Asia-Pacific Management Accounting Association

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Updated on October 23, 2023

      Asia-Pacific Management Accounting Association

      2023 (18th) Annual Conference


Challenges and Opportunities to Management Accounting in the Digital Era

Venue: Trisakti  University, Jakarta, Indonesia
  Conference Date: 24 (Tuesday) -26(Thursday) October 2023
in online mode 
2023 Bonference (
APMAA 2023
  (Developed by the Trisakti University team)
Conference Management Toolkit - Login (

                             APMAA 2023 Conference Report (Nov. 13 Issue)

                            2023 Conference Program Updated on October 23                            
                             2023 Book of Abstracts (Conference Sessions)   no password required  Sep.25
                             2023 Book of Abstracts (Doctoral Colloquium)  no password required   Oct. 18
                             To open the proceedings, you need a password (2023 APMAA members only)

                             2023 Proceedings Volume 1 (Academic Paper Sessions IDs. 5-32)  Oct.5

                             2023 Proceedings Volume 2   (Academic Paper Sessions IDs. 21-45)  Oct. 5

                             2023 Proceedings Volume 3  (Paper IDs 24, 38, 39. 46.48.49)  Oct. 5


Please visit and complete your registration.

Are you on the 2023 APMAA member list?
Upon reviewing the latest Google sheet, we noticed that some of your name is not in the 2023 member list. If you have “inadvertently” missed the registration process for this year, we kindly request you to visit Registration – APMAA 2023, the Registration and Fee Payment page for APMAA 2023, and complete your 2023 membership fee (USD10) payment. If you have problems accessing the web page, please email Prof. Sekar Mayangsari at Please obtain the Zoom link for the conference and the password for the 2023 proceedings by becoming an APMAA member (Oct.8, 2023).

Trisakti University is the organizer of the 2023 APMAA online conference. Xi'an Jiaotong University  withdrew from hosting the 2023 APMAA annual conference. APMAA apologizes for any inconvenience this change may have caused you (August 14, 2023.  Susumu Ueno ( 


APMAA Annual Conference Mission 

The Asia-Pacific Management Accounting Association provides an easy-to-access but a reliable platform for APMAA management accounting academics to present their research products.

Important Date for Authors

The manuscript submission site (CMT) opens

Deadline for manuscript submission

Registration/Fee Payment site opens…………………   

Notification about acceptance/rejection

Registration deadline for presenters……………                                

Proceedings paper submission deadline……

Book of Abstracts completion

Proceedings Book completion

Rehearsal for all presenters, moderators, and discussant       

Registration deadline for non-presenters

Conference date…………………………………     

(Updated on Aug. 24)  

May 20, 2023

July 20

September 11

September 1

September 20

September 15

September 30

October 5

October 13-14

October 15

October 24-26


Online Participation Fee
This participation fee includes the online version of the Program Book, Book of Abstracts, and Book of Proceedings

2023 Membership Fees and Annual Conference Registration Fees




Regular members (USD)

Doctoral student members (USD)





Membership fee





Conference Fee


  20 (waived)


  20 (waived)






Conference Program:  (tentative: Updated on Sep.17 by S. Ueno)

 Day 2 Schedule (WednesdayOctober 25, 2023) Conference Program 

Jakarta Time


Plenary Session (3 speakers) and Academic Paper Sessions (10 papers at 4 sessions)


ZOOM opens

09.00 - 09.30

Opening ceremony

Greeting: Susumu Ueno, APMAA Bord Chair (10 min.)

               Kadarsah Suryadi, Rector, Trisakti University (5 min.)

Opening: Sekar Mayangsari, APMAA 2023 Chair (5 min.)

Picture Taking

09.40 11.55

Plenary Session: (09.40 11.55: 5 min. Moderation plus 40 min. talk)
 Challenges and Opportunities to Management Accounting in the Digital Era: Chinese Professors' View


Coordinator: Gaoliang Tian, Professor, Xi'an Jiao Tong University, China

Moderator: Paul Scarbrough, Professor, Brock University, Canada

 Talk 1: The Application of New Technology in Management Accounting Research

Speaker: Rong Huang: Professor, School of Management, Fudan University, China

Talk 2: Exploring the Frontier of Management Accounting Research: The Reshaping Influence of N.L.P. and Large Language Models

