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APMAA
8th
(2012)
Annual
Conference
MANAGEMENT ACCOUNTING: the Optimization of Management Control
System
November 14th to 17th, 2012
Venue:
Xiamen University
in China
TheAPMAA 2012 Annual Conference hosted by Xiamen University, China, began on
Wednesday November 14th, 2012, and
ended successfully on Saturday November 17th,
attracting 93 participants from all over
the world including over 43 international participants.
Click
here to read "APMAA 2012
Annual Conference
Report"
edited by Xiamen University
Past
Conference Registration Fee and Hotel
(2014-2010)
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Ph.D. Colloquium Presentations |
3 |
Wednesday |
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Conference Presentations |
55 |
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Plenary sessions |
7 |
UK 2, USA 1, Hong Kong 1, China 3 |
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Concurrent sessions |
48 |
China, Malaysia, Japan , Thailand , Taiwan , Australia ,
UAE , Canada 1, Sweden, New Zealand , USA, Italy |
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Participants |
93 |
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International participants (Memebrs) |
41 |
Japan 12, Taiwan 7, Malyasia 4, Indonesia 4, Australia
2, UK 2, UAE 2, Hong Kong 1, Canada 1, Sweden 1, New
Zealand 1, Nigeria 1, Qatar 1, USA 1, Thailand 1 |
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International participants (Spouse, Daughter, Mother) |
2 |
Japan 1, Indonesia 1 |
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Local participants |
50 |
Faculties (not Xiamen) 14, Xiamen faculties 16, Xiamen
Students 20 |
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 APMAA 2012
Annual Conference
Report
Jimmy Y.T. Tsay, National
Taiwan University
The
2012 Ph.D. colloquium and annual conference of the APMAA
was hosted by and held at the prestigious and beautiful
Xiamen University on November 14-17. The theme of the
2012 Annual Conference was management accounting: the
optimization of management control.
According to the conference organizer, there were more
than one hundred paper submissions. After a rigorous
reviewing process, seventy-three papers, of which thirty
came from overseas, stood out and were accepted for
presentation in the two-day program. The total number of
conference participants was more than one hundred,
including 43 from Australia, Canada, Hong Kong,
Indonesia, Japan, Malaysia, New Zealand, Nigeria, Qatar,
Sweden, Taiwan, Thailand, United Arab Emirates, UK, and
USA.
Professor Fu Yuanlue, a faculty member of the Accounting
Department and the Deputy Director of the Center for
Accounting Studies, of Xiamen University presided at the
opening ceremony on November 15. Several VIPs of Xiamen
University including Professor Li Jianfa, the University
Vice President; Professor Shen Yifeng, the Dean of the
School of Management; and Professor Qu Xiaohui, the
Director of the Center for Accounting Studies, took
turns to deliver their welcoming remarks.
Professor Susumu Ueno addressed the audience on behalf
of the APMAA by expressing his sincere appreciation to
the conference organizer and also extending his
welcoming messages to the participants. He called for
the need to promote and share management accounting
research in the region and to encourage more active
participation from each country in the APMAA activities.
After a short break, two long expected plenary sessions
followed in the morning. The first keynote speech was
entitled “Management Accounting: Retrospect and
Prospect” delivered by Professor Michael Bromwich of the
London School of Economics. Professor Bromwich
introduced the development of cost and management
accounting from 1919 to now and the current status of
management accounting and immediate challenges. He then
looked at the likely changes in management accounting
given upheavals in the environment. These changes in the
environment include the financial crises, accelerating
globalization, increasing technologically “fluid”
organizations, more supplier and consumer partnerships
including consumer involvement in product design,
changes in the digital economy and increasingly fluid
organization structures.
In the
aspect of globalization, Professor Bromwich asked “Do we
have a management accounting system that can capture all
or any aspects of globalization?” He argued that
management accounting would need to respond to the
environment changes and therefore to become much more
strategic and to understand and contribute to evolution
of technology.
