Asia-Pacific Management Accounting Association

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APMAA 2011(7th) Annual Conference

- Management Accounting: A Value Creation Tool for Sustainability -

PhD Colloquium
NOVEMBER 16, 2011 (Wednesday)
Venue: Golden Lounge, Universiti Teknologi MARA (UiTM), Shah Alam, Malaysia

Conference
November 17th to 19th, 2011
Venue: Shah Alam Convention Centre, Shah Alam, Malaysia

APMAA 2011 Annual Conference hosted by UiTM, Malaysia, began on Wednesday November 16^th, 2011, and ended successfully with the highest number of participants on Saturday November 19^th, attracting 150 participants from all over the world including over 60 international participants.

Data: 2011 APMAA Annual Conference in Malaysia
Ph.D. colloquium	10	Wednesday
Conference Presentations	58
Parallel sessions presented actually	42	Friday 21, Saturday 21 (Several Thai presenters canceled their trip because of flooding.)
Panel Session	5	Thursday
Plenary sessions	4	Thursday 2, Saturday2
Forum	5	Thursday
Keynote addresses	2	Thursday, Friday
Participants	150
(foreign participants)	60	Japan 22, Indonesia 7, Thailand 4, Taiwan 4, China 4, Australia 3, Korea 3, UAE2, Singapore 1, Canada 1, others

Past Conference Registration Fee and Hotel (2014-2010)
　

Message from the Organising Committee

We, from UiTM, would like to extend a warm welcome to each and every one of you. You have taken the time and effort to make it here, and we hope you will find this conference enriching and enjoyable.

We intend for this conference to benefit a broad spectrum of the management accounting fraternity; PhD students, management accountants, academics and last but not least, heads and leaders of accounting associations. The aim is to forge a strong link between PhD students, academics and practitioners, and to ensure that management accounting stays relevant and stays ahead within the rapidly changing environment.

The participation of academics and practitioners from different countries, including China, Australia, Iran, UAE, Canada, Indonesia, Japan, Korea, Singapore, South Africa, Taiwan, Thailand and Malaysia, indicates the need for a body such as APMAA to facilitate the promotion of management accounting in the Asia-Pacific region.

We hope to get better acquainted with you and that you will also find time to get acquainted with Malaysia.

Elsevier has approved APMAA conference proceedings to be indexed in Procedia. The organizing committee will contact you on the formatting of your paper.

SELAMAT DATANG!
　

Conference Chair, Host & Advisor,

Prof Dr Ibrahim Kamal Abdul Rahman

Host & Advisor,

Prof Dr Normah Omar

Chairperson,

Organising Committee

Prof Datin Dr Suzana Sulaiman

Co-Chairperson,

Organising Committee

Assoc Prof Dr Wee Shu Hui

PROGRAMME
APMAA 7^TH Annual CONFERENCE, 16 – 19^TH NOVEMBER 2011
　

APMAA 7^th Annual Conference was an interesting medley of programmes to cater for the needs of PhD students, practising management accountants, heads of accounting associations and academics. In addition to paper presentation sessions, there were an informal summit meeting for invited leaders (heads) of accounting associations from the Asia-Pacific region, a management accounting forum, and plenary sessions. The conference was preceded by a PhD Colloquium.

PHD COLLOQUIUM (16 Nov)
A PhD Colloquium was arranged on 16^th November for PhD candidates at no extra charge.

