APMAA News No.14: October 1, 2013 --http://apmaa.asia/ 1 Asia-Pacific Management Accounting Association Contents of APMAA News No.14: October 1, 2013 1. APMAA President’s Message 2. Information about the 2013 Annual Conference in Japan 3. President’s Award Recipients 4. Message from the 2014 Annual Conference Host School in Thailand 5. APMAA 2013 Executive Council and Steering Committee 6. Travel Information for the 2013 Annual Conference 1. PRESIDENT’S MESSAGE Message from APMAA President! Dear APMAA members, The Asia-Pacific Management Accounting Association (APMAA) invites you to the 9th (2013) conference and the 2013 PhD Colloquium. They are co-organized by the Asia-Pacific Management Accounting Association (APMAA) and APMAA Japan. 2013 APMAA Conference in Japan Established in 2004, the Asia-Pacific Management Accounting Association (APMAA) has grown to be one of the leading associations of scholars and professions in the field of management and accounting because of the dedication and contributions of all its members. I am very happy to announce that the 2013 conference will have more than 70 presentations. On Friday November 1, we have a Ph.D. colloquium with 6 presentations. On Saturday, we
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APMAA News No.14: October 1, 2013 --http://apmaa.asia/
1
Asia-Pacific Management Accounting Association
Contents of APMAA News No.14: October 1, 2013
1. APMAA President’s Message
2. Information about the 2013 Annual Conference in Japan
3. President’s Award Recipients
4. Message from the 2014 Annual Conference Host School in Thailand
5. APMAA 2013 Executive Council and Steering Committee
6. Travel Information for the 2013 Annual Conference
1. PRESIDENT’S MESSAGE
Message from APMAA President!
Dear APMAA members,
The Asia-Pacific Management Accounting Association (APMAA) invites you to the 9th
(2013) conference and the 2013 PhD Colloquium. They are co-organized by the Asia-Pacific
Management Accounting Association (APMAA) and APMAA Japan.
2013 APMAA Conference in Japan
Established in 2004, the Asia-Pacific Management Accounting Association (APMAA) has
grown to be one of the leading associations of scholars and professions in the field of
management and accounting because of the dedication and contributions of all its members. I
am very happy to announce that the 2013 conference will have more than 70 presentations.
On Friday November 1, we have a Ph.D. colloquium with 6 presentations. On Saturday, we
APMAA News No.14: October 1, 2013 --http://apmaa.asia/
2
will have Plenary Talks and an Invited Talk, a Panel Session and Competitive Paper Sessions.
On Sunday November 3, we have more than 50 paper presentations at Competitive Paper
Sessions and Interactive Paper Sessions. The conference is expected to attract about 70
international participants from around the world. Participants are from a variety of countries
including Australia, Canada, China, France, Hong Kong, Indonesia, Japan, Malaysia,
Mongolia, New Zealand, Oman, Poland, Qatar, Sweden, Taiwan, Thailand, UAE, and Yemen.
One of the great benefits obtained from the APMAA Annual Conference participation is the
mentoring nature of our review and discussion process. It is our great honor to announce that
the quality of accepted papers is as high as at major international accounting conferences. I am
so proud of everyone’s efforts. I believe that the new ideas presented here will stimulate
research and practice in many disciplines.
Nagoya is the center of Japan's third largest metropolitan region, known as the Chūkyō
Metropolitan Area. Nagoya's main industry is the automotive business, and many Japanese
automotive companies are based there. Toyota Motor Co. is headquartered in Nagoya and
Mitsubishi Motors has an R & D division in nearby Okazaki. Many Japanese automotive
suppliers such as Denso, Aisin Seiki Co., and Toyota Boshoku etc. are headquartered near
Nagoya (http://en.wikipedia.org/wiki/Nagoya).
The 2013 Conference received a significant grant from the Goodman School of Business at
Brock University, Canada. I appreciate their generous gift to us. The Goodman School is a
partner in fulfilling our mission. The grant money will be used to support the Ph.D.
