Asia-Pacific Management Accounting Association

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  Updated on November 2015  


APMAA 2015 (11th) Annual Conference

Management Accounting For Sustainable Development
October 26th – 29th, 2015
Venue: Udayana University and Warmadewa University, Bali, Indonesia  
   APMAA 2015 Program (as of October 11)

 APMAA 2015 Annual Conference in Bali, Indonesia can be seen in You Tube. Please visit:                   


                                   Universitas Merdeka Malang

UNMER Malang - APMAA Bali Indonesia 2015

We are very pleased to announce  that APMAA 2015 in Bali, Indonesia successfully ended with more than 130 presentations. APMAA would like to express her deepest appreciation for your support and cooperation.


 Highlights by Pictures

Reception at Warmadewa University on October 26




Reception at Udayana University on October 27




 Cultural Visit on October 29

  First destination is UC SILVER in Batubulan and it is a legendary sterling silver company that has been started in 1989.  Bali Classic Centre (BCC Bali Mini) is one of the tourism destinations, describes about Bali as a whole and detail, Pura Ulun Danu Batur is the second most important temple in Bali and the tour finish at FURAMA BUMBU BALI RESTAURANT that proudly offers one of the fresh set selections of seafood which is locally caught in Jimbaran Bay.






 Foreword for the program book of
APMAA 2015 (11th) Annual Conference: Management Accounting for
Sustainable Development


Spread across a chain of thousands of islands between Asian and Australian continents, and between the Indian and Pacific Oceans, Indonesia is the largest archipelago in the world. The country has the world's largest Muslim population and Southeast Asia's biggest economy. Ethnically it is highly diverse, with more than 300 local languages. This year the Asia-Pacific Management Accounting Association holds its 11th Conference (APMAA 2015) in Bali, Indonesia at Udayana University and Warmadewa University from October 26-29, 2015.

The main goal of the conference is to bring together researchers and practitioners to exchange theories, ideas, techniques and experiences relating to all aspects of management accounting. This conference provides a very good opportunity for our members to interact face-to-face with experts from all over the world.We received around 120 papers from academics, doctoral students and accounting professionals from countries such as Indonesia, Malaysia, Japan, Australia, United Arab Emirates, China, Poland, Qatar, Thailand, Taiwan, Sweden, United Kingdom, Germany, Estonia, India and Iran. The APMAA 2015 conference has a plenary session, a panel session, and over 30 parallel sessions. The doctoral colloquium has three sessions.

The conference, with the theme of “Management Accounting for Sustainable Development,” sees a medley of programs catering to the needs of academics, doctoral students and accounting professionals, and provides a unique global platform to facilitate the exchange of cutting-edge ideas for the advancement of knowledge in management and accounting. I sincerely hope the new ideas and results presented will stimulate and enhance the progress of research in using management accounting as a value creation tool for sustainability.

 APMAA is the leading association of scholars and specialists in the field of management accounting in the Asia-Pacific region. The proposal to form the Association was first mooted at the Asian Management Forum and the first APMA forum was held November 2002 in Japan. The decision to establish the Asia-Pacific Management Accounting Association was made at the Asia-Pacific Management Accounting Forum held on 24-25, November 2004 in Malaysia, and hosted by Universiti Teknologi Mara (UiTM). APMAA forums (now called ‘Conferences’) have been held annually since then.

In the past three years, the Indonesian Conference Organizing Team has poured their passion and tremendous energy to lead APMAA 2015 to success. It is time for their hard work to be rewarded fully. On behalf of APMAA, I would like to express my sincere appreciation to the devotion of the organizing team in making this conference unique and inspiring through the blend of different kinds of programmes to cater to the different palates. 

 My special thanks go to the two conference co-chairs, Prof. Dr. Grahita Chandrarin, the Director of the Graduate Program, University of Merdeka Malang and Prof. Dr. Sekar Mayangsari, the Director of the Accountant Profession Program Education, Economic Faculty, Trisakti University, and also to the doctoral colloquium chair, Prof. Dr. Ni Putu Sri Harta Mimba, the Executive Director, Center for International Programs, Udayana University. There is no doubt that the 11th annual conference will be the one of the most fantastic and impressive meetings in APMAA’s history.

Thank you very much for your participation. I believe you will enjoy the conference and find the 2015 Program exciting.

