Results

Ph.D. Colloquium Presentations

6

Conference Presentations

63

Talks/Panel sessions

7

4 Talks and 3 Panel presentations :

Concurrent sessions

56

Saturday 7;  Sunday 17+19+ 13

Total Presentations

69

International participants (Family, 6)

53

Paid membership fee: 96 (=109-13 All paid except 13 Ph. D. students and 3 invited)   

Japan 60, Thailand 13, Indonesia 9, Malaysia 8, Taiwan 6, UAE 4, China 3, New Zealand 3, Qatar 2, Singapore 2, Australia 2, Canada 1, Hong Kong 1, Poland 2, Sweden 1, Mongolia 1,

Paid Local participants  (Invited, 3) 

 56

Total Paid participants

109

No Fee participants (6+3)

9

No Fee students of Nagoya U.

30

Total participants

148

November 1 (Friday)

At Nagoya Garden  Palace
(1)APMAJ Breakfast Meeting
(2)Welcome Reception

At School of Economics, Nagoya U.
 (1) Executive Council Meeting, (2) Ph.D. Colloquium.
 

7.00a.m.-8.15a.m.  at HOTEL NAGOYA GARDEN PALACE
 APMAJ Breakfast Meeting

10.00a.m.-1.00 p.m.*
Executive Council Meeting At Nagoya U. 
(12.00-12.40) Lunch*
1.00p.m.-4.00p.m*
Ph.D. Colloquium at Nagoya U.

3.00p.m.-7.00p.m.
Registration at Lobby, Hotel Nagoya Garden Palace

7.00p.m.-9.00p.m.
Welcome Reception at 2F. Nagoya Garden Palace (Sponsored by Brock University. Canada)
　

November 2 (Saturday)

(School of Economics, Nagoya U.)

8.40a.m.-4.00p.m. Registration  at Nagoya U.

First Lecture Room

  1. Opening Talk (9.40a.m.-10.05a.m.)
Susumu Ueno, Chair of 2013 APMAA Conference and President of APMAA

  2. Plenary Talks 1 & 2:  (10.10a.m.- 11.40a.m)
    10.10-10.55 Talk 1,    10.55-11.40 Talk2

11.40a.m.-1.00p.m. Lunch at Sai Restaurant, 2 F. Nanbu Seikyo (South Cooperative Union)

  First Lecture Room

  3. Panel Session 1.00-2.40 

  4. Competitive Paper Session Nov.2-2  (2papers)3.00-4.30

  5. Invited Talk (40 min presentations with 10min Q&A)  4.30-5.20

  Second Lecture Room

  1.Competitive Paper Session Nov.2-1 (2papers) 1.00-2.40

  2.Competitive Paper Session Nov.2-3(3papers) 3.00-5.20

5.40p.m..-7.40p.m.
Banquet at Mei Dining, I F. Nanbu Seikyo (South Cooperative Union), Nagoya University

8.30a.m.-12.00noon Registration at Nagoya U

 9.45-12.00 Competitive Paper Sessions (3 papers per session: 30 min. presentation + 10min.discussion  + 5min.Q&A)  

       9.45-10.30, 10.30-11.15, 11.15-12.00

12.00-1.30 Lunch at Mei Dining, I F. Nanbu Seikyo (South Cooperative Union)

     1. 30-3.25  Interactive Paper Sessions A (3 papers per session: 25 min presentation +5 min discussion + 5 min. Q&A) 

       1.30-2.05, 2.10-2.45,  2.50-3.25

3.45-5.30  Interactive Paper Sessions B (3 papers per session: 25 min presentation +5 min discussion + 5 min. Q&A) 

  3.45-4.20, 4.20-4.55, 4.55-5.30

     5.50p.m.-7.40p.m.
Business Meeting and Dinner Buffet at Mei Dining, I F. Nanbu Seikyo (South Cooperative Union)
　
　

November 4 (Monday)
Bus Tour  from  Hotel Nagoya Garden  Palace (10.00a.m. - 16.00p.m.).

10.00a.m. -16.00p.m.  Optional Bus Tour

The TOYOTA Commemorative Museum and Nagoya Castle from the  HOTEL NAGOYA GARDEN PALACE. Please note this scheduled trip is limited to international participants only, and it is already full in subscribers.

