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

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

Venue: Waseda University, Tokyo, Japan (https://www.waseda.jp/top/en)

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     Updated on September 30, 2018

                      Organizers and Donors
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Greeting from the Chair of the Board of Directors 

Welcome, and thank you for joining the APMAA community! This year, the Asia-Pacific Management Accounting Association (APMAA) holds its 14th Annual Conference (APMAA 2018) at Waseda University, Japan from October 29th (Monday) – November 1st (Thursday). With the theme of gThe Forefront of Management Accounting: Research and Practices,h APMAA 2018 attracted 130 research papers (114 parallel session papers, 4 special session papers and 12 doctoral colloquium papers). It is my pleasure to report that we received many quality papers.

APMAA was founded in 2004 and, today, has grown into one of the worldfs leading associations of scholars and specialists in the field of management accounting. We hold annual conferences every year in Asian countries and provide our members and friends the opportunity to present their research in a warm and friendly atmosphere. The main goal of our conferences is to bring together researchers and practitioners to exchange theories, ideas, techniques and experiences relating to all aspects of management and business accounting.

At APMAA 2018, we will hold a special forum entitled gManagement Accounting Research and Education in Asia Top Accounting Schools.h At the session, panelists will present the status and future developments in research and doctoral education at leading universities in Asia. The doctoral seminar this year is gHow to go through an Accounting Doctoral Program: Tips from Supervisors.h  Seminar panelists are incumbent supervisors who are tackling issues and problems that doctoral students face. In addition, we will hold the CFO Symposium by inviting top management of leading companies in Japan. I am confident that the 2018 annual conference will provide you a very good opportunity to interact face-to-face with colleagues from all over the world.

In the next three years APMAA will hold its annual conferences in Doha (2019), Kuala Lumpur (2020) and Jakarta (2021). To improve future conference quality, we are developing guidelines for authors and reviewers, in addition to the gGuidelines for Moderators, Discussants and Presenters.h The program development process in APMAA includes a variety of time-consuming tasks such as first reviewing, requesting rewrites, reviewing revised papers and notifying people of gAccepth Decisions, requesting camera-ready copies and registrations, finishing the assignment of discussants and session moderators. During the conference this year, we will hold the 2019, 2020 and 2021 conference organizersf meeting and the conference paper reviewersf meeting. Deliberations at these meetings will provide some solutions to APMAA for tackling sustainable growth.

In the past year, the conference organizing team members and APMAA directors have poured their passion and tremendous energy to lead APMAA 2018 to a success. On behalf of APMAA, I would like to express my sincere appreciation to the dedication of each of them in making this conference unique and attractive. My special thanks go to Professor Masao Tsuji, 2018 Conference Chair, Professor Tomoki Oshika and Professor Masaaki Aoki, Co-Chairs of APMAA 2018, and Professor Shoichro Hosomi, Chair of the 2018 Doctoral Colloquium. I also know well that all of you spent great amount of time and energy to make this conference a complete success. Thank you all. APMAA 2018 received donations and much support from a variety of organizations. The donations and support are highly important and valuable to us. I express sincere thanks to each of the sponsoring organizations.

There is no doubt that the 14th annual conference will be one of the most fascinating and impressive meetings in APMAAfs history because of your participation. You are the key players of APMAA 2018. Thank you again for your commitment and participation. I am sure all of us will enjoy this conference and find the 2018 Program exciting and meaningful.

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 October 29, 2018

 Susumu Ueno,Chair of the APMAA Board of Directors

  http://apmaa.org/APMAA/
 
http://s-ueno.sakura.ne.jp/APMAA_asia/
 
http://www.dab.hi-ho.ne.jp/s-ueno/APMAA_asia/

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Greeting from the APMAA 2018 Conference Chair 

On behalf of the APMAA 2018 conference committee, We are honored that the 2018 APMAA conference is held at Waseda University in Tokyo. We welcome participants from all over the world. In order to make this conference materially significant, under the guidance of Prof. Ueno, the Chair of the Board of Directors, our team here at Waseda University has cooperated with Prof. Aoki, the Chair of the Parallel Sessions, Prof. Hosomi the Chair of the Doctoral Colloquium, and Prof. Nakashima the Coordinator of the CEO/CFO Session.