Time	DAY 1 : 17 November (Thursday)
08.30	Registration
09:00	Opening APMAA President, Prof Dr Susumu Ueno
09:15	Keynote Address (1) Management Accounting: Value Creation Tool for Sustainability I Speaker: Datuk Bazlan Osman(CFO, Telekom)
10:00	Refreshment
10:30	Handing over of Letters of Intent from: University of Tasmania, Australia & Rangsit University, Thailand to ARI & Faculty
10:40	Plenary Session (1)
	Prof Dr Roger Willet University of Tasmania, Australia	Quantitative and Qualitative Methods: Trend in Management
	Prof Dr Tae-Sik Ahn Seoul National University, Korea	Social Responsibilities of Business School
11:30	Discussion Panel “Direction of Management Accounting Research in Asia-Pacific Region” Chair: Prof Dr Jimmy Tsay, National Taiwan University
	Susumu Ueno, Konan University, Japan		Management accounting research in Japan:　Evolution, Current Status and Way Forward
	Tae-Young Paik, Chief editor of Korean management accounting journal, Sungkyunkwan University(SKKU), Korea		Management Accounting Research in Korea: Past and Future
	Grahita Chandrarin, University of Merdeka Malang, Indonesia		The Direction of Management Accounting research in the Asia Pacific Region: a Critical Review
	Wila-sini Wongkaew, Chulalongkorn University, Thailand		Management Accounting Research in Thailand: Current State and Its Future
	Gu Liang Tang, University of International Business and Economics , China		Innovations in Management Accounting Practices and the Evolution of Management Accounting Research in the Chinese Context
13:10	Lunch
14:30	Forum: MA Current Issue & Challenges Moderator: Venkkat Ramanan, Head of CIMA Malaysia *Panel:* 1) Jeremy Nasrulhaq, Board Member, MAHB 2) Jimmy Tsay, NTU 3) Shukrie Mohd Salleh, GCOO Pos Malaysia Berhad 4) Peer Mohamad, CFO Bank Muamalat 5) Terence Soo Thean Hin, COO Hicom Teck See Sdn Bhd
17:00	Hi-Tea
	Common area All Participants	Function Room 4/SUMMIT MEETING Meeting for all invited heads of associations
18:00	Meeting with Research Collaborators (Function Room 3)

Time	DAY 2: 18 November (Friday)
08.30	Registration
09:00	Keynote Address (2) Management Accounting: Value Creation Tool for Sustainability II Speaker: En Mustafha Haji Abd. Razak (Assistant GM, Bank Rakyat)
10:00	Refreshment
10:30	Parallel Session (1) see below
12:00	Parallel Session (2) see below
13:10	Lunch
14:30	Visit to Putrajaya
19:45	Dinner at Holiday Inn Glenmarie, Shah Alam. Tentative Programme: 19:45 Arrival of Guests 19:55 Thank you speech to DRB – Prof Dr Susumu Ueno 20:00 Welcome speech by DRB-HICOM 20:15 Video Presentation by DRB:HICOM 20:30 Dinner is served 21:15 Opening Speech by Prof Dr Normah Omar, Director of ARI 21:25 Speech by 2012 APMAA Conference Host – China 21:35 Speech by 2013 APMAA Conference Host – Japan 21:45 Awards to PhD Colloquium Winners 21:55 Appreciation to DRB-HICOM 22:00 Dinner Ends
Time	DAY 3: 19 November (Saturday)
08.30	Registration
09:00	Parallel Session (3) see below
10:00	Refreshment
10:30	Parallel Session (4) see below
12:00	Plenary Session (2) Chairperson: Prof Dr Akira Nishimura, Beppu University, Japan
	Paul Scarborough, Brock University, Canada	Canadian and Swedish development of Management Accounting practices and Academic research
	Kenji Yasukata, Kinki University, Japan	Cost Stickiness and Managers’ Forecasts of Future Sales
	Appreciation & Closing Speech Appreciation to: Appreciation to Past President, Prof Dr Akira Appreciation to Conference Chair, Host & Advisor, Prof Dr Ibrahim Kamal Appreciation to Host & Advisor, Prof Dr Normah Omar Appreciation to Present President, Prof Dr Susumu Ueno Closing Speech from Prof Dr Susumu Ueno
13:10	Lunch
14:30	APMAA& APMAJ Business Meeting
17:00	High Tea for APMAA & APMAJ Committee

Parallel Sessions

18 November 2011 (DAY 2)

Plenary Room

Function Room 3

Function Room 4

SESSION 1: 10.30 – 11.55

MANAGEMENT ACCOUNTING :

STRATEGIC MANAGEMENT ACCOUNTING

Chairperson :

Prof. Dr. Normah Omar

CORPORATE GORVENANCE AND AUDIT

Chairperson :

Prof. Dr. Nobuo Yazawa

CORPORATE SOCIAL RESPONSIBILITY AND SUSTAINABILITY

Chairperson :