The
second keynote speech entitled “Optimal Relative
Performance Evaluation” was delivered by Professor
Thomas Hemmer of Rice University. Professor Hemmer
studied the properties of contracts that optimally
condition an agent’s compensation both on his own
performance and on how well he fared relative to a peer.
He pointed out that linearly aggregated performance
measures are not sufficient and a contract written on
own minus scaled peer performance is not optimal. What
is optimal, in his words, depends on how the agent’s
effort impacts the covariance between own and peer
performance.
In the
afternoon of November 15, there were five plenary
sessions in which the speakers were either prominent
Chinese accounting researcher or famous professional
practitioner. Professor Jason Xiao of Cardiff University
made a presentation on “Complementarities of Management
Accounting and Information Technology”. He investigated
the impacts of management accounting control systems and
information technology on business performance.
Professor Zhijun Lin of Hong Kong Baptist University
shared his paper on “Performance Outcomes of Balanced
Scorecard Application in Public Hospitals in China”.
Professor Lin found that BSC could be implemented as
well in not-for-profit organizations as in for-profit
enterprises. However some aspects of BSC implementation
needed to be modified to successfully fit into
not-for-profit organizations.
Then Professor Yuanlue Fu of Xiamen University presented
his research entitled “Research on the Design and
Optimization of Management Control Mechanism”. He
examined the theory of management control systems,
proposed a need for reforms in management control
mechanism, and created an innovative model of
implementing management control mechanism with strategy
focus. It was argued that the model would offer more
value to enterprises and enrich the theory of management
controls.
Another
presentation was made by Professor Yuming Hu of Jinan
University on “Chinese Management Accounting Research –
Past, Present and Future”. Professor Hu introduced the
achievements Chinese management accounting profession
has made and the current development of management
accounting in China. He hoped China learn from the
Western world about doing management accounting research
in the near future, then progress into the stage of
developing its own innovative and original research in
the long run.
The last
keynote speech was made by Mr. Liqun Cai, the CEO of
Xiamen Port Development Corporation. Mr. Cai shared with
the audience the management control system design and
practice in his company. He attributed the success of
his company’s management control systems to strong
leadership, advanced information technology, and
commitment and mindset of employees.
On the
second day of the conference, there were 16 concurrent
sessions held. In total there were
47
papers presented in four different categories. In almost
each of the presentations, discussions between the
presenter and the audience and comments from
participants proved to be active and valuable.
In
addition to the regular annual conference, a doctoral
colloquium was scheduled on one day before the
conference. The
main purpose of the PhD colloquium is
to offer PhD students an opportunity to present their
research paper in English publicly, receive feedback
from outside professors and to directly interact with
peers. This year only four papers
were
presented, much less than those presented in Malaysia
last year. We do hope that our members can encourage
your doctoral students to grasp this valuable
opportunity in future years.
The
conference organizer arranged for us a half-day tour of
Xiamen Bay and the Gulang Islet on Saturday morning. The
Gulang Islet is a small place with not only beautiful
scenery but also rich and diversified cultures. Everyone
seemed to have enjoyed the tour very much though it was
raining all the way through. To us, happy time always
seems to be too short.
