The Asia-Pacific Management Accounting Association (APMAA) 6th Annual Forum was held at the National Taiwan University from 5th to 7th November 2010.  It was a great success under the capable leadership of Professor Dr. Yang-Tzong Tsay, Chairman of the Forum Preparation Committee, together with the strong support of Professor Dr. Suming Lin, Chairman of the Accounting department of NTU.Over 34 foreign delegates (from outside-Taiwan) attended the forum and 24 papers were presented in parallel sessions. The forum truly provided a friendly and sociable context in which to meet colleagues from other countries, to formulate joint research projects, and generally to keep in touch with the trends in education and research. I believe all the participants were satisfied with the 6th forum and the very warm hospitality extended to us by the hosting school, NTU. Thank you, NTU for doing such a perfect job in orchestrating the entire three-day conference. (Susumu Ueno, president of the APMAA)  
　　　　　　　　　
               Yang-Tzong (Jimmy) Tsay,  APMAA's 6th Annual Forum Chair
                  Department of Accounting
                  College of Management
                  National Taiwan University
                 85 Roosevelt Road Section 4
                 Taipei, Taiwan 10660  

Chair: Professor Yang-Tzong Tsay

Presentations

Ph.D. Colloquium Presentations

0

Conference Presentations

29

Parallel sessions

24

November 6 and 7

Panel Session

0

Plenary sessions

2

During welcome reception and farewell reception

Forum

1

At HTC Corporation

Keynote addresses

2

Mr. H. M. Cheng, CFO, HTC and Professor Shuen-Zen Liu, NTU

Participants

100

International participants

34

Japan 16, USA 4, Malaysia 4, China3, Hong Kong 2, Korea1, UK1, Sweden 1, Canada1, Indonesia1)

 Local participants (members)

26

Local participants (paid no membership fee)

40

Dear Professor Tsay and Professor Lin, 
　

Thank you very much for the hospitality expended to us during the 6th forum. The receptions at the first class hotels were so exciting with the best speakers and  best dishes. All the discussants were so competent. They impressed all the presenters and audiences by their adequate comments. Presenters were so happy by receiving very constructive and useful opinions from the NTU professors. The 6th forum is the best forum in our history. It will be benchmarked by all the future forum hosting schools. I can never thank you enough for your never-ending dedicated effort.  Please give my best regards to your colleagues and staff members. Thank you again. (Susumu Ueno, president of the APMAA)  
        ------------------------------------------------------------------------------ 

Dear Professor Ueno: 

Thank you very much for so many complimentary words.  I am very happy in learning that almost all participants were satisfied with what we had done for the 6th Forum.  The success of this Forum, I believe, is attributed to your leadership and trust as well as continuing advice and encouragement from the Steering Committee.  I am confident that the next year's Forum hosted by the UITM in Malaysia will be even better because they have demonstrated excellent leader, outstanding faculty members and enthusiasm. In addition, thanks a lot for your wonderful presentation at the 6th APMAA Forum, especially while you are in such a busy schedule.  Your presentation was so insightful and inspiring that we all benefited.  On behalf of the organizing committee and all participants I would like to express my appreciation to you. Thank you for giving NTU this opportunity of hosting the Forum.  Chairman Suming Lin always shows his warm hands to welcome you for further academic cooperation.  (Jimmy Tsay, The 6th forum Chair)

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Dear Profs Jimmy Tsay, Suming Lin & Ueno, 

Our Malaysian team wishes to thank you very much for your kind hospitality and splendid conference.  We are extremely impressed by the quality of the event and are proud to be part of the team.  The NTU team has certainly showed us why they are highly ranked in Asia and the world.  Certainly it wont be easy for us to benchmarked this year's forum in 2011.  I hope our plan for research and publication collaboration will materialize. (Normah Omar, Director of Accounting Research Institute (ARI), Universiti Teknologi MARA)

When

What

Where

08:30-10:00

Registration
 

09:10-09:15

APMAA President’s Opening Remarks
 

Jhong Guang Hall (重光講堂, Room 202)

09:15-09:20

Greetings by Professor Suming Lin, the Chairman of the Department of Accounting, NTU
 

09:20-09:25

Greetings by Professor Shu-Hsing Li, the Dean of the College of Management, NTU
 

09:25-09:35

Awarding testimonial to Professor Akira Nishimura, the Past President of the APMAA, and Professor Akira Nishimura’s Remarks
 