Prof. Dr. Ibrahim Kamal Abdul Rahman / Prof. Datin Dr. Suzana Sulaiman

004A

Firm’s Diversification Strategy, Risk and Incentives (Vability Study on Indonesian SMEs)

Samuel Prasetya Dharmatama Anantadjaya

Swiss German University, Indonesia

Irma M. Nawangwulan

Universitas Pembangunan Jaya, Indonesia

Mentiana Sibarani & Julians C. Riwoe

Harapan Bangsa School of Business Bandung, Indonesia

026

Controlling Trust and Trusting Controls

Narisa Tianjing Dai & Guliang Tang

University of International Business and Economics, China

014

Management Control Systems and Ecological Sustainability: A Case Study of Two Japanese Companies

Hannu Kurunsaari & Zhiqiang Bu

Osaka City University, Japan

007

Business Strategy, Strategic Role of Accountant, Strategic Management Accounting, and their Links to Firm Performance: An Exploratory Study of Manufacturing Companies in Malaysia

Tan Ah Lay & Ruzita Jusoh

University of Malaya, Malaysia

024

The Effect of Financial Performance to Corporate Value with the Disclosure of Good Corporate Governance and Corporate Social Responsibility as Moderating Variable

Hariadi Saputra, Hexana Sri Lastanti & Murtanto

Trisakti University, Indonesia

010

SHG-Bank Linkage Model – A Tool for Sustainability

Anupam Mitra

University of Calcutta, India

019

Competitive Edge of Manufacturing Firms and its Determinants

Tetsuhiro Kishita,

Ryukoku University, Japan

Yasutaka Fukami

Japan Securities Research Institute, Japan

044

Management and Governance in Family-Owned Companies in Malaysia

Azmi Abd. Hamid , Rozainun Abdul Aziz &

Asyifa Laila Hosni

Universiti Teknologi MARA, Malaysia

038

Accountants' Response to Green Supply Chain Management Practices in the Malaysian Automotive Industry: A Case Evidence

Noor Sufiawati Khairani, Indra Devi Rajamanoharan &

Nagarethnam Thirumanickam

Universiti Teknologi MARA, Malaysia

045

Strategic Management Accounting: A Direction For Future Research

Jamaliah Said

Universiti Teknologi MARA, Malaysia

027

Disclosure Level and Bid-Ask Spread

Asghar Azizi & Ebrahim Bazrafshan

Islamic Azad University Miyandoab Branch, Iran

036

Impacts of New Performance Reporting Standard on Management’s Attitude in Japan: Questionnaire Study

Masamichi YOSHIOKA

Tokyo University of Science, Japan

Satoshi AKAGI

Kyushu Sangyo University, Japan

Katsuya INAGAKI & Megumi NIKI

Tokyo University of Science, Japan

Q & A: 11.50 – 11.55

18 November 2011 (DAY 2)

Plenary Room

Function Room 3

Function Room 4

SESSION 2 : 12.00 - 13.00

SESSION 2: 12.00 – 13.00

SESSION 2 – 12.00 – 13.00

MANAGEMENT ACCOUNTING :

COST ACCOUNTING SYSTEMS

Chairperson :

Dr Cheng Nam Seng

MANAGEMENT ACCOUNTING :

COST MANAGEMENT

Chairperson :

Assoc. Prof. Dr Wee Shu Hui

MANAGEMENT ACCOUNTING :

VALUE CREATION

Chairperson :

Dr Sharifah Norzehan Syed Yusuf

017

Comparative Studies of Cost Accounting Practices in Japan and Germany

Shinsuke WADA, Osaka University of Commerce, Japan

Peter Kajüter & Matthias Moeschler

University of Münster, Germany

028

Kashi-Kari Mechanism in Japanese Cost Management

Shogo Kimura & Hikaru Ogawa

Nagoya University, Japan

034

Analyzing Value Creation from Intellectual Capital of Corporation

Yuanlue Fu

Xiamen University, China

022

Intricacies of Overhead Cost Allocations: Is Distortion Here to Stay?