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CONFERECE ORGANIZING COMMITTEE AT XIAMEN
UNIVERSITY:
(Co-chairs)
Yuan Lue Fu
(fuyuanlue@gmail.com),
Xiamen University
Xiaohui Qu (xhqu@xmu.edu.ch), Xiamen
University
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WEDNESDAY,
NOVEMBER 14, 2012 |
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10:00 a.m. – 8:00 p.m. |
GENERAL REGISTRATION |
Yifu Building (Xiamen
University) |
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Ph.D. COLLOQUIUM |
2:00 p.m.-5.00 p.m. |
Room 502, Jiageng Building 2,
Xiamen University |
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Co-chairs and Moderators:
Normah Omar,
Universiti Teknologi MARA,
Malaysia
Paul Scarbrough,
Brock University, Canada
Yang Tzong Tsay, Taiwan University, Taiwan
Susumu Ueno, Konan
University, Japan
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2:00 p.m.-5:30 p.m. |
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Paper 1（XM15）:
Target Costing Implementation
Decision and Organizational
Capabilities: A Pilot Study of a
Malaysian Automotive Company
Hussein H. Hamood , Normah Omar,
Suzana Sulaiman, Universiti
Teknologi MARA, Malaysia
Paper 2（XM52）: A
Conceptual Synopsis of SSR-PBT
Star Rating System
Implementation in Malaysian
Local Government: An
Institutional Perspective
Azmi Aminuddin , Nor’Azam
Mastuki, Faizah Mohamad,
Universiti Teknologi MARA,
Malaysia
Paper 3 (XM75):
Performance Management Using
Non-Financial Indicators in the
Japanese Manufacturing
Industry: Focus on Balanced Scorecard(BSC),
Management by Objective (MBO)
and Hoshin Management
Kin Benika (Jin Honghua), Nigata
University, Japan
Paper 4（XM18）：An
Empirical Study between IT
Security Risk and ERP
Performance: The Role of
Internal Control
Wen-Hsien Tsai, Yu-Shan Shen,
Pei-Ling Lee, Chu-Lun Hsieh, Ya-Fen
Lee, Central University, Taiwan
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6:00 p.m.-8:00 p.m. |
RECEPTION |
Yifu Building |
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THURSDAY, NOVEMBER 15,
2012
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8:00
a.m.- 5:00 p.m. REGISTRATION Multifunctional
Hall, Science &
Arts Center |
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8:45 a.m.-10:00 a.m.
OPENING CEREMONY Multifunctional
Hall, Science &
Arts Center |
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Master of Ceremonies: Prof.
Yuanlue Fu,
Xiamen University, China
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Welcoming Remarks:
Prof. Jianfa Li,
Vice President and
Professor, Xiamen University
Prof. Yifeng Shen,
Dean of school of
management, Xiamen
University
Prof. Xiaohui Qu,
Director of Center for
Accounting Studies/Dean of
Institute for Financial &
Accounting Studies, Xiamen
University
Prof. Susumu Ueno,
President of APMAA, Konan
University, Japan
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10:00 a.m.-10:30 a.m.
PHOTO TAKING: In
front of Science & Arts
Center
COFFEE BREAK: Multifunctional
Hall, Science
& Arts Center
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10:30 a.m.-11:20 a.m. PLENARY
SESSION 1 Multifunctional
Hall, Science &
Arts Center |
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1. Management Accounting:
Retrospect and Prospect
Keynote speaker：Michael
Bromwich
Professor, London School of
Economics and Political
Science, UK
Moderator:
Xiaohui Qu,
Xiamen University, China
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11:20 a.m.-12:10 p.m. PLENARY
SESSION 2 Multifunctional
Hall,
Science & Arts Center |
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2. Optimal Managerial
Performance Evaluation:
Failed Predictions and
Resulting Opportunities
Keynote
speaker:
Thomas Hemmer
Houston Endowment
Professor of Accounting,
Rice University , USA
Moderator: Yang Tzong
Tsay,
Taiwan University, Taiwan |
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12:10 p.m.-2:00 p.m.
LUNCH BUFFET
Yifu Building |
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THURSDAY,
NOVEMBER 15, 2012
2:00 p.m.- 5:20
p.m. |
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2:00 p.m.-3:10 p.m. PLENARY
SESSION 3 & 4 Multifunctional
Hall,
Science & Arts Center |
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2:00 p.m.-2:35 p.m.
3. Complementarities of
Management Accounting and
Information Technology
Keynote speaker：Jason
Zezhong Xiao
Professor, Cardiff
University, UK
Moderator：Susumu
Ueno,
President of APMAA, Konan
University, Japan
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2:35 p.m.-3:10 p.m.
4.
