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APMAA News No.14: October 1, 2013 --http://apmaa.asia/
1
Asia-Pacific Management Accounting Association
Contents of APMAA News No.14: October 1, 2013
1. APMAA President’s Message
2. Information about the 2013 Annual Conference in Japan
3. President’s Award Recipients
4. Message from the 2014 Annual Conference Host School in Thailand
5. APMAA 2013 Executive Council and Steering Committee
6. Travel Information for the 2013 Annual Conference
1. PRESIDENT’S MESSAGE
Message from APMAA President!
Dear APMAA members,
The Asia-Pacific Management Accounting Association (APMAA) invites you to the 9th
(2013) conference and the 2013 PhD Colloquium. They are co-organized by the Asia-Pacific
Management Accounting Association (APMAA) and APMAA Japan.
2013 APMAA Conference in Japan
Established in 2004, the Asia-Pacific Management Accounting Association (APMAA) has
grown to be one of the leading associations of scholars and professions in the field of
management and accounting because of the dedication and contributions of all its members. I
am very happy to announce that the 2013 conference will have more than 70 presentations.
On Friday November 1, we have a Ph.D. colloquium with 6 presentations. On Saturday, we
APMAA News No.14: October 1, 2013 --http://apmaa.asia/
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will have Plenary Talks and an Invited Talk, a Panel Session and Competitive Paper Sessions.
On Sunday November 3, we have more than 50 paper presentations at Competitive Paper
Sessions and Interactive Paper Sessions. The conference is expected to attract about 70
international participants from around the world. Participants are from a variety of countries
including Australia, Canada, China, France, Hong Kong, Indonesia, Japan, Malaysia,
Mongolia, New Zealand, Oman, Poland, Qatar, Sweden, Taiwan, Thailand, UAE, and Yemen.
One of the great benefits obtained from the APMAA Annual Conference participation is the
mentoring nature of our review and discussion process. It is our great honor to announce that
the quality of accepted papers is as high as at major international accounting conferences. I am
so proud of everyone’s efforts. I believe that the new ideas presented here will stimulate
research and practice in many disciplines.
Nagoya is the center of Japan's third largest metropolitan region, known as the Chūkyō
Metropolitan Area. Nagoya's main industry is the automotive business, and many Japanese
automotive companies are based there. Toyota Motor Co. is headquartered in Nagoya and
Mitsubishi Motors has an R & D division in nearby Okazaki. Many Japanese automotive
suppliers such as Denso, Aisin Seiki Co., and Toyota Boshoku etc. are headquartered near
Nagoya (http://en.wikipedia.org/wiki/Nagoya).
The 2013 Conference received a significant grant from the Goodman School of Business at
Brock University, Canada. I appreciate their generous gift to us. The Goodman School is a
partner in fulfilling our mission. The grant money will be used to support the Ph.D.
Colloquium and Welcome Reception on Friday Night, November 1. Thank you Professor
Scarbrough for your effort in assisting APMAA to receive the grant. The 2013 Conference
received donations from Japan Accounting Association (日本会計研究学会) also.
Finally, I would like to express my sincere appreciation to the devotion of the members of the
9th APMAA Conference Organizing Teams and APMAA Japan in making this conference
unique and interesting through the blend of different kinds of programs to cater to the different
palates. There is no doubt that the 9th Conference will be an impressive meeting.
We hope you will enjoy and find the 2013 program exciting.
Best regards,
Susumu Ueno
President, Asia-Pacific Management Accounting Association
October 1, 2013
APMAA News No.14: October 1, 2013 --http://apmaa.asia/
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2. ANNOUNCEMENT: 2013 CONFERENCE IN JAPAN
The 9th
(2013) APMAA 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 APMAA Conference Highlights
(Tentative)
November 1
(Friday)
At Nagoya
Garden Palace
(1) APMAJ Breakfast
Meeting
(2)Welcome
Reception at Faculty
of Economics,
Nagoya U.
(1) Executive
Council Meeting,
(2) Ph.D.
Colloquium.
7.15 a.m.-8.30 a.m. at HOTEL
NAGOYA GARDEN PALACE
APMAJ Breakfast Meeting
10.00 a.m.-1.00 p.m.*
Executive Council Meeting At Nagoya U.
1.00 noon.-4.00 p.m*
Ph.D. Colloquium at Nagoya U.
3.00 p.m.-7.00 p.m.
Registration at Lobby, Hotel Nagoya
Garden Palace
7.00 p.m.-9.00 p.m. *
Welcome Reception at 2F. Nagoya Garden Palace (Sponsored by Brock
University) (The capacity of banquet
room is limited.).
*Lunch (12.00-12.40) is
prepared for attendees of the
Executive Council Meeting
and presenters, advisers and
moderators of Ph.D.
Colloquium.
HOTEL NAGOYA GARDEN
PALACE
http://www.hotelgp-
nagoya.com/en/index.html
(Check-In Time 15:00 / Check-
Out Time 10:00)
* Welcome Reception
If you have not paid the
conference participation fee by
September 30, a reservation
must be made by October 15.
APMAA News No.14: October 1, 2013 --http://apmaa.asia/
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November 2
(Saturday)
(Faculty of
Economics, Nagoya
U.)
8.30 a.m.-4.00 p.m. Registration at
Nagoya U.
First Lecture Room
1. Opening (9.30 a.m. - 9.50 a.m.)
Susumu Ueno, Chair of 2013 APMAA
Conference and President of APMAA
Photo taking (9.50 a.m. -10.00 a.m.)
2. Plenary Talks 1 & 2: (10.10 a.m.-
11.40 a.m.)
10.10-10.55 Talk 1
10.55-11.40 Talk 2
Lunch at the Cooperative Union ( i.e.,
Seikyo) Restaurant
First Lecture Room
3. Panel Session 1.00-2.40 p.m.
4. Competitive Paper Session Nov.2-2 (2
papers) 3.00-4.30 p.m.
