APMAA News No.14: October 1, 2013 --http://apmaa.asia/

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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

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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.

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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

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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

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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

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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.)

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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

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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

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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

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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/

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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/

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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.