                           Schedule for  APMAA 2013

November 1 (6 papers)

Ph.D. colloquium on Friday, November 1

1:00 p.m.-4:00 p.m.
1:00 p.m.-1:20 p.m.  Welcoming Speech (First Conference Room, 40persons）
1:20 p.m.-4:00 p.m.  Sessions at First and Second Conference Rooms (6 presentations)
(Each paper: 25 min Presentation + 10 min Advice+ 15 min discussion by participants)

First Conference Room �@1.20-2.10;  �A2.10-3.00;  10 min break;　�B3.10-4.00

Moderator: Normah Omar, Universiti Teknologi MARA, Malaysia  (normah645@salam.uitm.edu.my))  
Paper 1（ID49）The Moderating Effects of Budgetary Slack on the Relationship between Professionals’ Attitudes and Ethical Behaviours: From Control Package Perspective Nobuya Fujiwara, Kobe University, Japan
Adviser: Paul Scarbrough, Brock University, Canada
Paper 2（ID56）Participative Budgeting: Psychological Contract, Shared Financial Interest, and Honesty in Budget Reporting Dini Rosdini, Padjadjaran University,  Indonesia
Adviser: Grahita Chandrarin, University of Merdeka Malang, Indonesia
Paper 3（ID78）National culture and Management Control Systems Wooseok Suh,  Nagoya University, Japan
Adviser: Nobuo Yazawa (aloha@sky.nifty.jp), Beppu University, Japan

Second Conference Room �@1.20-2.10;  �A2.10-3.00;  10 min break; �B3.10-4.00
Moderator: Yang Tzong Tsay, National Taiwan University, Taiwan (yttsay@ntu.edu.tw)
Paper 1（ID10）Environmental Accounting in Peru: A Proposal based on the sustainability reporting in the mining, oil and gas industry Gustavo Tanaka (Peru), Kwansei Gakuin University, Japan
Adviser: Professor Yiming Hu, Shanghai Jiao Tong University, China
Paper 2（ID23）Examination of target setting ways for target costing and committee activities at Toyota Motor Corporation  Hideyuki Kobayashi, Nagoya University, Japan
Adviser: Jan Kurt Alpenberg, Linnaeus University, Sweden
Paper 3（ID82）Economic Consequences of Full Thai Financial Reporting Standards (TFRS) Mandatory beyond 2012  Komsan Inta,  Kasetsart University, Thailand
Adviser: Masaaki Aoki, Tohoku University, Japan
　

November 2 (10 papers: 3 talks and 7 papers)
Morning: Three Talks
Afternoon: Panel Session, Competitive Paper Sessions (2 papers x 2 + 3 papers =7 papers) plus one Invited Talk

First Lecture Room
9.40a.m.-10.05a.m. Opening Talk:
Susumu Ueno, Chair of the 2013 Conference and APMAA President
ID107 A Decade of APMAA
10.10a.m.-10.55a.m  Plenary Talks 1 (3+35 min. presentaion+7)
Moderator Paul Scarbrough, Brock University, Canada
ID 35 Analysis of the Management Control Systems in Holding Companies: Some Integrative Functions in Corporate Governance  Takayuki  Asada , Ritsumeikan University, Japan
10.55a.m.-11.40a.m.  Plenary Talks 2 (3+35 min. presentation +5)
Moderator Masaaki Aoki, Tohoku University, Japan
ID64 Japanese Management Accounting: A Case of Amoeba Management  Toshiro Hiromoto, Former Professor of Hitotsubashi University, Japan

12.00-1.30 Lunch at Mei Dining, I F. Nanbu Seikyo (South Cooperative Union)

1.00p.m.-2.40p.m.
Panel Session: Challenges for Management Accounting: Issues in Theory and Practices
Moderator Susumu Ueno, Konan University, Japan
ID105 Challenges in Management Accounting in Thailand: Dynamics of Management Accounting Practices  Wila-sini Wongkaew, Chulalongkorn University, Thailand
ID103 Some Thoughts On Cost of Quality Reporting (Accounting for Quality Management) , Lin Zhijun , Kong Baptist University, Hong Kong
ID104 Challenges for Management Accounting: Issues in Theory and Practices  Jimmy Y.T. Tsay, Professor Emeritus National Taiwan University, Taiwan