Speaker Nan Hu, Professor, Xi'an Jiaotong University. China  

Talk 3: Algorithmic Management Accounting

Speaker: Yasheng Chen, Professor, School of Management, Xiamen University, China

12.00 –13.20


13.2- 15.15


 Academic Paper Sessions Day 2-1:   2 rooms: 5 papers  (20 min. Presentation, 10 min. Discussion, and 5 min. Q&A)
Room 1 (ID11, ID19, ID25): Room 2 (ID29, ID16)


 Academic Paper Sessions Day 2-2:    2 rooms: 5 papers  (20 min. Presentation, 10 min. Discussion, and 5 min. Q&A)
Room 1 (ID7, ID18, ID14): Room 2 (ID32, ID13)

 Day 3 Schedule (Thursday, October 262023) Conference Program 

Jakarta Time (UTC+7)‎

Academic Paper Sessions (15 papers at 6 sessions) and a Forum


Registration Desk open/ ZOOM site opens (Video of APMAA History, Chinese melodies)


Academic Paper Sessions Day 3-1:  2 rooms: 6 papers (20 min. Presentation, 10 min. Discussion, and 5 min. Q&A)
Room 1 (ID9, ID35, ID46): Room 2 (ID5, ID49)


Academic Paper Sessions Day 3-2:  2  rooms:  4 papers (20 min. Presentation, 10 min. Discussion, and 5 min. Q&A)
Room 1 (ID30, ID22): Room 2 (ID41, ID21)

11.50– 13.10



Academic Paper Sessions Day 3-3:  2 rooms: 6  papers (20 min. Presentation, 10 min. Discussion, and 5 min. Q&A)
 Room 1 (ID34, ID45, ID10): Room 2 (ID42, ID48, ID6)




Forum (Thursday, October 26 Time: 15:15-16:20)

Topic " How Asia-Pacific Management Accounting Association (APMAA) Has Survived"

Moderator: Susumu Ueno, Konan University, Japan

Talk 1 (15 min): Collaboration of Local Universities in Organizing the APMAA 2015 and Fully Online APMAA 2021 Conferences.

Speaker: Mayangsari, Sekar, Trisakti University, Indonesia

Talk 2 (10 min): Financing the 2019 Qatar Conference

Speaker: Elgammal, Mohammed, Qatar University, Qatar

Talk 3 (10 min) Insight and Experience as a Bangladesh Webinar Organizer

Speaker: Farhana Begum, Ministry of Education, Bangladesh

Talk 4 (25 min) History of APMAA: After 2010

Speaker: Susumu Ueno, Konan University, Japan



Closing Ceremony:

Greeting: Susumu Ueno, APMAA Board Chair (5 min.)

               Dean, Trisakti University (5 min.)

Closing: Sekar Mayangsari, APMAA 2023 Chair (5 min.)

Picture Taking

16.50- 17.00

APMAA Hanoi 2024 Promotion
Nguyen Thi Hong Thuy, and Bui Phuong Chi, Vietnam National University



Day 1 Schedule (TuesdayOctober 24, 2023) Doctoral Colloquium Program

Jakarta Time


 October 24, Doctoral Colloquium



Registration Desk opens

ZOOM site opens (PPT files of APMAA History)



  Greetings: Susumu Ueno, APMAA Board Chair (Explain what APMAA expects the Doctoral Colloquium.) (10 min)
Grahita Chandrarin, University of Merdeka Malang (5 min)

Picture Taking

Paper Session

1 Room, 2 papers (5 min. Introduction by a mentor, 15 min. Presentation, 10 min. Discussion by a mentor, 5 min. Q&A)

(ID20, ID37)



Dissertation Proposal Presentation Sessions

2 Rooms, 4 papers (5 min. Introduction by a mentor, 15 min. Presentation, 10 min. Discussion by a mentor, 5 min. Q&A)

Room 1(ID52, ID53), Room 2(ID54, ID55)




 Grahita Chandrarin, University of Merdeka Malang (8 min)

 Normah Omar, Universiti Teknologi Mara, Malaysia (4 min)

 Ni Putu Sri Harta Mimba, Udayana University, Indonesia (4 min)

Picture Taking  

How to submit your research papers to 2023 APMAA
Paper Submission site
(The Submission Deadline is July 20, 2023)


APMAA2023 CMT site opened on May 20. We employ the Conference Management Toolkit (CMT) that Microsoft Corporation provides to manage submitted papers.  If you are new to CMT, please create your account by registering your ID (Email) and Password in the CMT system (Conference Management Toolkit - Create New Account ( before submitting your paper. If you have a CMT account, you can log in to APMAA2023 CMT with this account at Conference Management Toolkit - Login ( In your Author console, please click "Create new submission" and select "Academic Paper Sessions.  