 Best regards,

Susumu Ueno
Chair, Board of Directors, Asia Pacific Management Accounting Association


Statistics of Sessions (As of October 20, 2015)

Plenary session



Panel session

3papers ×1 session=3


In-depth parallel sessions (A)

3 papers×3 sessions=9


Parallel sessions (B)

3 papers×8 sessions =24


Parallel sessions (C)

3 papers×8 sessions =24


Parallel sessions (D)

3 papers×8 sessions =24


Parallel sessions (E)

3 papers×8 sessions =24


Doctoral colloquium
(English Sessions)

(Indonesian Sessions)



16 papers


133 papers


Important Dates

Full paper submission

July 31st

Acceptance notification

August 10th

Review Submission

August 25th

Final paper submission for the Proceedings

September 5th

Presentation (PPT) file submission

October 10th



  Obtain PDFs for APMAA 2015 Conference
        May 10, 2015 Issue

 April 5, 2015 Issue                   
February 1, 2015 Issue
December 1, 2014 Issue

APMAA2015 Promotion Brochure (March 1,2015)




Pay your fee at

Early Bird Registration

$ 300 (before Sept 1st)

Doctoral Student

$ 150

General Registration

$ 350 (Sept 1st - Oct 10th)

Late/on-site general registration

$ 400

Indonesian Participant

IDR 2.000.000

Indonesian Student

IDR 1.000.000



Room Accommodation

We have provided a portal website for this event in order to better facilitate our participants booking a room in a more convenient way. The website is
The Organizing Committee has appointed the PT Sekarmenuh Eventama as the Agent Mandatory to coordinate Accommodation, Tour and Transportation reservation requests. All participants are entitled to special hotel rates that can be obtained by making their reservation through the Agent Mandatory, which will offer the most convenient and efficient accommodation, Tour and Transportation service. To make a reservation, please use our secure on-line registration system.

Prama Sanur Beach Bali  (Conference Hotel)
Address: Danau Tamblingan Street, Sanur, Bali, Indonesia 80228

Phone: +62 361 288011
   +62 361 288011   Fax: +62 361 287748

This hotel is about 15-30 minutes by car from Udayana University or from Warmadewa University. It has a direct access to Sanur Beach. 
The APMAA 11th Welcome Dinner will be held at this hotel
in the evening of  October 27..
All 428 rooms provide conveniences like refrigerators and coffee makers, plus free WiFi and balconies. Other amenities available to guests include 24-hour room service, cable TV, and minibars.

If there's a problem concerning with room booking at Prama Sanur Beach Bali , please contact Mr. Onny (, the person in charge (PIC) of APMAA 2015.




Tentative Programs for 2015 Annual Conference and Doctoral Colloquium


Program and Parallel Sessions 


Day 1 (16 presentations)

-Ph.D. Colloquium 2 papers ×2 sessions x 4 rooms = 16 presentations (@45 minutes (20 minutes for presentation, 15 minutes for discussion and 10 minutes foe Q&A)

-Welcome Reception


Day 2  (45 presentations)

-Plenary Session  1 papers×1 session = 1 presentations (Indonesia)

-Panel Sessions 4 papers×1 session = 4 presentations

-In-Depth Sessions  2 papers×2 sessions x 10 classes = 40 presentations (@40 minutes (20 minutes for presentation, 10 minutes for discussion, and 10 minutes for Q&A).

- Gala Dinner


Day 3 (90 presentations) 40 minutes (20 min. for presentation, 10 min. for discussion, and 10 min. for Q&A @paper)

-1st Morning Session   3 papers×1 session x 10 rooms = 30 presentations

-2nd Morning Session  3 papers×1 session x 10 rooms = 30 presentations

-1st Afternoon Session 3 papers×1 session x 10 rooms = 30 presentations

-Poster Session                                                                = 10 posters


2015 Program Outlook (Tentative)


26th October 2015




Board of Directors  Meeting (Susumu Ueno,  Chair of the APMAA Board of Directors )


(1) 2016, 2017 & 2018 Annual Meetings

Presentation by the APMAA 2016 hosting school

Yang, Ching-Hsi (, National Taipei University

Presentation by the APMAA 2017 hosting school

Hu, Yiming (, Shanghai Jiao Tong University, China
Presentation by the APMAA 2018 hosting school

Asada, Takayuki (, Ritsumeikan University, Japan


(2) Candidates for Future Conference Venues  ( 2019, 2020)