5. Invited Talk (40 min.presentations
with 10min.Q&A) 4.30-5.20 p.m.
Second Lecture Room
1.Competitive Paper Session Nov.2-1 (2
papers) 1.00 p.m.-2.40 p.m.:
2.Competitive Paper Session Nov.2-3(3
papers) 3.00 p.m.-5.20 p.m.
Banquet (at Seikyo Restaurant, Nagoya
U.) 17.40 p.m.-19.40 p.m.
Banquet
Restaurant at Seikyo
( Cooperative Union), Nagoya
University
November 3
(Sunday) Concurrent
Sessions at Seminar
rooms of Nagoya U.
8.30 a.m.-12.00 noon Registration at
Nagoya U
9.40-12.10 Competitive Paper Sessions
9.45-10.30, 10.30-11.15, 11.15-12.00
Lunch at the Cooperative Union ( i.e.,
Seikyo) Restaurant
1.30-3.30 Interactive Paper Sessions A
1.30-2.05, 2.10-2.45; 2.50-3.25
APMAA News No.14: October 1, 2013 --http://apmaa.asia/
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3.40-5.30 Interactive Paper Sessions
B
3.45-4.20, 4.20-4.55, 4.55-5.30
5.40 p.m.-7.30 p.m.
Business Meeting and Dinner Buffet at
the Cooperative Union ( i.e., Seikyo)
Restaurant
November 4
(Monday)
Tour bus leaves
Hotel Nagoya
Garden Palace at
10.00 a.m.
10.00 a.m. -16.00 p.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 and
will be allocated on a first come, first
served basis. For booking, send an email
to S. Ueno)
The TOYOTA Commemorative Museum of
Industry and Technology: The
museum, founded in a joint
creation of the Toyota Group
companies, uses the location
and buildings of a pilot factory
built in 1911 by Sakichi.
(Tentative) Presentation Schedule
November 1(Ph.D. colloquium)
Ph.D. colloquium on Friday, November 1
1:00 p.m.-4:00 p.m. 6 presentations (Each paper: 25 min. Presentation + 10 min. Advice+ 15 min. discussion by participants)
①1.20-2.10; ②2.10-3.00; 10 min.break; ③3.10-4.00
1:00 p.m.-1:20 p.m. Welcoming Speech (First Conference Room, Capacity = 40persons)
Prof. Ueno; Prof. Omar, Chair, PhD Colloquium Committee)
1:20 p.m.-4:00 p.m. Sessions at First and Second Conference Rooms
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
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
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
ID78 National culture and Management Control Systems Wooseok Suh, Nagoya University, Japan
Adviser Nobuo Yazawa (aloha@sky.nifty.jp), Beppu University, Japan
APMAA News No.14: October 1, 2013 --http://apmaa.asia/
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Second Conference Room
1.20-2.10; ②2.10-3.00; 10 min. break; ③3.10-4.00
Moderator: Yang Tzong Tsay, National Taiwan University, Taiwan
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
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
ID82 Economic Consequences of Full Thai Financial Reporting Standards (TFRS) Mandatory
beyond 2012 Komsan Inta, Kasetsart University, Thailand
Adviser Masaaki Aoki, Tohoku University, Japan
7.00 p.m.-9.00 p.m. Welcome Reception at 2F. Nagoya Garden Palace
(Sponsored by Goodman School of Business of Brock University, Canada)
November 2 (Talks, Panel Session, Competitive Paper Sessions)
Morning:
9.30a.m.- 9.50a.m.Opening Ceremony
Susumu Ueno, APMAA president and Chair of 2013 Conference
(PPT slide show: Ten Years of APMAA )
9.50a.m.- 10.10a.m Photo Taking
----------------------------------------------------------------------------
10.10-11.40 Two Talks
Afternoon: Panel Session/Competitive Paper Sessions/Talk
First Lecture Room (Capacity of 40)
10.10-10.55 Plenary Talks 1 (3+35+7)
Moderator Paul Scarbrough, Brock University, Canada
ID 35 Analysis of the Management Control Systems in Holding Companies: Some
Integrative Functions in Corporate Governance Asada , Takayuki, Ritsumeikan
University, Japan
10.55-11.40 Plenary Talks 2 (3+35+5)
Moderator: Masaaki Aoki, Tohoku University, Japan
ID64 Japanese Management Accounting: A Case of Amoeba Management, Toshiro
Hiromoto, Former Professor of Hitotsubashi University, Japan
1.00-2.40 Panel Session
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 , Hong 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
APMAA News No.14: October 1, 2013 --http://apmaa.asia/
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3.00-4.30 Competitive Paper Session Nov. 2-2
①3.00-3.45 (30 min. presentations with 15 min. discussion)
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 with 15 min. discussion).
Moderator Prapaporn Kiattikulwattana, Chulalongkorn University, Thailand
ID43 Market orientation, nonfinancial performance measures, and performance: Evidence from Thailand Sirilak Bangchokdee, Prince of Songkla University, Thailand
4.30-5.20 Talk (40 min. presentations with 10 min. Q&A)
Moderator: Shogo Kimura (kimura@soec.nagoya-u.ac.jp), Nagoya University, Japan
ID52: Essence of Toyota Production System and progress toward the future Masatoshi Naito, Toyota
Motor Corporation, Japan
Second Lecture Room
1.00p.m.-2.40p.m: Competitive Paper Session Nov.2-1
①1.00-1.50; (30 min. presentations/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.
