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APMAA 2011(7th) Annual Conference

- Management Accounting: A Value Creation Tool for Sustainability -

PhD Colloquium
 
NOVEMBER  16,   2011 (Wednesday)
Venue: Golden Lounge, Universiti Teknologi MARA (UiTM),   Shah Alam, Malaysia  

Conference
November 17th to 19th, 2011

Venue:
Shah Alam Convention Centre,  Shah Alam, Malaysia   

 

APMAA 2011 Annual Conference hosted by UiTM, Malaysia, began on Wednesday November 16th, 2011, and ended successfully with the highest number of participants on Saturday November 19th, attracting 150 participants from all over the world including over 60 international participants. 

Data: 2011 APMAA Annual Conference in Malaysia  

Ph.D. colloquium

10

Wednesday

Conference Presentations

58

 

Parallel sessions presented   actually

42

Friday 21, Saturday 21 (Several Thai presenters canceled their trip because of flooding.)

Panel Session

5

Thursday

Plenary sessions

4

Thursday 2, Saturday2

Forum

5

Thursday

Keynote addresses

2

Thursday, Friday

Participants

150

 

(foreign participants)

60

Japan 22, Indonesia 7, Thailand 4, Taiwan 4, China 4, Australia 3, Korea 3, UAE2, Singapore 1, Canada 1, others

 

Past Conference Registration Fee and Hotel (2014-2010)  
 

 

                      Message from the Organising Committee     

We, from UiTM, would like to extend a warm welcome to each and every one of you.  You have taken the time and effort to make it here, and we hope you will find this conference enriching and enjoyable. 

We intend for this conference to benefit a broad spectrum of the management accounting fraternity; PhD students, management accountants, academics and last but not least, heads and leaders of accounting associations. The aim is to forge a strong link between PhD students, academics and practitioners, and to ensure that management accounting stays relevant and stays ahead within the rapidly changing environment.

The participation of academics and practitioners from different countries, including China, Australia, Iran, UAE, Canada, Indonesia, Japan, Korea, Singapore, South Africa, Taiwan, Thailand and Malaysia, indicates the need for a body such as APMAA to facilitate the promotion of management accounting in the Asia-Pacific region.

We hope to get better acquainted with you and that you will also find time to get acquainted with Malaysia.

Elsevier has approved APMAA conference proceedings to be indexed in Procedia. The organizing committee will contact you on the formatting of your paper.   

SELAMAT DATANG! 
 

Conference Chair, Host & Advisor,

Prof Dr Ibrahim Kamal Abdul Rahman

Host & Advisor,

Prof Dr Normah Omar

Chairperson,

Organising Committee

Prof Datin Dr Suzana Sulaiman

Co-Chairperson,

Organising Committee

Assoc Prof Dr Wee Shu Hui


 

PROGRAMME
APMAA
 7TH Annual CONFERENCE, 16 – 19TH NOVEMBER 2011
 

APMAA 7th Annual Conference was an interesting medley of programmes to cater for the needs of PhD students, practising management accountants, heads of accounting associations and academics. In addition to paper presentation sessions, there were an informal summit meeting for invited leaders (heads) of accounting associations from the Asia-Pacific region, a management accounting forum, and plenary sessions. The conference was preceded by a PhD Colloquium.

PHD COLLOQUIUM  (16 Nov)
A PhD Colloquium was arranged on 16th November for PhD candidates at no extra charge.

Time

DAY 1 : 17 November (Thursday)

08.30

Registration

09:00

Opening

APMAA President, Prof Dr Susumu Ueno

09:15

Keynote Address (1)

Management Accounting: Value Creation Tool for Sustainability I

Speaker: Datuk Bazlan Osman(CFO, Telekom)

10:00

Refreshment

10:30

Handing over of Letters of Intent

from:

University of Tasmania, Australia & Rangsit University, Thailand

to ARI & Faculty

10:40

Plenary Session (1)

Prof Dr Roger Willet

University of Tasmania, Australia

Quantitative and Qualitative Methods: Trend in Management

Prof Dr Tae-Sik Ahn

Seoul National University, Korea

Social Responsibilities of Business School

11:30

Discussion Panel

“Direction of Management Accounting Research in Asia-Pacific Region”

Chair: Prof Dr Jimmy Tsay, National Taiwan University

Susumu Ueno, Konan University, Japan 

Management accounting research in Japan: Evolution, Current Status and Way Forward