 Warmadewa University Bali


Lunch Break



Doctoral Colloquium

(1)   Greetings: Mimba, Chair of Colloquium

(2)   16 Presentations/Review/ Q&A @45 minutes

(20min presentation, 15 min review, 10 min Q&A)

Warmadewa University Bali






Welcome Reception
Welcome Greeting:
  Sekar, APMAA 2015 Conference Chair, and 

  Grahita,APMAA 2015 Organizing Committee  Chair

  Ueno, Chair of the APMAA Board of Directors

Picture Taking

Warmadewa University Bali



27th October 2015





Udayana University Bali




A representative from Host Schools

Udayana University Bali



APMAA 2015 Chair (Sekar)
2015 APMAA President (Omar)

Picture Taking

Udayana University Bali


Plenary Session
     Moderator: Grahita chandrarin

Keynote Speaker: Prof. M. Natsir, AK., CA

(Minister of Indonesia Research, Technology and Higher Education) *

Udayana University Bali


Morning Break

Udayana University Bali


Panel Session “Management Accounting For Sustainable Development”

 Moderator: sekar mayangsari

Presenter 1: Mr. Chaerul Tanjung
(CT Corp.)
Presenter 2: Prof. Janek Ratnatunga
(CMA Australia)
Costing Life: Air, Water and Food"

Udayana University Bali


Lunch Break

Udayana University Bali


Panel Session “Management Accounting For Sustainable Development”

Presenter 3: Prof. Thomas Ahrens ( United Arab Emirates University)

 Discussions: Yuniati Gunawan (Trisakti University)


Udayana University Bali


Afternoon Break

Udayana University Bali


In-depth Parallel Sessions*

·         Parallel Session A1

·         Parallel Session B1**

·         Parallel Session C1

·         Parallel Session D1

·         etc until Parallel Session J1

Udayana University Bali

18:00 -21:00

Conference Dinner
 Greeting from Chair of Conference Organizing Team (Grahita)

Best Paper Awards: APMAA Indonesian  (Award certificate, Prize money of US$ 300)

Announcement from APMAA 2016 Conference Organizer (Chu, Hsuan-Lien,  National Taipei University, Taiwan)


Prama Sanur Beach Bali Hotel




Note: *Time allocated for each paper in the In-depth Parallel Sessions (A1-J1) is 45 minutes (20 minutes for presentation, 15 minutes for discussion, and 10 minutes for Q&A. There were 10 rooms that are already prepared by Udayana University Bali.

              *At each session 2 papers will be presented.






28 October 2015




Parallel Sessions**

·         Parallel Session A2

·         Parallel Session B2

·         Parallel Session C2

·         Parallel Session D2

·         etc until Parallel Session J2

Udayana University Bali


Morning Break



Parallel Sessions**

·         Parallel Session A3

·         Parallel Session B3

·         Parallel Session C3

·         Parallel Session D3

·         etc until Parallel Session J3

Udayana University Bali


Lunch Break



Parallel Sessions**

·         Parallel Session A4

·         Parallel Session B4 

·         Parallel Session C4

·         Parallel Session D4

·         etc until Parallel Session J3

Udayana University Bali


Afternoon Break



Parallel Sessions**

·         Parallel Session A4

·         Parallel Session B4 

·         Parallel Session C4

·         Parallel Session D4

·         etc until Parallel Session J2


Udayana University Bali

Note:  **Time allotted for each paper in the Parallel Sessions with 3 papers per session is 40 minutes (20 min. for presentation, 10 min. for discussion, and 10 min. for Q&A).



29 October 2015




Pick up at the lobby of Hotel

Sanur Beach Hotel


Cultural Visit

Silver Shop, Art Centre, Batur Mountain and Temple


Closing Ceremony


Appreciation to the APMAA 2015 Chair from the APMAA Board Chair, Susumu Ueno (Plaque)

Jimbaran Beach





 The Asia Pacific Management Accounting Association Conference 2015 will take place at the Udayana and Warmadewa University, Bali, Indonesia on October 26th to 29th, 2015. The aim of this conference is to share ideas and important issues about management accounting. The theme of this year’s APMAA Conference is “Management Accounting for Sustainable Development”. 

This incredible conference will be hosted by six universities in Indonesia, consist of Trisakti University, University of  Merdeka Malang, Udayana University, Mercu Buana University, Hasanuddin University and Warmadewa University.  As far as I know, this is the first time APMAA Conference hosted by several universities. I think, with this scheme, APMAA conference will be more well known and attract more participants in host country. 