MS-CMT Structure of the APMAA2023

       (Track 1) Academic Paper SessionsPrimary subject areas (14) → Secondary subject areas

      (Track 2) Doctoral Colloquium Sessions (Thesis Position Papers)

      (Track 3) Other (Plenary Session, Forum, and Doctoral Seminar Speakers)

      (Track 4) Organizers' Practice Track (Soley for the use of the Organizer)


Edit the "Create New Submission" page and submit your manuscript. Please select an appropriate subject area by clicking a primary subject area button for an Academic Paper Sessions paper. We recommend you click a secondary subject area button when you find an additional relevant area. Please ensure your submission meets the conference's guidelines for accepting scholarly papers (2023 Guideline for Authors (Formatting and Template)). . The Paper Submission Deadline is July 20, 2023.



APMAA 2023 Conference Call For Papers: Edited on February 20, 2023
Draft of Conference News. First Issue, 2023:
Edited on January 24, 2023
(Guidelines and instructions for authors, reviewers, mentors, and gatekeepersnot issued by Xian team
Image result for Microsoft Word


2023 Guideline for Authors (Formatting and Template): Edited on February 1, 2023

APMAA 23 DC Recommendation Form: Uploaded on January 31, 2023
Open the CMT account, and access to the APMAA 2021 CMT site: Uploaded on May 5, 2021

Guidelines for the APMAA Annual Conference Paper Review: Uploaded on July 5, 2021)   (Instructions about the CMT review process)

Instructions for preparing the proceedings (camera-ready) paper: Uploaded on August 30,2021) 

Book of Abstracts (2022 Conference Sessions) Edited on September 30,2022

Book of Abstracts (2022 Doctoral Colloquium Sessions) Edited on October 23, 2022

History of APMAA  Edited on December 30. 2022


 1. APMAA 2023 Conference Call for Papers (Academic Paper Sessions)


Academic paper sessions have always been the center of the APMAA annual conferences. Of course, as in every other year, the 2024 Academic Paper Sessions provide subject areas that encompass various fields and accept manuscripts of almost any accounting subject.


Primary and secondary subject areas of the Academic Paper Sessions


01. Challenges and Opportunities to Management Accounting in the Digital Era

-Management Accounting in the Digital Era

-AI and robotic process automation in Accounting and Auditing

-Data Science and Analytics in Accounting, Auditing, and Taxation 

-Cloud accounting and Cyber security

- Performance management through the cloud computing system

-Accounting education and curriculum in the Digital Era

-Accounting research in the Digital Era

- Digital Competency Readiness and Acceptance by management accountants


02. Cost management and Manufacturing Industries

-Cost accounting

-Supply chain management

-Production management 

-The changing roles of management accounting in Industry 4.0


03. Performance Management

-Performance Management Systems and Budgeting in an uncertainty environment

-Data analytics, Enterprise Planning, and Performance Management

-Performance Appraisal and Incentives

-Multi-Criteria Decision-Making and Accounting

-Impacts of management accounting practices on forecast-based business valuation


04. Strategic Management Accounting

-Factors influencing the deployment of SMA techniques

-Strategic Planning and Performance Management

-Profit-sharing within a supply chain

-Accounting for servitization business models

-Accounting for start-up and unicorn companies

-Intellectual Capital, Intangibles, and Knowledge Management


05. Management Accounting for Multinational Enterprises

-Transfer pricing

-International Tax planning

-Performance management in MNEs

-Management accounting roles and Risk management in a borderless business environment


06. Management Accounting for State-owned Companies, Public Sector, and Non-profit Organizations (NPOs)

-Management accounting in state enterprises

-Open data management for the government

-Management accounting for the third sector (NPOs and civil societies)