Tae-Young Paik, Chief editor of Korean management accounting journal, Sungkyunkwan University(SKKU), Korea

Management Accounting Research in Korea: Past and Future

Grahita Chandrarin, University of Merdeka Malang, Indonesia

The Direction of Management Accounting research in the Asia Pacific Region: a Critical Review

Wila-sini  Wongkaew,  Chulalongkorn University, Thailand

Management Accounting Research in Thailand: Current State and Its Future

Gu  Liang   Tang, University   of   International   Business   and Economics ,  China

Innovations in Management Accounting Practices and the Evolution of Management Accounting Research in the Chinese Context

13:10

Lunch

14:30

Forum:

MA Current Issue & Challenges

Moderator:  Venkkat Ramanan, Head of CIMA Malaysia

Panel:

1)       Jeremy  Nasrulhaq, Board Member,  MAHB

2)       Jimmy Tsay, NTU 

3)       Shukrie Mohd Salleh, GCOO Pos Malaysia Berhad

4)       Peer Mohamad, CFO Bank Muamalat

5)       Terence Soo Thean Hin,  COO Hicom Teck See Sdn Bhd
 

17:00

Hi-Tea

Common area

All Participants

Function Room 4/SUMMIT MEETING

Meeting for all invited heads of associations

18:00

Meeting with Research Collaborators (Function Room 3) 

 

Time

DAY 2: 18 November (Friday)

08.30

Registration

09:00

Keynote Address (2)

Management Accounting: Value Creation Tool for Sustainability II

Speaker:  En Mustafha Haji Abd. Razak (Assistant GM, Bank Rakyat)

10:00

Refreshment

10:30

Parallel Session (1)  see below

12:00

Parallel Session (2) see below

13:10

Lunch

14:30

Visit to Putrajaya

19:45

Dinner at Holiday Inn Glenmarie, Shah Alam.  

Tentative Programme:

19:45  Arrival of Guests

19:55 Thank you speech to DRB – Prof Dr Susumu Ueno

20:00  Welcome speech by DRB-HICOM

20:15  Video Presentation by DRB:HICOM

20:30  Dinner is served

21:15  Opening Speech by Prof Dr Normah Omar, Director of ARI

21:25  Speech by 2012 APMAA Conference Host – China

21:35  Speech by 2013 APMAA Conference Host – Japan

21:45  Awards to PhD Colloquium Winners

21:55  Appreciation to DRB-HICOM

22:00  Dinner Ends 

Time

DAY 3: 19 November (Saturday)

08.30

Registration

09:00

Parallel Session (3)   see below

10:00

Refreshment

10:30

Parallel Session (4)  see below

12:00

Plenary Session (2)

Chairperson: Prof Dr Akira Nishimura, Beppu University, Japan

Paul Scarborough,

Brock University, Canada

Canadian and Swedish development of Management Accounting practices and Academic research

Kenji Yasukata,

Kinki University, Japan

Cost Stickiness and Managers’ Forecasts of Future Sales

 

Appreciation & Closing Speech

Appreciation to: Appreciation to Past President, Prof Dr Akira

Appreciation to Conference Chair, Host & Advisor, Prof Dr Ibrahim Kamal  

Appreciation to Host & Advisor, Prof Dr Normah Omar

Appreciation to Present President, Prof Dr Susumu Ueno

Closing Speech from Prof Dr Susumu Ueno

13:10

Lunch

14:30

 

APMAA& APMAJ Business Meeting

 

17:00

High Tea for APMAA & APMAJ Committee

 

 Parallel Sessions

18 November 2011  (DAY 2)

Plenary Room

Function Room 3

Function Room 4

SESSION 1: 10.30 – 11.55

SESSION 1: 10.30 – 11.55

SESSION 1: 10.30 – 11.55

MANAGEMENT ACCOUNTING :

STRATEGIC MANAGEMENT ACCOUNTING 

Chairperson :

Prof. Dr. Normah Omar

CORPORATE GORVENANCE AND AUDIT

Chairperson :

Prof. Dr. Nobuo Yazawa

 

CORPORATE SOCIAL RESPONSIBILITY AND SUSTAINABILITY

Chairperson :

Prof. Dr. Ibrahim Kamal Abdul Rahman / Prof. Datin Dr. Suzana Sulaiman

004A

Firm’s Diversification Strategy, Risk and Incentives (Vability Study on Indonesian SMEs)