09:35-09:45

Taking group pictures
 

09:50-10:50

Keynote speech by Mr. H. M. Cheng, CFO, HTC Corporation
 

10:55-11:55

Keynote speech by Professor Shuen-Zen Liu, NTU
 

12:00-13:30

Lunch

13:30-17:00

Company visit
 

HTC

18:00-20:00

Welcome reception at Hwa-Young Hotel

1.          President’s Greetings by Professor Susumu Ueno

2.          Presentation by Professor Rong-Ruey Duh of NTU

3.          Toast by Professor Jimmy Tsay, Chair of the APMAA 6^th Forum

4.          Dinner

Hwa-Young Hotel

20:00-21:00

Business Meeting of the Editorial Boards
(Prof. Ueno)

When

What

Where

09:00-09:45

Presenter: Yuen, Susana (The Hong Kong Polytechnic University, HK)

Discussant: Duh, Rong-Ruey (NTU, Taiwan)

The Role of Management Control Systems in Managing Growth: From the Perspective of Family Firm Configuration
 

Jhong Guang Hall (Room 202)

09:50-10:35

Presenters: Kishita, Tetsuhiro (Ryukoku University, Japan) and Yasutaka Fukami (Ryukoku University, Japan)

Discussant: Liu, Chi-Chun (NTU, Taiwan)

Corporate Governance Style of Japanese Manufacturers Amidst Globalizing Economy: Still Employees Oriented or Shareholders Oriented yet?
 

Jhong Guang Hall (Room 202)

10:35-10:45

Coffee Break

10:45-11:30

Presenters: Alpenberg, Jan (Linnaeus University, Sweden) and Paul Scarbrough (Brock University, Canada)

Discussant: Wang, Chuan-San (NTU, Taiwan)

Reflection and Action in Connection
 

Jhong Guang Hall (Room 202)

11:35-12:30

Presenters: Ibrahim Kamal Abdul Rahman (Universiti Teknologi MARA, Malaysia) and Mohd Haniff Zainuldin (Universiti Tun Hussein Onn Malaysia, Malaysia)

Discussant: Hsu, Wen-Hsin (NTU, Taiwan)

Management Accounting Practices: A Case Study on A Malaysian Islamic Bank
 

Jhong Guang Hall (Room 202)

12:30-13:45

Lunch

13:45-14:30

Presenters: Werner, Michael L. (University of Miami, USA) and Fuyuan Xu (University of Shanghai for Science and Technology, China)

Successfully Executing Strategy in Small Enterprises with the Balanced Scorecard

Jhong Guang Hall (Room 202)

Presenter: Kurunsaari, Hannu (Osaka City University,

 Japan)

Discussant: Chen, Kuo-Tay (NTU, Taiwan)

How accounting acts in capability building: Recycling network enterprises developing their networks

Room 201

14:35-15:20

Presenters: Ueno, Susumu (Konan University, Japan) and Paul Scarbrough (Brock University, Canada)

Discussant: Liao, Chih-Hsien (NTU, Taiwan)

The Locus of Decision-Delegation among Japanese Multinational Enterprises: An Empirical Study

Jhong Guang Hall (Room 202)

Presenter: Liu, Nai-Yng (NTU, Taiwan)

Discussant: Tung, Shui-Liang (NTU, Taiwan)

The Relationship between a Physician Incentive Plan and Hospital Performance

Room 201

15:20-15:30

Coffee Break

15:30-16:15

Presenters: Oh, Joong Hwa (Osaka University, Japan) and Atsushi Shiiba (Osaka University, Japan)

Discussant: Wang, Taychang (NTU, Taiwan)

The Effect of Compensation Contract Disclosure on Executive Behavior

Jhong Guang Hall (Room 202)

Presenters: Chandrarin, Grahita (Merdeka University, Indonesia) Lilik Handajani (Mataram University, Indonesia) and Lilik Handayani (Mataram University, Indonesia)

Discussant: Tseng, Chih-Yang (NTU, Taiwan)

The Effect of Earnings Management and Firm Size on Corporate Social Responsibility Disclosure: An Empirical Study at Listed Companies in Jakarta Stock Exchange

Room 201

16:20-17:05

Presenter: Kaneda, Naoyuki (Gakushuin University, Japan)

Discussant: Wang, Ta-Wei (NTU, Taiwan)

Corporate tax and accumulated earnings tax: analysis based on tax planning approach

Jhong Guang Hall (Room 202)