Performance Outcomes of
Balanced Scorecard
Application in Public
Hospitals in China
Keynote speaker：Zhijun
Lin
Professor, Hong kong
Baptist University, China
Moderator：Yang
Tzong Tsay,
Taiwan University, Taiwan
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3:10 p.m.-3:25 p.m
COFEE BREAK
Multifunctional
Hall,
Science & Arts Center
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3:25 p.m.-4:00 p.m. PLENARY
SESSION 5 Multifunctional
Hall,
Science & Arts Center |
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5. Research on the Design and Optimization
of Management Control Mechanism
Keynote speaker:
Yuanlue Fu
Professor, Xiamen University, China
Moderator：Paul
Scarbrough,
Brock University, Canada |
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4:00 p.m.-4:40 p.m.
PLENARY SESSION 6
Multifunctional Hall,
Science & Arts Center |
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6. Today and Tomorrow of Management
Accounting Research in China
Keynote speaker:
Yuming Hu
Professor, Jinan University, China
Moderator: Normah Omar,
Universiti Teknologi Mara, Malaysia |
4:40 p.m.-5:20 p.m.
PLENARY SESSION 7
Multifunctional Hall,
Science & Arts Center |
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7. Management Control System Design and
Practice in Corporation
Keynote speaker:
Liqun Cai
CEO, Xiamen Port Business Listed co.,
China
Moderator: Paul Scarbrough,
Brock University, Canada |
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5:30 p.m.-7:30 p.m.
BANQUET
Yifu
Building |
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FRIDAY, NOVEMBER. 16, 2012
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8:30
a.m.-12:00 p.m. |
REGISTRATION |
Jiageng Building 2, F5 |
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8:30 a.m.-10:00 a.m.
CONCURRENT SESSION A1
Room 501 |
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Management Control System I
Moderator: Zhijun Lin
, Professor, Hong Kong Baptist
University, China
Paper 1（XM04）:
Managerial Practices, Management
Accounting Systems’ Instruments,
and Firms’ Performance: theCcase
of Italian Manufacturing Firms
Ahmed Abdel-Maksoud, Fabrizio
Cerbioni ,Mohamed F. Omran,
Federica Ricceri
University of Padova, Italy
Paper 2（XM45）：Management
Control Systems Design: The
Effect of a Superior’s
Reputation on Budgetary Slack
Vincent K. Chong ,Chanel Y. Loy,
The University of Western
Australia, Australia
Paper 3（XM71）：Environment
management in China
Xiaomei Guo,
Xiamen University, China |
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8:30 a.m.-10:00 a.m.
CONCURRENT SESSION B1
Room 502
Management Control System II
Moderator: Yiming Hu
,
Professor,
Shanghai Jiao Tong University, China
Paper 1（XM23）:
Intra-firm Compensation Inequity
and Corporate Performance:
Evidence from China’s Listed
Companies
Yu Qin,
Zhejiang Sci-Tech
University, China
Lijuan Tao,
Qingdao
University, China
Paper 2（XM01）:
What Makes Listed Subsidiaries
Delisted in Japan：Logistic
Analysis
Naoyuki Kaneda, Gakushuin
University, Japan
Paper 3（XM53）:Examining
Feedback and Feedforward
Concepts in Accounting
Systems:Toward an Application
of Engineering Control Theory
Shinsuke Wada, Koji Tanaka,
Osaka University of Commerce,
Japan
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8:30ap.m.-10:00
a.m.
CONCURRENT SESSION C1
Room 513
Performance Measurement and
Management
Moderator: Masaaki Aoki,
Professor ,
Tohoku University, Japan
Paper 1（XM44）:
An Empirical Study on the
Acceptance of the Government
Performance Auditing in
China
Yiming Hu, Jifeng Luo, Hui Fan,
Shanghai Jiao Tong University,
China
Paper 2（XM05）:
On the Relevancy of Management
Remuneration to Firm Performance
Junjiro Miyamoto, Tezukayama
University, Japan
Paper 3（XM16）:
An Economic Evaluation Model for
Green Hotel Energy Conservation
Systems by
Using Activity-Based Costing
Wen-Hsien Tsai , Chu-Lun Hsieh ,
Ya-Fen Lee , Chih-Hao Yang
,Yao-Chung Chang ,
Central University, Taiwan
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8:30 a.m.-10:00
a.m.
