Asia-Pacific Management Accounting Association

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2010 (6th) Annual Forum

 5th to 7th November, 2010                       

National Taiwan University (NTU) Taipei, Taiwan

2010年 APMAA大会記(国立台湾大学).pdf   

The Asia-Pacific Management Accounting Association (APMAA) 6th Annual Forum was held at the National Taiwan University from 5th to 7th November 2010.  It was a great success under the capable leadership of Professor Dr. Yang-Tzong Tsay, Chairman of the Forum Preparation Committee, together with the strong support of Professor Dr. Suming Lin, Chairman of the Accounting department of NTU.
Over 34 foreign delegates (from outside-Taiwan) attended the forum and 24 papers were presented in parallel sessions. The forum truly provided a friendly and sociable context in which to meet colleagues from other countries, to formulate joint research projects, and generally to keep in touch with the trends in education and research. I believe all the participants were satisfied with the 6th forum and the very warm hospitality extended to us by the hosting school, NTU. Thank you, NTU for doing such a perfect job in orchestrating the entire three-day conference. (Susumu Ueno, president of the APMAA)
Yang-Tzong (Jimmy) Tsay
,  APMAA's 6th Annual Forum Chair
Department of Accounting
College of Management
National Taiwan University
 85 Roosevelt Road Section 4

 Taipei, Taiwan 10660  


Chair: Professor Yang-Tzong Tsay




Ph.D. Colloquium Presentations



Conference Presentations



Parallel sessions


November 6 and 7

Panel Session



Plenary sessions


During welcome reception and farewell reception



At HTC Corporation

Keynote addresses


Mr. H. M. Cheng, CFO, HTC and Professor Shuen-Zen Liu, NTU




International participants


Japan 16, USA 4, Malaysia 4, China3, Hong Kong 2, Korea1, UK1, Sweden 1, Canada1, Indonesia1)

 Local participants (members)



Local participants (paid no membership fee)



NTU Taiwan University Homepage




Dear Professor Tsay and Professor Lin, 

Thank you very much for the hospitality expended to us during the 6th forum. The receptions at the first class hotels were so exciting with the best speakers and  best dishes. All the discussants were so competent. They impressed all the presenters and audiences by their adequate comments. Presenters were so happy by receiving very constructive and useful opinions from the NTU professors. The 6th forum is the best forum in our history. It will be benchmarked by all the future forum hosting schools. I can never thank you enough for your never-ending dedicated effort.  Please give my best regards to your colleagues and staff members. Thank you again. (Susumu Ueno, president of the APMAA)  

Dear Professor Ueno: 

Thank you very much for so many complimentary words.  I am very happy in learning that almost all participants were satisfied with what we had done for the 6th Forum.  The success of this Forum, I believe, is attributed to your leadership and trust as well as continuing advice and encouragement from the Steering Committee.  I am confident that the next year's Forum hosted by the UITM in Malaysia will be even better because they have demonstrated excellent leader, outstanding faculty members and enthusiasm. In addition, thanks a lot for your wonderful presentation at the 6th APMAA Forum, especially while you are in such a busy schedule.  Your presentation was so insightful and inspiring that we all benefited.  On behalf of the organizing committee and all participants I would like to express my appreciation to you. Thank you for giving NTU this opportunity of hosting the Forum.  Chairman Suming Lin always shows his warm hands to welcome you for further academic cooperation.  (Jimmy Tsay, The 6th forum Chair)


Dear Profs Jimmy Tsay, Suming Lin & Ueno, 

Our Malaysian team wishes to thank you very much for your kind hospitality and splendid conference.  We are extremely impressed by the quality of the event and are proud to be part of the team.  The NTU team has certainly showed us why they are highly ranked in Asia and the world.  Certainly it wont be easy for us to benchmarked this year's forum in 2011.  I hope our plan for research and publication collaboration will materialize. (Normah Omar, Director of Accounting Research Institute (ARI), Universiti Teknologi MARA)

Friday, November 5, 2010








APMAA President’s Opening Remarks

Jhong Guang Hall (重光講堂, Room 202)


Greetings by Professor Suming Lin, the Chairman of the Department of Accounting, NTU


Greetings by Professor Shu-Hsing Li, the Dean of the College of Management, NTU


Awarding testimonial to Professor Akira Nishimura, the Past President of the APMAA, and Professor Akira Nishimura’s Remarks