3.00p.m.-4.30p.m. Competitive Paper Session Nov.2-2 (2papers)
�@3.00-3.45 (30 min presentation, 10min discussion, 5min. Q&A)
Moderator  Dyna Seng, University of Otago, New Zealand
ID70 Impacts of Organisational Capital on Corporate Performance and Future Task  Shoichiro Hosomi, Tokyo Metropolitan University, Japan 　
�A3.45-4.30 (30 min presentations, 10min discussion, 5min. Q&A)
Moderator Prapaporn Kiattikulwattana, Chulalongkorn University, Thailand
ID43 Market orientation, nonfinancial performance measures, and performance: Evidence from Thailand  Sirilak Bangchokdee, Prince of Songkla University, Thailand;   Lokman Mia, Griffith University, Australia; Somkao Runglertkrengkrai, Prince of Songkla University, Thailand

4.30p.m.-5.20p.m. Invited Talk  (40 min presentation, 10min Q&A)
Moderator Shogo Kimura, Nagoya University, Japan
ID52 Fundamentals and Evolving Points of the Toyota Production System  Masatoshi Naito, Toyota Motor Corporation, Japan

Second Lecture Room
1.00p.m.-2.40p.m: Competitive Paper Session Nov.2-1  (2papers)
1.00-1.50  (30 min presentation, 15 min. discussion, 5 min. Q&A)
Moderator Nobuo Yazawa, Beppu University, Japan
ID12 Strategic performance measurement system, slack and strategic planning as determinants of different aspects of organizational performance: Evidence from an Asian Context, Said Elbanna, Qatar University, Qatar;   Ahmed Abdel-Maksoud , United Arab Emirates University, UAE.
�A 1.50-2.40  (30 min. presentations, 15 min. discussion, 5 min. Q&A)

Pornpan Damrongsukniwat withdrew her paper on Friday, 25 Oct. ( 2:51).
Moderator: Nam Sang Cheng, Singapore Management University, Singapore
ID18: The Measurements and Determinants of Budgetary Slack: The Empirical Evidence of Listed Companies in Thailand  Pornpan Damrongsukniwat (Kasetsart University), Danuja Kunpanitchakit, Chulalongkorn University; Supol Durongwatana, Chulalongkorn University, Thailand 

3.00p.m.-5.20p.m Competitive Paper Session Nov.2-3 (3papers)
�@3.00-3.45 (30 min. presentation, 10min. discussion, 5min. Q&A)
Moderator Naoyuki Kaneda, Gakushuin University, Japan
ID65 CROSS-BORDER M&AS AND FIRM VALUE:  A COMPARISON OF CHINA- AND US-JAPAN M&AS  Keisuke Chikamoto (Ministry of Land, Infrastructure, Transport and Tourism) , Fumiko Takeda (University of Tokyo), Mariko Watanabe (Institute of Developing Economies) , Ai Yokoyama (University of Tokyo) Japan  
�A3.45-4.30 (30 min presentation, 10min discussion, 5min. Q&A)
Moderator Chiungfeng Ko, Soochow University, Taiwan.
ID68 The Effect of Corporate Governance on Credit Ratings: Evidence from China's Bond Market  Chao Chen, Fudan University, Beini Zhang (Fudan University) China4
�B 4.35-5.20 (30 min presentation, 10min discussion, 5min Q&A)
Moderator  Sekar Mayangsari, Trisakti University, Indonesia
 ID90 FIRM CHARACTERISTIC, EXTERNAL AUDIT SERVICE AND  FINANCIAL PERFORMANCE: AN EMPIRICAL STUDY ON COOPERATIVE IN EAST JAVA – INDONESIA  Oyong Lisa (STIE Widya Gama Lumajang)  ,Grahita Chandrarin (University of Merdeka Malang), Edi Subiyantoro (University of Merdeka Malang), Indonesia

　

Sunday, November 3

9.45-12.00 Competitive Paper Sessions (30 min. presentation, 10min.discussion, 5min.Q&A)  
    9.45-10.30, 10.30-11.15, 11.15-12.00

1.30-3.25 Interactive Paper Sessions A (25 min presentation, 5 min discussion, 5 min. Q&A)
   1.30-2.05, 2.10-2.45,  2.50-3.25

3.45-5.30 Interactive Paper Sessions B (25 min presentation, 5 min discussion, 5 min. Q&A)
   3.45-4.20, 4.20-4.55, 4.55-5.30
-------------------------------------------------------------