The committees have arranged this event for a long time since 2013, when APMAA Conference was held in China. This hard work has been paid, where the committee has accepted more than 120 papers from 16 countries and 24 papers for Doctoral Colloquium among them. The enthusiasm of Indonesia’s PhD’s students in APMAA 2015 conference has made the committee agree to conduct a special Doctoral Colloquium for Indonesia PhD students in bahasa. 

I hope you enjoy the incredible moment during APMAA 2015 Conference and your stay in Bali. I realize APMAA 2015 Conference may have many deficiencies, on behalf of the committees, I would like to apologize for any inconvenience during your stay and conference.

 I also would like to say thank you to everyone who has already given us continuous support. Without them, this event could not be happening.  

Welcome to Bali, Indonesia… 

Best Regards,

Sekar Mayangsari
Conference Chair 


  Call for Papers: APMAA 2015 Conference  

APMAA 2015 will be hosted by six Indonesian universities, with the following main hosts: Trisakti University
, Jakarta; University of Merdeka, Malang; Udayana University, Bali; Warmadewa University, Bali; Hasanuddin University, Makassar; and Mercu Buana University, Jakarta.

The issue of sustainable development has become a popular topic. The concept of sustainable development is about how development meets present and future needs.Based on that, when we discuss sustainable development, it means we discuss improving the standard of living by protecting human health, conserving the environment, using resources efficiently and advancing long-term economic competitiveness. All activities require the integration of environmental, economic and social priorities into policies and programs and need for actions at all levels, including citizens, businesses and governments.Considering the above matter, the 11th Asia Pacific Management Accounting Association (APMAA) Conference is dedicated to increase the role of management accounting for sustainable development.  

The theme of the APMAA 2015 Conference is Management Accounting for Sustainable Development. The conference seeks, especially, papers that address the complex challenges of sustainable development at local, regional and global level. We seek participation from those involved in research, policy, practice and business across international sustainable development sectors. The main aim of the conference, in this context, is to share and identify practical, evidence-based solutions to sustainable development challenges, particularly those increasing the role of management accountant in this area. We hope the conference can mobilize the expertise of the scientific and technical communities in academia, civil society and the private sector. 

We welcome paper submissions in any area of management accounting also.  Let us discuss management accounting issues for our better future while enjoying the beauty of Bali Island.  To all 2015 APMAA participants from all around the world, we are looking forward to warmly welcoming you to Bali Island, Indonesia, on October 26th – 29th, 2015


Indonesian Conference Organizing Team. 

Papers are welcomed in all of the following areas: ·        

・       Management Accounting and Control

·         Management Accounting for Multinational Enterprises

·         Management Accounting for State-owned Companies and Non-profit Organizations

·         Management Accounting and Culture

·         Financial Reporting and Analysis

·         Sustainability Reporting and Integrated Reporting

·         Shariah Accounting

·         Internal control and Accountability: Professional and Business Ethics

·         Corporate Governance

·         Risk Management

·         Intellectual Capital and Knowledge Management

·         Social and Environmental Accounting

·         Methodological and Theoretical Issues in Accounting

·        Accounting Education

·        Management Accounting History


It should be noted:

·         Papers published elsewhere are not eligible for submission. Preference will be given to recent papers that have not previously been presented at major conferences.

·         Papers will be double-blind reviewed. Author(s) of accepted papers must register for the conference. At least one of the main authors is required to register for the conference by October 1st 2015 and to present the work at the corresponding session.


The deadline for full paper submissions is July 15th, 2015.
To submit a paper, go to the CMT Conference Submission Site for "2015 Annual Conference, Asia-Pacific Management Accounting Association" at Please select Track (Concurrent Sessions Track, Ph.D. Colloquium Track, etc.) . 

CMT Online Help:   


·         All manuscripts should be in Times New Roman, font size 12, double–spaced with an abstract of 200-300 words. Include up to 5 keywords. An abstract should be presented on a separate page immediately preceding the text.

·         Manuscripts should be as concise as the subject and research method permit. The length of text should be over 5,000 but not exceed 10, 000 words.

·         All papers will be double-blind reviewed. To promote anonymous review, authors should not identify themselves directly or indirectly in their paper.