②1.50-2.40 (30 min. presentations/15 min. discussion/5 min. Q&A)
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 (3 papers)
①3.00-3.45(30 min. presentations, 10 min. discussion, 5 min. 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. presentations,10 min. discussion, 5 min. Q&A) 9/12
Moderator Chiungfeng Ko, Soochow University(SCU, 東呉大学), Taiwan.
ID68 The Effect of Corporate Governance on Credit Ratings: Evidence from China's Bond Market
Chao Chen, Fudan University, Beini Zhang (Fudan University) China
③ 4.35-5.20(30 min. presentations, 10 min. discussion, 5 min. 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
17.40 p.m.-19.40 p.m.Banquet (at Seikyo Restaurant, Nagoya U.)
APMAA News No.14: October 1, 2013 --http://apmaa.asia/
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Sunday, November 3
9.40-12.10 Competitive Paper Sessions (3 papers per session: a moderator + three
presenters (30 min. presentation) +three discussants (10 min. discussion) + 5 min.
Q&A 9.45-10.30, 10.30-11.15, 11.15-12.00
1.30-3.30 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
3.40-5.30 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
(3 CPS) Competitive Paper sessions 9.40-12.10 Competitive Paper Sessions (3 papers per session: a moderator + three presenters (30 min.
presentation) + three discussants (10 min. discussion) + 5 min. Q&A
3CPS-1(Management accounting/Balanced Scorecard)
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
ID89 The Value Relevance of Voluntary Intellectual Capital Disclosure- New Zealand Henry Ellis
and Dyna Seng, University of Otago, New Zealand
3CPS-2 (Corporate Governance/Operational Risks, Financial Analysts)
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 Ancella Hermawan (Universitas Indonesia) , Alusnaria Dahlia (Universitas
Indonesia), Indonesia (present ID31 also) 3.5
ID69 The Losses on Operational Risks and its Risk Assessment – Study on Taiwan’s Electronic
Industry Chiungfeng Ko, Soochow University (SCU, 東呉大学), Taiwan
ID13: The Reputation Building of Financial Analysts: Evidence from Chinese Capital Markets
Yiming Hu (Shanghai Jiao Tong University) and others, China
3CPS-3 (Management accounting)
Moderator Elsie Chan, Australian Catholic University, Australia
ID85The Intervening Impact of MAS Effectiveness on the relationship between Information Quality and Organization Performance in Libyan organizations Naser Ghanem, UITM, Suzana Sulaiman,
Universiti Teknologi MARA, Malaysia Wee Shu HUI, UITM, Malaysia
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
ID31 The Effect of Non-Financial and Financial Indicators on Profitability of Conventional Banks in
Indonesia Ancella Hermawan, Universitas Indonesia; Patricia Hendrawirawan, University of
Indonesia, Indonesia (present ID30also)
3CPS-4 (Financial Reports/performance)
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
APMAA News No.14: October 1, 2013 --http://apmaa.asia/
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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 (Mathematical modeling) Moderator Atsushi Shiiba, Osaka University, Japan
ID59 An environmental decision-making model for electrical and electronic equipment 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
ID58 Intrafirm Coordination through Transfer Pricing under Managers' Sequential Decisions Kenji
Matsui, Kobe University, Japan
3CPS-6 (Auditing)
Moderator Masumi Nakashima, Fukushima College, Japan
ID33 A Preliminary Survey Of Ethical Behavior In The Accounting Profession Meng Zhang, Help
University; Kiew Heong Angel Yap, Help University; Teck Heang Lee (Presenter), HELP University,
Malaysia 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
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 (present ID14)
3CPS-7 (Fraud, Public Sector accounting)
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
ID40 Debates on Accrual Accounting in the Public Sector: A Discrepancy between Practitioners and Academicians Marissa Hassan, Nagoya University, Japan
ID51 Financial Fraud Detection Mechanism through Ratio Analysis Normah Omar, Universiti
Teknologi MARA, Malaysia
(3IPS-A) Interactive Paper Sessions-A (20 papers) 1.30-3.30 Interactive Paper Sessions A (3 papers per session 25 min. presentation + 5
min. discussion + 5 min. Q&A; Presenters = Discussants (A=B, B=C, C=A)
1.30-2.05, 2.10-2.45; 2.50-3.25
3IPS-A1 (mathematical model)
Moderator: Kenji Yasukata, Kinki University, Japan
ID46 A Theoretical model to solve cost shifting problem presented by Khondaker Mizanur,
Rafiuddin Ahmed , James Cook University; Chris Leggett, James Cook University, Australia,
Khondaker Mizanur Rahman, Nanzan University, Japan
ID32 Why do some business firms not rely on financial measures to resolve incentive problems?
Michiko Ogaku, University of Tsukuba, 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
3IPS-A2 (Management accounting/ modeling)
Moderator Bi-Huei Tsai, National Chiao Tung University, Taiwan
APMAA News No.14: October 1, 2013 --http://apmaa.asia/
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ID63 Applications of the Lotka-Volterra Model in Carbon Dioxide Emissions Bi-Huei Tsai,
Chiao,Tung University, Taiwan
ID84 Providing Learning Incentives and the Use of a Multi-purpose Performance Measure
Yasuhiro Mazda, Tohoku University, Japan
ID91 Breakeven Calculation: A New Approach Nam Sang Cheng, Singapore Management
University; Katherine Yuen, Singapore Management University, Singapore
3IPS-A3 (Management Control, Case study)
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 (present ID15)
ID28 Management Accounting System Change In Developing Countries Tomasz Wnuk-Pel, Łódź
University, POLAND
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
3IPS-A4 (Management Control, Case study)
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 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
ID86 The Influence Of Culture On Decision Making Sekar Mayangsari, Trisakti University;
Gagaring Pagalung, Hasanuddin University, Indonesia
3IPS-A5 (Financial Accounting,/Accounting Policy/ Earnings management)
Moderator Masumi Nakashima, Fukushima College, Japan
ID22 Ethical Ideology and its influence on dysfunctional PMS behavior Noor Liza Adnan, UiTM;
Che Zuriana Mohammad Jamil, Universiti Utara Malaysia; Nor Nor Azila Mohd Nor, Universiti Utara
Malaysia, Malaysia
ID34 Determinants of Tone at the Top -Evidence from Japan- Masumi Nakashima, Fukushima
College, Japan; David Ziebart, University of Kentucky, USA.