(3CPS) Competitive Paper sessions (30 min. presentation, 10min.discussion, 5min.Q&A)  
    9.45-10.30, 10.30-11.15, 11.15-12.00

　

3CPS-1

Moderator: Jan Alpenberg, Linné Universitet, Sweden
ID92 Using the Rasch Model to Measure Malaysian Companies’ Capabilities toward Target Costing Implementation  Hussein H. Hamood, Thamar University, Yemen; Normah Omar, UiTM;  Suzana Sulaiman, UiTM, Malaysia
Discussant: Dyna Seng, University of Otago, New Zealand

3CPS-2

Moderator: Yiming Hu, Shanghai Jiao Tong University, China
ID30 The Effect of Board of Commissioner Effectiveness and Family Ownership on Diversification Strategy and Firm Value, Presented by Alusnaria Dahlia; Ancella Hermawan (Universitas Indonesia) , Alusnaria Dahlia (Universitas Indonesia) Indonesia
Discussant: Yiming Hu, Shanghai Jiao Tong University, China
ID69 The Losses on Operational Risks and its Risk Assessment – Study on Taiwan’s Electronic Industry  Chiungfeng Ko, Soochow University, Taiwan
Discussant Ancella Hermawan, Universitas Indonesia, Indonesia
ID13: The Reputation Building of Financial Analysts: Evidence from Chinese Capital Markets Yiming Hu and et.al.,, Shanghai Jiao Tong University, China    
Discussant: Chiungfeng Ko, Soochow University, Taiwan

3CPS-3 

Moderator: Elsie Chan, Australian Catholic University, Australia
ID85 The Intervening Impact of MAS Effectiveness on the relationship between Information Quality and Organization Performance in Libyan organizations presented by Suzana Sulaiman,  Naser Ghanem, UITM, Suzana Sulaiman, Universiti Teknologi Mara, Malaysia Wee Shu HUI, UITM, Malaysia
Discussant Ancella Hermawan, University of Indonesia, Indonesia
ID48 An empirical investigation of the effects of customer satisfaction on financial performance Yoshinobu Shima, Kinki University; Kenji Yasukata, Kinki University; Chiyuki Kurisu, Kameda College of Health Sciences, Japan
Discussant Elsie Chan, Australian Catholic University, Australia
ID31 The Effect of Non Financial and Financial Indicators on Profitability of Conventional Banks in Indonesia presented by Patricia Hendrawirawan,  Ancella Hermawan, Universitas Indonesia; Patricia Hendrawirawan, University of Indonesia, Indonesia (present ID30 also)
Discussant  Yoshinobu Shima, Kinki University, Japan

3CPS-4

Moderator: Chao Chen, Fudan University, China
ID75  R&D Spending, Ownership Structure and Firm Performance: Evidence from China  Chao Chen , Fudan University, China (present ID68, ID75)
Discussant Sriya Kumarasinghe, University of Otago, New Zealand
ID88: Corporate Social Responsibility Disclosures and Performance in Japanese Companies  Mitchell Will, Crowe Horwath, Dunedin, New Zealand; Sriya Kumarasinghe, University of Otago, New Zealand; Yasuo Hoshino, Aichi University, Japan 
Discussant Chao Chen, Fudan University, China

3CPS-5

Moderator: Atsushi Shiiba, Osaka University, Japan
ID59 An environmental decision-making model for electrical and electronic equipments production, Presented Wen-Hsien Tsai, National Central University; Tsen-Shu Tsaur, National Central University; Yu-Wei Chou, National Central University; Jau-Yang Liu, Chinese Culture University; Jui-Ling Hsu, Feng Chia University. Taiwan
Discussant: Kenji Matsui, Kobe University, Japan
ID58 Intrafirm Coordination through Transfer Pricing under Managers' Sequential Decisions  Kenji Matsui , Kobe University, Japan
Discussant: Yutaro Murakami, Keio University, Japan

