|
APMAA 9th (2013) Annual
Conference
Theme: Challenges for Management Accounting: Issues in Theory and
Practices
November 1st – 4th,
2013
Venues:
Hotel Nagoya Garden Palace
and Nagoya University, Japan
Sponsored by
The Institute for International Issues in Accounting
of the Goodman School of Business
at
Brock University, Canada
The
9th (2013) conference of the Asia-Pacific Management Accounting Association (APMAA)
that started on November 1st, finished successfully on Monday November
4th. I am very happy to announce that the
conference had around 70 presentations and
attracted 120 participants including 53 international participants from
a variety of countries such as Australia, Canada, China, France, Yemen,
Indonesia, Japan, Malaysia,
Mexico,
Mongolia, New Zealand, Oman, Poland, Qatar, Sweden, Taiwan, Thailand
and United Arab Emirates. I am sure that new ideas and results presented
will significantly stimulate and
enhance the research and practices in management accounting and control.
November 22, 2013
Susumu Ueno
Chair, 2013 APMAA Conference
ueno@konan-u.ac.jp
|
|
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 |
|
APMAA 9th (2013) Annual Conference
|
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
|
|
|
November 3 (Sunday)
Concurrent Sessions at Seminar rooms of Nagoya U.
|
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
①1.20-2.10;
②2.10-3.00;
10 min break; ③3.10-4.00
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
①1.20-2.10;
②2.10-3.00;
10 min break; ③3.10-4.00
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)
①3.00-3.45
(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
②3.45-4.30
(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.
②
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)
①3.00-3.45
(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
②3.45-4.30
(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
③ 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
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
|
|
Submission of PPT presentation
file to CMT
You can submit
your PPT presentation file to the CMT till 15 of October 2013.
Upload your file to "2013
APMAA Annual Conference's CMT Site" at
https://cmt.research.microsoft.com/APMAA2013/Default.aspx |
|
As this conference will be held in association with
Asia-Pacific Management Accounting Journal (APMAJ), the
editorial representatives of this journal will be at the
conference with a view to inviting submission of papers for
consideration for possible publication in APMAJ. APMAJ is a
journal listed in Ebscohost, Cabell Directory, and currently
under consideration for listing in Scopus. It is among the
ranked journals in ERA.
|
Past
Conference Registration Fee and Hotel
(2014-2010)
Conference Hotel
(1USD=JPY98)
HOTEL NAGOYA GARDEN PALACE(名古屋ガーデンパレス)
http://www.hotelgp-nagoya.com/en/index.html
You can make your
reservation by e-mailing to Mr. Miyazaki, Nagoya Garden Palace at
front@hotelgp-nagoya.com .Early
reservation is recommended as November is
the high tourist season in Japan.
・The
rates shown below are per room and per night, including breakfast,
service and taxes.
・To
receive the special rate, make your reservations by September 30,
2013 and be sure to identify yourself as an attendee of the APMAA
2013 Annual Conference.
Single
room
(Available:
JPY6,699(USD67)
per night including breakfast and taxes)
Deluxe single
room(sold out for Saturday night, Nov. 2nd:
JPY8,085
per night including breakfast and taxes)
Twin room for single use(sold
out for Saturday night:
JPY9,817
per night including breakfast and taxes)
Twin room(sold
out for Saturday night:
JPY12,127
per night including
breakfast and taxes)
Conference Registration Fee
(1USD=JPY98)
PARTICIPATION FEE PER PERSON
(Fee
information is updated at the 2013 conference page,
http://www.apmaa.asia/)
Payment after 30th
September 2013
If you pay
after September 30, you are required to pay JY 35,000 (for student;
JY 20,000 cash). Welcome Reception on Friday, Nov.1 requires you
make a reservation by October 15.
Advance payment
The advance
payment (This
payment is
non-refundable)
must be paid in the full amount
(Participation Fee: JY (Japanese
Yen) 29,500 or
USD300;
Student Participation Fee: JY 15,000
or USD150)to
the APMAA account at
Japan Post Bank
(ゆうちょ銀行)
by 30th
September 2013.
Contributions and Donations to APMAA 2013 Annual Conference
APMAA would like to express sincere
thanks to
The Institute for International Issues in Accounting
of the Goodman School of Business at
Brock University, Canada for
the
generous donation
to
APMAA
2013
Conference.
APMAA would like to express sincere
thanks to
Japan Accounting Association
(日本会計研究学会)
for the
generous donation
to
APMAA 2013 Conference. |
|