07. Management Accounting for SMEs and Family Businesses

-Decision Making in Publicly Traded vs. Private Companies

-Issues of Business continuity and succession 

-Tax planning for the family business


08. Business Reporting and Communication

-Financial Reporting and Business Communication

-Impact of IFRS on corporate management

-Corporate Social Responsibility Accounting

-Social, Environmental and Sustainability Management (SDGs) Accounting


09. Business Ethics and Internal Control

-Internal Control and Accountability

-Business Ethics, and Fraud Prevention and Detection

-Corporate Governance


10. Mathematical Models in Accounting

-Contract Theory

-Capital Market


-Product Market Competition


11. Comparative (Cross-cultural) Management Accounting

-Cross-cultural comparison

-Cross-national comparison


12. Management Accounting of Islamic Business

-Management Accounting of Islamic Finance and Banking

-Electronic Transactions in Islamic Banks and Markets

-Islamic Financial Industries and Sustainable Development

-Sukuk, Wakaf, and Zakat management


13. Management Accounting Education and History

-Accounting Education

-History of Accounting discipline

-History of Management Accounting practices


14. Other Management Accounting Issue



Guideline for Authors

Image result for Microsoft Word2023 Guideline for Authors (Formatting and Template): Uploaded on January 31, 2023


1. All submitted manuscripts should be in Word format and report original, unpublished research results.


2. The official language of APMAA 2024 is English in both writing and presentation. If English is not your mother tongue (first language), check your draft using a professional editor and/or with a spelling and grammar matching application such as Grammarly before submitting your manuscript. You can download a free version and install it on your PC. If your document is hard to read, we will decline it before sending it to our reviewer.


3. Manuscripts should follow the structure of a traditional research paper, i.e., you will need to adjust your document to the academic format so that it can be accepted . An empirical research paper's typical organization is Title, Abstract, Introduction, Literature Review, Methodology, Results, Discussion, Conclusion, and References (proceedings papers (


4. Use Times New Roman font with font size 12, page size A4, single-spaced.


5. Abstract should be 200-300 words on a separate page immediately preceding the text. Show five keywords below the abstract. The text should be as concise as the subject and research method permit. To be considered, the text length should be over 5,000 but usually not exceed 10,000 words.


6. The cover page should contain the title of the paper, the author's name (first name, initial(s), and family name), position, and affiliation (capitalize the first character of each word). Also, it should contain email addresses and phone numbers. Please indicate the corresponding author. About the detailed information for formatting, please follow the

    2022 Guideline for Authors (Formatting and Template) on this page.

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


8. Author(s) should not use the pronoun "I" or "we." Instead, please use the terms "this study" or "this research". Referencing should follow the APA style (


9. Each author registering for the conference is limited to two (2) full-length paper submissions (including co-author papers) for the Academic Paper Sessions.


10. Authors who received a "Minor Revision" or "Major Revision" notification are expected to resubmit their revised (final) manuscripts before a specified date (the temporal deadline is August 20) to get an "Accept" notification by September 1. Our review team engages in review on a first-come-first-served basis.


11. All authors of accepted manuscripts must complete and submit their camera-ready papers (in Word format) for inclusion in the Proceedings and abstracts for the Book of Abstracts before the due date (Sep.15, 2022). Authors can choose a full-length paper or executive summary submission for the conference proceedings. Authors, in principle, cannot make their presentations if they refuse to have their camera-ready papers included in the Proceedings.

Executive summaries are more extended than abstracts, running 3–7 pages (around 1500-2,000 words). They summarize the research output's purpose, methods, results, and conclusions, such that someone who reads only the summary can obtain a solid understanding of the research as a whole.


12To attend and present their papers, at least one of the authors (including the presenter) must register (pay the participation fee) for the Conference before September 15, 2023.



2. APMAA 2023 Doctoral Colloquium Call for Papers


We hold the 2023 Doctoral Colloquium in conjunction with the APMAA 2023 Conference. Our Doctoral Colloquium will offer doctoral students an opportunity to receive high-quality feedback from external advisers (mentors), interact with peers, exchange ideas, discuss concepts, and establish (in) formal cooperation with various research groups. In mentorship, a more experienced or more knowledgeable person helps guide a less experienced or less knowledgeable person. The mentors comprise a group of international professors.


Doctoral students and candidates are welcome to submit their thesis-position paper, i.e., our preference will be given to students in the thesis writing stage of their doctoral work. Students interested in participating in the 2023 Doctoral Colloquium should submit three files to the Doctoral Colloquium Track of the CMT site, each consisting of a set of documents in Word format, as outlined below:

 File 1: Three supplementary documents

  -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.