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
3IPS-A6 (Governance, Internal Control)
Moderator Gregory Wegmann , University of Burgundy, France
ID62 The Internal Audit Performance: The Effectiveness of ERM and IT Environments Ya-Fen Lee,
Wen-Hsien Tsai, National Central University; Hui-Chiao Chen, National Central University; Ya-Fen
Lee, National Central University, Taiwan
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
ID83 An Integration of ASEAN Corporate Governance Scorecard into Corporate Governance Requirements for Listed Firms in the Stock Exchange of Thailand Prayoon Tosanguan, Rangsit
University,Thailand
APMAA News No.14: October 1, 2013 --http://apmaa.asia/
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3IPS-A7 (Islamic Bank and accounting)
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 Universit; Sunil Khandelwal,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 University, UAE
(3IPS-B) Interactive Paper Sessions-B (15 papers)
3.40-5.30 Interactive Paper Sessions B (3 papers per session 25 min. presentation + 5 min. discussion
+ 5 min. Q&A; Presenters = Discussants (A=B, B=C, C=A)
3.45-4.20, 4.20-4.55, 4.55-5.30
3IPS-B1 (Management Accounting)
Moderator Yoshiyuki Nagasaka, Konan University, Japan
ID60 Conjoining a Balanced Scorecard with ERP: A Case Study of Auto Dealer Management Systems
(presented by Chuan-Tu Chen, Wen-Hsien Tsai, National Central University, Chuan-Tu Chen,
Soochow University; Gary Kleinman, Montclair State University; Picheng Lee, Pace University; Wen-
Pei Tsao, Soochow University,Taiwan
ID71 Performance Of Ict Industry In Six Asian Countries Mohd Fazli Mohd Sam, Aichi University &
UTeM: Yasuo Hoshino, Aichi University & University of Tsukuba, Japan
ID77 The Implementation Of Target Costing In Thailand: Case Studies
Kanitsorn Terdpaopong, Rangsit University; Nimnual Visedsun, Rangsit University,Thailand
3IPS-B2 (Management Accounting)
Moderator Susumu Tokusaki, Kwansen University, Japan
ID87 Value Creation using the Balanced Scorecard: Diffusion Perspective Norlaila Md Zin,
Universiti Teknologi MARA; Suzana Sulaiman, Universiti Teknologi Mara, Malaysia
ID17: Comparative Study of the Transformation of Corporate Strategy into Financial Results:
Amazon.com and LAOX Ltd Hiroshi Miyamasu, Graduate School of Accounting & Finance, Chiba
University of Commerce, Japan.
ID24 Trends about the Activity-based Costing method - A strategic approach focusing on information
technology services Gregory Wegmann, University of Burgundy, France
3IPS-B3 (strategy, Ratio analysis)
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
ID97 Budgeting Control and Risk Management Institutionalization: Field Study in Chinese company
Yuanlue Fu, Xiamen University; Chenxi Fu, Dalian University of Technology, China
ID96 The Rise and Fall of Activity Based Costing in Japan HIROSHI OZAWA, Nagoya University,
Japan; Anura De Zoysa, University of Wollongong, Australia
3IPS-B4 (CSR)
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
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
APMAA News No.14: October 1, 2013 --http://apmaa.asia/
12
3IPS-B5 (Inter-organizational Accounting; Risk Assessment; History)
Co-moderators Hiroshi Fukuda, Hosei University; 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
ID9 Risk Assessment of the Egyptian Stock Market in the Wake of the Arab Spring Mohamed Fawzy
Omran, Qatar University, Qatar
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
17.50p.m.-19.40p.m. Dinner Buffet at the Cooperative Union (i.e., Seikyo)
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.
【International Participants】
Please inform us of your payment by email (at ueno@konan-u.ac.jp) immediately after
you finish your bank transfer procedure. Give us the information you used in the
transfer: Name (First/given, middle, and last/family), Title, Institutional Affiliation,
Country and Email. The information is used to prepare the Name badge and Participant
list for the 2013 conference.The Organizer of APMAA 2013 Annual conference will send
letters of invitation only to the participants who completed full payment by 30th
September 2013. Letters of invitation are sent only upon request. Further information will be provided at the 2013 Conference page of APMAA web-site
http://apmaa.asia/.