It is wonderful that under the theme of gThe Forefront of Management Accounting: Research and Practicesh we received 130papers: 114 for the Parallel Sessions, 4 for the Special Sessions and 12 for the Doctoral Colloquium. It is worth noting that about half of the submitted papers are from outside of Asia. Also, I am very glad to hear from the reviewers that the quality of the papers has gotten higher. I hope that all of the papers will reach widespread acceptance in management accounting research.

As you may agree, we believe that Waseda University is the birthplace of modern management accounting in Japan. Professor Yasubei Hasegawa of Waseda University published Research on Budgetary Control in 1930 and Study on Standard Costs in 1931. These monumental works were born shortly after the publication of two world-famous books: one was Budgetary Control by James O. McKinsey published in 1922, and the other was Standard Costs: Installation, Operation and Use by G. Charter Harrison published in 1930. Since then the times have passed and the members of the current Waseda team are second or third generation disciples after Dr. Hasegawa raised his first generation of disciples. We regard ourselves as following in his footsteps.

It has been argued that management accounting theories have had a relatively limited impact on practice as the practice-research gap exists in management accounting. How can we close the practice-research gap so as to apply the research outcomes to actual management situations effectively? I think management accounting must always be inextricably tied to the actual organizational environment for which it is intended to work. This idea suggests that lots more research should be made to better understand the complexity of practice in an imperfect world. There exist many areas for researchers to explore among the related disciplines. I think that it is important for management accountants to focus more on creating organizational values.

Nowadays, as a major role of management accounting, the ability to manage organizational value is expected to be strengthened. I believe that management accounting is essential for developing sound corporate and business strategy. Generally, without a sound financial strategy, business strategies are not well implemented. In short, business strategy and financial strategy are tightly interlinked. The Chief Financial Officer (CFO) fulfills the role of merging corporate strategy and financial strategy. In other words, the CFO is expected to be a bridge between the strategic and business focus of the business division and the financial requirements of corporations and investors. It goes without saying that the CEO is also responsible for the company's ordinary financial decisions and financial reporting. I conclude that the CFO is expected to take the lead in developing a value-creating corporate strategy for an organization while working with the CEO and the heads of the business units to build a value-management capability throughout the organization.

On the other hand, observing the recent cases of fraudulent financial reporting in the so-called prestigious companies, I realize that the roles of a controller and an internal auditor need to be reshaped. We should not fault them for thinking foremost about financial reporting and regulatory compliance. These are their traditional jobs, but their modern functions need to tie traditional activities more closely to the organizationfs strategic objectives and risks. That is why the committee set up the CFO / controller session on the second day of the conference. It is very fortunate that we have prominent speakers as top professionals in these fields mentioned above. We will learn about these topics at the session.

Let us proceed together on the road to make APMAA a principal world-wide organization in management accounting. Please join us by making sure that it is not just a dream.

Masao Tsuji

Chair of APMAA 2018 Conference

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                                                          APMAA 2018 Conference Organizing Committee

Name

E-mail

Masao Tsuji (Chair of APMAA 2018), Professor emeritus, Waseda University

mtsuji@waseda.jp

Tomoki Oshika (Co-Chair of APMAA 2018),  Professor, Waseda University

oshikat@waseda.jp

Masaaki Aoki (Co-Chair of APMAA 2018: Parallel session program, CMT) Professor, Tohoku University

maoki@econ.tohoku.ac.jp

Shoichiro Hosomi (Chair of 2018 Doctoral Colloquium) Professor, Tokyo Metropolitan University

 hosomi@tmu.ac.jp

 

                    Donors and Supporters to APMAA 2018
Thank-you to our very generous donors and supporters. Their
donations make a crucial difference to APMAA 2018.  audiences. 

APMAA2018 Conference is supported by

²       Waseda Business School              NUCB Business School

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APMAA2018 Conference is sponsored by Domestic Organizations.

² Academics:

Japan Accounting Association and Japanese Association of Management Accounting

² Audit Corporations:

KPMG AZSA LLC,  Deloitte Touche Tohmatsu LLC, PricewaterhouseCoopers Aarata LLC,  Ernst & Young ShinNihon LLC, BDO Sanyu & Co.,  and  PKF Hibiki Audit Corporation,

² Tax Accountant Corporation:

SeishinShisei & Co.

² Institute: The Institute of Internal Auditors, Japan
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²      APMAA2018 Conference is sponsored by IMA.
 
Institute of Management Accountants

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