Asia-Pacific Management Accounting Association
  APMAA 2018 Conference in Tokyo (official site)

October 29th (Monday) – November 1st (Thursday), 2018

Venue: Waseda University, Tokyo, Japan (

Conference Program   Registration    Accommodations & Venue    Organizers & Donors  
Status of Your Submitted Paper     Proceedings Papers
Guidelines for Presenters and Discussants  
Call for Papers   Doctoral Colloquium@ Paper Submissions



  Updated on December 26, 2018

 Conference Program

The APMAA research sessions comprise two panel sessions, competitive paper sessions and development paper sessions. We provide guidelines for presenters, moderators and discussants who play core role in parallel sessions.



From: Microsoft CMT <>
Sent: Saturday, September 22, 2018 6:31 AM
Subject: (very important) Assigning discussant and moderator positions

We have completed the proposed parallel session presentation schedule and already uploaded its PDF file in open the PDF file as soon as possible and confirm your session data including the email address.
Almost all presenters have been assigned the role of a discussant of the paper presented in his/her session. Some have been assigned the moderator role of his/her session also. The Guidelines for Presenters, Moderators and Discussants are in
About the change of role, please talk to each other within the session. The PDF provides you the email addresses of all presenters, discussants and moderators. Would you please inform me the final result in a few days, say, by September 25 if your session has any change? If you need a camera ready copy, please directly request and receive it from the presenter by email.  
Since we are under strict time constraints, we must go through this process in a few days. I would appreciate it if you accept this proposed schedule as it is. 

Prof Dr Susumu Ueno, Chair of the APMAA Board



  CP=Competitive Paper Sessions (15 min. presentation, 10 min. discussion, 5 min. Q&A) 
  DP=Development Paper Sessions (15 min. presentation, 10 min. discussion, 5 min. Q&A) 

  DC=Doctoral Colloquium (20 min. presentation, 15 min. discussion, 5 min. Q&A) 



Room 1

Room 2

Room 3

Room 4

Room 5

Room 6

October 29            




Board Meeting


DC1 2papers 


DC2 2papers


DC3 2papers



Opening/ Picture taking










*Special Session T
 (Asia Top Schools)






DC4 2papers


DC5 2papers


DC6 2papers



 Doctoral Seminar















Welcome Reception at Rihga Royal Hotel  


October 30   



6, 138




101, 42



100, 59









*Special Session U(Evolution)




149, 102










CFO Symposium at Ibuka Hall     





Conference Dinner at Rihga Royal Hotel


October 31 







36, 10,14 
























12.30-13.30 Executive Meeting













2019, 2020  & 2021 organizersf meeting













2019, 2020 & 2021 reviewersf meeting


Farewell Party at Rihga Royal Hotel  

November 1


Company Visits


 *Special Session T (13.30-15.00, Oct.29): Prof. Jimmy Tsay moderates the forum, tentatively entitled gManagement Accounting Research and Education in Asia Top Accounting Schoolsh ((Panelists: Prof. Shuen-Zen Liu, National Taiwan University; Prof. Iny Hwang, Soul National University; Prof. Yasheng Chen, Xiamen University; Commentator: Prof. Michael Tse, Chairman of Institute of Certified Management Accountant, Australia).

*Special Session U (10.20-11.50, Oct. 30):  This session is a structured session focusing on the management accounting evolution.  Interesting findings from the management accounting evolution research projects conducted in four different countries – China, Malaysia, Thailand and Vietnam will be presented.  Presenters are Prof. Kanibhatti Nitirojntanad, Prof. Kanitsorn Terdpaopong (Thailand), Prof. Normah Omar (Malaysia), Prof. Robert C. Rickards and Prof. Rolf Ritsert (Germany).

Program (Events of Day 1, 2, 3 & 4)   

Events on Day One (October 29: International Conference Center)


08.30- 18.30 Registration (International Conference Center; Rihga Royal Hotel)

09.20-11.00 Board of Directors Meeting

09.30-10.50 Doctoral Colloquium (20 min. presentation, 15 min. discussion, 5 min. Q&A)

11.20-12.00 Opening Ceremony/Picture taking


13.30-14.50 Doctoral Colloquium (20 min. presentation, 15 min. discussion, 5 min. Q&A)

13.30-15.00 Parallel Session (15 min. presentation, 10 min. discussion, 5 min. Q&A)

13.30-15.00 Special Session T (Asia Top Accounting Schools)

15.00-15.30 Afternoon Break

15.30-16.30 Doctoral Seminar

15.30-17.00 Parallel Session (15 min. presentation, 10 min. discussion, 5 min. Q&A)

17.40-20.00 Welcome Reception at Rihga Royal Hotel 














Events on Day Two (October 30: International Conference Center)


08.30- 18.30 Registration (International Conference Center; Rihga Royal Hotel)