Bülend Terzioglu

Australian Catholic University, Australia

031

The Management Control Systems and Effectiveness of Service Delivery in Malaysian Local Authorities: A Preliminary Analysis

Norazlina Ilias,

Universiti Malaysia Terengganu, Malaysia

Nik Kamaruzaman Abdulatiff

Universiti Teknologi MARA, Malaysia

040

Finding Value in Value Engineering Practices in a Malaysian Construction Company

Aliza Ramli & Suzana Sulaiman

Universiti Teknologi MARA, Malaysia

037

Management Accounting Practices and the Turnaround Process: A case study of Malaysia Airlines

Noor Hasniza Haron &

Ibrahim Kamal Abdul Rahman

Universiti Teknologi MARA, Malaysia

043

Integrating Target Costing (TC) Indicators within the Balanced Scorecard (BSC) model: Suggestion for an Exploratory Study

Hussein H. Hamood, Normah Omar &

Suzana Sulaiman

Universiti Teknologi MARA, Malaysia

041

Supply Chain Management Practices for Value Creation: Case Evidence

Eley Suzana Kasim, Indra Devi Rajamanoharan &

Normah Omar

Universiti Teknologi MARA, Malaysia

Q & A: 12.55 – 13.00

Q & A 12.55 – 13.00

19 November 2011 (DAY 3)

Plenary Room

Function Room 3

Function Room 4

SESSION 3 – 9.00 – 10.00

FINANCE

Chairperson :

Dr. Aliza Ramli

AUDIT AND FINANCIAL REPORTING

Chairperson :

Prof. Dr. Masaaki Aoki

MANAGEMENT ACCOUNTING :

BUDGET AND REWARD SYSTEM Chairperson :

Assoc. Prof. Dr. Nagarethnam Thirumanickam

005

Investor Demand, Winner’s Curse and Immediate Post-Listing Price Spread of Malaysian IPOs

Othman Yong

Universiti Kebangsaan Malaysia, Malaysia

021

Auditing Quality Improvement Under ERP Systems

Wen-Hsien Tsai, Sin-Jin Lin, Wan-Rung Lin, Kuen-Chang Lee & Yao-Chung Chang

National Central University, Taiwan

011

The Impact of Organization Commitment, Leadership Style and Job Relevant Information on the Relationship Between Budget Participation and Managerial Performance (Empirical Study on Rural Banks in Semarang, Central Java)

Ardiani Ika Sulistyawati, Dyah Nirmala Arum Janie & Albertus Kukuh Himawan

Semarang University, Indonesia

048

Comparative Analysis of Systematic Risk Measurement of Various Industries Listed on Teheran Stock Exchange (TSE)

Mojgan Derayat

Universiti Teknologi MARA, Malaysia

Farhad Nourafkan Talesgh-Makaeel 2

Islamic Asad University, Iran

013

Incorporating Corporate Governance in the Forecast of Credit Risk

Bi-Huei Tsai

National Chiao Tung University, Taiwan

016

Why Has the Use of Annual Incentive Plans in Japan Not Yet Dramatically Increased?

Michiko Ogaku

University of Tsukuba, Japan

009

An Evaluation of Usefulness of the Cash Flow Statement by Cash Flow Ratios: A Comparative Study between Iran and South Africa

Atefeh Ghaemiar

PNU University , Iran

Yahya Kamyabi

University Malaya, Malaysia

047

The Effect of Earning Management Incentives on the Asymmetric Cost Behavior

Koo, Jung Ho & Paik, Tae-Young

SungKyunWan University, Korea

046

The Influence of Culture on the Relationship Between Level of Participation Budgeting and Firm Performance in the Context of Libya

Yosef K. Hosen, Wee Shu Hui, Suzana Sulaiman & Ibrahim Kamal Abdul Rahman

Universiti Teknologi MARA, Malaysia

Q & A: 9.55 – 10.00

19 November 2011 (DAY 3)

Plenary Room

Function Room 3

Function Room 4

SESSION 4: 10.30 – 12.00

MANAGEMENT ACCOUNTING :

PERFORMANCE EVALUATION

Chairperson :

Prof. Datin Dr. Suzana Sulaiman

MANAGEMENT ACCOUNTING:

BALANCED SCORECARD

Chairperson :

Assoc. Prof. Dr. Supapon Lurkitikul

INTELLECTUAL CAPITAL AND IFORMATION TECHNOLOGY

Chairperson :

Assoc. Prof. Dr. Jamaliah Said

002

Strategy and Management Accounting Practices Alignment and It’s Affect On Organizational Performance