Colloquium and Welcome Reception on Friday Night, November 1. Thank you Professor
Scarbrough for your effort in assisting APMAA to receive the grant. The 2013 Conference
received donations from Japan Accounting Association (日本会計研究学会) also.
Finally, I would like to express my sincere appreciation to the devotion of the members of the
9th APMAA Conference Organizing Teams and APMAA Japan in making this conference
unique and interesting through the blend of different kinds of programs to cater to the different
palates. There is no doubt that the 9th Conference will be an impressive meeting.
We hope you will enjoy and find the 2013 program exciting.
Best regards,
Susumu Ueno
President, Asia-Pacific Management Accounting Association
Prof. Ueno; Prof. Omar, Chair, PhD Colloquium Committee)
1:20 p.m.-4:00 p.m. Sessions at First and Second Conference Rooms
First Conference Room
①1.20-2.10; ②2.10-3.00; 10 min. break; ③3.10-4.00
Moderator: Normah Omar, Universiti Teknologi MARA, Malaysia
ID49 The Moderating Effects of Budgetary Slack on the Relationship between Professionals’
Attitudes and Ethical Behaviours: From Control Package Perspective Nobuya Fujiwara, Kobe
University, Japan
Adviser Paul Scarbrough, Brock University, Canada
ID56 Participative Budgeting: Psychological Contract, Shared Financial Interest, and Honesty in Budget Reporting Dini Rosdini, Padjadjaran University, Indonesia
Adviser Grahita Chandrarin, University of Merdeka Malang, Indonesia
ID78 National culture and Management Control Systems Wooseok Suh, Nagoya University, Japan
ID103 Some Thoughts On Cost of Quality Reporting (Accounting for Quality Management) Lin
Zhijun , Hong Kong Baptist University, Hong Kong
ID104 Challenges for Management Accounting: Issues in Theory and Practices Jimmy Y.T. Tsay,
Professor Emeritus National Taiwan University, Taiwan
APMAA News No.14: October 1, 2013 --http://apmaa.asia/
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3.00-4.30 Competitive Paper Session Nov. 2-2
①3.00-3.45 (30 min. presentations with 15 min. discussion)
Moderator Dyna Seng, University of Otago, New Zealand
ID70 Impacts of Organisational Capital on Corporate Performance and Future Task Shoichiro
Hosomi, Tokyo Metropolitan University, Japan ②3.45-4.30 (30 min. presentations with 15 min. discussion).
Moderator Prapaporn Kiattikulwattana, Chulalongkorn University, Thailand
ID43 Market orientation, nonfinancial performance measures, and performance: Evidence from Thailand Sirilak Bangchokdee, Prince of Songkla University, Thailand
4.30-5.20 Talk (40 min. presentations with 10 min. Q&A)
Moderator: Shogo Kimura ([email protected]), Nagoya University, Japan
ID52: Essence of Toyota Production System and progress toward the future Masatoshi Naito, Toyota
Motor Corporation, Japan
Second Lecture Room
1.00p.m.-2.40p.m: Competitive Paper Session Nov.2-1
①1.00-1.50; (30 min. presentations/15 min. discussion/5 min. Q&A)
Moderator Nobuo Yazawa Beppu University, Japan
ID12 Strategic performance measurement system, slack and strategic planning as determinants of
different aspects of organizational performance: Evidence from an Asian Context, Said Elbanna,
Qatar University, Qatar; Ahmed Abdel-Maksoud , United Arab Emirates University, UAE.
②1.50-2.40 (30 min. presentations/15 min. discussion/5 min. Q&A)
Moderator Nam Sang Cheng, Singapore Management University, Singapore
ID18: The Measurements and Determinants of Budgetary Slack: The Empirical Evidence of Listed
Companies in Thailand Pornpan Damrongsukniwat (Kasetsart University), Danuja Kunpanitchakit
3.00p.m.-5.20p.m Competitive Paper Session Nov.2-3 (3 papers)
①3.00-3.45(30 min. presentations, 10 min. discussion, 5 min. Q&A)
Moderator Naoyuki Kaneda, Gakushuin University, Japan
ID65 CROSS-BORDER M&AS AND FIRM VALUE: A COMPARISON OF CHINA- AND US-JAPAN
M&AS Keisuke Chikamoto, Ministry of Land, Infrastructure, Transport and Tourism Fumiko
Takeda, University of Tokyo; Mariko Watanabe, Institute of Developing Economies, Ai Yokoyama,
University of Tokyo, Japan
②3.45-4.30 (30 min. presentations,10 min. discussion, 5 min. Q&A) 9/12
Moderator Chiungfeng Ko, Soochow University(SCU, 東呉大学), Taiwan.