【International Participants】The information shown below is required to make a
remittance from an overseas bank to a Japan Post Bank integrated account. Please note
that if there are any mistakes or omissions, the remittance may not reach the bank. In
addition, if the money remitted is returned to the sending bank, other charges and
expenses may be deducted by the intermediary bank. For further information, please
visit http://www.jp-bank.japanpost.jp/en/djp/en_djp_index.html
APMAA News No.14: October 1, 2013 --http://apmaa.asia/
13
Currency USD EUR
Intermediary Bank Deutsche Bank Trust
Company Americas NY
Deutsche Bank AG Frankfurt
Intermediary Bank BIC
(SWIFT Code) BKTRUS33 DEUTDEFF
Beneficiary Bank Japan Post Bank
Branch Head Office
Beneficiary Bank Address 3-2, Kasumigaseki 1-chome, Chiyoda-Ku, Tokyo
100-8798, Japan
Beneficiary Bank BIC (SWIFT
Code)
JPPSJPJ1
Beneficiary Bank CHIPS UID 427593 -
Payee
Account
Number
To integrated
account
14420-20281401
Name of Account Holder APMAA2013
Payee Address Susumu Ueno, 519-801 Yamada-machi,
Nakagyo-ku, Kyoto-shi 604-8237, Japan
Payee Telephone +81-75-255-3083
【domestic participants】日本国内の参加者の方々のお支払いについて
お支払いはゆうちょ銀行へお願いします。
口座記号番号 00950-1
口座番号 202105
口座名称 APMAA2013 (エーピーエムエーエーニセンジュウサン)
なお、ゆうちょ銀行以外から振り込む場合は次の通りです。
店名 0九九(ゼロキュウキュウ) 預金種目 当座 口座番号 0202105 口座名称 APMAA2013
通信欄に氏名とご所属の英語表記をお願いします。
APMAA News No.14: October 1, 2013 --http://apmaa.asia/
14
Please notice your payment by email ( Masaaki Aoki maoki@econ.tohoku.ac.jp)
immediately after you finish the bank transfer procedure. Give us the information you
used in the transfer: Name (First/given, middle, and last/family), Title, Institutional
Affiliation, Country and Email. The information is used to prepare the Name badge and
Participants' list for the 2013 conference.
3. President’s Award Recipients
Testimonials as Certificate of Appreciation will be awarded at the 2013 APMAA Annual
Conference to;
(1) Prof. Dr. Normah Omar (UiTM, Malaysia), Co-editor of Asia-Pacific Management
Accounting Journal (APMAJ),
(2) Prof Dr.Yuan Lue Fu (Xiamen University, China), Chair of 2012 Conference
Organizing Team,
(3) Prof Dr. Ibrahim Kamal Abdul Rahman (UiTM) and Prof Dr. Suzana Sulaiman
(UiTM), Co-Chairs of 2011 Conference Organizing Team
(4) Prof Dr. Yang Tzong Tsay (National Taiwan University), Chair of 2010 Forum
Organizing Team, and
(5)Institute for International Issues in Accounting, Goodman School of Business, Brock
University, Canada (for the generous donation to 2013 APMAA Conference)
Normah Omar Yuan Lue Fu Ibrahim Kamal
Abdul Rahman
Suzana Sulaiman
Yang Tzong
Tsay
APMAA News No.14: October 1, 2013 --http://apmaa.asia/
15
4. Message from the 2014 Annual Conference Host School in Thailand
APMAA 2014 Annual Conference
Venue: Chulalongkorn University in Thailand
Message from
Kanibhatti Nitirojntanad, Professor, Chulalongkorn University
I'm glad to inform you of the progress of preparation for hosting the
10th
(2014) APMAA Conference in Bangkok, Thailand.
The Accounting Department of Chulalongkorn University is now in
the process of arranging for the working committee responsible for
each activity. I expect that the conference may attract about 150-200
participants from all over the world. I hope the APMAA 2014 Annual
Conference hosted by Chulalongkorn University will be a memorable
one for all participants and APMAA committee members. Any suggestions concerning the
APMAA 2014 Conference preparation will be very much appreciated.
Chulalongkorn University (known as "Chula") is the oldest Thai university, founded in
1917 by King Vajiravudh (Rama VI) and named after his father, King Chulalongkorn
(Rama V). It is one of the top universities in Thailand and Southeast Asia. It is a large
comprehensive university with nineteen faculties and institutes. The beautiful campus
covers a large area in downtown Bangkok.
5.APMAA EXECUTIVE COUNCIL AND STEERING COMMITTEE
2013 Executive Council Members as of January 1, 2013
President
Susumu Ueno (ueno@konan-u.ac.jp), Konan University, Japan
President-elect and Deputy President
Yang Tzong Tsay (yttsay@ntu.edu.tw), National Taiwan University, Taiwan
Executive Vice Presidents
Normah Omar (normah645@salam.uitm.edu.my), Universiti Teknologi Mara, Malaysia
Past President
Akira Nishimura (akiran@nm.beppu-u.ac.jp), Beppu University, Japan
APMAA News No.14: October 1, 2013 --http://apmaa.asia/
16
Vice Presidents
Taesik Ahn (ahnts@snu.ac.kr), Seoul National University, Korea.
Masaaki Aoki(maoki@econ.tohoku.ac.jp), Tohoku University, Japan
Takayuki Asada(asada@ya2.so-net.ne.jp), Ritsumeikan University, Japan
Grahita Chandrarin(grahitac@yahoo.com), University of Merdeka Malang, Indonesia
Yuan Lue Fu(fuyuanlue@gmail.com), Xiamen University, China
Yiming Hu (cafr0066@tom.com ), Shanghai Jiao Tong University, China
Shogo Kimura (kimura@soec.nagoya-u.ac.jp), Nagoya University
Kanibhatti Nitirojntanad(kanibhatti@cbs.chula.ac.th), Chulalongkorn University, Thailand (2014
conference) Ibrahim Kamal Abdul Rahman(dibra571@salam.uitm.edu.my), Universiti Teknologi Mara,
Malaysia
Paul Scarbrough (pscarbrough@brocku.ca), Brock University, Canada
Roger Willett(Roger.Willett@utas.edu.au), University of Tasmania, Australia
Directors
Director & Treasurer
Nobuo Yazawa (aloha@sky.nifty.jp), Beppu University,Japan
Directors
Jan Kurt Alpenberg (jan.alpenberg@lnu.se), Linné Universitet (Linnaeus University), Sweden
Shoichiro Hosomi (hosomi@tmu.ac.jp), Tokyo Metropolitan University, Japan
Wee Shu Hui(wee.shu.hui@gmail.com), Universiti Teknologi MARA, Malaysia
Naoyuki Kaneda ((naoyuki.kaneda@gakushuin.ac.jp), Gakushuin University, Japan
Ahmed Bahgat Abdel-Maksoud (aabdelmaksoud@uaeu.ac.ae), United Arab Emirates University, UAE.