3CPS-6

Moderator: Masumi Nakashima, Fukushima College, Japan
Discussants: Kulwadee Lim-u-sanno and Narisa Thongmanee, Prince of Songkla University, Thailand
ID36 PROFESSIONAL CHARACTERISTICS AND AUDIT SUCCESSES OF THAI CPAs: THE EFFECT OF FREE FLOW ACCOUNTANCY SERVICES IN AEC  Kulwadee Lim-u-sanno, Prince of Songkla University; Narisa Thongmanee, Prince of Songkla University, Thailand
Discussants: Thomas Ahrens, United Arab Emirates University, UAE
ID15 Legitimacy, legality, and accountability in cross-border audits of development NGOs Thomas Ahrens, United Arab Emirates University; Frank Fabel (Fabel, Werner & Schnittke GmbH, FWS) , RIHAB KHALIFA, United Arab Emirates University, United Arab Emirates
Discussants: Kulwadee Lim-u-sanno, Prince of Songkla University, Thailand
ID89　The Value Relevance of Voluntary Intellectual Capital Disclosure- New Zealand Henry Ellis and Dyna Seng,University of Otago, New Zealand
Discussant: Masumi Nakashima, Fukushima College, Japan

3CPS-7

Moderator Normah Omar, Universiti Teknologi Mara, Malaysia
ID20: THE INFLUENCE OF FRAUD TRIANGLE UPON THE EXISTENCE OF FINANCIAL STATEMENT FRAUD  Lutfiana Hermawati Murtanto, Trisakti University, Indonesia
Discussants: Normah Omar (Universiti Teknologi Mara) and Marissa Hassan (Nagoya University)
ID40 Debates on Accrual Accounting in the Public Sector: A Discrepancy between Practitioners and Academicians Marissa Hassan, Nagoya University, Japan
Discussants: Normah Omar (Universiti Teknologi Mara) and Lutfiana Hermawati Murtanto (Trisakti University)
ID51 Financial Fraud Detection Mechanism through Ratio Analysis Normah Omar, Universiti Teknologi Mara, Malaysia
Discussants: Marissa Hassan (Nagoya University) and Lutfiana Hermawati Murtanto (Trisakti University)

-----------------------------------------------------------------

(3IPS) Interactive Paper Sessions-A (20papers) (25 min presentation, 5 min discussion, 5 min. Q&A)
   1.30-2.05, 2.10-2.45,  2.50-3.25 

3IPS-A1

Moderator Kenji Yasukata, Kinki University, Japan
ID46  A Theoretical model to solve cost shifting problem  presented by Khondaker Mizanur Rahman, Rafiuddin Ahmed , James Cook University; Chris Leggett, James Cook University, Australia,  Khondaker Mizanur Rahman, Nanzan University, Japan
Discussant Chu-Lun Hsieh, National Central University,Taiwan
ID32 Why do some business firms not rely on financial measures to resolve incentive problems?  Michiko Ogaku, University of Tsukuba, Japan
Discussant Kenji Yasukata, Kinki University, Japan
ID61  The Joint Product Decision on the Environmental management Model by using Green Chemistry and Engineering for Pharmaceutical Industries, Presented by Chu-Lun Hsieh Wen-Hsien Tsai, National Central University; Chu-Lun Hsieh, National Central University,　Taiwan  
Discussant Michiko Ogaku, University of Tsukuba, Japan

3IPS-A2

Moderator: Bi-Huei Tsai, National Chiao Tung University, Taiwan　
ID63 Applications of the Lotka-Volterra Model in Carbon Dioxide Emissions  Bi-Huei Tsai,  Chiao Tung University, Taiwan
Discussant: Nam Sang Cheng, Singapore Management University, Singapore
ID84 Providing Learning Incentives and the Use of a Multi-purpose Performance Measure Yasuhiro Mazda, Tohoku University, Japan
Discussant: Bi-Huei Tsai, National Chiao Tung University, Taiwan　
ID91 BREAKEVEN CALCULATION: A NEW APPROACH 　Nam Sang Cheng* (Singapore Management Universit), Katherine Yuen (Singapore Management University) Singapore
Discussant: Bi-Huei Tsai, National Chiao Tung University, Taiwan　

3IPS-A3

Moderator Tomasz Tomasz Wnuk-Pel, Łódź University, POLAND
ID14: Strategies of action that underpin organizational institutions: A field study of influential management control and quality management practices  Thomas Ahrens, United Arab Emirates University, UAE
Discussant Paul Scarbrough, Brock University, Canada
ID28 MANAGEMENT ACCOUNTING SYSTEM CHANGE IN DEVELOPING COUNTRIES  Tomasz Wnuk-Pel, Łódź University, POLAND
Discussant Thomas Ahrens, United Arab Emirates University, UAE
ID73   Lean Healthcare and Ontario Case Costing - An examination of Strategic Change and Management Accounting Systems Jan Alpenberg, Linnaeus University, Sweden; Paul Scarbrough, Brock University, Canada
Disscussant Tomasz Wnuk-Pel, Łódź University, POLAND       