Sherine Farouk Abdel Al & John D. McLellan

Abu Dhabi University, United Arab Emirates

020

An Exploratory Study of Balanced Scorecard Practices: Preliminary Evidence from Thailand

Wasatorn Shutibhinyo

Chulalongkorn University, Thailand

012

The Relationship of Information Technology Investment To Firm Performance

Agustinus Andy Prabha Bhaskara,

Itjang D. Gunawan & Murtanto

Trisakti University, Indonesia

004B

Balancing the Firms’ Scores: A Performance and Control Study in Indonesian Financing Industry

Jonathan Indra & Samuel PD Anantadjaya

Swiss German University, Indonesia

030

Significance of Learning Process in BSC Introducing Process in Japanese Small and Medium Enterprises

Masaaki Aoki

Tohoku University, Japan

Hasebe Mitsuya

Arcept Consulting Co.Ltd., Japan

015

Intellectual Capital Performance of the National United Arab Emirates Listed Banks

Mahfoudh Abdul Karem Al-Musali &

Ku Nor Izah Ku Ismail

Universiti Utara Malaysia, Malaysia

006

Linking Business Strategy To Management Accounting: A Study in Malaysian Service Organisations

Sofiah Md. Auzair, Rozita Amiruddin, Ruhanita Maelah & Ainun Abd Majid

Universiti Kebangsaan Malaysia, Malaysia

039

An Exploratory Study on Performance Measurement Systems in Higher Educational Institutions

Nagarethnam Thirumanickam, Bedah &

Ibrahim Kamal Abdul Rahman

Universiti Teknologi MARA, Malaysia

018

Intellectual Capital and Corporate Performance – Empirical Study on Intellectual Capital Using Organisational IQ

Shoichiro Hosomi

Tokyo Metropolitan University, Japan

Naohiro Tsuchida

Nippon Research Center, LTD, Japan

032

Using Simon’s Levers of Control To Understand the Relationship Between Strategy Performance Measurement System and Internal Capabilities

Rapiah Mohamed

Universiti Utara Malaysia, Malaysia

Wee Shu Hui, Ibrahim Kamal Abdul Rahman & Rozainun Abdul Aziz

Universiti Teknologi MARA, Malaysia

042

Balanced Scorecard (BSC) Implementation within a Malaysian Government - Linked Company (GLC)

Norlaila Md Zin, Suzana Sulaiman & Aliza Ramli

Universiti Teknologi MARA, Malaysia

023

How Should We Control Human Resources and Capital Under “Pure Holding Company”?

Makoto Tomo

Seijo University, Japan

Takayuki Asada

Ritsumeikan University, Japan

Makoto Yori

Hyogo Prefectural University, Japan

Q & A: 11.50 - 11.55

PhD Colloquium (NOVEMBER 16) Golden Lounge, UiTM
8.00AM -8.30AM FOYER-Golden Lounge	Registration
8.30AM – 8.45 AM	Welcome speech
8.45AM – 9.30AM Meeting room-Golden Lounge	Keynote address
9.30AM – 10.00AM FOYER-Golden Lounge	Tea Break
10.00AM – 12.50PM Meeting room-Golden Lounge	PhD Colloquium Session 1 5 presentation : 30 minutes each presenter
12.45PM -2.00PM FOYER-Golden Lounge	Lunch
2.00PM – 4.40PM Meeting room-Golden Lounge	PhD Colloquium Session 2 5 presentation : 30 minutes each presenter
4.40PM – 5.00PM FOYER-Golden Lounge	Tea Break

Shah Alam Convention Centre, Shah Alam, Malaysia
Map: http://www.saccconventioncentre.com/index.php/organise-an-event/directions-and-maps

Shah Alam Main Campus, Universiti Teknologi MARA

UiTM is Malaysia's largest institution of higher learning in terms of size and population. It has experienced phenomenal growth since its inception in 1956 and it is still growing. The university has expanded nationwide with 12 branch campuses, three satellite campuses, 9 city campuses and 21 affiliated colleges. With this vast network and a workforce of 17,000, the university offers more than 300 academic programmes in a conducive and vibrant environment. It is also home to some 172,000 students.