Samuel Prasetya Dharmatama Anantadjaya

Swiss German University, Indonesia

Irma M. Nawangwulan

Universitas Pembangunan Jaya, Indonesia

Mentiana Sibarani & Julians C. Riwoe

Harapan Bangsa School of Business Bandung, Indonesia

026

Controlling Trust and Trusting Controls

Narisa Tianjing Dai & Guliang Tang

University of International Business and Economics, China

 

 

 

 

014

Management Control Systems and Ecological Sustainability: A Case Study of Two Japanese Companies

Hannu Kurunsaari & Zhiqiang Bu

Osaka City University, Japan

 

007

Business Strategy, Strategic Role of Accountant, Strategic Management Accounting, and their Links to Firm Performance: An Exploratory Study of Manufacturing Companies in Malaysia

Tan Ah Lay & Ruzita Jusoh

University of Malaya, Malaysia

024

The Effect of Financial Performance to Corporate Value with the Disclosure of Good Corporate Governance and Corporate Social Responsibility as Moderating Variable

Hariadi Saputra, Hexana Sri Lastanti & Murtanto

Trisakti University, Indonesia

010

SHG-Bank Linkage Model – A Tool for Sustainability

Anupam Mitra

University of Calcutta, India

 

019

Competitive Edge of Manufacturing Firms and its Determinants

Tetsuhiro Kishita,

Ryukoku University, Japan

Yasutaka Fukami

Japan Securities Research Institute, Japan

 044

Management and Governance in Family-Owned Companies in Malaysia

Azmi Abd. Hamid , Rozainun Abdul Aziz & 

Asyifa Laila Hosni

Universiti Teknologi MARA, Malaysia

038

Accountants' Response to Green Supply Chain Management Practices in the Malaysian Automotive Industry: A Case Evidence

Noor Sufiawati Khairani, Indra Devi Rajamanoharan &

Nagarethnam Thirumanickam

Universiti Teknologi MARA, Malaysia

045

Strategic Management Accounting: A Direction For Future Research

 Jamaliah Said

Universiti Teknologi MARA, Malaysia

027

Disclosure Level and Bid-Ask Spread

Asghar Azizi & Ebrahim Bazrafshan

Islamic Azad University Miyandoab Branch, Iran

036

Impacts of New Performance Reporting Standard on Management’s Attitude in Japan: Questionnaire Study

Masamichi YOSHIOKA

Tokyo University of Science, Japan

Satoshi AKAGI

Kyushu Sangyo University, Japan

Katsuya INAGAKI & Megumi NIKI

Tokyo University of Science, Japan

 

Q & A: 11.50 – 11.55

Q & A: 11.50 – 11.55

Q & A: 11.50 – 11.55

  

18 November 2011  (DAY 2)

Plenary Room

Function Room 3

Function Room 4

SESSION 2 : 12.00 - 13.00

SESSION 2: 12.00 – 13.00

SESSION 2 – 12.00 – 13.00

MANAGEMENT ACCOUNTING :

COST ACCOUNTING SYSTEMS

Chairperson :

Dr Cheng Nam Seng

MANAGEMENT ACCOUNTING :

COST MANAGEMENT

Chairperson :

Assoc. Prof. Dr Wee Shu Hui

MANAGEMENT ACCOUNTING :

VALUE CREATION

Chairperson :

Dr Sharifah Norzehan Syed Yusuf

017

Comparative Studies of Cost Accounting Practices in Japan and Germany

Shinsuke WADA, Osaka University of Commerce, Japan

Peter Kajüter & Matthias Moeschler

University of Münster, Germany

 028

Kashi-Kari Mechanism in Japanese Cost Management

Shogo Kimura & Hikaru Ogawa

Nagoya University, Japan

034

Analyzing Value Creation from Intellectual Capital of Corporation

Yuanlue Fu

Xiamen  University, China

 

022

Intricacies of Overhead Cost Allocations: Is Distortion Here to Stay?