3IPS-A4

Moderator Kanitsorn Terdpaopong, Rangsit University, Thailand
ID41 An Analysis of Activity-Based Costing Research in the Selected Asia-Pacific Region Countries  Elsie Chan, Australian Catholic University; Bulend Terzioglu, Australian Catholic University, Australia
Discussant: Sekar Mayangsari, Trisakti University, Indonesia
ID79  Accounting Practices and Financial Impacts from the Deluge in 2011: A Case Study of Rojana Industrial Park on Automotive Sector　Kanitsorn Terdpaopong, Rangsit University; Penprapak Tay-Ngoen, Rajamangala University of Technology Suvarnabhumi, Thailand
Discussant: Elsie Chan, Australian Catholic University, Australia
ID86  THE INFLUENCE OF CULTURE ON DECISION MAKING  Sekar Mayangsari, Trisakti University; Gagaring Pagalung, Hasanuddin University, Indonesia
Discussant: Penprapak Tay-Ngoen, Rajamangala University of Technology Suvarnabhumi, Thailand

3IPS-A5

Moderator  Masumi Nakashima, Fukushima College, Japan
ID22 Ethical Ideology and its influence on dysfunctional PMS behaviour  NOOR LIZA ADNAN, UiTM; Che Zuriana Mohammad Jamil, Universiti Utara Malaysia; Nor Nor Azila Mohd Nor, Universiti Utara Malaysia, Malaysia
 Discussant: Masumi Nakashima, Fukushima College, Japan
ID34  Determinants of Tone at the Top -Evidence from Japan-  Masumi Nakashima, Fukushima College, Japan; David Ziebart, University of Kentucky, USA.
Discussant: Kittiya Yongvanich (Ramkhamhaeng University, Thailand
ID37 The Impacts of Using Absorption Costing as a Basis for Product Costing in the Externally Reported Financial Statements: An Examination of Annual Inventory Adjustment among Companies with Different Capital Intensity from 2003-2011   Kitty Yongvanich, Ramkhamhaeng University, Thailand
Discussant: NOOR LIZA ADNAN, UiTM, Malaysia
　

 3IPS-A6   Gregory Wegmann withdrew his paper on Saturday, 2 Nov. (20:57).

Moderator: Gregory Wegmann, University of Burgundy, France
ID25 Sustainable Development As A Performance Concept – Comparative Analysis Of Corporate Social Responsibility Reports From Automobile Manufacturers And Airline Companies  Gregory Wegmann, University of Burgundy; Benoït Pigé, University of Franche-Comté; Viet Ha Tran Vu, University of Picardie - Jules Verne, France
Discussant: Prayoon Tosanguan, Rangsit University, Thailand
ID83 An Integration of ASEAN Corporate Governance Scorecard into Corporate Governance Requirements for Listed Firms in the Stock Exchange of Thailand Prayoon Tosanguan, Rangsit University, Thailand 　
Discussant: Gregory Wegmann, University of Burgundy, France

 3IPS-A7

Moderator: Ahmed Abdel-Maksoud, United Arab Emirates University, UAE
ID74  Earnings Quality and Islamic Products: A Comparative Study of Conservatives, Moderates, and Liberals   Khaled Aljifri,  United Arab Emirates University;  Sunil Kumar, K Director Operations Middle East and Africa Wolters Kluwer Financial Services, UAE
ID 21 ANALYSIS OF THE INTRODUCTION OF ISLAMIC FINANCE IN JAPAN: NEED FOR ISLAMIC INTERNAL CONTROL  Akihiro Noguchi (Nagoya University) > , Mehriban Ahmadova (Nagoya University), Japan
Discussant: Khaled Aljifri, United Arab Emirates Universit, UAE

 
-----------------------------------------------------

(3IPS-B) Interactive Paper Sessions-B (25 min presentation, 5 min discussion, 5 min. Q&A)
   3.45-4.20, 4.20-4.55, 4.55-5.30

