APMAA News No.23: September 15, 2016
http://www.apmaa.asia/
Asia-Pacific Management Accounting Association
September 15, 2016 Issue 1. Welcome to the APMAA 2016 Conference in Taipei, Taiwan a. Welcome Message from the Chair of the APMAA 2016 Annual Conference b. Greeting from the Chair of the APMAA Board of Directors 2. APMAA 2016 Conference Program and Highlights a. Program b. Recommended Accommodations c. Cultural Day Tour 3. APMAA 2017 Conference in Shanghai, China: The Progress Report 4. 2016 APMAA Steering Committee Members
http://apmaa2016.conf.tw/
APMAA 2016 Annual Conference Committee Name Professor Hsuan-Lien Chu (Chair) Associate Professor Hsiao-Lun Lin (Chair, Doctoral Colloquium) Assistant Professor Li-Chun Kuo(Chair, Conference News) Professor Min-Jeng Shiue Associate Professor Kuei-Hui Cheng Associate Professor Weitzu Chen Conference Coordinator Mimy Hsu
E-mail
[email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected]
APMAA News No.23: September 15, 2016
http://www.apmaa.asia/
1. APMAA 2016 Conference in Taipei, Taiwan a. Welcome Message from the Chair of APMAA 2016 Annual Conference
Hsuan-lien Chu, Chair of APMAA 2016 Professor and Chair, Department of Accountancy College of Commerce, National Taipei University
On behalf of the Department of Accountancy at National Taipei University (NTPU), welcome to the APMAA 2016 conference! We appreciate that APMAA has given us the chance to host this joint conference. The main theme of this conference will be “Opportunities and New Trends in Management Accounting”, and we are pleased to invite the founder and chairman of the Acer Group, Stan Shih, to be our keynote speaker for the plenary session. As a global business leader, he will offer us a seminar that grants deeper insight into how management accounting research maintains relevance in the new era. We received a number of quality papers from all over the world. We hope to provide a global platform for the exchange of research ideas so that we can make significant advances for the field of management accounting. We will also provide attendees with a tour of some of Taiwan's most special locations around Taipei. We will be going to Jiufen Old Street to have some Taiwanese street food. After that, we will have lunch at the famous A-Mei Restaurant to try traditional Taiwanese food. In the afternoon, we'll be going to release sky lanterns at Shifen Old Street, and then we'll walk together to Shifen Waterfall, which is the biggest waterfall in Taiwan. We're sure you will enjoy the tour, and find it to be satisfying and rewarding. During the past two years, we have poured our passion and energy into leading APMAA 2016 to success. We appreciate all of the generous support from the APMAA committee, as well as the colleagues and alumni of our department. It's our hope that all of you enjoy the conference's activities and events and have a good time during your visit to Taipei. It is our great honor to welcome you to NTPU, as well as to the APMAA 2016 conference.
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APMAA News No.23: September 15, 2016
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b. Greeting from the Chair of APMAA Board of Directors
Welcome to APMAA 2016 in Taipei Susumu Ueno, Chair, Board of Directors, Asia Pacific Management Accounting Association This year the Asia-Pacific Management Accounting Association (APMAA) holds its 12th Conference (APMAA 2016) at The Sherwood Taipei and the downtown campus of National Taipei University (NTPU) from October 4th(Tuesday) – 7th (Friday), 2016. The Department of Accountancy, National Taipei University organized the conference under the leadership of Professor Hsuan-lien Chu, Chair of APMAA 2016 Annual Conference Organizing Committee. National Taipei University began as Taiwan Provincial College of Public Administration in 1949 to educate and train the country’s business and legal elite. NTPU was officially renamed and established in February 2000. The new main campus is located in San-Hsia, a suburban city near Taipei with bountiful and beautiful traditional culture. Today, NTPU is known for educating and training talented students in the fields of business, law, public affairs, social sciences, humanities, electrical engineering and computer science. The Department of Accountancy of NTPU offers four degrees: Bachelor, Master, Executive Master, and PhD. Graduates of the department have long received recognition and affirmation for professionalism and academic strength. It is indeed a great honor for me as