09.00-10.00 Parallel Session (20 min. presentation, 5 min. discussion, 5 min. Q&A)

10.00-10.20 Morning Break
10.20-11.50 Parallel Sessions (20 min. presentation, 5 min. discussion, 5 min. Q&A)

10.20-11.50 Special SessionU

11.40-12.50 Lunch for All

12.50-17.00 APMAA 2018 CFO /Controller Symposium at Ibuka Masaru Memorial Hall in the International Conference Center.@

13.00-14.00 Plenary (CFO) Session (Presentation plus Q&A) 

14.00-15.10 Controller Panel Session (sponsored by The Institute of Internal Auditors Japan) 

15.10-15.30 Afternoon Break

15.30-17.00 CEO/CFO Panel Session

17.40-20.00 Welcome Reception at Rihga Royal Hotel 




Events on Day Three (October 31: International Conference Center)  

08.30- 14.00 Registration (International Conference Center; Rihga Royal Hotel)

09.00-10.30 Parallel Sessions (15 min. presentation, 10 min. discussion, 5 min. Q&A)

09.00-10.30 Development Paper Sessions (15 min. presentation, 10 min. discussion, 5 min. Q&A)

10.30-10.50 Morning Break

10.50-12.20 Parallel Sessions (15 min. presentation, 10 min. discussion, 5 min. Q&A)

12.20-13.50 Lunch for All

13.50-15.20 Parallel Sessions (15 min. presentation, 10 min. discussion, 5 min. Q&A)

15.20-15.40 Afternoon Break

15.40-17.10 Parallel Sessions (15 min. presentation, 10 min. discussion, 5 min. Q&A)

17.40-20.00 Farewell Meeting at Rihga Royal Hotel  


Events on Day Three (October 31: Conference Room 3, F4, 11th Building)
12.30-13.30 Executive Meeting with lunch

13.50-15.20 The 2019, 2020 & 2021Conference Organizers Meeting

15.40-17.00 The Conference Paper Reviewers Meeting




Events on Day Four (November 1)

 One-day tour to factories for international participants@


     Special Session T:

Management Accounting Research and Education in Asia Top Accounting Schools

    Tsay, Yang-Tzong,
Professor Emeritus, National Taiwan University,                                  
The APMAA 2018 Annual Conference is not far away from now. This year we have received many quality papers to be presented and have a good number of participants from domestic and foreign countries to join the conference. We think this is a great opportunity than ever before for educators and scholars in the region to share with each other not only their own but also their institutions experience in teaching and doing research in management accounting, with a hope of promoting better understanding of and quick learning from each other. 

The Conference Organizing Committee has planned to hold a special forum entitled gManagement Accounting Research and Education in Asia Top Accounting Schoolsh, in which 3 prominent professors are invited to serve as panelists in the Forum sharing with the audience the current status and future developments in management accounting education and research in their respective university. Another professor with global perspectives is invited to help us summarize and comment on the above three presentations in this Forum. The panel discussions are deemed to be very interesting and valuable. 

This will be a first forum of its kind in APMAAfs history. Definitely we know that there are many more top Accounting Schools in Asia. Due to time constraint we couldnft invite more professors and top accounting schools to make presentations in the Forum. However we encourage you to participate in the discussions. And hope that we can continue forum of this kind in the future so that more educators and researchers can exchange ideas for future growth.

 The Forum is scheduled on October 29, 13:30-15:00. Each presenter and the commentator will have 15-20 minutes to make his presentation or comments. Before we conclude the forum, we will reserve some time for interactions between the panelists and the audience. 


TSAY, Jimmy, Professor Emeritus, National Taiwan University



CHEN, Yasheng, Professor, Xiamen University

HWANG, Iny, Professor, Seoul National University

LIU, Shuen-Zen, Professor and Chairman, National Taiwan University



TSE, Michael, Chairman, Institute of Certified Management Accountants, Australia


Special Session II: Stage of Management Accounting Evolution (SMAE) in Asia

 The APMAA Collaborative Research Project team on Stage of Management Accounting Evolution (SMAE) in Asia (A multiple-year project started in 2017) made an interim-report. A signing ceremony was conducted among team members as the photo shows. Papers related to practices in Thailand, Malaysia, Vietnam and China were reported.


  Rough timeframe for the research team.


Each research team conducts the research and writes manuscripts

Meet in Thailand – Following up the project

Conduct comparative study in the same time with writing a chapter of each national MAP by each research team

Each country send the chapter

Combined book chapter

Meet in Qatar



Manuscripts written



Comparative papers



1st Draft of the book chapter



















 Doctoral Seminar

How to go through an Accounting Doctoral Program: Tips from Supervisors  
15.30-16.30, 29th October 2018

Objective: During the seminar, doctoral students could obtain valuable tips from panelists about how to go through an Accounting Doctoral Program. Panelists are incumbent supervisors who can address issues and problems that PhD students have to face and will provide answers based on their rich experiences.  