ID68 The Effect of Corporate Governance on Credit Ratings: Evidence from China's Bond Market
Chao Chen, Fudan University, Beini Zhang (Fudan University) China
③ 4.35-5.20(30 min. presentations, 10 min. discussion, 5 min. Q&A)
Moderator Sekar Mayangsari, Trisakti University, Indonesia
ID90 Firm Characteristic, External Audit Service And Financial Performance: An Empirical Study On Cooperative In East Java – Indonesia Oyong Lisa, STIE Widya Gama Lumajang; Grahita
Chandrarin, University of Merdeka Malang; Edi Subiyantoro, University of Merdeka Malang,
Indonesia
17.40 p.m.-19.40 p.m.Banquet (at Seikyo Restaurant, Nagoya U.)
Moderator: Yiming Hu, Shanghai Jiao Tong University, China
ID30 The Effect Of Board Of Commissioner Effectiveness And Family Ownership On Diversification
Strategy And Firm Value Ancella Hermawan (Universitas Indonesia) , Alusnaria Dahlia (Universitas
Indonesia), Indonesia (present ID31 also) 3.5
ID69 The Losses on Operational Risks and its Risk Assessment – Study on Taiwan’s Electronic
Industry Chiungfeng Ko, Soochow University (SCU, 東呉大学), Taiwan
ID13: The Reputation Building of Financial Analysts: Evidence from Chinese Capital Markets
Yiming Hu (Shanghai Jiao Tong University) and others, China
3CPS-3 (Management accounting)
Moderator Elsie Chan, Australian Catholic University, Australia
ID85The Intervening Impact of MAS Effectiveness on the relationship between Information Quality and Organization Performance in Libyan organizations Naser Ghanem, UITM, Suzana Sulaiman,
Universiti Teknologi MARA, Malaysia Wee Shu HUI, UITM, Malaysia
ID48 An empirical investigation of the effects of customer satisfaction on financial performance
ID31 The Effect of Non-Financial and Financial Indicators on Profitability of Conventional Banks in
Indonesia Ancella Hermawan, Universitas Indonesia; Patricia Hendrawirawan, University of
Indonesia, Indonesia (present ID30also)
3CPS-4 (Financial Reports/performance)
Moderator: Chao Chen, Fudan University, China
ID75 R&D Spending, Ownership Structure and Firm Performance: Evidence from China Chao Chen,
Fudan University, China (present ID68, ID75)
Discussant: Sriya Kumarasinghe, University of Otago, New Zealand
APMAA News No.14: October 1, 2013 --http://apmaa.asia/
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ID88: Corporate Social Responsibility Disclosures and Performance in Japanese Companies Mitchell
Will, Crowe Horwath, Dunedin, New Zealand; Sriya Kumarasinghe, University of Otago, New
Zealand; Yasuo Hoshino, Aichi University, Japan
Discussant Chao Chen, Fudan University, China
3CPS-5 (Mathematical modeling) Moderator Atsushi Shiiba, Osaka University, Japan
ID59 An environmental decision-making model for electrical and electronic equipment production, Presented Wen-Hsien Tsai, National Central University; Tsen-Shu Tsaur, National Central University;
Yu-Wei Chou, National Central University; Jau-Yang Liu, Chinese Culture University; Jui-Ling Hsu,
Feng Chia University.Taiwan
ID58 Intrafirm Coordination through Transfer Pricing under Managers' Sequential Decisions Kenji
Matsui, Kobe University, Japan
3CPS-6 (Auditing)
Moderator Masumi Nakashima, Fukushima College, Japan
ID33 A Preliminary Survey Of Ethical Behavior In The Accounting Profession Meng Zhang, Help
University; Kiew Heong Angel Yap, Help University; Teck Heang Lee (Presenter), HELP University,
Malaysia ID36 Professional Characteristics And Audit Successes Of Thai Cpas: The Effect Of Free Flow
