Asia-Pacific Management Accounting Association
　

Updated on December 30. 2022

2022 (17th) Annual Conference

Management Accounting: Recent Themes and Directions

for a Digital Future
8th (Tuesday)ー11th(Friday) November 2022

https://ciba.dpu.ac.th/apmaa2022/index.php.
Dhurakij Pundit University, Bangkok, Thailand

In a hybrid mode

2022 APMAA Annual Conference Report December 10, 2022

2022 APMAA Annual Conference Report (in Japanese 大会記) December 2

November 13, 2022

Dear DPU team,

I returned to my home yesterday. APMAA could complete the 2022 annual conference in good shape. The online rehearsal was very effective; We could conduct the Doctoral Colloquium Sessions and Academic Paper Sessions, Plenary Sessions, and Forums almost as scheduled.

Your team spent many human and financial resources to organize and run this year's conference. APMAA could not complete this conference without your school's thoughtful support. I sincerely appreciate your team members, who made our 2022 conference a fantastic event, even during this challenging time for all.

All overseas attendees stayed comfortably in Bangkok and the DPU's beautiful campus. Your team continually provided excellent transportation arrangements for us. Once more, thank you warmly for your massive support and hospitality.

Sincerely,

Prof. Dr. Susumu Ueno

Chair of the Board of Directors, Asia-Pacific Management Accounting Association

Professor Emeritus, Konan University, Japan

APMAA 2022 Conference Passport (Warning/Caution to all who paid the APMAA 2022 Registration Fees)
The APMAA 2022 Conference Passport provides information about Key conference matters, such as links to the conference and proceedings' passwords. Please contact the DPU team (Paitaya Meesat; paitaya.mee@dpu.ac.th) if you have already paid the registration fee but have not received the passport.

When you register, please fill out the 2022 membership and registration form (Google Forms) first. After then, please pay your registration fee. When you did not fill out the Google Forms on Membership Fee & APMAA 2022 Participation Fee – apmaa2022, your name does not appear on APMAA's 2022 membership list. We edited the participant list in the Program from your Google Forms data.

APMAA 2022 Program (completed version) Edited on November 3

2022 Book of Abstracts (Conference Sessions) Edited on Sep. 30

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

We will unlink the proceedings below on November 12, 2022.

2022 Proceedings (Doctoral Colloquium Sessions) password protected file, Edited on Oct. 22, 2022

2022 Conference Sessions Proceedings Ⅰ (Paper ID: 9-25) password protected file, edited on Oct. 28, 2022

    2022 Conference Sessions Proceedings Ⅱ (Paper ID: 26-55) password protected file, edited on Oct. 28, 2022
    2022 Conference Sessions Proceedings Ⅲ (Paper ID: 56-77) password protected file, edited on Oct. 28, 2022
    2022 Conference Sessions Proceedings Ⅳ (Paper ID: 78-102) password protected file, edited on Oct. 28, 2022

Instructions for preparing the proceedings (camera-ready) paper (Uploaded on August 30,2021)
APMAA News September 1, 2022, Issue (No 38) (2022 Program and Schedule, Registration Fees, etc.)

APMAA 2022 Conference News, March 20, 2022 Issue (Official Guideline of the APMAA 2022 Annual Conference) Updated on March 25, 2022
　

2022 Guidelines for Authors (Formatting and Template) Uploaded on March 15, 2022
　

Our 2022 conference will have Academic Paper Sessions, Talks and Forums, and Doctoral Colloquium Sessions. Please edit your research products following our Guidelines for Authors, and submit them to APMAA 2022 by July 15.

Summary Program

The Asia-Pacific Management Accounting Association (APMAA) holds its Annual Conference (APMAA 2022) at Dhurakij Pundit University, Bangkok, Thailand* from 8 (Tuesday) to 11(Friday), November 2022.
　

Day 1: Tuesday, November 8, 2022: Doctoral Colloquium,14 papers (plus Academic Paper Sessions 24 papers)

Day 2: Wednesday, November 9, 2022: Plenary Session 3 talks, Academic Paper Sessions 30 papers

Day 3: Thursday, November 10, 2022: Academic Paper Sessions 40 papers, two Forums

Day 4: Friday, November 11, 2022: Cultural Visit/Factory Visit)

APMAA Conference News, July 3, 2022 Issue (2022 Tentative Program and Schedule; Registration Fees) Uploaded on July 4, 2022

Membership and Conference Fee Payment

To pay the fee, please visit Membership Fee & APMAA 2022 Participation Fee – apmaa 2022 , even if you do not participate in the APMAA 2022. The payment site is open between August 15 and November 12, 2022.