 ·     The cover page of submitted paper should contain the title of the paper (all bold capitals), the author’s name (first name, initial(s), and family name), title and affiliation, fax and phone numbers, email address, and any acknowledgements. Please indicate clearly the corresponding author.

·        The first text page should show the title of the paper, an abstract, and 5 keywords. The abstract should be about 200 words. The text should have Introduction and Conclusion sections. Referencing should follow the APA style (Refer to Single author should not use the editorial "We."  

·       To promote anonymous review, authors should not identify themselves directly or indirectly in their paper.


More information can be found at  

Should there be any questions regarding this Call for Papers, please contact:
 Grahita Chandrarin (, APMAA 2015 Conference Chair and/or
 Mimba, Ni Putu Sri Harta (, APMAA 2015 Doctral Colloquium Chair


Call for Papers: 2015 Doctoral Colloquium


A Doctoral Colloquium will be held in conjunction with the APMAA 2015 Annual Conference. Doctoral students and candidates are hereby invited to present and discuss their preliminary results or work-in-progress. The discussants comprise of a group of international Professors.  

Doctoral students interested in participating in the doctoral colloquium should submit a single PDF file consisting of:

1. An introductory letter in which you indicate what you wish to obtain from the doctoral colloquium and what you will be bringing to the doctoral colloquium.
2.  A one page research statement on the research you will pursue. If you are at the doctoral dissertation stage, this statement should focus on the dissertation.
3.  Your CV.
4.  A letter of recommendation from your primary dissertation advisor, who should state what you can contribute as well as gain from the doctoral consortium.
5. Your paper (The text should be about 4,000- 8,000 words.)   


The main objective of the APMAA 2015 Doctoral Colloquium is to offer an opportunity to PhD students to receive high-quality feedback from external reviewers and to directly interact with peers, exchange ideas, discuss concepts, and establish (in)formal cooperation with various research groups.  Doctoral students and candidates at all stages are welcome to submit a thesis-position paper, but preference will be given to students in the earlier stages of their Doctoral work. Participants will be expected to give short and informal presentations of their work during the Colloquium, to be followed by a panel-like discussion.


The submitted paper should clearly state: 

        The original key idea/hypothesis of the thesis
    The problem domain and the specific problem addressed
    An overview of related work in the area of the Doctoral  work 
    Methodological approach 
    Research carried out 
   The expected contributions (in line with the field of study) 


Paper Submission: 


Full paper submission

July 15th

Acceptance notification

August 10th

Review Submission

August 25th

Final paper submission for the Proceedings

September 5th

Presentation (PPT) file submission

October 10th

 The deadline for full paper submissions is July 15th, 2015.
To submit a paper, go to the CMT Conference Submission Site for "2015 Annual Conference, Asia-Pacific Management Accounting Association" at Please select Track (Concurrent Sessions Track, Ph.D. Colloquium Track, etc.) . 

CMT Online Help:

Since this is expected to be a work conducted by the PhD students, we require that:

1.      The first author is a Doctoral student who is mainly responsible for conducting the research on the respective topic. 

2.      Names of the authors are preceded by: Student: and, where applicable, supervisor. 

 The colloquium chairs will arrange the selection of the accepted papers using a peer review process. The accepted papers will be published in the Doctoral Colloquium proceedings. At least one of the authors must register (pay the participation fee) for the conference before the deadline of conference registration (on September 25th, 2015), and attend as well as present the paper in the conference. Otherwise, the paper will not be included in the conference program and proceedings. Paper presented at the conference will be published in the USB proceedings of the conference.  


More information can be found at  

Should there be any questions regarding this Call for Papers, please contact:  
Mimba, Ni Putu Sri Harta (, APMAA 2015 Ph.D. Colloquium Chair 


 Doctoral Colloquium Committee Members

Mimba, Ni Putu Sri Harta, Udayana University, Indonesia (Chair)

Chu, Hsuan-Lien,  National Taipei University, Taiwan  (Vice Chair)

Mayangsari,Sekar, Trisakti University, Indonesia

Chandrarin, Grahita, University of Merdeka Malang, Indonesia

Hu, Yiming, Shanghai Jiao Tong University, China 

Asada, Takayuki, Ritsumeikan University, Japan

Scarbrough, Paul, Brock University, Canada

Nitirojntanad, Kanibhatti, Chulalongkorn University, Thailand

Ueno, Susumu, Konan University, Japan

Omar, Normah, UniversitiTeknologi MARA, Malaysia