3IPS-B1

Moderator:Yoshiyuki Nagasaka, Konan University, Japan
ID71 PERFORMANCE OF ICT INDUSTRY IN SIX ASIAN COUNTRIES  MOHD FAZLI MOHD SAM, Aichi University & UTeM: YASUO HOSHINO, AICHI UNIVERSITY & University of Tsukuba, Japan
Discussant: Wen-Hsien Tsai, National Central University, Taiwan
ID77 THE IMPLEMENTAION OF TARGET COSTING IN THAILAND: CASE STADIES
Kanitsorn Terdpaopong, Rangsit University; Nimnual Visedsun, Rangsit University, Thailand  
Discussant: Yoshiyuki Nagasaka, Konan University, Japan

3IPS-B2  Gregory Wegmann withdrew his paper on Saturday, 2 Nov. (20:57).

Moderator: Susumu Tokusaki, Kwansei Gakuin University, Japan
ID87 Value Creation using the Balanced Scorecard: Diffusion Perspective　Norlaila Md Zin, Universiti Teknologi MARA; Suzana Sulaiman, Universiti Teknologi Mara,  Aliza Ramli, Universiti Teknologi MARA, Malaysia
ID17 Comparative Study of the Transformation of Corporate Strategy into Financial Results: Amazon.com and LAOX Ltd  Hiroshi Miyamasu, Visiting Professor, Chiba University of Commerce, Japan.
Discussant Norlaila Md Zin, Universiti Teknologi MARA, Malaysia
ID24 Trends about the Activity-based Costing method - A strategic approach focusing on information technology services Gregory Wegmann, University of Burgundy, France
Discussant: Hiroshi Miyamasu, Chiba University of Commerce, Japan

3IPS-B3

Moderator Ikuko Sasaki, Tohoku Gakuin University, Japan
ID80 The Role of Quality Cost on ISO 9001 Certified Companies in Thailand  Kanitsorn Terdpaopong, Rangsit University; Komsan Inta, Rangsit University, Thailand (present ID77=ID79=ID80) 
Discussant Anura De Zoysa, University of Wollongong, Australia
ID97 Budgeting Control and Risk Management Institutionalization: Field Study in Chinese company Yuanlue Fu, Xiamen University; Chenxi Fu, Dalian University of Technology, China
Discussant Kanitsorn Terdpaopong, Rangsit University; Thailand
ID96 The Rise and Fall of Activity Based Costing in Japan  Hiroshi Ozawa, Nagoya University, Japan; Anura De Zoysa, University of Wollongong, Australia
Discussant Yuanlue Fu, Xiamen University; China

3IPS-B4   Muttanachai Suttipun (ID26) did not show-up.

Moderator: Nobuo Yazawa, Beppu University, Japan
ID81 Role of Management Accounting Practices in Creating Values : A case study of Asia Highway
Ibrahim kamal Abdul rahman, Universiti teknologi MARA, Mohd Nur Hakim Bahaman, Universiti Teknologi MARA, Malaysia
Discussant: Muttanachai Suttipun, Prince of Songkla University, Thailand
ID26 A Discovery of Corporate Social Responsibility Reporting on Websites in Thailand Muttanachai Suttipun, Prince of Songkla University;, Cholticha Nutpaphon, Prince of Songkla University, Thailand
Discussant: Ibrahim kamal Abdul rahman, Universiti teknologi MARA, Malaysia

3IPS-B5

Co-moderators: Hiroshi Fukuda, Hosei University and Masaaki Aoki, Tohoku University, Japan
ID29 FIRST PAGE FOR THE HISTORY OF STOCK OPTIONS Akihiro Noguchi, Nagoya University, Masako Futamura, Otaru University of Commerce, Japan　
Discussant: Hiroshi Fukuda, Hosei University, Japan
ID9 Risk Assessment of the Egyptian Stock Market in the Wake of the Arab Spring  Mohamed Fawzy Omran, Qatar University, Qatar
Discussant  Yasuo Hoshino,  Aichi Univ. and　Univ. of Tsukuba, Japan
ID16 Study on the Needs and Roles of Inter-organizational Accounting in Japanese Defense Procurement, with Implications from UK Defense Procurement Takahiro Morimitsu, Japan University of Economics, Japan
Discussant: Mohamed Fawzy Omran, Qatar University, Qatar