the Chair of APMAA Board of Directors to welcome you to the University, with its excellent history and reputation for research and education. APMAA was founded in 2004 and has grown to be one of the world leading associations of scholars and specialists in the field of management accounting. The main goal of the APMAA conference is to bring together researchers and practitioners to exchange theories, ideas, techniques and experiences relating to all aspects of management and business accounting. This conference provides a very good opportunity for our members to interact face-to-face with experts from all over the world. This year’s conference received 83 paper submissions from academics, doctoral students and accounting professionals whose countries and regions include Taiwan, Indonesia, Japan, Qatar, Malaysia, Poland, China, Thailand, USA, New Zealand, United Arab Emirates, Sweden, Australia, UK, Lithuania, Russian Federation, South Africa, Tunisia and Canada. The 2016 conference includes a plenary session, five panel sessions (one English session and four Chinese sessions), and 19 parallel sessions, two doctoral colloquium sessions and a one-day cultural tour. The conference, with the theme of “Opportunities and New Trends in Management Accounting,” sees a medley of programs catering to the needs of academics, doctoral students and accounting professionals, and provides a unique global platform to facilitate the exchange of cutting-edge ideas for the advancement of knowledge in accounting, finance and management. In the plenary session, Mr. Stan Shih will be our keynote speaker. He is the founder and honorary chairman of Acer Group. In 2015, Acer was the fourth largest personal computer vendor in the world. 3
APMAA News No.23: September 15, 2016
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In 1996, Mr. Shih was selected as one of the 25 top managers in the world by business week. As a famous CEO with a worldwide reputation, he brings us valuable insight into conducting management accounting research that is relevant for practice. Our English Panel Session is organized by Dr. Liu, Shuen-Zen, Professor of Department of Accounting at National Taiwan University. In the past two years, the NTPU Conference Organizing Team has poured their passion and tremendous energy to lead APMAA 2016 to success. It is time for their hard work to be rewarded fully. On behalf of APMAA, I would like to express my sincere appreciation to the devotion of the organizing team in making this conference unique and inspiring through the blend of different kinds of programs to cater to the different palates. My special thanks go to the Professor Hsuan-Lien Chu, Conference Chair; Associate Professor Hsiao-Lun Lin, Chair of Doctoral Colloquium; Assistant Professor Li-Chun Kuo, Chair of Conference News; Ms. Yawen Mimy Hsu, Ms. Yen-Ying Chiang, Ms. Ching-Ni Hu, Ms. Pei-Hua Lu, Ms. ShuLing Yeh, Ms. Ching-Yi Yu, Conference Coordinators. There is no doubt that the 12th annual conference will be one of the most fantastic and impressive meetings in APMAA’s history. Thank you very much for your participation to the conference. I am sure you will enjoy this conference and find the 2016 Program exciting.
2. APMAA 2016 Conference Program and Highlights a. Tentative Program for 2016 APMAA Conference (October 4th – 7th, 2016) Time
Program
Location
October 4th, 2016, Tuesday (Day One) 9:00-11:50
Board of Directors Meeting (All steering committee members are welcome to attend)
The Sherwood Taipei
11:30-
Registration
The Sherwood Taipei
11:50-13:30
Lunch (Board of Directors only)
The Sherwood Taipei
13:30-17:30
Doctoral Colloquium :
NTPU Taipei Campus 7F
Session DC1 Session DC2 25 min Presentations/ 15 min Review/ 10 min Q&A (50 minutes per one paper)
4
(10-minute walk from Sherwood to NTPU Taipei campus)
APMAA News No.23: September 15, 2016
18:00-21:00
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Welcome Reception Picture Taking (all participants are invited)
The Sherwood Taipei
October 5th, 2016, Wednesday (Day Two) 8:30-
Registration
The Sherwood Taipei
9:00-9:30
Opening Ceremony
The Sherwood Taipei
Picture Taking 9:30-10:30
Keynote Speech
The Sherwood Taipei
Stan Shih, Chairman of iD SoftCapital Group, Co-founder and Chairman of the Acer Group Moderator: Liu, Shuen-Zen, Professor, National Taiwan University 10:30-10:45
Morning Break
The Sherwood Taipei
10:45-12:00
Panel session A (3 Panelists +1 Moderator)
The Sherwood Taipei
12:00-13:40
Lunch
The Sherwood Taipei
13:40-15:10
Parallel Sessions