Bülend Terzioglu

Australian Catholic University, Australia

 

 

031

The Management Control Systems and Effectiveness of Service Delivery in Malaysian Local Authorities: A Preliminary Analysis

Norazlina Ilias,

Universiti Malaysia Terengganu, Malaysia

Nik Kamaruzaman Abdulatiff

Universiti Teknologi MARA, Malaysia

040

Finding Value in Value Engineering Practices in a Malaysian Construction Company

Aliza Ramli & Suzana Sulaiman

Universiti Teknologi MARA, Malaysia

037

Management Accounting Practices and the Turnaround Process: A case study of Malaysia Airlines

Noor Hasniza Haron &

Ibrahim Kamal Abdul Rahman

Universiti Teknologi MARA, Malaysia

 

043

Integrating Target Costing (TC) Indicators within the Balanced Scorecard (BSC) model: Suggestion for an Exploratory Study

Hussein H. Hamood, Normah Omar &

Suzana Sulaiman

Universiti Teknologi MARA, Malaysia

 

041

Supply Chain Management Practices for Value Creation: Case Evidence

Eley Suzana Kasim, Indra Devi Rajamanoharan &

Normah Omar

Universiti Teknologi MARA, Malaysia

Q & A: 12.55 – 13.00

Q & A   12.55 – 13.00

Q & A   12.55 – 13.00

19 November 2011 (DAY 3)

Plenary Room

Function Room 3

Function Room 4

SESSION 3 – 9.00 – 10.00

SESSION 3 – 9.00 – 10.00

SESSION 3 – 9.00 – 10.00

FINANCE

Chairperson :

Dr. Aliza Ramli

AUDIT AND FINANCIAL REPORTING

Chairperson :

Prof. Dr. Masaaki Aoki

MANAGEMENT ACCOUNTING :

BUDGET AND REWARD SYSTEM Chairperson :

Assoc. Prof. Dr. Nagarethnam Thirumanickam

005

Investor Demand, Winner’s Curse and Immediate Post-Listing Price Spread of Malaysian IPOs

Othman Yong

Universiti Kebangsaan Malaysia, Malaysia

 

 021

Auditing Quality Improvement Under ERP Systems

Wen-Hsien Tsai, Sin-Jin Lin, Wan-Rung Lin, Kuen-Chang Lee & Yao-Chung Chang

National Central University, Taiwan

 

 

011

The Impact of Organization Commitment, Leadership Style and Job Relevant Information on the Relationship Between Budget Participation and Managerial Performance (Empirical Study on Rural Banks in Semarang, Central Java)

Ardiani Ika Sulistyawati, Dyah Nirmala Arum Janie & Albertus Kukuh Himawan

Semarang University, Indonesia

048

Comparative Analysis of Systematic Risk Measurement of Various Industries Listed on Teheran Stock Exchange (TSE)

Mojgan Derayat

Universiti Teknologi MARA, Malaysia

Farhad Nourafkan Talesgh-Makaeel 2

Islamic Asad University,  Iran

 

 013

Incorporating Corporate Governance in the Forecast of Credit Risk 

Bi-Huei Tsai

National Chiao Tung University, Taiwan

 

016

Why Has the Use of Annual Incentive Plans in Japan Not Yet Dramatically Increased?

Michiko Ogaku

University of Tsukuba, Japan

 

 

009

An Evaluation of Usefulness of the Cash Flow Statement by Cash Flow Ratios: A Comparative Study between Iran and South Africa

Atefeh Ghaemiar

PNU University , Iran 

Yahya Kamyabi

University Malaya, Malaysia

 

047

The Effect of Earning Management Incentives on the Asymmetric Cost Behavior

Koo, Jung Ho & Paik, Tae-Young

SungKyunWan University, Korea

 

 

046

The Influence of Culture on the Relationship Between Level of Participation Budgeting and Firm Performance in the Context of Libya

Yosef K. Hosen, Wee Shu Hui, Suzana Sulaiman & Ibrahim Kamal Abdul Rahman

Universiti Teknologi MARA, Malaysia

Q & A:  9.55 – 10.00

Q & A:  9.55 – 10.00

Q & A:  9.55 – 10.00

 

19 November 2011 (DAY 3)

Plenary Room

Function Room 3

Function Room 4

SESSION 4: 10.30 – 12.00

SESSION 4: 10.30 – 12.00

SESSION 4: 10.30 – 12.00

MANAGEMENT ACCOUNTING :

PERFORMANCE EVALUATION

Chairperson :

Prof. Datin  Dr. Suzana Sulaiman

 

MANAGEMENT ACCOUNTING:

BALANCED SCORECARD

Chairperson :

Assoc. Prof. Dr. Supapon Lurkitikul

 

INTELLECTUAL CAPITAL AND IFORMATION TECHNOLOGY

Chairperson :

Assoc. Prof. Dr. Jamaliah Said

 