The seminar will focus on five

@a.writing a good proposal and a dissertation,

@b.establishing trust with professors and class mates,

@c.publishing dissertation on a scholarly journal,

@d.getting a position in an academic institution,

@e.balancing family and doctoral degree.


prof. Wnuk-Pel, Tomasz (University of Łódź, Poland,







prof. Hosomi, Shoichiro, Tokyo Metropolitan University, Japan

prof. Sriyalatha Kumarasinghe, University of Otago, New Zealand

prof. Lin, Hsaio-Lun Lin, National Taipei University, Taiwan

prof. Mimba Ni Putu Sri Harta, Udayana University, Indonesia


Profiles of Practitioner Speakers at the CFO /Controller Symposium

Mike Nishiyama, Representative Executive Officer, Senior Vice President and Executive Officer, CFO of Hitachi, Ltd
 (  쏊\s@sꖱCFO@@{ R@H)
 Mr. Nishiyama has extensive experience in Accounting, Finance, Internal Control, M&A, and Management in Hitachi group companies in Japan and the United States since he joined Hitachi in 1979. His work experience includes the followings: Director, Hitachi America, Ltd. (San Francisco); CFO, Hitachi PC Corporation (San Jose); Senior Director, Hitachi Global Technologies, Inc. (San Jose), General Manager, Finance Department, Hitachi, Ltd. (Tokyo); CFO, CPO, Hitachi Cable, Ltd. (Tokyo); President, Cable Materials Company, Hitachi Metals, Ltd. (Tokyo); CFO, CIO, CHRO, Hitachi Metals, Ltd. (Tokyo).  He earned a Bachelor of Economics from Tohoku University in 1979, a Master of Business Administration degree from Georgia State University in 1990.

Kazuhisa Fujita, Senior Vice President, General Manager for Internal Audit Dept. of Mitsubishi Corporation ( OHЁ@@č@cav)
After graduating with an LL.B. of the University of Tokyo, in March 1985, Mr. Fujita joined a Japanese leading trading company, Mitsubishi Corporation in Tokyo, Japan. He hold LL.M., University of Cambridge (1992), and completed Advanced Management Program, Harvard University (2009). He occupied the professional positions mainly in Legal Dept. for 33 years in Mitsubishi Corporation. In Jul. 2010, Mitsubishi Corporation took him the position for General Manager of Legal Dept. After 7 yearsf contribution to this positon, he has served as Senior Vice President, General Manager for Internal Audit Dept. of Mitsubishi Corporation. Now, he has also served as the following positions.; Director, the Institute of Internal Auditors-Japan, Commissioner, Arbitration Committee, ICCJ(International Chamber of Commerce Japan), and Director, the Foundation for Research in Civil Dispute Resolution.

Yasumi Taniguchi,  Country Market Leader of Protiviti Japan ( Protiviti LLP.  {\@}l[WOEfBN^[@J)
Ms. Taniguchi leads Protivitifs Japan governance, risk management, internal control and Internal Audit and Financial Advisory practices.  She is a founding Managing Director of Protiviti Japan. Ms. Yasumi was named as one of top 13 Women Leaders for the 2015 Women Leaders in Consulting Award by Consulting Magazine. Ms. Yasumi has led several Sarbanes-Oxley engagements of Japanese US SEC registered companies. She also coordinated overseas US and J-SOX engagements with Protiviti international offices for many leading Japanese international companies. She has built and managed a successful team of professionals in Japan while coordinating global teams in US, Europe, China, India Brazil, and other locations over past 15 years extending Protivitifs relationships and capabilities. Prior to joining Protiviti, Ms. Yasumi spent over 15 years with Arthur Andersen serving in both the US and in Japan. She performed financial statement audits and due diligence work for Japanese companies in the US and with large US global companies with her US CPA certificate.

Yoshimasa Ogino,  Executive Vice President, Representative Director & Member of the Board, CFO of AKEBONO BRAKE INDUSTRY CO., LTD. (   u[LHƁij\𕛎ВCFO@ D)
Shortly after graduating with a Master of Science degree in Electrical Engineering from Shizuoka University in Shizuoka, Japan in March 1975, Mr. Ogino joined a Japanese leading trading company, Itochu Corporation in Tokyo, Japan. With 29 yearsf experience in ITOCHU Corporation, he occupied the professional, managerial and executive positions in the business management in Japan, Middle East, South East Asia, USA, and Australia. During his employment with ITOCHU Corporation, he earned a Master of Business Administration degree from the University of Chicago in Illinois in June 1984. In July 2004, he joined Akebono Brake Industry CO., LTD in Saitama, Japan. He has served in executive positions in various segments; corporate planning, administration, human resources, finance, accounting, investor relations, public relations, after market, and also top management of operations in the USA, Europe and Asia. Now, he focuses on Finance & Accounting as CFO.