CONCURRENT SESSION D1
Room 514
Other Topic
Moderator:
Sekar Mayangsari,
Professor, Trisakti University,
Indonesia
Paper
1（XM02）：Management
Accounting Practices in Egypt
and China: A Comparative Study
Sherine Farouk, Sanjoy Bose, Abu
Dhabi University, UAE
Paper 2（XM58）:
An Empirical Research On The
Influence Of Fair Disclosure On
Traders' Behaviors
Aiping Zhu, Jimei University,
China
Paper 3（XM08）：On
the Financial Control Structure
of Corporate Groups with
Financial Companies
Mengjie Ren, Capital University
of Economics and Business, China
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10:00 a.m.-10:30 a.m. |
COFFEE BREAK |
Jiageng Building 2, F5 |
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10:30 a.m.-12:00 p.m.
CONCURRENT SESSION
A2
Room 501
Management Control System I
Moderator:
Xiaomei Guo,
Professor, Xiamen University,
China
Paper 1（XM49）：Management
control Systems in Japanese
Social Businesses
Hannu Kurunsaari, Zhiqiang Bu,
Osaka City University, Japan
Paper 2（XM12）:
Target Costing Implementation in
Malaysian Automotive Industry:
An Exploratory Study
Hussein H. Hamood , Normah Omar
, Suzana Sulaiman, Universiti
Teknologi MARA, Malaysia
Paper 3（XM22）:
The
mediation role of MCS in the
process of inter-firm synergetic
Jing Long Jiao,
Chen Guo , Wang Qiu-Juan
Hunan First Normal College,
China
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10:30 a.m.-12:00 p.m.
CONCURRENT SESSION
B2
Room 502
Management Control System II
Moderator: Jan Kurt Alpenberg,
Professor,
Tyndale University, Sweden
Paper 1（XM48）：Preliminary
Survey of Implementing Target
Costing in the Thai
Manufacturing Firms
Nimnual Visedsun , Kanitsorn
Terdpaopon,
Rangsit University, Thailand
Paper 2（XM13）：Management
Accounting and Its Relevance in
Harm Reduction Programmes: A
Case of Needle Syringe Exchange
Programme
Sharifah Fadzlon Abdul Hamid
, Wee Shu Hui, Normah Omar,
Suzana Sulaiman
,Norhazeera Mohd Zan, Nur
Shahida Ab Fatah
, Universiti Teknologi MARA,
Malaysia
Paper 3（XM17）: The
Relationship between Management
Control and ERP Performance- the
View of
IT Governance and
Internal Auditing
Wen-Hsien Tsai ,
Chih-Hao Yang,Ya-Fen Lee,Chu-Lun
Hsieh ,Hsiu-Li Lee,Central
University, Taiwan
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10:30 a.m.-12:00 p.m.
CONCURRENT SESSION
C2
Room 513
Performance Measurement and
Management
Moderator:
Paul Scarbrough,
Professor, Brock University,
Canada
Paper 1（XM07）：Strategic
Plan Development, Implementation
and Evaluation: Status in the
UAE Public Sector
Said Elbanna, United Arab
Emirates University,
UAE
Paper 2（XM14）：Managing
Challenges Facing Accouting
Education and Employbility In
Malaysia
Ibrahim Kamal Abdul Rahman,
Nooraslinda Abdul Aris, Zuraidah
Mohd Sanusi, Zafiruddin Baharum,
Universiti Teknologi MARA,
Malaysia
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10:30 a.m.-12:00 p.m.