Taking group pictures


Keynote speech by Mr. H. M. Cheng, CFO, HTC Corporation


Keynote speech by Professor Shuen-Zen Liu, NTU





Company visit



Welcome reception at Hwa-Young Hotel

1.          President’s Greetings by Professor Susumu Ueno

2.          Presentation by Professor Rong-Ruey Duh of NTU

3.          Toast by Professor Jimmy Tsay, Chair of the APMAA 6th Forum

4.          Dinner

Hwa-Young Hotel


Business Meeting of the Editorial Boards
(Prof. Ueno)


Saturday, November 6, 2010
Presentation: 30 minutes
Discussion and Q&A: 15 minutes





Presenter: Yuen, Susana (The Hong Kong Polytechnic University, HK)

Discussant: Duh, Rong-Ruey (NTU, Taiwan)

The Role of Management Control Systems in Managing Growth: From the Perspective of Family Firm Configuration

Jhong Guang Hall (Room 202)


Presenters: Kishita, Tetsuhiro (Ryukoku University, Japan) and Yasutaka Fukami (Ryukoku University, Japan)

Discussant: Liu, Chi-Chun (NTU, Taiwan)

Corporate Governance Style of Japanese Manufacturers Amidst Globalizing Economy: Still Employees Oriented or Shareholders Oriented yet?

Jhong Guang Hall (Room 202)


Coffee Break



Presenters: Alpenberg, Jan (Linnaeus University, Sweden) and Paul Scarbrough (Brock University, Canada)

Discussant: Wang, Chuan-San (NTU, Taiwan)

Reflection and Action in Connection

Jhong Guang Hall (Room 202)


Presenters: Ibrahim Kamal Abdul Rahman (Universiti Teknologi MARA, Malaysia) and Mohd Haniff Zainuldin (Universiti Tun Hussein Onn Malaysia, Malaysia)

Discussant: Hsu, Wen-Hsin (NTU, Taiwan)

Management Accounting Practices: A Case Study on A Malaysian Islamic Bank

Jhong Guang Hall (Room 202)





Presenters: Werner, Michael L. (University of Miami, USA) and Fuyuan Xu (University of Shanghai for Science and Technology, China)

Successfully Executing Strategy in Small Enterprises with the Balanced Scorecard

Jhong Guang Hall (Room 202)

Presenter: Kurunsaari, Hannu (Osaka City University,


Discussant: Chen, Kuo-Tay (NTU, Taiwan)

How accounting acts in capability building: Recycling network enterprises developing their networks


Room 201


Presenters: Ueno, Susumu (Konan University, Japan) and Paul Scarbrough (Brock University, Canada)

Discussant: Liao, Chih-Hsien (NTU, Taiwan)

The Locus of Decision-Delegation among Japanese Multinational Enterprises: An Empirical Study


Jhong Guang Hall (Room 202)

Presenter: Liu, Nai-Yng (NTU, Taiwan)

Discussant: Tung, Shui-Liang (NTU, Taiwan)

The Relationship between a Physician Incentive Plan and Hospital Performance


Room 201


Coffee Break



Presenters: Oh, Joong Hwa (Osaka University, Japan) and Atsushi Shiiba (Osaka University, Japan)

Discussant: Wang, Taychang (NTU, Taiwan)

The Effect of Compensation Contract Disclosure on Executive Behavior


Jhong Guang Hall (Room 202)

Presenters: Chandrarin, Grahita (Merdeka University, Indonesia) Lilik Handajani (Mataram University, Indonesia) and Lilik Handayani (Mataram University, Indonesia)

Discussant: Tseng, Chih-Yang (NTU, Taiwan)

The Effect of Earnings Management and Firm Size on Corporate Social Responsibility Disclosure: An Empirical Study at Listed Companies in Jakarta Stock Exchange

Room 201


Presenter: Kaneda, Naoyuki (Gakushuin University, Japan)

Discussant: Wang, Ta-Wei (NTU, Taiwan)

Corporate tax and accumulated earnings tax: analysis based on tax planning approach


Jhong Guang Hall (Room 202)

Presenter: Hwang, Iny (Seoul National University, Korea)