Accountancy Services In Aec Kulwadee Lim-u-sanno, Prince of Songkla University; Narisa
Thongmanee, Prince of Songkla University, Thailand
ID15: Legitimacy, legality, and accountability in cross-border audits of development NGOs Thomas
Ahrens, United Arab Emirates University; Frank Fabel (Fabel, Werner & Schnittke GmbH, FWS) ,
Rihab Khalifa, United Arab Emirates University, United Arab Emirates (present ID14)
3CPS-7 (Fraud, Public Sector accounting)
Moderator: Normah Omar, Universiti Teknologi Mara, Malaysia
ID20: The Influence Of Fraud Triangle Upon The Existence Of Financial Statement Fraud Lutfiana
Hermawati Murtanto, Trisakti University, Indonesia
ID40 Debates on Accrual Accounting in the Public Sector: A Discrepancy between Practitioners and Academicians Marissa Hassan, Nagoya University, Japan
ID51 Financial Fraud Detection Mechanism through Ratio Analysis Normah Omar, Universiti
Teknologi MARA, Malaysia
(3IPS-A) Interactive Paper Sessions-A (20 papers) 1.30-3.30 Interactive Paper Sessions A (3 papers per session 25 min. presentation + 5
min. discussion + 5 min. Q&A; Presenters = Discussants (A=B, B=C, C=A)
1.30-2.05, 2.10-2.45; 2.50-3.25
3IPS-A1 (mathematical model)
Moderator: Kenji Yasukata, Kinki University, Japan
ID46 A Theoretical model to solve cost shifting problem presented by Khondaker Mizanur,
Rafiuddin Ahmed , James Cook University; Chris Leggett, James Cook University, Australia,
Khondaker Mizanur Rahman, Nanzan University, Japan
ID32 Why do some business firms not rely on financial measures to resolve incentive problems?
Michiko Ogaku, University of Tsukuba, Japan
ID61 The Joint Product Decision on the Environmental management Model by using Green Chemistry and Engineering for Pharmaceutical Industries, Presented by Chu-Lun Hsieh Wen-Hsien Tsai,
National Central University; Chu-Lun Hsieh, National Central University, Taiwan
3IPS-A2 (Management accounting/ modeling)
Moderator Bi-Huei Tsai, National Chiao Tung University, Taiwan
APMAA News No.14: October 1, 2013 --http://apmaa.asia/
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ID63 Applications of the Lotka-Volterra Model in Carbon Dioxide Emissions Bi-Huei Tsai,
Chiao,Tung University, Taiwan
ID84 Providing Learning Incentives and the Use of a Multi-purpose Performance Measure
Yasuhiro Mazda, Tohoku University, Japan
ID91 Breakeven Calculation: A New Approach Nam Sang Cheng, Singapore Management
Moderator: Tomasz Tomasz Wnuk-Pel, Łódź University, Poland
ID14: Strategies of action that underpin organizational institutions: A field study of influential management control and quality management practices Thomas Ahrens, United Arab Emirates
University, UAE (present ID15)
ID28 Management Accounting System Change In Developing Countries Tomasz Wnuk-Pel, Łódź
University, POLAND
ID73 Lean Healthcare and Ontario Case Costing - An examination of Strategic Change and Management Accounting Systems Jan Alpenberg, Linnaeus University, Sweden; Paul Scarbrough,
Moderator Masumi Nakashima, Fukushima College, Japan
ID22 Ethical Ideology and its influence on dysfunctional PMS behavior Noor Liza Adnan, UiTM;
Che Zuriana Mohammad Jamil, Universiti Utara Malaysia; Nor Nor Azila Mohd Nor, Universiti Utara
Malaysia, Malaysia
ID34 Determinants of Tone at the Top -Evidence from Japan- Masumi Nakashima, Fukushima
College, Japan; David Ziebart, University of Kentucky, USA.