CONCURRENT SESSION
D2
Room 514
Performance Measurement and
Management
Moderator:
Susumu Ueno,
Professor, Konan University,
Japan
Paper 1（XM11）：Credit
Card Debt Management: A Profile
Study of Young Professionals
Normah Omar, Rashidah Ahmad,
Universiti Teknologi MARA,
Malaysia
Paper 2（XM03）:
Background of the Degree in
Public Accounting
José G. Vargas-Hernández, Centro
Universitario de Ciencias
Económico Administrativas
Universidad de Guadalajara,
Mexico
Paper 3（XM35）:
A Study on Over-incentive of
Executives Compensation Unfair
Treatment for Staffs in Company
Huabing Wang, Wenzhou
University, China |
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12:00 p.m.-2:00 p.m.
LUNCH BUFFET
Yifu Building |
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2:00 p.m.-3:30 p.m.
CONCURRENT SESSION
A3
Room 501
Management Control System I
Moderator:
Zhihua
Xie,
Professor,
Beijing Technology and Business
University, China
Paper 1（XM28)：Study
on Cost Synergy Management of
Inter-firm and Competitive
Advantage
Lixia Zeng, Xiamen University of
Technology, China
Paper 2（XM77）:
R&D and Management control in
China Company
Hong Xiao, Xiamen University,
China
Paper 3（XM76）:
Critical Success Factors of
Balanced Scorecard
Implementation within a
Malaysian Government-Linked
Company
Norlaila Md Zin, Aliza Ramli,
Suzana
Sulaiman* ,
Universiti Teknologi MARA,
Malaysia
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2:00 p.m.-3:30 p.m.
CONCURRENT SESSION
B3
Room 502
Management Control System II
Moderator:
Ibrahim Kamal Abdul Rahman,
Professor,
Universiti Teknologi MARA,
Malaysra
Paper 1（XM51）:Target
Costing as a Dynamic Capability
in Swedish Publicly Traded
Companies
Mohammad R. Akhbar i
, Jan Alpenberg, Paul D.
Scarbrough , Eric
Wennberg, Osaka City University,
Japan
Paper 2（XM08）:
On the Financial Control
Structure of Corporate Groups
with Financial Companies
Mengjie Ren,
Capital University of Economics
and Business, China
Paper 3（XM46）:Management
Accounting Practices in
Vietnamese Food and Beverage
Enterprises
Nguyen Thi Phuong Dung, Masaaki
Aoki, Tohoku University, Japan |
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2:00 p.m.-3:30 p.m.
CONCURRENT SESSION
C3
Room 513
Performance Measurement and
Management
Moderator :Chin-Hsien Hsieh,
Professor,
Chihlee Institute of Technology, China
Paper 1（XM41）:
A review of Activity-based
Costing Literature: 2001-2011
Bülend Terzioglu, Elsie Chan,
Australian Catholic University,
Australia
Paper 2（XM42）:
IFRS and Just-in-Time Management
Makoto Kawada, Meijo University,
Japan
Paper 3（XM50）:
Evaluating the Performance
Measurement System(PMS)in the
Financial Service Industry in
Developing Country: the Case of
Bangladesh
Noel Yahanpath, Mahbubul Islam,
Eastern Institute of Technology,
New Zealand
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2:00 p.m.-3:30 p.m.
CONCURRENT SESSION
D3
Room 514
Other Topic
Moderator :
Sekar Mayangsari,
Professor, Trisakti
University, Indonesia
Paper 1（XM24）:
Financial Conservatism and
Firms’ Investment Behaviors
during the Global Crisis
Finance
Ai-min Zeng, Zhejiang Gongshang
University, China
Yuanlue Fu,
Xiamen University, China
Paper 2（XM06）:
Organizational Capital and
Earnings Persistence
Maki Kitada, Atsushi Shiiba,
Osaka University, Japan
Paper 3（XM59）:
The Influence of Corporate
Social Responsibility to
Business Performance
Chin-Hsien Hsieh, Chiaming Wu,
Fengyi Lin, Chih-Yang Chang,
Taipei University of Technology,
Taiwan,
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3:30 p.m.-4:00
p.m.