The Sherwood Taipei
session A1 session A2 session A3 25 minutes (20 minutes for presentation and 5 minutes for discussion), 15 minutes Q&A for all papers 15:10-15:30
Afternoon Break
The Sherwood Taipei
15:30-17:00
Parallel Sessions
The Sherwood Taipei
session B1 session B2 session B3 25 minutes (20 minutes for presentation and 5 minutes for discussion), 15 minutes Q&A for 5
APMAA News No.23: September 15, 2016
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all papers 17:30-18:00
Pre-dinner cocktail
The Sherwood Taipei
(non-alcoholic beverages) 18:00-21:30
Gala Dinner with Cultural Performance (Taiwanese by invitation only) Appreciation to the APMAA 2016 Chairs and Conference sponsors Picture Taking
The Sherwood Taipei
October 6th, 2016, Thursday (Day Three) 8:00-
Registration
The Sherwood Taipei
9:00-10:30
Parallel Sessions
The Sherwood Taipei
session C1 session C2 session C3 20 minutes (15 minutes for presentation and 5 minutes for discussion), 10 minutes Q&A for all papers Panel Session C (PWC, in Chinese) 10:30-10:45
Moring Break
The Sherwood Taipei
10:45-12:15
Parallel Sessions
The Sherwood Taipei
session D1 session D2 session D3 session D4 20 minutes (15 minutes for presentation and 5 minutes for discussion), 10 minutes Q&A for all papers Panel Session D (EY, in Chinese) 12:15-13:50
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Lunch
The Sherwood Taipei
APMAA News No.23: September 15, 2016
13:50-15:20
http://www.apmaa.asia/
Parallel Sessions
The Sherwood Taipei
session E1 session E2 session E3 20 minutes (15 minutes for presentation and 5 minutes for discussion), 10 minutes Q&A for all papers Panel Session E (KPMG, in Chinese) 15:20-15:35
Afternoon Break
The Sherwood Taipei
15:35-17:05
Parallel Sessions
The Sherwood Taipei
session F1 session F2 session F3 20 minutes (15 minutes for presentation and 5 minutes for discussion), 10 minutes Q&A for all papers Panel Session F (Deloitte, in Chinese) October 7th, 2016, Friday (Last day) 8:00-16:00
Day tour
Note: * Accompanying person's registration fee includes the Welcome Reception (4th October), Gala
Dinner (5th) and one-day Cultural Tour (7th). ** Doctoral Students registration fee does not include the Gala Dinner (5th) and one-day Cultural
Tour (7th).
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APMAA News No.23: September 15, 2016
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Plenary Session Plenary Session: October 5, 2016, Wednesday at 9:30-10:30 AM Topic: Wangdao Accounting Mr. Stan Shih (施振榮) serves on the boards of the ABW family of companies (Acer, BenQ, and Wistron) as well as Taiwan Semiconductor Manufacturing Co. He is the former chairman of the Asia Business Council, a former member of the International Advisory Panel for Malaysia’s Multimedia Super Corridor, a governor of the Asian Institute of Management, and honorary chairman of the Taiwan Excellent Brand Association. BusinessWeek named Mr. Shih one of the 25 Top Managers of the Year. Time featured him in its article “60 Years of Asian Heroes” for turning Taiwan into a PC-manufacturing powerhouse. In September of 2007, Mr. Shih, as Taiwan’s Special Envoy, attended the Asia-Pacific Economic Cooperation (APEC) Summit in Sydney, Australia. After almost 45 years’ experience in business practices, Mr. Shih found that the key factor of a sustainable business does not lie in its fancy products or competitive business models, but instead lies in the business leaders’ styles and business cultures. Mr. Shih calls these successful, sustainable practices “Wangdao”. Wangdao is a way of organizational leadership which is the necessary world view for a new era leader. Pursuing mutual success, Wangdao businesses are ambitious but do not seek to control everything. While they avoid confrontation and are not domineering, they are able to hold on to their advantage and achieve great success. In contrast, businesses using what might be called “the overbearing way” consider only their own interests. They stick to the “zero-sum” and “winner-take-all” model of competition, and the law of the jungle (“eat or be eaten”). These businesses might be very big, but they are not sustainable. Wangdao achieves its three core beliefs of Sustainability, Value Creation and Interest Balance through cultural spirit, policy thinking, and implementation of ability. Wangdao Business Leaders are committed to balancing career achievements with humanistic care, and will pursue all-round excellence for individuals as well as society. Following this ideal, individuals, companies, and