If you attend the APMAA 2022, firstly, please fill out the 2022 membership and registration form (google.com) on Membership Fee & APMAA 2022 Participation Fee – apmaa2022 and then pay your "2022 membership and conference participation fees." The "2022 membership fee" and "APMAA 2022 participation fee" are not refundable. You can either use PayPal (credit card) or bank transfer.

Onsite Fee

2022 Membership Fees and Annual Conference Registration Fees All are required to pay the One-Year Membership Fee.
	Regular member (USD)		Associate (Ph.D. student) member (USD)
	presenter	non-presenter	presenter	non-presenter
Membership fee	10	10	10	10
Conference Fee	300	300	150	150
Total	310	310	160	160

Online Fee

2022 Membership Fees and Annual Conference Registration Fees All are required to pay the One-Year Membership Fee.
	Regular member (USD)		Associate (Ph.D. student) member (USD)
	Online presenter	Online non-presenter	Online presenter	Online non-presenter
Membership fee	10	10	10	10
Conference Fee	40	20(waived)	20	20 (waived)
Total	50	10	30	10

Important Dates for Authors (tentative)

Manuscript submission site (CMT) opens…

Extended deadline for manuscript submission………

Registration site opens…………………

Notification about acceptance/rejection

Registration deadline……………

Proceedings paper submission deadline……

Conference date…………………………………

May 20, 2022

August 15, 2022

August 15, 2022

September 1, 2022

September 15, 2022

November 8-11, 2022

(APMAA 2022) Monday, August 15, is the New Manuscript Submission Deadline.

We extended the APMAA 2022 Manuscript Submission Deadline for the Academic Paper Sessions and Doctoral Colloquium. The new deadline is Monday, August 15.

APMAA assigns three reviewers to the Thai submissions (applies the Thai new rule to the Thai authors).

Susumu Ueno, APMAA Chair, July 21, 2022

1. How to submit your manuscripts to the 2022 CMT site

2022 Guideline for Authors (Formatting and Template): Uploaded on March 15, 2022

APMAA 2022 CMT Site Structure

APMAA 2022 employs the Conference Management Toolkit (CMT) that Microsoft Corporation provides to manage submitted papers. Please submit your manuscript for the APMAA 2022 conference to the CMT site at
https://cmt3.research.microsoft.com/APMAA2022/Submission/Index.

The Paper Submission Deadline is July 15. CMT Structure for APMAA2022 is as below. We will open the manuscript submission site (CMT) on May 20.

CMT Structure for APMAA2022

(Track 1) Academic Paper Sessions → Primary subject areas (15) → Secondary subject areas

(Track 2) Others → Primary subject areas (Invited speakers; Forum presenters, Talk)
(Track 3) Doctoral Colloquium→ Primary subject areas (Doctoral students; Invited Speakers, Mentors)

Paper submission to the CMT site

Ensure your manuscript meets the "2022 Guideline for Authors (Formatting and Template)" on this section before submission.

If you do not have a CMT account, please create it by registering your Email and Password at Conference Management Toolkit - Create New Account (microsoft.com). You can log in to CMT with the account. Please open your "Author Console" and select the "Academic Paper Sessions" track at "Create new submission." You will arrive at the "Create New Submission" page. At the SUBJECT AREAS, please check an appropriate primary subject and secondary subject. After completing the page, please press the" Submit" button.

Section 3 on this page gives you a figure of the primary and secondary subject areas we provide to the Academic Papers sessions on the "APMAA 2022 Conference" CMT site.

CMT Questions?

If you have any questions regarding the CMT submissions, please contact:
Siridech Kumsuprom (siridech.kum@dpu.ac.th) and

Leela Tiangsoongnern (leela.tin@dpu.ac.th)

2. 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 2022. Please send the "Application Note (Format) for a reviewer, moderator, discussant, or mentor" written in Word (shorter than one page) to Prof. Susumu Ueno(ueno@konan-u.ac.jp), Prof. Norma Omar (normah.omar@gmail.com), Prof. Siridech Kumsuprom (siridech.kum@dpu.ac.th), and Prof. Leela Tiangsoongnern (leela.tin@dpu.ac.th) (to all).

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
(3) 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 2022 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. Please visit Guidelines for Discussants and Presenters of Asia -Pacific Management Accounting Association (sakura.ne.jp) to learn your role before applying.

3. APMAA 2022 Conference Call for Papers (Academic Paper Sessions on 9th and 10th November)

The APMAA 2022 Annual Conference theme is "Management Accounting: Recent Themes and Directions for a Digital Future." Digitalization seems to have disrupted the accounting domain. Digital technologies such as big data, cloud, blockchain, and artificial intelligence look like they will influence accounting, auditing compliance practice, and financial procedures. Today, we observe the automation and robotization of routine processes, the introduction of business intelligence, and the application of data analytics. Management accountants use data analytics to support value creation, which can be through increasing efficiency, improving profitability and cash flow, but also through customer management, innovation, and intellectual property. However, there seems to be insufficient academic research about digitalization in accounting and its impact on practices, education, and research. Thus, APMAA 2022 highly welcomes your research on this subject area.