Sekar Mayangsari (sekar@hotmail.com) Trisakti University, Indonesia(2015 conference)
Suzana Sulaiman (suzana1110@salam.uitm.edu.my),Universiti Teknologi Mara, Malaysia
2013 Steering Committee Members as of October 1, 2013 (national chairs)
Australia
Foo Yee Boon (foo.yee.boon@monashh.edu), Monash University
Sujatha Perera (sperera@efs.mq.edu.au), Macquarie University
Susan Robertson (sue.robertson@rmit.edu.au), RMIT (Royal Melbourne Institute ofTechnology)
Dennis Taylor (dennis.taylor@rmit.edu.au), RMIT (Royal Melbourne Institute ofTechnology)
Bulend Terzioglu (bulend.terzioglu@acu.wdu.au), Australian, Catholic University
Roger Willett (Roger.Willett@utas.edu.au), University of Tas ma n ia
Brazil André Carlos Busanelli de Aquino (aaquino@usp.br), University of Sao Paulo
Canada Paul Scarbrough (pscarbrough@brocku.ca), Brock University
APMAA
China
Chao Chen (chen_chao@fudan.edu.cn), Fudan University
Xiao Chen (chenx@sem.tsinghua.edu.cn), Tsinghua University
De Ming Dai (deming_dai@263.net), Renmin.University of China
Hong Xing Fang (hxfang@dufe.edu.cn), Dongbei University of Finance and Economics, Dalian
Yuan Lue Fu (ylfu@xmu.edu.cn), Xiamen University
Yiming Hu(huym@sjtu.edu.cn), Shanghai Jiao Tong University
Linjuan Mu (mulinjuan@yahoo.com), Beijing Technology and Business University
Xiaohui Qu (xhqu@xmu.edu.cn), Xiamen University
Gu Liang Tang (tangguliang@263.net), University of International Business and Economics,Beijing.
Zengbiao Yu (yuzb@sem.tsinghua.edu.cn), Tsinghua University
Liyan Wang (lywang@gsm.pku.edu.cn), Peking University
Xie Zhihua(zhihui09@sohu.com), Beijing Technology and Business University
APMAA News No.14: October 1, 2013 --http://apmaa.asia/
17
Finland.
Marko Järvenpää (marko.järvenpää@econ.jyu.fi), University of Jyväskylä
Hannu Kurunsaari (kurunsaari@hotmail.com), Osaka City University (Visiting Scholar from
Finland)
India Manju Jaiswall(manju@iimcal.ac.in), Indian Institute of Management Caclcutta, India
Indonesia
Grahita Chandrarin (grahitac@yahoo.com), University of Merdeka Malang
Bambang Soedaryono(bambang@fe.trisakti.ac.id),Trisakti University
Lindawati Gani (lgani@ui.ac.id), University of Indonesia
Sekar Mayangsari (sekar@hotmail.com),Trisakti University
Ertambang Nahartyo (ertambang@gmail.com), Gadjah Mada University.
Iwan Triyuwono (itriyuwono@gmail.com), University of Brawijaya
Yuliansyah Yoi (yulyy001@mymail.unisa.edu.au), University of Lampung
Hong Kong
Amy H. Lau (ahlau@business.hku.hk), University of Hong Kong
Lin Zhijun (linzj@hkbu.edu.hk),HongKong Baptist University
APMAA
Japan
Masaaki Aoki (maoki@econ.tohoku.ac.jp), Tohoku University
Takayuki Asada (asada@ya2.so-net.ne.jp), Ritsumeikan University
Noboru Harada(n-harada1116@nifty.com), Mejiro University.
Fumiko Hiki (F.Hiki@r.hit-u.ac.jp), Hitotsubashi University
Shoichiro Hosomi (hosomi@tmu.ac.jp), Tokyo Metropolitan University
Kazunori Ito (itoh@isc.senshu-u.ac.jp), Senshu University
Naoyuki Kaneda ((naoyuki.kaneda@gakushuin.ac.jp), Gakushuin University
Shogo Kimura (kimura@soec.nagoya-u.ac.jp), Nagoya University
Tetsuhiro Kishita (kishita@biz.ryukoku.ac.jp), Ryukoku University
Yoshitaka Kobayashi (ykobay@waseda.jp), Waseda University
Kentaro Koga (kkoga@ics.hit-u.ac.jp), Hitotsubashi University
Masanobu Kosuga (masa-kos@kwansei.ac.jp), Kwansei Gakuin University
Yu-ichi Kubota (kubota@eco.osakafu-u.ac.jp), Osaka Prefecture University
Shuji Mizoguchi (shujim@ynu.ac.jp), Yokohama National University
Takami Matsuo (mats@kobe-u.ac.jp), Kobe University
Ichiro Mizuno (icmizuno@ipcku.kansai-u.ac.jp), Kansai University
Yasuhiro Monden (yasuhirom@mail2.accsnet.ne.jp), Professor Emeritus at University of Tsukuba
Yumi Morofuji (morofuji@rikkyo.ac.jp), Rikkyo University
Yoshiyuki Nagasaka (nagasaka@konan-u.ac.jp), Konan University
Masumi Nakashima (nakashima.masumi@fukushima-college.ac.jp), Fukushima College
Akira Nishimura (akiran@nm.beppu-u.ac.jp), Beppu University
Hiroshi Obata (hiroshi@obata.misc.hit-u.ac.jp), Hitotsubashi University
Noboru Ogura (ny-ogura@mvi.biglobe.ne.jp), Aoyama Gakuin University
Tomoki Oshika (oshikat@waseda.jp), Waseda University
Johei Oshita (oshita@en.kyushu-u.ac.jp), Kyushu University
