Katsumi
Universidade de Brasília
Brésil
OLAK
Paulo Arnaldo
Universidade Estadual de Londrina
Brésil
OLINQUEVITCH
José Leônidas
Fundação Universidade Regional de
Blumenau
Brésil
OTT
Ernani
Universidade do Vale do Rio dos Sinos
Brésil
OYADOMARI
José Carlos T.
Universidade Mackenzie
Brésil
PARISI
Claudio
Fundaçao Escola de Comércio Alvares
Penteado
Brésil
PELEIAS
Ivam Ricardo
Fundação Escola de Comércio Álvares
Penteado
Brésil
PEREIRA
Carlos Alberto
Universidade de São Paulo
Brésil
PEREIRA
Anisio Candido
Centro Universitário Alvares Penteado
Brésil
PEREIRA DE CASTRO
CASA NOVA
Silvia
Universidade de São Paulo
Brésil
PERERA
Luiz Carlos Jacob
Universidade Mackenzie
Brésil
PEREZ
Gilberto
Universidade Mackenzie
Brésil
PERFEITO
Juarez
Fundaçao Universidade Regional de
Blumenau
Brésil
LAVARDA
Carlos Eduardo
LECUEDER
11
POMPA ANTUNES
Maria Thereza
Universidade Mackenzie
Brésil
RIBEIRO
Maísa de Souza
Universidade de São Paulo
Brésil
RIBEIRO DE
MENDONÇA NETO
Octavio
Universidade Mackenzie
Brésil
RIBEIRO FILHO
José Francisco
Universidade Federal de Pernambuco
Brésil
RICCIO
Edson Luiz
Université de Sao Paulo
Brésil
ROBLES
Junior Antônio
Universidad de Sao Paulo
Brésil
ROCHA
Welington
Universidade de Sao Paulo
Brésil
ROUX V.C. CESAR
Ana Maria
Universidade Mackenzie
Brésil
SANKOVSCHI
Moacir
Universidade Federal do Rio de Janeiro
Brésil
SANTOS
Sandra
Universidade Federal do Ceará- UFC
Brésil
SCARPIN
Jorge Eduardo
Fundaçao Universidade Regional de
Blumenau,
Brésil
SILVA DE OLIVEIRA
Antonio Benedito
Fundação Escola de Comércio Álvares
Penteado
Brésil
SLOMSKI
Valmor
Universidade de Sao Paulo
Brésil
SOUZA
Alceu
Pontífícia Universidade Católica do Paraná
Brésil
TIBÚRCIO SILVA
César Augusto
Universidade de Brasília
Brésil
TOLEDO DO
NASCIMENTO
Diogo
Universidade de Sao Paulo
Brésil
TONTINI
Gérson
Fundaçao Universidade Regional de
Blumenau,
Brésil
TULLIO DE CASTRO
Marco
Universidade Federal de Pernambuco
Brésil
VATAN DOS SANTOS
Roberto
Universidade de Sao Paulo Campus Ribeirao
Preto
Brésil
12
SUBMISSION FORMAT FOR THE FULL PAPERS
35,000 characters maximum
MS Word
Times New Roman 10 point font
Single spaced
Margins: 0.90" left, 1.73" right, 0.98" top and 1.18" bottom
Ident 1st line of each paragraph
Paper format: B5: 7.16" breadth x 10.12" height
Orientation of sheets: portrait and pages facing one another for all the document
Sub-headings should be bold, on a separate line, left-justified, and all caps.
TITLE PAGE FOR ALL SUBMISSIONS should appear as follows: on a SEPARATE page from the
body of the paper:
TITLE of paper,
TYPE: Paper, Panel, or Workshop,
CONTACT PERSON: Choose 1 person to be the contact person,
LIST of authors' names, in desired sequence.
CONTACT INFORMATION for each author, including the following:
Name
Organization or University affiliation
Address
Phone
Fax
e-mail
2nd PAGE OF EACH SUBMISSION should appear as follows:
TITLE of the paper (all CAP, Times New Roman 12 Bold, Centered)
Centered
First Name and LAST NAME of the author (Times New
Roman 10 Bold)
Institution (Times New Roman 10)
University or company (Times New Roman 10)
(Country) (between brackets, Times New Roman 10)
Authors will be presented in the same way
The article must be preceded by a ABSTRACT of maximum about ten lines and 5 keywords
Text of the paper starts right below on page 2.
PAPERS: they will be presented in 90 min. blocks, with each paper to have 12 minutes.
Presentation time plus 8 minutes discussion time.
SUBMISSION PROCEDURES
1. Complete papers will be due March 31st, 2013
2. No participant is allowed to be included as an author (or co-author) or presenter in more than
3 submissions.
3. Each submitted paper will receive prompt electronic acknowledgement of its receipt, including
a reminder as regards the format (e.g. 35,000 characters maximum, including spaces).
4. The title page must include the name(s), affiliation(s), title/academic rank(s), postal
address(es), phone number(s) with area codes and country codes, fax number (if available), and
the email address(es) of the authors.
5. At least one of the authors must certify his/her commitment to participate at the
conference. In case of lack of registration or payment by April 30th, 2013 or authors not
showing up at the meeting, their paper will be withdrawn from the final version of the
program and proceedings.
6. References must be included at the end of the paper.
Review process: Papers are blind reviewed by two reviewers. Comments are meant to be helpful
and are sent to submitters.
13