Asia-Pacific Management Accounting Association (APMAA)
The 6th
APMAA
Forum
hosted by National Taiwan University (NTU)
Taipei, Taiwan
5th to7th November,
2010
The Asia-Pacific Management Accounting Association (APMAA) 6th
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 40 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 Forum Chair
Department of Accounting
College of Management
National Taiwan University
85 Roosevelt Road Section 4
Taipei, Taiwan 10660
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)
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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)
Friday, November 5, 2010
|
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 |
|
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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 6th Forum 4. Dinner |
Hwa-Young Hotel |
|
20:00-21:00 |
Business Meeting of the Editorial Boards (Prof. Ueno) |
|
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Saturday, November 6, 2010
Presentation: 30 minutes
Discussion and Q&A: 15 minutes
|
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 |
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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
(
Discussant: Tseng, Chih-Yang
(NTU, Taiwan) |
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 |
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|
|
|
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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 7th 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 |
|
Sunday, November 7, 2010
Presentation: 25 minutes
Q&A: 5 minutes
|
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 |
KEYNOTE SPEAKERS:
H.
M. Cheng,
CFO, HTC Corporation, Taiwan*
Shuen-Zen
Liu
Professor,
National Taiwan University
|
* 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) |
|
List of Registered Participants as
of September 28, 2010
|