COFFEE BREAK
Jiageng Building
2, F5 |
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4:00 p.m.-5:30 p.m.
CONCURRENT SESSION
A4
Room 501
Management Control System I
Moderator: Ibrahim Kamal Abdul
Rahman,
Professor,
Universiti Teknologi MARA,
Malaysia
Paper 1（XM57）:
Target Costing and Dynamic
Capabilities:a Conceptual Link
Wee Shu Hui , Normah Omar,
Suzanna Sulaiman ,UiTM, Malaysia
Paper 2（XM21）：Managerial
Overconfidence, Tax Shield Kink
and Corporate Performance
Lianqin Huang，Fuzhou
University，China
Yuanlue Fu，Xiamen
University，China
Paper 3（XM33）:
Compulsory or Voluntary：Disclosure
on Internal Control Audit Report
Yibing Wu, Xiamen University,
China |
|
4:00 p.m.-5:30 p.m.
CONCURRENT SESSION
B4
Room 502
Management Control System II
Moderator
:Fenyi Lin,
Professor,
Taipei University of Technology,
Taiwan
Paper 1（XM25）:
Correlation Research of
Non-financial Indicators and
Corporate Value: Evidence from
China's Listed Commercial Banks
Zhong Chong Lan, Jing Long Jiao,
Hu Yongqiang, Hunan First Normal
College, China
Paper 2（XM60）：Research
on Cost Accounting System
Integrated Activity and Variable
Cost
：Based
on Anti-dumping
Xia Xin, Xingli Zhao, Shandong
Institute of Business and
Technology, China
Paper 3（XM70）:
The Effect of Perceived
Environmental Uncertainty,
Strategy,and Structure on Budget
Tightness
Lisheng Yu,
Xiamen
University, China |
|
4:00 p.m.-5:30 p.m.
CONCURRENT SESSION
C4
Room 513
Performance Measurement and
Management
Moderator
:Hua
Xiao,
Professor,
Xiamen University, China
Paper 1（XM43）:To
Set a Public Firm's Performance
Platform Using the Standard Cost
and an Intelligent ERP System
for its Operating Segments in
Accordance with IFRS
Shu-Hui Lan, McFis Business
Management Consulting INC,
Taiwan
Paper 2（XM29）:
Critical Success Factors of
Balanced Scorecard
Implementation within a
Malaysian
Government-Linked Company
Norlaila MdZin, Aliza Ramli,
SuzanaSulaiman,
UniversitiTeknologi MARA,
Malaysia
Paper 3（XM58）:
Performance Measure
Manipulation: a Matter of
Ethics?
Susan Robertson, RMIT
University, Australia |
|
4:00 p.m.-5:30 p.m.
CONCURRENT SESSION
D4
Room 514
Other Topic
Moderator:
Shaohua Chen,
Xiamen, University,
China
Paper 1（XM40）:
Management Accountants' Roles
and Tasks in a Malyasian
Organization: Past and Future
Zairul
Nurshazana Zainuddin & Suzana
Sulaiman Amarc, University
Technologi MARA, Malaysia
Paper 2（XM62）:
The Competitive Effect of
Rivals’ Earnings News on Initial
Public Offerings
Jun
(Tony) Ruan,
Xiamen
University, China
Hong Qian, Oakland University,
USA
Paper 3（XM64）:
Cost Stickiness in Large versus
Small Firms
Wei Jiang, Jinan University,
China
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5:30 p.m.-7:30p.m.
Dinner Buffet
Yifu Building
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SATURDAY, NOVEMBER 17, 2012 |
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8:00 a.m.-12:00
p.m.
Tour of Xiamen Bay
1:00 p.m.-3.00
p.m.
APMAA & APMAJ Business Meeting, " APMAA and APMAJ
Activities: Past, Present and Future"
Chaired by President and Prof. Susumu Ueno
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