organizations utilizing Wangdao will be more able to achieve sustainable development and long-lasting prosperity. Traditionally, the ultimate goal of an enterprise is to maximize shareholders’ welfare. Only if enterprises fulfil this goal will they then start to think about the stakeholders’ welfare, and finally the issues of corporate governance, corporate social responsibility (CSR), or environmental sustainability. However, Wangdao puts emphasis on sustainability first, then stakeholders’ welfare, and then the maximization of shareholders’ welfare. With the implementation of International Financial Reporting Standards (IFRS), Mr. Shih uses Wangdao, IFRS, and the six-dimension model of cultural values together in order to develop a systematic and competitive method for enterprises with international applications. This is a three-year project, and the proposed outputs include guidelines for enterprises, academic research papers and books. 8
APMAA News No.23: September 15, 2016
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We all know that an enterprise’s competitive power equals its value over cost. However, enterprises usually focus on direct values, tangible values, and the values of those we can immediately observe. These three explicit focuses are over-emphasized nowadays. Mr. Shih urges that we should turn our attention to more implicit perspectives, including indirect value, intangible value, and prospective future value. The most durable, or competitive, implicit value lies in the core value of the enterprise itself. Core value may be expressed in an enterprise’s brand value, corporate culture, corporate mission, or the mechanisms to balance the interests. This soft concept starts from within the culture of the organization, and is implemented from top managers down to every employee in the company. All these issues are directly relevant to managerial accounting. If you want to know more about the integration of Wangdao and accounting, come to Taipei, and Mr. Shih will give you an earnest lecture on the subject. Reference: http://www.wangdaomp.org/about.php b. Recommended Accommodations https://www.liontravel.com/b2e/agent/2016apmaa/
* THE SHERWOOD TAIPEI * BROTHER HOTEL * CU HOTEL TAIPEI * CAPITAL HOTEL NANJING * TAI HOPE HOTEL * DELIGHT HOTEL * U HOTEL TAIPEI * NTPU DORMITORY (Students Only)
c. Culture Day Tour Time Schedule
Tour Plan
10/07(Fri) Meet at The Sherwood Taipei → Jiufen Old Street → Shifen Old Street → Shifen Waterfall → Taipei
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APMAA News No.23: September 15, 2016
09:00
Pick up from The Sherwood Taipei
10:00～
Heading to Jiufen Old Street
12:00
12：00
http://www.apmaa.asia/
Located in New Taipei City (Taipei County), the mountain village of Jiufen used to be a very important hub for gold mining in Taiwan. Due to its special location, the village is well known for its foggy weather conditions, which create a romantic atmosphere. Chinese teahouses in this area are very popular for both local and foreign tourists, who come to appreciate the beautiful night view and drink tea.
Enjoy lunch together at the A-Mei Restaurant Heading to Pingxi
13：00
Releasing Sky Lanterns at Shifen Old Street
14：00
15：00～ 15 :20
Heading to Shifen Waterfall by foot Shifen Waterfall
15：30～ 16 : 00
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Situated in Pingxi District, New Taipei City, Shifen Waterfall has been described as a place where angels dwell. The waterfall itself is 20 meters high and 40 meters wide, making it the widest waterfall in Taiwan. Due to the unique rock positions and fast current, Shifen Waterfall is truly an amazing site, where visitors will often see
APMAA News No.23: September 15, 2016
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rainbows. Nearby sites include camping areas, barbecue pits, villas, fishing areas, a recreational area, sightseeing area, a suspension bridge, a swimming pool, and a sculpture garden with 120 stone sculptures. Shifen is always highly recommended to those visiting Taiwan.
16:00
Return to Taipei (Dessert box will be provided)
Statistics of Received Papers (Parallel Session) Countries
Number of Papers
Indonesia
30
Australia
3
China
5
Japan
12
Malaysia
5
New Zealand
2
Poland
3
Qatar
5
Taiwan
14
Thailand
3
United Arab Emirates
1
USA
3
Tunisia
1
UK
1
Lithuania
1
Russian Federation
1
Sweden
1
Total
91
This list includes papers that have two authors from different countries. We count each country in the different country submission statistics. We received 83 total papers.
