Asia-Pacific Management Accounting Association


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 APMAA 8th (2012) Annual Conference

MANAGEMENT ACCOUNTING: the Optimization of Management Control System

November 14th to 17th, 2012

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)  


Ph.D. Colloquium Presentations



Conference Presentations



Plenary sessions


UK 2, USA 1, Hong Kong 1, China 3

Concurrent sessions


China, Malaysia, Japan , Thailand , Taiwan , Australia , UAE , Canada 1, Sweden, New Zealand , USA, Italy




International participants (Memebrs)


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 

International participants (Spouse, Daughter, Mother)


Japan 1, Indonesia 1

Local participants


Faculties (not Xiamen)  14, Xiamen faculties 16, Xiamen Students 20

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.



Yuan Lue Fu (, Xiamen University  
Xiaohui Qu (, Xiamen University 




WEDNESDAY, NOVEMBER 14, 2012          

10:00 a.m. – 8:00 p.m.


Yifu Building (Xiamen University)


2:00 p.m.-5.00 p.m.

Room 502, Jiageng Building 2, Xiamen University

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

2:00 p.m.-5:30 p.m. 

     Paper 1XM15: 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 2XM52: 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

6:00 p.m.-8:00 p.m.


Yifu Building




 THURSDAY, NOVEMBER 15, 2012             


 8:00 a.m.- 5:00 p.m.  REGISTRATION  Multifunctional Hall, Science & Arts Center

 8:45 a.m.-10:00 a.m.   OPENING CEREMONY  Multifunctional Hall, Science & Arts Center

Master of Ceremonies: Prof. Yuanlue Fu
, Xiamen University, China

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


 10:00 a.m.-10:30 a.m. 
In front of Science & Arts Center   
:  Multifunctional Hall, Science & Arts Center    

  10:30 a.m.-11:20 a.m.  PLENARY SESSION 1  Multifunctional Hall, Science & Arts Center

 1. Management Accounting: Retrospect and Prospect

 Keynote speakerMichael Bromwich
        Professor, London School of Economics and Political Science, UK
Xiaohui Qu, Xiamen University, China

  11:20 a.m.-12:10 p.m. PLENARY SESSION 2  Multifunctional Hall, Science & Arts Center 

 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 


   12:10 p.m.-2:00 p.m.                             LUNCH BUFFET                                        Yifu Building

   THURSDAY, NOVEMBER 15, 2012               2:00 p.m.- 5:20 p.m.

  2:00 p.m.-3:10 p.m.  PLENARY SESSION 3 & 4  Multifunctional Hall, Science & Arts Center

2:00 p.m.-2:35 p.m.
 3. Complementarities of Management Accounting and Information Technology

 Keynote speakerJason Zezhong Xiao
       Professor, Cardiff University, UK

Susumu Ueno
, President of APMAA, Konan University, Japan


2:35 p.m.-3:10 p.m.
Performance Outcomes of Balanced Scorecard Application in Public Hospitals in China

   Keynote speakerZhijun Lin
       Professor, Hong kong Baptist University, China

Yang Tzong Tsay
, Taiwan University, Taiwan


3:10 p.m.-3:25 p.m          COFEE BREAK     Multifunctional Hall, Science & Arts Center
3:25 p.m.-4:00 p.m.  PLENARY SESSION 5   Multifunctional Hall, Science & Arts Center

5. Research on the Design and Optimization of Management Control Mechanism

 Keynote speaker:  Yuanlue Fu

 Professor, Xiamen University, China

    ModeratorPaul Scarbrough, Brock University, Canada

4:00 p.m.-4:40 p.m.               PLENARY SESSION 6       Multifunctional Hall, Science & Arts Center

 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

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


5:30 p.m.-7:30 p.m.              BANQUET                      Yifu Building



  FRIDAY, NOVEMBER. 16, 2012    

 8:30 a.m.-12:00 p.m.


Jiageng Building 2, F5

8:30 a.m.-10:00 a.m.                          CONCURRENT SESSION A1                                      Room 501

  Management Control System I

  Moderator: Zhijun Lin , Professor, Hong Kong Baptist University, China

Paper 1XM04: 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 2XM45):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 3XM71Environment management in China

  Xiaomei Guo, Xiamen University, China 


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 1XM23: 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 2XM01: What Makes Listed Subsidiaries Delisted in JapanLogistic Analysis

Naoyuki Kaneda, Gakushuin University, Japan

Paper 3XM53:Examining Feedback and Feedforward Concepts in Accounting Systems:Toward an Application of Engineering Control Theory

Shinsuke Wada, Koji Tanaka, Osaka University of Commerce, Japan

 8:30ap.m.-10:00 a.m.                         CONCURRENT SESSION C1                                      Room 513

  Performance Measurement and Management

  Moderator: Masaaki Aoki, Professor , Tohoku University, Japan

Paper 1XM44: 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 2XM05: On the Relevancy of Management Remuneration to Firm Performance

Junjiro Miyamoto, Tezukayama University, Japan

Paper 3XM16: 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

8:30 a.m.-10:00 a.m.                           CONCURRENT SESSION D1                                      Room 514

Other Topic

Moderator:  Sekar Mayangsari, Professor, Trisakti University, Indonesia

Paper 1XM02):Management Accounting Practices in Egypt and China: A Comparative Study

Sherine Farouk, Sanjoy Bose, Abu Dhabi University, UAE

Paper 2XM58: An Empirical Research On The Influence Of Fair Disclosure On Traders' Behaviors

Aiping Zhu, Jimei University, China

Paper 3XM08):On the Financial Control Structure of Corporate Groups with Financial Companies

Mengjie Ren, Capital University of Economics and Business, China 





10:00 a.m.-10:30 a.m.