002

Strategy and Management Accounting Practices Alignment and It’s Affect On Organizational Performance

Sherine Farouk Abdel Al & John D. McLellan

Abu Dhabi University, United Arab Emirates

020

An Exploratory Study of Balanced Scorecard Practices: Preliminary Evidence from Thailand

Wasatorn Shutibhinyo

Chulalongkorn University, Thailand

 

 

012

The Relationship of Information Technology Investment To Firm Performance

Agustinus Andy Prabha Bhaskara,

Itjang D. Gunawan  & Murtanto

Trisakti University, Indonesia

 

004B

Balancing the Firms’ Scores: A Performance and Control Study in Indonesian Financing Industry

Jonathan Indra & Samuel PD Anantadjaya

Swiss German University, Indonesia

 

030

Significance of Learning Process in BSC Introducing Process in Japanese Small and Medium Enterprises

Masaaki Aoki

Tohoku University, Japan

Hasebe Mitsuya

Arcept Consulting Co.Ltd., Japan

015

Intellectual Capital Performance of the National United Arab Emirates Listed Banks

Mahfoudh Abdul Karem Al-Musali &

Ku Nor Izah Ku Ismail

Universiti Utara Malaysia, Malaysia

006

Linking Business Strategy To Management Accounting: A Study in Malaysian Service Organisations

Sofiah Md. Auzair, Rozita Amiruddin, Ruhanita Maelah & Ainun Abd Majid

Universiti Kebangsaan Malaysia, Malaysia

039

An Exploratory Study on Performance Measurement Systems in Higher Educational Institutions

Nagarethnam Thirumanickam, Bedah &

Ibrahim Kamal Abdul Rahman

Universiti Teknologi MARA, Malaysia

 

018

Intellectual Capital and Corporate Performance – Empirical Study on Intellectual Capital Using Organisational IQ

Shoichiro Hosomi

Tokyo Metropolitan University, Japan

Naohiro Tsuchida

Nippon Research Center, LTD, Japan

032

Using Simon’s Levers of Control To Understand the Relationship Between Strategy Performance Measurement System and Internal Capabilities

Rapiah Mohamed

Universiti Utara Malaysia, Malaysia

Wee Shu Hui, Ibrahim Kamal Abdul Rahman & Rozainun Abdul Aziz

Universiti Teknologi MARA, Malaysia

042

Balanced Scorecard (BSC) Implementation within a Malaysian Government - Linked Company (GLC)

Norlaila Md Zin, Suzana Sulaiman & Aliza Ramli

Universiti Teknologi MARA, Malaysia

 

023

How Should We Control Human Resources and Capital Under “Pure Holding Company”?

Makoto Tomo

Seijo University, Japan

Takayuki Asada

Ritsumeikan University, Japan

Makoto Yori

Hyogo Prefectural University, Japan

Q & A: 11.50 - 11.55

Q & A: 11.50 - 11.55

Q & A: 11.50 - 11.55

 

PhD Colloquium (NOVEMBER  16) Golden Lounge, UiTM  

8.00AM -8.30AM
FOYER-Golden Lounge

Registration

8.30AM – 8.45 AM

Welcome speech

 

 

8.45AM – 9.30AM
Meeting room-Golden Lounge

Keynote address

 

9.30AM – 10.00AM
FOYER-Golden Lounge

Tea Break

10.00AM – 12.50PM

Meeting room-Golden Lounge

PhD Colloquium Session 1
5 presentation : 30 minutes each presenter

 

12.45PM -2.00PM
FOYER-Golden Lounge

Lunch

2.00PM – 4.40PM

Meeting room-Golden Lounge

 

PhD Colloquium Session 2
5 presentation : 30 minutes each presenter

4.40PM – 5.00PM

FOYER-Golden Lounge
 

Tea Break

  Shah Alam Convention Centre,  Shah Alam, Malaysia
  Map: http://www.saccconventioncentre.com/index.php/organise-an-event/directions-and-maps

 

 Shah Alam Main Campus, Universiti Teknologi MARA  

UiTM is Malaysia's largest institution of higher learning in terms of size and population. It has experienced phenomenal growth since its inception in 1956 and it is still growing. The university has expanded nationwide with 12 branch campuses, three satellite campuses, 9 city campuses and 21 affiliated colleges. With this vast network and a workforce of 17,000, the university offers more than 300 academic programmes in a conducive and vibrant environment. It is also home to some 172,000 students.