18 November 2011  (DAY 2)

Plenary Room

Function Room 3

Function Room 4

SESSION 1: 10.30 – 11.55

SESSION 1: 10.30 – 11.55

SESSION 1: 10.30 – 11.55

MANAGEMENT ACCOUNTING :

STRATEGIC MANAGEMENT ACCOUNTING 

Chairperson :

Prof. Dr. Normah Omar

CORPORATE GORVENANCE AND AUDIT

Chairperson :

Prof. Dr. Nobuo Yazawa

CORPORATE SOCIAL RESPONSIBILITY AND SUSTAINABILITY

Chairperson :

Prof. Dr. Ibrahim Kamal Abdul Rahman / Prof. Datin Dr. Suzana Sulaiman

004A

Firm’s Diversification Strategy, Risk and Incentives (Vability Study on Indonesian SMEs)

Samuel Prasetya Dharmatama Anantadjaya

Swiss German University, Indonesia

Irma M. Nawangwulan

Universitas Pembangunan Jaya, Indonesia

Mentiana Sibarani & Julians C. Riwoe

Harapan Bangsa School of Business Bandung, Indonesia

026

Controlling Trust and Trusting Controls

Narisa Tianjing Dai & Guliang Tang

University of International Business and Economics, China

014

Management Control Systems and Ecological Sustainability: A Case Study of Two Japanese Companies

Hannu Kurunsaari & Zhiqiang Bu

Osaka City University, Japan

007

Business Strategy, Strategic Role of Accountant, Strategic Management Accounting, and their Links to Firm Performance: An Exploratory Study of Manufacturing Companies in Malaysia

Tan Ah Lay & Ruzita Jusoh

University of Malaya, Malaysia

024

The Effect of Financial Performance to Corporate Value with the Disclosure of Good Corporate Governance and Corporate Social Responsibility as Moderating Variable

Hariadi Saputra, Hexana Sri Lastanti & Murtanto

Trisakti University, Indonesia

010

SHG-Bank Linkage Model – A Tool for Sustainability

Anupam Mitra

University of Calcutta, India

019

Competitive Edge of Manufacturing Firms and its Determinants

Tetsuhiro Kishita,

Ryukoku University, Japan

Yasutaka Fukami

Japan Securities Research Institute, Japan

 044

Management and Governance in Family-Owned Companies in Malaysia

Azmi Abd. Hamid , Rozainun Abdul Aziz & 

Asyifa Laila Hosni

Universiti Teknologi MARA, Malaysia

038

Accountants' Response to Green Supply Chain Management Practices in the Malaysian Automotive Industry: A Case Evidence

Noor Sufiawati Khairani, Indra Devi Rajamanoharan &

Nagarethnam Thirumanickam

Universiti Teknologi MARA, Malaysia

045

Strategic Management Accounting: A Direction For Future Research

 Jamaliah Said

Universiti Teknologi MARA, Malaysia

027

Disclosure Level and Bid-Ask Spread

Asghar Azizi & Ebrahim Bazrafshan

Islamic Azad University Miyandoab Branch, Iran

036

Impacts of New Performance Reporting Standard on Management’s Attitude in Japan: Questionnaire Study

Masamichi YOSHIOKA

Tokyo University of Science, Japan

Satoshi AKAGI

Kyushu Sangyo University, Japan

Katsuya INAGAKI & Megumi NIKI

Tokyo University of Science, Japan

Q & A: 11.50 – 11.55

Q & A: 11.50 – 11.55

Q & A: 11.50 – 11.55

18 November 2011  (DAY 2)

Plenary Room

Function Room 3

Function Room 4

SESSION 2 : 12.00 - 13.00

SESSION 2: 12.00 – 13.00

SESSION 2 – 12.00 – 13.00

MANAGEMENT ACCOUNTING :

COST ACCOUNTING SYSTEMS

Chairperson :

Dr Cheng Nam Seng

MANAGEMENT ACCOUNTING :

COST MANAGEMENT

Chairperson :

Assoc. Prof. Dr Wee Shu Hui

MANAGEMENT ACCOUNTING :

VALUE CREATION

Chairperson :

Dr Sharifah Norzehan Syed Yusuf

017

Comparative Studies of Cost Accounting Practices in Japan and Germany

Shinsuke WADA, Osaka University of Commerce, Japan

Peter Kajüter & Matthias Moeschler

University of Münster, Germany

 028

Kashi-Kari Mechanism in Japanese Cost Management

Shogo Kimura & Hikaru Ogawa

Nagoya University, Japan

034

Analyzing Value Creation from Intellectual Capital of Corporation

Yuanlue Fu

Xiamen  University, China

022

Intricacies of Overhead Cost Allocations: Is Distortion Here to Stay?

