Contributor(s): John Cullen, Professor Zhang Xinmin, Robin Bellis-Jones, Andrew Shilston | 10.30, John Cullen, University of Sheffield, Innovation in the NHS - Can Accounting Stimulate and Facilitate Innovative. 11:30, Professor Zhang Xinmin, University of International Business and Economics, Corporate Governance and Strategic Cost Management: A View from China. 14:00, Robin Bellis-Jones, Director, Bellis-Jones Hill Group, Costing in the NHS - From Measurement to Management. 15:00, Panel Session. 16.30, Andrew Shilston, Chief Financial Officer, Rolls Royce, ICAEW Distinguished Practitioner Lecture. The theme for the 32nd MARG conference is Cost Management Strategies: Shifting Gears. The aim of the conference is to promote the discussion and development of leading edge ideas between researchers and senior practitioners.