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APMAA News No.23: September 15, 2016
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(Doctoral Colloquium Session) Countries
Number of Papers
Taiwan
3
South Africa
1
Indonesia
6
Poland
1
Total
11
3. APMAA 2017 Conference in Shanghai in China: The Progress Report 2017 (13th) Annual Conference Asia-Pacific Management Accounting Association Nov. 6-9, 2017 Xuhui Campus of Shanghai Jiao Tong University, China
Warm greetings from the Department of Accounting of Shanghai Jiao Tong University! The Progress Report of the 2017 APMAA Annual Conference (as of August 31, 2016) The Department of Accounting of Shanghai Jiao Tong University will host the 13th APMAA conference from November 6th - 9th, 2017. On behalf of the APMAA 2017 organizing committee, I would like to thank the APMAA Board of Directors for providing us the opportunity to host the upcoming conference. We have been preparing for the 2017 conference. We have a capable and experienced team on the conference committee. Professor Lijun Xia, the Chair of Department of Accounting, Professor Xiaodong Xu, Professor Shengquan Hao, Professor Guifeng Shi, and my colleague Dr. Renhui Fu, Dr. Wen Li, Dr. Wenyun Shi and Dr.Yu Chen are included in this committee. The conference venue is at the campus of Shanghai Jiao Tong University, which is located near the transportation hub of Xujiahui, one of the major commercial centers in Shanghai. We have contacted several suitable hotels around the campus. To provide outstanding computer service, we located a computer company to design the 2017 conference website. The website will be open on November 1, 2016. We also contacted some accounting institutes and firms and have their agreements to be our sponsors. To promote the influence of 2017 APMAA conference, the members of our conference team have 12
APMAA News No.23: September 15, 2016
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brought the message of the forthcoming conference to many important academic meetings such as the annual conferences of American Accounting Association, European Accounting Association, and CANAPA, etc. We hope to attract more fresh participants all over the world to our conference. In the 2017 major program, we plan to have two or more plenary and panel sessions. One of them will be a special session for CEOs and CFOs to present their cases of management accounting practices. Therefore, we need to invite a group of excellent scholars and professionals to be our keynote speakers and moderators. Fortunately, we have good responses from outstanding professors and professionals. The objective of the APMAA conference is to promote the advancement of management accounting theory and practice with particular reference to Asia-Pacific accounting issues. We are now going to take more efforts to achieve this goal. My team and I have been pleased to learn and grow with APMAA through participation in all of these activities. I promise to continue working hard on the conference. Hope to see you all in Shanghai. Yiming Hu, Ph.D. Chair of 2017 APMAA conference Professor, Department of Accounting, Shanghai Jiao Tong University -------------------The main theme for the conference is “Management Accounting and Society: A Global Perspective.” Manuscripts may encompass any topical area of management accounting although articles in the following areas are encouraged: Management Accounting for Multinational Enterprises (跨国公司管理会计） Management Accounting for State-owned Companies and Non-profit Organizations （国企与非盈利 组织管理会计） Management Accounting Control System（管理会计控制系统） Management Accounting and Culture（管理会计与文化） Performance Measurement and Control （业绩衡量与控制） Contracting and Incentives（合同与激励） Organizational Behavior and Society（组织行为与社会） Intellectual Capital and Innovation （智力资本与创新） Cost Management（成本管理） Corporate Governance （公司治理） Risk Management （风险管理） Financial Analysis（财务分析） Social and Environmental Accounting （社会责任与环境会计） Internal Control and Ethical Issues （内部控制与伦理问题） Accounting Education and History （会计教育与历史） Methodological and Theoretical Issues （方法与理论问题）
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APMAA News No.23: September 15, 2016
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4. APMAA 2016 Steering Committee 2016 Steering Committee Members as of January 1, 2016 We welcome new volunteers on the APMAA steering committee. The responsibility of the committee is to facilitate the growth and development of APMAA. Please contact Dr. Susumu Ueno, APMAA Board Chair, if you are interested in serving in the position.