Bülend Terzioglu

Australian Catholic University, Australia

031

The Management Control Systems and Effectiveness of Service Delivery in Malaysian Local Authorities: A Preliminary Analysis

Norazlina Ilias,

Universiti Malaysia Terengganu, Malaysia

Nik Kamaruzaman Abdulatiff

Universiti Teknologi MARA, Malaysia

040

Finding Value in Value Engineering Practices in a Malaysian Construction Company

Aliza Ramli & Suzana Sulaiman

Universiti Teknologi MARA, Malaysia

037

Management Accounting Practices and the Turnaround Process: A case study of Malaysia Airlines

Noor Hasniza Haron &

Ibrahim Kamal Abdul Rahman

Universiti Teknologi MARA, Malaysia

043

Integrating Target Costing (TC) Indicators within the Balanced Scorecard (BSC) model: Suggestion for an Exploratory Study

Hussein H. Hamood, Normah Omar &

Suzana Sulaiman

Universiti Teknologi MARA, Malaysia

041

Supply Chain Management Practices for Value Creation: Case Evidence

Eley Suzana Kasim, Indra Devi Rajamanoharan &

Normah Omar

Universiti Teknologi MARA, Malaysia

Q & A: 12.55 – 13.00

Q & A   12.55 – 13.00

Q & A   12.55 – 13.00

19 November 2011 (DAY 3)

Plenary Room

Function Room 3

Function Room 4

SESSION 3 – 9.00 – 10.00

SESSION 3 – 9.00 – 10.00

SESSION 3 – 9.00 – 10.00

FINANCE

Chairperson :

Dr. Aliza Ramli

AUDIT AND FINANCIAL REPORTING

Chairperson :

Prof. Dr. Masaaki Aoki

MANAGEMENT ACCOUNTING :

BUDGET AND REWARD SYSTEM Chairperson :

Assoc. Prof. Dr. Nagarethnam Thirumanickam

005

Investor Demand, Winner’s Curse and Immediate Post-Listing Price Spread of Malaysian IPOs

Othman Yong

Universiti Kebangsaan Malaysia, Malaysia

 021

Auditing Quality Improvement Under ERP Systems

Wen-Hsien Tsai, Sin-Jin Lin, Wan-Rung Lin, Kuen-Chang Lee & Yao-Chung Chang

National Central University, Taiwan

011

The Impact of Organization Commitment, Leadership Style and Job Relevant Information on the Relationship Between Budget Participation and Managerial Performance (Empirical Study on Rural Banks in Semarang, Central Java)

Ardiani Ika Sulistyawati, Dyah Nirmala Arum Janie & Albertus Kukuh Himawan

Semarang University, Indonesia

048

Comparative Analysis of Systematic Risk Measurement of Various Industries Listed on Teheran Stock Exchange (TSE)

Mojgan Derayat

Universiti Teknologi MARA, Malaysia

Farhad Nourafkan Talesgh-Makaeel 2

Islamic Asad University,  Iran

 013

Incorporating Corporate Governance in the Forecast of Credit Risk 

Bi-Huei Tsai

National Chiao Tung University, Taiwan

016

Why Has the Use of Annual Incentive Plans in Japan Not Yet Dramatically Increased?

