|
APMAA
8th
(2012)
Annual Conference
MANAGEMENT ACCOUNTING: the Optimization of Management Control
System
November 14th to 17th, 2012
Venue:
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 |
3 |
Wednesday |
|
Conference Presentations |
55 |
|
|
Plenary sessions |
7 |
UK 2, USA 1, Hong Kong 1, China 3 |
|
Concurrent sessions |
48 |
China, Malaysia, Japan , Thailand , Taiwan , Australia ,
UAE , Canada 1, Sweden, New Zealand , USA, Italy |
|
Participants |
93 |
|
|
International participants (Memebrs) |
41 |
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) |
2 |
Japan 1, Indonesia 1 |
|
Local participants |
50 |
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.
CONFERECE ORGANIZING COMMITTEE AT XIAMEN
UNIVERSITY:
(Co-chairs)
Yuan Lue Fu
(fuyuanlue@gmail.com),
Xiamen University
Xiaohui Qu (xhqu@xmu.edu.ch), Xiamen
University
|
WEDNESDAY,
NOVEMBER 14, 2012 |
|
10:00 a.m. – 8:00 p.m. |
GENERAL REGISTRATION |
Yifu Building (Xiamen
University) |
|
Ph.D. COLLOQUIUM |
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 1（XM15）:
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 2（XM52）: 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. |
RECEPTION |
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.
PHOTO TAKING: In
front of Science & Arts
Center
COFFEE BREAK: 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 speaker：Michael
Bromwich
Professor, London School of
Economics and Political
Science, UK
Moderator:
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 speaker：Jason
Zezhong Xiao
Professor, Cardiff
University, UK
Moderator：Susumu
Ueno,
President of APMAA, Konan
University, Japan
|
|
2:35 p.m.-3:10 p.m.
4.
Performance Outcomes of
Balanced Scorecard
Application in Public
Hospitals in China
Keynote speaker：Zhijun
Lin
Professor, Hong kong
Baptist University, China
Moderator：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
Moderator：Paul
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. |
REGISTRATION |
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 1（XM04）:
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 2（XM45）：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 3（XM71）：Environment
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 1（XM23）:
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 2（XM01）:
What Makes Listed Subsidiaries
Delisted in Japan：Logistic
Analysis
Naoyuki Kaneda, Gakushuin
University, Japan
Paper 3（XM53）: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 1（XM44）:
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 2（XM05）:
On the Relevancy of Management
Remuneration to Firm Performance
Junjiro Miyamoto, Tezukayama
University, Japan
Paper 3（XM16）:
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
1（XM02）：Management
Accounting Practices in Egypt
and China: A Comparative Study
Sherine Farouk, Sanjoy Bose, Abu
Dhabi University, UAE
Paper 2（XM58）:
An Empirical Research On The
Influence Of Fair Disclosure On
Traders' Behaviors
Aiping Zhu, Jimei University,
China
Paper 3（XM08）：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. |
COFFEE BREAK |
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 1（XM49）：Management
control Systems in Japanese
Social Businesses
Hannu Kurunsaari, Zhiqiang Bu,
Osaka City University, Japan
Paper 2（XM12）:
Target Costing Implementation in
Malaysian Automotive Industry:
An Exploratory Study
Hussein H. Hamood , Normah Omar
, Suzana Sulaiman, Universiti
Teknologi MARA, Malaysia
Paper 3（XM22）:
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 1（XM48）：Preliminary
Survey of Implementing Target
Costing in the Thai
Manufacturing Firms
Nimnual Visedsun , Kanitsorn
Terdpaopon,
Rangsit University, Thailand
Paper 2（XM13）：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 3（XM17）:
The
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 2（XM14）：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 1（XM11）：Credit
Card Debt Management: A Profile
Study of Young Professionals
Normah Omar, Rashidah Ahmad,
Universiti Teknologi MARA,
Malaysia
Paper 2（XM03）:
Background of the Degree in
Public Accounting
José G. Vargas-Hernández, Centro
Universitario de Ciencias
Económico Administrativas
Universidad de Guadalajara,
Mexico
Paper 3（XM35）:
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 2（XM77）:
R&D and Management control in
China Company
Hong Xiao, Xiamen University,
China
Paper 3（XM76）:
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 1（XM51）: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 2（XM08）:
On the Financial Control
Structure of Corporate Groups
with Financial Companies
Mengjie Ren,
Capital University of Economics
and Business, China
Paper 3（XM46）: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 1（XM41）:
A review of Activity-based
Costing Literature: 2001-2011
Bülend Terzioglu, Elsie Chan,
Australian Catholic University,
Australia
Paper 2（XM42）:
IFRS and Just-in-Time Management
Makoto Kawada, Meijo University,
Japan
Paper 3（XM50）:
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 1（XM24）:
Financial Conservatism and
Firms’ Investment Behaviors
during the Global Crisis
Finance
Ai-min Zeng, Zhejiang Gongshang
University, China
Yuanlue Fu,
Xiamen University, China
Paper 2（XM06）:
Organizational Capital and
Earnings Persistence
Maki Kitada, Atsushi Shiiba,
Osaka University, Japan
Paper 3（XM59）:
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 1（XM57）:
Target Costing and Dynamic
Capabilities:a Conceptual Link
Wee Shu Hui , Normah Omar,
Suzanna Sulaiman ,UiTM, Malaysia
Paper 2（XM21）：Managerial
Overconfidence, Tax Shield Kink
and Corporate Performance
Lianqin Huang，Fuzhou
University，China
Yuanlue Fu，Xiamen
University，China
Paper 3（XM33）:
Compulsory or Voluntary：Disclosure
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 1（XM25）:
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 2（XM60）：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 3（XM70）:
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 1（XM43）: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 2（XM29）:
Critical Success Factors of
Balanced Scorecard
Implementation within a
Malaysian
Government-Linked Company
Norlaila MdZin, Aliza Ramli,
SuzanaSulaiman,
UniversitiTeknologi MARA,
Malaysia
Paper 3（XM58）:
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 1（XM40）:
Management Accountants' Roles
and Tasks in a Malyasian
Organization: Past and Future
Zairul
Nurshazana Zainuddin & Suzana
Sulaiman Amarc, University
Technologi MARA, Malaysia
Paper 2（XM62）:
The Competitive Effect of
Rivals’ Earnings News on Initial
Public Offerings
Jun
(Tony) Ruan,
Xiamen
University, China
Hong Qian, Oakland University,
USA
Paper 3（XM64）:
Cost Stickiness in Large versus
Small Firms
Wei Jiang, Jinan University,
China
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5:30 p.m.-7:30p.m.
Dinner Buffet
Yifu Building
|
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SATURDAY, NOVEMBER 17, 2012 |
|
|
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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
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