Jiageng Building 2, F5




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 1XM49):Management control Systems in Japanese Social Businesses

Hannu Kurunsaari, Zhiqiang Bu, Osaka City University, Japan

Paper 2XM12: Target Costing Implementation in Malaysian Automotive Industry: An Exploratory Study

Hussein H. Hamood , Normah Omar , Suzana Sulaiman, Universiti Teknologi MARA, Malaysia
Paper 3XM22: 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 

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 1XM48):Preliminary Survey of Implementing Target Costing in the Thai Manufacturing Firms

Nimnual Visedsun , Kanitsorn Terdpaopon, Rangsit University, Thailand

Paper 2XM13):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 3XM17The 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

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 2XM14):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

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 1XM11):Credit Card Debt Management: A Profile Study of Young Professionals

Normah Omar, Rashidah Ahmad, Universiti Teknologi MARA, Malaysia

Paper 2XM03: Background of the Degree in Public Accounting

José G. Vargas-Hernández, Centro Universitario de Ciencias Económico Administrativas Universidad de Guadalajara, Mexico

Paper 3XM35: A Study on Over-incentive of Executives Compensation Unfair Treatment for Staffs in Company

Huabing Wang, Wenzhou University, China

12:00 p.m.-2:00 p.m.                 LUNCH BUFFET                    Yifu Building

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 2XM77: R&D and Management control in China Company

Hong  Xiao,  Xiamen University, China

Paper 3XM76: Critical Success Factors of Balanced Scorecard Implementation within a Malaysian Government-Linked Company

 Norlaila Md Zin, Aliza Ramli, Suzana Sulaiman* , Universiti Teknologi MARA, Malaysia

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 1XM51: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 2XM08: On the Financial Control Structure of Corporate Groups with Financial Companies

Mengjie Ren, Capital University of Economics and Business, China

Paper 3XM46:Management Accounting Practices in Vietnamese Food and Beverage Enterprises

Nguyen Thi Phuong Dung, Masaaki Aoki, Tohoku University, Japan 


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 1XM41: A review of Activity-based Costing Literature: 2001-2011

Bülend Terzioglu, Elsie Chan, Australian Catholic University, Australia              

Paper 2XM42: IFRS and Just-in-Time Management

Makoto Kawada, Meijo University, Japan

Paper 3XM50:  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 

2:00 p.m.-3:30 p.m.                           CONCURRENT SESSION D3                                        Room 514

Other Topic

Moderator : Sekar Mayangsari, Professor, Trisakti University, Indonesia 

Paper 1XM24: Financial Conservatism and Firms’ Investment Behaviors during the Global Crisis    Finance

Ai-min Zeng, Zhejiang Gongshang University, China

Yuanlue Fu, Xiamen University, China

Paper 2XM06: Organizational Capital and Earnings Persistence

Maki Kitada, Atsushi Shiiba, Osaka University, Japan

Paper 3XM59: The Influence of Corporate Social Responsibility to Business Performance

Chin-Hsien Hsieh, Chiaming Wu, Fengyi Lin, Chih-Yang Chang, Taipei University of Technology, Taiwan,

3:30 p.m.-4:00 p.m.                   COFFEE BREAK                Jiageng Building 2, F5

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 1XM57: Target Costing and Dynamic Capabilities:a Conceptual Link

Wee Shu Hui , Normah Omar, Suzanna Sulaiman ,UiTM, Malaysia

Paper 2XM21):Managerial Overconfidence, Tax Shield Kink and Corporate Performance

Lianqin HuangFuzhou UniversityChina

Yuanlue FuXiamen UniversityChina

Paper 3XM33: Compulsory or VoluntaryDisclosure 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 1XM25: 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 2XM60):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 3XM70: 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 1XM43: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 2XM29: Critical Success Factors of Balanced Scorecard Implementation within a Malaysian         

Government-Linked Company

Norlaila MdZin, Aliza Ramli, SuzanaSulaiman, UniversitiTeknologi MARA, Malaysia

Paper 3XM58: 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 1XM40: Management Accountants' Roles and Tasks in a Malyasian Organization: Past and Future
 Zairul Nurshazana Zainuddin & Suzana Sulaiman Amarc, University Technologi MARA, Malaysia

Paper 2XM62: The Competitive Effect of Rivals’ Earnings News on Initial Public Offerings
Jun (Tony) Ruan,  Xiamen University, China

Hong Qian, Oakland University, USA

Paper 3XM64: Cost Stickiness in Large versus Small Firms

Wei Jiang, Jinan University, China 


 5:30 p.m.-7:30p.m.           Dinner Buffet                   Yifu Building


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