Discussant: Lin, Hsiou-Wei (NTU, Taiwan)

Direction of Sales Change and Information Content in Earnings


Room 201





Reception at Palais de Chine Hotel (君品酒店)

1.          Presentation by Professor Chen-en Ko of NTU

2.          A remark by Professor Takayuki Asada, President-elect of Japanese Management Accounting Association

3.          Awarding testimonial to Professor Suming Lin and Jimmy Tsay by President Susumu Ueno

4.          Toast by the Chair of the 7th Forum Organization Committee, Professor Ibraham Kamal Abdul Rahman

5.          Dinner

Palais de Chine Hotel


The Steering Committee Meeting chaired by President Ueno



Sunday, November 7, 2010
Presentation: 25 minutes
Q&A: 5 minutes





Presenter: Ho, Kathy (Niagara University, USA)

Glo-Bus Simulation in First Management Accounting Class: An Assessment

Jhong Guang Hall (Room 202)

Presenter: Kawada, Makoto (Meijo University, Japan)

Measuring Economic Value of Implementing Toyota Production System

Room 201


Presenter: Fu, Yuanlue (Xiamen University , China)

Budgeting Control Theory and the Best Practice Model of Its Application: Case Evidence From Budgeting Practice in China

Jhong Guang Hall (Room 202)

Presenter: Wei, Mei-Chin (Yu Da University, Taiwan and Kyushu Sangyo University, Japan)

Analyzing Structural Relationships between Service Quality, Disconfirmation, Satisfaction, and Loyalty

Room 201


Presenters: Wee, Shu Hui (Universiti Teknologi MARA, Malaysia) and Normah Omar (Universiti Teknologi MARA, Malaysia)

Management Control Systems, Managers and Fraud

Jhong Guang Hall (Room 202)

Presenters: Kim, Jae wook (Osaka University, Japan), Takayuki Asada (Osaka University, Japan) and Kyoung-sook Park (Osaka University, Japan)

Project Management Processes and the Organizational and Financial Benefits

Room 201


Coffee Break



Presenter: Sulaiman, Suzana (Universiti Teknologi MARA, Malaysia)

The Importance of Financial Fraud within the Green Book, Enterprise Governance and Strategic Scorecard


Jhong Guang Hall (Room 202)

Presenter: Okazaki, Koji (Chung-Hua University, Taiwan)

Asia-Pacific universities' performance in scholarly accounting education: International comparisons between Asia-Pacific and North America


Room 201


Presenter: Takemori, Kazumasa (Chubu University, Japan)

Environmental Accounting of Itai-itai Disease in Physical Accounting Approach 

Jhong Guang Hall (Room 202)

Presenters: Normah Omar (Universiti Teknologi MARA, Malaysia) and Ismayanti Ismail (Universiti Teknologi MARA, Malaysia)

Inventory Management Through Vendor Managed Inventory System: A Case Study


Room 201


Presenter: Tsai, Bi-Huei (National Chiao Tung University, Taiwan)

Investor Tax Heterogeneity, Ex-Dividend Day Trading Return, and Ex-Dividend Day Trading Volume


Jhong Guang Hall (Room 202)

Presenters: Lin, Jue (Nottingham University, UK) and Jing Xu (China University of Political Science, China)

Impact of Tax Reform on Foreign Direct Investment in China


Room 201

H. M. Cheng
, CFO, HTC Corporation, Taiwan* 
Shuen-Zen Liu, Professor, National Taiwan University

 HTC Corporation (TSE: 2498), formerly High Tech Computer Corporation, is a Taiwan-based manufacturer of smartphones. The company initially made smartphones based primarily on Microsoft's Windows Mobile software, but in 2009 it began to shift its focus away from Windows Mobile devices, to devices based on the Android operating system. HTC is also a member of the Open Handset Alliance, a group of handset manufacturers and mobile network operators dedicated to the advancement of the Android mobile device platform. HTC's chairwoman is Cher Wang, daughter of one of Taiwan's wealthiest men Wang Yung-ching; the President of the company is Peter Chou. The company's growth has accelerated dramatically after being chosen by Microsoft as a hardware platform development partner for the Windows Mobile operating system (based on Windows CE).     (

    List of Registered Participants as of September 28, 2010
 If you have booked to this Forum, but your name does not appear in the list below,
please contact the Secretariat (Professor Jimmy Tsay, NTU,