Presenter: Hwang, Iny (Seoul National University, Korea)

Discussant: Lin, Hsiou-Wei (NTU, Taiwan)

Direction of Sales Change and Information Content in Earnings

Room 201

18:00-20:00

Reception at Palais de Chine Hotel (君品酒店)

1.          Presentation by Professor Chen-en Ko of NTU

2.          A remark by Professor Takayuki Asada, President-elect of Japanese Management Accounting Association

3.          Awarding testimonial to Professor Suming Lin and Jimmy Tsay by President Susumu Ueno

4.          Toast by the Chair of the 7^th Forum Organization Committee, Professor Ibraham Kamal Abdul Rahman

5.          Dinner

Palais de Chine Hotel

20:00-21:00

The Steering Committee Meeting chaired by President Ueno

When

What

Where

09:00-09:30

Presenter: Ho, Kathy (Niagara University, USA)

Glo-Bus Simulation in First Management Accounting Class: An Assessment
 

Jhong Guang Hall (Room 202)

Presenter: Kawada, Makoto (Meijo University, Japan)

Measuring Economic Value of Implementing Toyota Production System
 

Room 201

09:35-10:05

Presenter: Fu, Yuanlue (Xiamen University , China)

Budgeting Control Theory and the Best Practice Model of Its Application: Case Evidence From Budgeting Practice in China
 

Jhong Guang Hall (Room 202)

Presenter: Wei, Mei-Chin (Yu Da University, Taiwan and Kyushu Sangyo University, Japan)

Analyzing Structural Relationships between Service Quality, Disconfirmation, Satisfaction, and Loyalty
 

Room 201

10:10-10:40

Presenters: Wee, Shu Hui (Universiti Teknologi MARA, Malaysia) and Normah Omar (Universiti Teknologi MARA, Malaysia)

Management Control Systems, Managers and Fraud

Jhong Guang Hall (Room 202)

Presenters: Kim, Jae wook (Osaka University, Japan), Takayuki Asada (Osaka University, Japan) and Kyoung-sook Park (Osaka University, Japan)

Project Management Processes and the Organizational and Financial Benefits
 

Room 201

10:40-10:50

Coffee Break

10:50-11:20

Presenter: Sulaiman, Suzana (Universiti Teknologi MARA, Malaysia)

The Importance of Financial Fraud within the Green Book, Enterprise Governance and Strategic Scorecard

Jhong Guang Hall (Room 202)

Presenter: Okazaki, Koji (Chung-Hua University, Taiwan)

Asia-Pacific universities' performance in scholarly accounting education: International comparisons between Asia-Pacific and North America

Room 201

11:25-11:55

Presenter: Takemori, Kazumasa (Chubu University, Japan)

Environmental Accounting of Itai-itai Disease in Physical Accounting Approach 

Jhong Guang Hall (Room 202)

Presenters: Normah Omar (Universiti Teknologi MARA, Malaysia) and Ismayanti Ismail (Universiti Teknologi MARA, Malaysia)

Inventory Management Through Vendor Managed Inventory System: A Case Study

Room 201

12:00-12:30

Presenter: Tsai, Bi-Huei (National Chiao Tung University, Taiwan)

Investor Tax Heterogeneity, Ex-Dividend Day Trading Return, and Ex-Dividend Day Trading Volume

Jhong Guang Hall (Room 202)

Presenters: Lin, Jue (Nottingham University, UK) and Jing Xu (China University of Political Science, China)

Impact of Tax Reform on Foreign Direct Investment in China

Room 201

*  HTC Corporation (TSE: 2498), formerly High Tech Computer Corporation, is a Taiwan-based manufacturer of smartphones. The company initially made smartphones based primarily on Microsoft's Windows Mobile software, but in 2009 it began to shift its focus away from Windows Mobile devices, to devices based on the Android operating system.　HTC is also a member of the Open Handset Alliance, a group of handset manufacturers and mobile network operators dedicated to the advancement of the Android mobile device platform. HTC's chairwoman is Cher Wang, daughter of one of Taiwan's wealthiest men Wang Yung-ching; the President of the company is Peter Chou. The company's growth has accelerated dramatically after being chosen by Microsoft as a hardware platform development partner for the Windows Mobile operating system (based on Windows CE).     (http://en.wikipedia.org/wiki/HTC_Corporation)
 