Academic paper sessions have always been the center of the APMAA annual conferences. Of course, as in every other year, the 2022 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. Management Accounting: Recent Themes and Directions for a Digital Future

-Accounting in a 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

-Accounting education and curriculum in a Digital era

-Accounting research in a Digital era

-Others

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

-Disclosure

-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

Call for 2022 APMAA Research Prize Papers

2022 APMAA Research Prize Paper (created on March 23)

Over the past few decades, digital technology development and applications have brought remarkable changes in all business processes: strategic planning, procurement control, productions, new product/service design, inventory control, distribution, marketing, logistics, and the like. Applying cutting-edge digital technologies (e.g., the Internet of Things (IoT), robotics, cloud computing, big data analytics, and artificial intelligence) can force a disruptive realignment of traditional business styles.

Digitalization seems to have disrupted the accounting domain also. The challenges of management accounting in the digital era deserve a strong research focus. 2022 APMAA Research Prize Papers seek both theoretical and empirical studies that may address "Management Accounting: Recent Themes and Directions for a Digital Future."

Objective:

To attract good quality papers relevant to the 2022 conference theme, "Management Accounting: Recent Themes and Directions for a Digital Future," APMAA 2022 Annual Conference will have a Research Prize.

Eligibility:
For a paper to be considered for the Research Prize, the following eligibility criteria must be met:
• The presenter must be an APMAA member for the year 2021.
• Presenters must notify APMAA at least two months in advance of the Annual Conference that they are submitting their paper to the Research Prize.

Subject area for Prize

Subjects in the area are as below;

01. Management Accounting: Recent Themes and Directions for a Digital Future

-Accounting in a 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

-Accounting education and curriculum in a Digital era

-Accounting research in a Digital era

-Others

Evaluation Committee and Judging Process

-The evaluation committee will compile a shortlist of outstanding papers and will rank them.

-The APMAA Chair and Deputy Chair decide on the award-winning paper.

Award

The winner (s) will be announced and bestowed at the conference closing session. The author of an awarded paper, and co-authors, if any, will be entitled to:
-A signed and stamped official award certificate;
-The announcement of their achievement on a conference webpage;
- 500 US Dollars (after conference presentation);

We will transfer the prize money to the winner's bank.

Guideline for Authors

2022 Guideline for Authors (Formatting and Template): Uploaded on March 15, 2022
　

1. All submitted manuscripts should report original, unpublished research results.

2. The official language of APMAA 2022 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 (sakura.ne.jp)).

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.

7. 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 (http://www.apastyle.org).

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 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.

12. To 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.

Contact Persons

If you have any questions regarding the Academic Paper Submissions, please contact:
　

Siridech Kumsuprom (siridech.kum@dpu.ac.th) 2022 Academic Paper Sessions Chair

Leela Tiangsoongnern (leela.tin@dpu.ac.th)

4. APMAA 2022 Doctoral Colloquium Call for Papers

We hold the 2022 Doctoral Colloquium in conjunction with the APMAA 2022 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 at all stages are welcome to submit a thesis-position paper, but preference will be given to students in the earlier stages of their doctoral work. Doctoral students interested in participating in the Doctoral Colloquium should submit a single file (in both PDF and Word) consisting of:

1. 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.

2. A one-page research statement in the research field you will pursue. This statement should focus on the dissertation if you are at the doctoral dissertation stage.

3. Your CV.

4. A letter of recommendation from your primary dissertation advisor should state what you could contribute and gain from the doctoral consortium.

5. Your research paper

The submitted thesis-position paper should clearly state:

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 abstract, keywords, introduction with research question, related work, theory, methodology, and preliminary results. A student at an earlier stage can present the original key idea or hypothesis that they would like to develop, including the problem domain and the specific problem addressed; An overview of related work in the area of the Doctoral work; a possible methodological approach and then elaborate on the specific paper they would like to present. It can be a case study, a pilot work discussion, a proposed data analysis etc.

Notification:

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

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

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, 2022) 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.

How to submit your documents to the CMT.

CMT→ Author console →Create New submission (select the Doctoral Colloquium track) →action (select Edit Submission) →move to the bottom of the Edit Submission page →SUBJECT AREA (Doctoral students)

Contact persons:

If you have any questions regarding the academic paper submission, please contact:
　

Leela Tiangsoongnern (leela.tin@dpu.ac.th) 2022 Doctoral Colloquium Chair