Name Title Affiliation
1. Asada, Takayuki Professor Osak University, Japan
2. Takemori, Kazumasa Professor Chubu University, Japan
3. Aoki, Masaaki Professor Tohoku University, Japan
4. Chandrarin, Grahita Professor Merdeka UNIVERSITY MALANG, Indonesia
5. Matsuda, Yasuhiro Associate Professor Tohoku University, Japan
6. Kawada, Makoto Professor Meijo University, Japan
7. Kaneda, Naoyuki Professor Gakushuin University, Japan
8. Ibrahim kamal bin Abdul Rahman  Professor Universiti Teknologi MARA, Malaysia
9. Wu, Frederick  Professor University of North Texas, USA.
10.Chen, Kung H. Professor University of Nebraska-Lincoln, USA.
11.Normah Omar  Professor Universiti Teknologi MARA, Malysaia 
12.Sulaiman, Suzana  Professor Universiti Teknologi MARA, Malyasia
13.Fukami, Yasutaka Doctor Ryukoku University, Japan
14.Kishita, Tetsuhiro Professor Ryukoku University, Japan
15.Kurunsaari, Hannu Doctor Osaka City University, Japan
16.Tsai, Bi-Huei Professor National Chiao Tung University, Taiwan
17.Okazaki, Koji Doctor Chung-Hua University, Taiwan
18.Wee, Shu Hui Associate Professor Universiti Teknologi MARA, Malyasia
19.Monden, Yasuhiro Professor Mejiro University, Japan
20.Yuen, Susana Associate Professor Hong Kong Polytechnic University, Hong Kong
21.Oh, Joong-Hwa Doctoral student Osaka University, Japan
22.Toyoda, Yasuhiro Master student Osaka University, Japan
23.Hwang, Iny Professor Seoul National University, Korea
24.Lin, Jue Mr. Nottingham University Business School and Deloitte, UK
25.Xu, Jing Ms. China University of Political Science and Deloitte, China
26.Alpenberg, Jan Dr. Linnaeus University, Sweden
27.Scarbrough, Paul Professor Brock University, Canada
28.Kim, Jae Wook Dr. Osaka University, Japan
29.Yazawa, Noboru Professor Beppu University, Japan
30.Ueno, Susumu Professor Konan University, Japan
31.Fu, Yuanlue Professor Xiamen University, China
32.Liu, Nai-Yng Doctoral student National Taiwan University
33.Wei, Mei-Chin Lecturer Yu Da University, Taiwan
34.Huang, Huixin Professor Peking University, China
35.Ho, Kathy Professor Niagara University, USA.
36.Duh, Rong-Ruey Professor National Taiwan University
37.Ko, Chen-en Professor National Taiwan University
38.Lin, Suming Professor National Taiwan University
39.Wu, Rebecca Chung-Fern Professor National Taiwan University
40.Lin, Chan-Jane Professor National Taiwan University
41.Wang, Taychang Professor National Taiwan University
42.Li, Shu-Hsing Professor National Taiwan University
43.Tsai, Yann-Ching Professor National Taiwan University
44.Liu, Chi-Chun Professor National Taiwan University
45.Tung, Shui-Liang Professor National Taiwan University
46.Liu, Shuen-Zen Professor National Taiwan University
47.Shu Yeh Professor National Taiwan University
48.Liu, Chiawen Professor National Taiwan University
49.Lin, Hsiou-Wei Professor National Taiwan University
50.Chen, Kuo-Tay Associate Professor National Taiwan University
51.Wang, Chuan-San Assistant Professor National Taiwan University
52.Hsu, Wen-Hsin Assistant Professor National Taiwan University
53.Tseng, Chih-Yang Assistant Professor National Taiwan University
54.Lee, Yen-Jung Assistant Professor National Taiwan University
55.Liao, Chih-Hsien Assistant Professor National Taiwan University
56.Wang, Ta-Wei Assistant Professor National Taiwan University
57.Tsay, Yang-Tzong Adjunct Professor National Taiwan University
58.Yumi Morofuji Professor Rikkyo University, Japan
59.Werner, Michael L. Professor University of Miami, USA..
60.O'Connor, Neale Professor University of Hong Kong, HK