  -A one-page research statement in the research field you will pursue. Since you are at the doctoral dissertation stage, this statement should focus on the dissertation.

  -Your CV. 

 File 2: A letter of Recommendation

  -A Letter of Recommendation from your primary dissertation advisor should state what you could contribute and gain from the doctoral consortium. Please use APMAA 23 DC Recommendation Form.

 File 3: Thesis-Position Paper

  -Your Thesis-Position Paper


The submitted thesis-position paper should clearly state the following:

 1. An overview of related work in the area of the doctoral work

2. The original fundamental idea/research questions/hypothesis of the thesis

3. The problem domain and the specific problem addressed

4. Methodological approach

5. The expected contributions

6. Research carried out


The paper content follows a generic thesis structure, including an abstract, keywords, an introduction with the research question, related work, theory, methodology, and preliminary results.




1. The first author should be a doctoral student responsible for researching the topic. If the supervisor becomes a co-author, he or she should be a second or subsequent author.


2. The official language is English in both writing and presentation. If English is not your mother tongue (first language), check your draft by employing a professional editor and/or with a spelling and grammar matching application such as Grammarly before submitting your manuscript. You can download a free version on a webpage and install it on your PC. If your document is hard to read, we will decline it before sending it to our reviewer.

3. The abstract should be 200-300 words on a separate page immediately preceding the text. Show five keywords below the abstract. The text should be as concise as the subject and research method permits. The text length should be about 4,000- 8,000 words. (If not, Desk Rejected). Use Times New Roman font with font size 12, page size A4, single-spaced. About the detailed information for formatting, please follow the 2023 Guideline for Authors (Formatting and Template): Uploaded on January 31, 2023.

4. The colloquium chairs will arrange the selection of the accepted papers using a peer
-review process.


5. Accepted manuscripts whose first author (doctoral student) will have completed registration and submission of the camera-ready full-length paper before the due date (Sep.15, 2023) will be included in the in-house proceedings (a collection of camera-ready full-length papers). Authors, in principle, cannot make their presentations if they refuse to have their full-length papers included in the conference proceedings. Alternatively, authors can submit a short camera-ready paper whose length is no less than 4,000 words when they get permission beforehand from the Doctoral Colloquium Chair.


3. Volunteer Opportunities (reviewers, moderators, discussants, mentors)

There are still ways to get involved! Please consider volunteering for reviewers, moderators, discussants, and mentors who tackle the Quality Control Issues of the APMAA 2023. Please send the "Application Note (Format) for a reviewer, moderator, discussant, or mentor" written in  Word  (shorter than one page) to Prof. Susumu Ueno(


The Application Note should include (1) your name, (2) roles you can take on (reviewer, moderator, discussant, and mentor),  (3) Email address; Position, Affiliation, and  Country, (4)Subject areas that you want to take on. (5) a several-line (short) profile (or your profile URL) with your photo, and  (6) a list of your two published papers (in scholarly English journals) in subject areas you apply. We welcome your application to multiple subject areas and roles.


Application Note (Format)

(1) Prof. Dr. Given name; Family name

(2) Role: Reviewer, moderator, discussant, and mentor
Email address; Position, and Affiliation, Country

(4) Subject areas that I want to take on such as,

02. Cost management and Manufacturing Industries

03. Performance Management

(5) Several-line (short) profile (or a profile URL) with your photo (We do not request the photo if you are a 2022 APMAA director).

(6) A list of your two published papers (in scholarly English journals) in the subject areas you apply.

 Requirement and Due Application Date

To serve as a  reviewer, moderator, discussant, and mentor, you must (1) participate in an online training program and a rehearsal provided by APMAA and (2) register for the 2023 Annual Conference by September 15. Application Due Dates are as below;

-Reviewers: we encourage you to apply before May 30.
-Mentors of the Doctoral Colloquium: we encourage you to apply before June 30.
-Moderators and Discussants:  we encourage you to apply before August 30.


Note that we give reviewers and presenters a priority to serve as a moderator and a mentor.

APMAA has guidelines for presenters, moderators, and discussants beneficial to all, including audiences.


Updated on August 27, 2023, by Prof Dr Susumu Ueno