Name

Title

Affiliation

1. Asada, Takayuki

Professor

Osak University, Japan

2. Takemori, Kazumasa

Professor

Chubu University, Japan

3. Aoki, Masaaki

Professor

Tohoku University, Japan

4. Chandrarin, Grahita

Professor

Merdeka UNIVERSITY MALANG, Indonesia

5. Matsuda, Yasuhiro

Associate Professor

Tohoku University, Japan

6. Kawada, Makoto

Professor

Meijo University, Japan

7. Kaneda, Naoyuki

Professor

Gakushuin University, Japan

8. Ibrahim kamal bin Abdul Rahman 

Professor

Universiti Teknologi MARA, Malaysia

9. Wu, Frederick 

Professor

University of North Texas, USA.

10.Chen, Kung H.

Professor

University of Nebraska-Lincoln, USA.

11.Normah Omar 

Professor

Universiti Teknologi MARA, Malysaia 

12.Sulaiman, Suzana 

Professor

Universiti Teknologi MARA, Malyasia

13.Fukami, Yasutaka

Doctor

Ryukoku University, Japan

14.Kishita, Tetsuhiro

Professor

Ryukoku University, Japan

15.Kurunsaari, Hannu

Doctor

Osaka City University, Japan

16.Tsai, Bi-Huei

Professor

National Chiao Tung University, Taiwan

17.Okazaki, Koji

Doctor

Chung-Hua University, Taiwan

18.Wee, Shu Hui

Associate Professor

Universiti Teknologi MARA, Malyasia

19.Monden, Yasuhiro

Professor

Mejiro University, Japan

20.Yuen, Susana

Associate Professor

Hong Kong Polytechnic University, Hong Kong

21.Oh, Joong-Hwa

Doctoral student

Osaka University, Japan

22.Toyoda, Yasuhiro

Master student

Osaka University, Japan

23.Hwang, Iny

Professor

Seoul National University, Korea

24.Lin, Jue

Mr.

Nottingham University Business School and Deloitte, UK

25.Xu, Jing

Ms.

China University of Political Science and Deloitte, China

26.Alpenberg, Jan

Dr.

Linnaeus University, Sweden

27.Scarbrough, Paul

Professor

Brock University, Canada

28.Kim, Jae Wook

Dr.

Osaka University, Japan

29.Yazawa, Noboru

Professor

Beppu University, Japan

30.Ueno, Susumu

Professor

Konan University, Japan

31.Fu, Yuanlue

Professor

Xiamen University, China

32.Liu, Nai-Yng

Doctoral student

National Taiwan University

33.Wei, Mei-Chin

Lecturer

Yu Da University, Taiwan

34.Huang, Huixin

Professor

Peking University, China

35.Ho, Kathy

Professor

Niagara University, USA.

36.Duh, Rong-Ruey

Professor

National Taiwan University

37.Ko, Chen-en

Professor

National Taiwan University

38.Lin, Suming

Professor

National Taiwan University

39.Wu, Rebecca Chung-Fern

Professor

National Taiwan University

40.Lin, Chan-Jane

Professor

National Taiwan University

41.Wang, Taychang

Professor

National Taiwan University

42.Li, Shu-Hsing

Professor

National Taiwan University

43.Tsai, Yann-Ching

Professor

National Taiwan University

44.Liu, Chi-Chun

Professor

National Taiwan University

45.Tung, Shui-Liang

Professor

National Taiwan University

46.Liu, Shuen-Zen

Professor

National Taiwan University

47.Shu Yeh

Professor

National Taiwan University

48.Liu, Chiawen

Professor

National Taiwan University

49.Lin, Hsiou-Wei

Professor

National Taiwan University

50.Chen, Kuo-Tay

Associate Professor

National Taiwan University

51.Wang, Chuan-San

Assistant Professor

National Taiwan University

52.Hsu, Wen-Hsin

Assistant Professor

National Taiwan University

53.Tseng, Chih-Yang

Assistant Professor

National Taiwan University

54.Lee, Yen-Jung

Assistant Professor

National Taiwan University

55.Liao, Chih-Hsien

Assistant Professor

National Taiwan University

56.Wang, Ta-Wei

Assistant Professor

National Taiwan University

57.Tsay, Yang-Tzong

Adjunct Professor

National Taiwan University

58.Yumi Morofuji

Professor

Rikkyo University, Japan

59.Werner, Michael L.

Professor

University of Miami, USA..

60.O'Connor, Neale

Professor

University of Hong Kong, HK