ID37 The Impacts of Using Absorption Costing as a Basis for Product Costing in the Externally
Reported Financial Statements: An Examination of Annual Inventory Adjustment among Companies with Different Capital Intensity from 2003-2011 Kitty Yongvanich, Ramkhamhaeng University,
Thailand
3IPS-A6 (Governance, Internal Control)
Moderator Gregory Wegmann , University of Burgundy, France
ID62 The Internal Audit Performance: The Effectiveness of ERM and IT Environments Ya-Fen Lee,
Wen-Hsien Tsai, National Central University; Hui-Chiao Chen, National Central University; Ya-Fen
Lee, National Central University, Taiwan
ID25: Sustainable Development As A Performance Concept – Comparative Analysis Of Corporate
Social Responsibility Reports From Automobile Manufacturers And Airline Companies Gregory
Wegmann, University of Burgundy; Benoït Pigé, University of Franche-Comté; Viet Ha Tran Vu,
University of Picardie - Jules Verne, France
ID83 An Integration of ASEAN Corporate Governance Scorecard into Corporate Governance Requirements for Listed Firms in the Stock Exchange of Thailand Prayoon Tosanguan, Rangsit
University,Thailand
APMAA News No.14: October 1, 2013 --http://apmaa.asia/
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3IPS-A7 (Islamic Bank and accounting)
Moderator Ahmed Abdel-Maksoud, United Arab Emirates University, UAE
ID74 Earnings Quality and Islamic Products: A Comparative Study of Conservatives, Moderates, and Liberals Khaled Aljifri, United Arab Emirates Universit; Sunil Khandelwal,Wolters Kluwer Financial
Services ,UAE
ID 21 Analysis Of The Introduction Of Islamic Finance In Japan: Need For Islamic Internal Control Akihiro Noguchi, Nagoya University; Mehriban Ahmadova, Nagoya University, Japan
Discussant: Khaled Aljifri, United Arab Emirates University, UAE
(3IPS-B) Interactive Paper Sessions-B (15 papers)
3.40-5.30 Interactive Paper Sessions B (3 papers per session 25 min. presentation + 5 min. discussion
+ 5 min. Q&A; Presenters = Discussants (A=B, B=C, C=A)
3.45-4.20, 4.20-4.55, 4.55-5.30
3IPS-B1 (Management Accounting)
Moderator Yoshiyuki Nagasaka, Konan University, Japan
ID60 Conjoining a Balanced Scorecard with ERP: A Case Study of Auto Dealer Management Systems
(presented by Chuan-Tu Chen, Wen-Hsien Tsai, National Central University, Chuan-Tu Chen,
Soochow University; Gary Kleinman, Montclair State University; Picheng Lee, Pace University; Wen-
Pei Tsao, Soochow University,Taiwan
ID71 Performance Of Ict Industry In Six Asian Countries Mohd Fazli Mohd Sam, Aichi University &
UTeM: Yasuo Hoshino, Aichi University & University of Tsukuba, Japan
ID77 The Implementation Of Target Costing In Thailand: Case Studies
ID97 Budgeting Control and Risk Management Institutionalization: Field Study in Chinese company
Yuanlue Fu, Xiamen University; Chenxi Fu, Dalian University of Technology, China
ID96 The Rise and Fall of Activity Based Costing in Japan HIROSHI OZAWA, Nagoya University,
Japan; Anura De Zoysa, University of Wollongong, Australia
3IPS-B4 (CSR)
Moderator Nobuo Yazawa, Beppu University, Japan
ID81 Role of Management Accounting Practices in Creating Values : A case study of Asia Highway
Ibrahim kamal Abdul rahman, Universiti teknologi MARA, Mohd Nur Hakim Bahaman, Universiti
Teknologi MARA, Malaysia
ID26 A Discovery of Corporate Social Responsibility Reporting on Websites in Thailand Muttanachai Suttipun, Prince of Songkla University;, Cholticha Nutpaphon, Prince of Songkla
University, Thailand
APMAA News No.14: October 1, 2013 --http://apmaa.asia/