Koichi Saito (koichi@nanzan-u.ac.jp), Nanzan University
Atsushi Shiiba (shiiba@econ.osaka-u.ac.jp), Osaka University
Yoshinobu Shima (shima@bus.kindai.ac.jp), Kinki University
Kenichi Suzuki (KGH00111@nifty.com), Meiji University
Fumiko Takeda (takeda@tmi.t.u-tokyo.ac.jp), University of Tokyo
Yoshiro Tokuga (tokuga@econ.kyoto-u.ac.jp), Kyoto University
Susumu Tokusaki (tokusaki@kwansei.ac.jp), Kwansei Gakuin University
Masao Tsuji (mtsuji@waseda.jp), Waseda University
Susumu Ueno (ueno@konan-u.ac.jp), Konan University
Kenji Yasukata (Kyasukata@bus.kindai.ac.jp), Kinki University
Nobuo Yazawa (czq00554@nifty.com), Beppu University
Eri Yokota (yokota@fbc.keio.ac.jp), Keio University
Masamichi Yoshioka (yoshioka@ms.kuki.tus.ac.jp), Tokyo University of Science
APMAA News No.14: October 1, 2013 --http://apmaa.asia/
18
APMAA
Korea
Taesik Ahn (ahnts@snu.ac.kr) , Seoul National University
Sung-Kwon Chi (chisk@pusan.ac.kr), Pusan University
Ung-Yong Choi (uychoi@chonnam.ac.kr), Chonnam University
H. Rock Chung (jhrjhr@khu.ac.kr), Kyunghee University
Chul-Kyu Hong (ckhong04@cau.ac.kr), Chungang University
Iny Hwang (hiny72@snu.ac.kr), Seoul National University
Yook Keunhyo (yook@pufs.ac.kr), Pusan University of Foreign Studies.
Jinbae Kim (jinbae@korea.ac.kr), Korea University
Wan-Seok Ko (wsko7@naver.com), Hankuk University of Foreign Affairs
Kyung Tae Lee (kyungtae@yonsei.ac.kr), Yonsei University
Sangchul Lee (sclee68@dongguk.edu), Dongguk University
Sang-Soo Lee (sslee@inha.ac.kr) , Inha University
Tae-Young Paik (typaik@skku.edu), Sungkyunkwan University
Joonho Park(bizintel@hanyang.ac.kr), Hanyang University
Jae Yong Shin (jshin@snu.ac.kr),Seoul National University
Malaysia
RozainunAbdAziz (rozainun@salam.uitm.edu.my), Universiti Teknology MARA
Wee Shu Hui (wee.shu.hui@gmail.com), Universiti Teknologi MARA, Malaysia
Che RuhanaIsa (cruhana@um.edu.my),University of Malaya
Normah Omar(normah645@salam.uitm.edu.my), Universiti Teknologi MARA
Ibrahim Kamal Abdul Rahman (dibra571@salam.uitm.edu.my), Universiti Teknologi MARA
Amirul Shah MdShahbudin(amirulshah@usm.my), Universiti Sains Malaysia (USM)
Maliah Sulaiman (maliah@iium.edu.my), International Islamic University
Suzana Sulaiman (s-suzana@lycos.com), Universiti Teknologi MARA
Nagarethnam Thirumanickam(nagar279@salam.uitm.edu.my),University Teknologi MARA
New Zealand Ralph Adler (ralph.adler@otago.ac.nz), University of Otago
Noel Yahanpath(NYahanpath@eit.ac.nz), Eastern Institute of Technology
Singapore
Shih Sheng-Hua (bizshihm@nus.edu.sg), National University of Singapore
Cheng Nam Sang (nscheng@smu.edu.sg), Singapore Management University
Sweden Jan Kurt Alpenberg (jan.alpenberg@lnu.se), Linné Universitet(Linnaeus University)
APMAA
Taiwan
Jiin-Feng Chen (jfchen@nccu.edu.tw), National Chengchi University
Kuo-Tay Chen(kt chen @man agement .n tu . edu . tw ) ,National Taiwan University
Chi-Chun Chou(ccchou0412@gmail.com), National Taipei College of Business
Rong-RueyDuh(rrduh@management.ntu.edu.tw) , National Taiwan University
Joan Ko (joanko@scu.edu.tw), Suchoo University
Chialing Lee (actcll@ccu.edu.tw), National Chung Cheng University
Shu-Hsing Li (shli@management.ntu.edu.tw), National Taiwan University
Fengyi Lin (fengyi@ntut.edu.tw),National Taipei University of Technology
SumingLin (lichu@ntu.edu.tw), National Taiwan University
Bi-Huei Tsai (bhtsai@faculty.nctu.edu.tw), National Chiao Tung University
Wen-Hsien Tsai (whtsai@mgt.ncu.edu.tw), National Central University
Yang Tzong Tsay (yttsay@ntu.edu.tw), National Taiwan University
Ching-Hsih Yang (yangch@mail.ntpu.edu.tw), National Taipei University
Anne Wu (anwu@nccu.edu.tw), National Chengchi University
Thailand
Prapaporn Kiattikulwattana (prapaporn@acc.chula.ac.th), Chulalongkorn University
Chanongkorn Kuntonbutr (ck959@yahoo.com), Rajamangala University of Technology
Thanyaburi
Kulwadee Lim-u-sanno (Kulwadee_lim@hotmail.com), Prince of Songkla University
Kanibhatti Nitirojntanad (kanibhatti@cbs.chula.ac.th), Chulalongkorn University
Wanchai Prasertsri (chai_won12@hotmail.com ), Rajamakala University of Technology Thanyaburi
Somchai Supphatada (sochsupp@tu.ac.th), Thammasat University
Kanitsorn Terdpaopong (4723015@rsu.ac.th), Rungsit University.