Michiko Ogaku

University of Tsukuba, Japan

009

An Evaluation of Usefulness of the Cash Flow Statement by Cash Flow Ratios: A Comparative Study between Iran and South Africa

Atefeh Ghaemiar

PNU University , Iran 

Yahya Kamyabi

University Malaya, Malaysia

047

The Effect of Earning Management Incentives on the Asymmetric Cost Behavior

Koo, Jung Ho & Paik, Tae-Young

SungKyunWan University, Korea

046

The Influence of Culture on the Relationship Between Level of Participation Budgeting and Firm Performance in the Context of Libya

Yosef K. Hosen, Wee Shu Hui, Suzana Sulaiman & Ibrahim Kamal Abdul Rahman

Universiti Teknologi MARA, Malaysia

Q & A:  9.55 – 10.00

Q & A:  9.55 – 10.00

Q & A:  9.55 – 10.00

19 November 2011 (DAY 3)

Plenary Room

Function Room 3

Function Room 4

SESSION 4: 10.30 – 12.00

SESSION 4: 10.30 – 12.00

SESSION 4: 10.30 – 12.00

MANAGEMENT ACCOUNTING :

PERFORMANCE EVALUATION

Chairperson :

Prof. Datin  Dr. Suzana Sulaiman

MANAGEMENT ACCOUNTING:

BALANCED SCORECARD

Chairperson :

Assoc. Prof. Dr. Supapon Lurkitikul

INTELLECTUAL CAPITAL AND IFORMATION TECHNOLOGY

Chairperson :

Assoc. Prof. Dr. Jamaliah Said

002

Strategy and Management Accounting Practices Alignment and It’s Affect On Organizational Performance

Sherine Farouk Abdel Al & John D. McLellan

Abu Dhabi University, United Arab Emirates

020

An Exploratory Study of Balanced Scorecard Practices: Preliminary Evidence from Thailand

Wasatorn Shutibhinyo

Chulalongkorn University, Thailand

012

The Relationship of Information Technology Investment To Firm Performance

Agustinus Andy Prabha Bhaskara,

Itjang D. Gunawan  & Murtanto

Trisakti University, Indonesia

004B

Balancing the Firms’ Scores: A Performance and Control Study in Indonesian Financing Industry

Jonathan Indra & Samuel PD Anantadjaya

Swiss German University, Indonesia

030

Significance of Learning Process in BSC Introducing Process in Japanese Small and Medium Enterprises

Masaaki Aoki

Tohoku University, Japan

Hasebe Mitsuya

Arcept Consulting Co.Ltd., Japan

015

Intellectual Capital Performance of the National United Arab Emirates Listed Banks

Mahfoudh Abdul Karem Al-Musali &

Ku Nor Izah Ku Ismail

Universiti Utara Malaysia, Malaysia

006

Linking Business Strategy To Management Accounting: A Study in Malaysian Service Organisations

Sofiah Md. Auzair, Rozita Amiruddin, Ruhanita Maelah & Ainun Abd Majid

Universiti Kebangsaan Malaysia, Malaysia

039

An Exploratory Study on Performance Measurement Systems in Higher Educational Institutions

Nagarethnam Thirumanickam, Bedah &

Ibrahim Kamal Abdul Rahman

Universiti Teknologi MARA, Malaysia

018

Intellectual Capital and Corporate Performance – Empirical Study on Intellectual Capital Using Organisational IQ

Shoichiro Hosomi

Tokyo Metropolitan University, Japan

Naohiro Tsuchida

Nippon Research Center, LTD, Japan

032

Using Simon’s Levers of Control To Understand the Relationship Between Strategy Performance Measurement System and Internal Capabilities

Rapiah Mohamed

Universiti Utara Malaysia, Malaysia

Wee Shu Hui, Ibrahim Kamal Abdul Rahman & Rozainun Abdul Aziz

Universiti Teknologi MARA, Malaysia

042

Balanced Scorecard (BSC) Implementation within a Malaysian Government - Linked Company (GLC)

Norlaila Md Zin, Suzana Sulaiman & Aliza Ramli

Universiti Teknologi MARA, Malaysia

023

How Should We Control Human Resources and Capital Under “Pure Holding Company”?

Makoto Tomo

Seijo University, Japan

Takayuki Asada

Ritsumeikan University, Japan

Makoto Yori

Hyogo Prefectural University, Japan

Q & A: 11.50 - 11.55

Q & A: 11.50 - 11.55

Q & A: 11.50 - 11.55