Ryohei Yanagi, Ph. D.  Chief Financial Officer, Eisai Co., Ltd.  ( G[UCij햱sCFO Ǖ).  Certified Management Accountant, Visiting Professor, Waseda University, Visiting Professor, Toyo University
Dr. Yanagi holds a Ph.D. in economics from Kyoto University, Japan. He also obtained an MBA with distinction from Thunderbird Graduate School of Global Management, Arizona, USA. In connection with corporate value enhancement activities in Japan, he has been one of the drafting members of METIfs gIto Reviewh (Japanese version of Kay Review) and was instrumental in establishing the gROE 8% guidelineh. He has also gathered evidence and advised the TSE on corporate disclosure and governance to promote improvement of the earnings guidance system and IFRS adoption and disclosure. He is also a member of the ICGN Disclosure and Transparency Committee since September 2017. He was selected as the Best CFO in Japanfs healthcare sector in 2016 and 2017 by Institutional Investor whereas ranked in the Top 10 CFOs by Forbes Japan for the second consecutive year as well. In addition, he was granted the Best Teaching Award 2017 by President Kamata, Waseda University. Dr. Yanagi has also written and published many books and theses on corporate governance, corporate finance, and investor relations in Japan. His new book, Corporate Governance and Value Creation in Japan, will be published from Springer in May.




Event on Day Four (November 1): Company visits

You must complete a registration/payment for the conference before requesting the bus tour seat. We offer overseas participants two types of company visits (bus tours) on Day4.

a. Bus tour to the Tokyo Works of Hitachi Kokusai Electric Inc. and  Sightseeing in Tokyo (Nov. 1)
             Rihga Royal Hotel Tokyo (9.00) Hitachi Kokusai Electric(10.00-13.30) Sightseeing Spots in Tokyo(14.30-16.30) JR Tokyo Station Rihga Royal Hotel Tokyo (17.30)   

b. Bus tour to the Akebono Brake Iwatsuki Manufacturing Co., Ltd. (Nov. 1)
      After visiting Akebono factory, we will go to Sky Tree, Asakusa, and Ginza Six for sightseeing!

     Rihga Royal Hotel Tokyo (9.00) Akebono Brake (10.00-13.00)Sightseeing Spots in Tokyo(14.00-16.00) JR Tokyo Station Rihga Royal Hotel Tokyo (17.00)     

Tokyo Works of Hitachi Kokusai Electoruc Inc.

Hitachi Kokusai Electric was formed in October 2000 from the merger of three Hitachi Group companies engaged in businesses related to video, wireless communications, and semiconductor manufacturing equipment. Since then, the company strived to build infrastructure for a safe and affluent society under our corporate statement (gHitachi Kokusai Electric Group strives to realize a society of security, safety, and happiness; creates value by applying advanced technologies; and pushes the boundaries of tomorrowh) and the Hitachi Kokusai Electric Way (g1. Customers First; 2. Global Leader; 3. Human Assets; 4. Basics and Ethics; 5. Harmony, Sincerity, and Pioneering Spirith).

The Tokyo Works
is an integrated facility that develops, designs and manufactures public communication system such as emergency communication systems and train communication systems, as well as broadcasting systems, monitoring systems, inspection equipment and other such broadcasting and video system products. Major Products : Wireless Communications and Information Systems , Broadcasting and Video Systems
32 Miyuki-cho, Kodaira-shi,TOKYO 187-8511, Japan
TEL +81 (0)42-322-3111 (Rep)
@FAX +81 (0)42-322-0313

 Akebono Brake Industry Co., Ltd.
Founded in 1929, as a dedicated brake manufacturer, Akebono has a long history of contributing to society by providing both safety and peace of mind.

Mainly through our automotive OEM disc brake pad business and other products such as disk brakes and drum brakes, Akebono has grown its automotive brake business in 12 countries around the world.

Akebono has expanded beyond our core automotive brake business into other areas, supplying brakes for motorcycles, industrial machinery and railways including Japanfs acclaimed Shinkansen.

In 2007, we began participating in Formula 1 ™ racing, the worldfs most prestigious racing event, as a technical partner of the McLaren team, and through these challenges, Akebono has continued to develop and refine its brake technology.


Akebono Brake Iwatsuki Manufacturing Co., Ltd.

Founded in 1962, Iwatsuki Manufacturing is our global mother plant where is a source of gtechnology and monozukuri-manufacturing excellenceh.

Products: disc brakes, drum brakes, brakes for rolling stocks and industrial machinery.

Number of associates: 870