Nimnual Visedsun (n_naul@hotmail.com), Rungsit University.
Wila-sini Wongkaew (wilasini@acc.chula.ac.th), Chulalongkorn University
APMAA News No.14: October 1, 2013 --http://apmaa.asia/
19
UAE
Thomas Ahrens (tahrens@uaeu.ac.ae), United Arab Emirates University
Ahmed Bahgat Abdel-Maksoud (aabdelmaksoud@uaeu.ac.ae), United Arab Emirates University
U.K.
John Burns(j.e.burns@exeter.ac.uk), University of Exeter
Christopher Chapman(christopher.chapman@imperial.ac.uk), Imperial college of London
Robert P Greenwood (rpgreenwood@yahoo.com) , University of Gloucestershire
Keith Maunders (k.t.maunders@hull.ac.uk), Professor Emeritus at University of Hull
FalconerMitchell (Falconer.Mitchell@ed.ac.uk),University of Edinburgh
Jason Zezhong Xiao (Xiao@cardiff.ac.uk), Cardiff University
U.S.A.
Kung H Chen (kchen@unl.edu), University of Nebraska
Joanna Ho (jlho@uci.edu), University of California, Irvine
Thomas W. Lin (wtlin@marshall.usc.edu), University of Southern California,
Fredrick H. Wu (FrederickWu@my.unt.edu), Professor Emeritus at University of North Texas
Editorial Board Members of the APMAA News Editors:
Paul Scarbrough (pscarbrough@brocku.ca), Editor-in-Chief
Normah Omar(normah645@salam.uitm.edu.my)
Yang Tzong Tsay (yttsay@ntu.edu.tw) in charge of the 8th Annual Conference section.
Susumu Ueno (ueno@konan-u.ac.jp) in charge of the 2013 Annual Conference section.
Submission Deadlines of Articles and Essays
January 1, 2014 edition (Vol.15): 10 December 2013
May 1, 2014 edition (Vol.16): 10 April 2014
October 1, 2014 edition (Vol.17): 10 September 2014
The 2013 Conference will be one of the highlights of the year for Management
Accounting. The papers are great, and I have already decided to use some of them
in my classes. This will also be another wonderful chance to make new friends and
experience the beauty of Japan.
I am looking forward to seeing you all in Nagoya. The Toyota Commemorative Museum is one of the
best museums of Industry in the world. They have working examples of many pieces of equipment
from Toyota companies. They have a working example of the original poka-yoke spinning loom, and
an automated example of the single minute change of die! I guess it means I am a geek, but seeing
those two examples was stunning.
See you soon!
APMAA News No.14: October 1, 2013 --http://apmaa.asia/
20
6. Travel Information for the 2013 Annual Conference
Application for Visas and Letters of Invitation
A visa is required for citizens of countries and regions that do not have visa exempt
agreements with Japan. Please find a general guide to Japanese visas at the Japan Ministry
of Foreign Affairs site http://www.mofa.go.jp/j_info/visit/visa/index.html.
The Organizer of APMAA 2013 Annual conference will send letters of invitation only to
the participants who completed full payment.
Transportation from Chubu International Airport to the Downtown of Nagoya
Chubu International Airport(Centrair, 中部国際空港) http://www.centrair.jp/en/
Centrair is the gateway of Central Japan to the sky. It takes 28 minutes by train and 30-
40 minutes by car from Nagoya. http://www.centrair.jp/en/to_and_from/
http://www.centrair.jp/en/to_and_from/access/bus.html http://www.centrair.jp/en/access/ac-to-train/index.html
http://www.tsubame-taxi.or.jp/en/airport/about.html Private Shuttle Service is a chartered jumbo taxi service between Central Japan
International Airport (Centrair, 中部国際空港) and hotels in major tourist destinations in
Central Japan for a set price. It is a special price which is applied to the passengers who
stay at a hotel in Central Japan. The vehicle is a jumbo taxi which has a capacity of 9
passengers and a wide baggage space.
HOTEL NAGOYA GARDEN PALACE(名古屋ガーデンパレス)
http://www.hotelgp-nagoya.com/en/index.html
3-11-13 Nishiki, Naka-ku, Nagoya-shi, Aichi Japan, Phone Number +81-52-957-1022 /
Check-In Time 15:00 / Check-Out Time 10:00
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 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
APMAA News No.14: October 1, 2013 --http://apmaa.asia/
21
taxes)
“Hotel Trusty Nagoya” and “International Hotel Nagoya” locate within a walking distance
of Nagoya Garden Palace. “Hilton Nagoya” is another good choice.If you hope to stay in
such these hotels, please visit at http://www.expedia.co.jp/.
Susumu Ueno, APMAA President, booked a room in this hotel and will stay there from
October 31st to November 4th.
Transportation to Nagoya University
To the conference venue (School of Economics, Nagoya University (名古屋大学経済学部) from Nagoya
Garden Hotel, go to the Sakae Subway Station (地下鉄栄駅) and take the Subway Higashiyama Line(東山
線) to Motoyama Sta. (本山駅) (15 minutes). Then transfer to the Subway Meijo Line(名城線) to Nagoya
Daigaku Station (名古屋大学駅).The School of Economics(経済学部) is just off the subway exit 1(出口1).
From Nagoya Station: Take the Subway Higashiyama Line(東山線) to Motoyama Sta. (本山駅) (15
minutes), then transfer to the Subway Meijo Line(名城線) to Nagoya Daigaku Station (名古屋大学駅).
Please visit http://www.nagoya-u.ac.jp/en/global-info/access-map/higashiyama/, and click on the facility
category name “School of Economics / Graduate School of Economics” below the map, and
the buildings will pop up on the map.
Recommended