Boon, Foo Yee (
[email protected]), Monash University Perera, Sujatha (
[email protected]), Macquarie University Robertson, Susan (
[email protected]), RMIT (Royal Melbourne Institute of Technology) Taylor, Dennis (
[email protected]),RMIT (Royal Melbourne Institute Australia ofTechnology) Terzioglu, Bulend (
[email protected]), Australian, Catholic University Willett, Roger(
[email protected]), University of Tasmania Chan, Elsie (
[email protected]), Australian Catholic University Brazil
Aquino, André Carlos Busanellide (
[email protected]), University of Sao Paulo
Canada
Scarbrough, Paul(
[email protected]), Brock University Sheng-Hua, Shih (
[email protected] ), University of Windsor
Chen, Chao (
[email protected]), Fudan University Chen, Xiao (
[email protected]), Tsinghua University Changjiang, LYU (
[email protected]), Fudan University Dai, De(
[email protected]), Renmin University Fang, Hong Xing (
[email protected]), Dongbei University of Finance and Economics, Dalian APMAA Fu, Renhui (
[email protected] ), Shanghai Jiao Tong University China Fu, YuanLue(
[email protected]), Xiamen University Hao, Shenquan (
[email protected]), Shanghai Jiao Tong University Hu, Yiming(
[email protected]), Shanghai Jiao Tong University Mu, Linjuan(
[email protected]), Beijing Technology and Business University Jianqiao, Hong (
[email protected]), Fudan University 14
APMAA News No.23: September 15, 2016
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Qu, Xiaohui(
[email protected]), Xiamen University Shi, Guifeng (
[email protected]), Shanghai Jiao Tong University Tang, GuLiang(
[email protected]), University of International Business and Economics, Beijing. Xia, Lijun (
[email protected] ), Shanghai Jiao Tong University Xu, Xiaodong (
[email protected]), Shanghai Jiao Tong University Yu, Zengbiao (
[email protected]), Tsinghua University Wang, Liyan (
[email protected]), Peking University Zhihua, Xie(
[email protected]), Beijing Technology and Business University Finland.
Järvenpää, Marko(marko.järvenpää@econ.jyu.fi), University of Jyväskylä Kurunsaari, Hannu (
[email protected]), Osaka City University (Visiting Scholar from Finland) Jaiswall, Manju(
[email protected]), Indian Institute of Management Caclcutta, India Jhunjhunwala, Shital(
[email protected]), Institute of Public Enterprise, India
India
Assih, Prihat(
[email protected] &
[email protected]),University of Merdeka Malang Augustine, Yvonne (
[email protected]), Trisakti University Chandrarin, Grahita(
[email protected] &
[email protected]), University of Merdeka Malang Gani, Lindawati (
[email protected]), University of Indonesia Gunawan, Juniati (
[email protected]),Trisakti University Mayangsari, Sekar(
[email protected]),Trisakti University Mimba, Ni Putu Sri Harta (
[email protected]), Udayana University Murtanto (
[email protected]), Trisakti University Nahartyo, Ertambang(
[email protected]), Gadjah Mada University APMAA Pagalung, Gagaring (
[email protected]), Hasanuddin University Indonesia Makassar Putra, AAGP Widana (
[email protected]), Udayana University – Bali, Sanjaya, GustiNgurah (
[email protected]), Universitas Warmadewa Bali, Soedaryono, Bambang(
[email protected]), Trisakti University – Jakarta Triyuwono, Iwan(
[email protected]), University of Brawijaya Utami, Wiwik(
[email protected]), Mercu Buana University - Jakarta Widanaputra, A. A. G. P. (
[email protected]), Udayana University Jakarta Yoi, Yuliansyah (
[email protected]), University of Lampung Zuhroh, Diana (
[email protected]), University of Merdeka Malang Wong, Raymond K. H. (
[email protected]), The Chinese University of Hong Kong
Hong Kong 15
APMAA News No.23: September 15, 2016
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Aoki, Masaaki(
[email protected]), Tohoku University Asada, Takayuki(
[email protected]), Ritsumeikan University Fujii, Hideki (
[email protected]), Kyoto University. Hamada, Kazuki (
[email protected]), kwansei University Harada,Noboru(
[email protected]), Mejiro University. Hiki,Fumiko (
[email protected]), Hitotsubashi University Hosomi,Shoichiro(
[email protected]), Tokyo Metropolitan University Ito, Kazunori (
[email protected]), Senshu University Kajiwara, Takehisa (
[email protected]), Kobe University Kaneda, Naoyuki(
[email protected]), Gakushuin University Kawashima, Kazuhiro(
[email protected]), Tomakomai Komazawa University Kim, Jae Wook(
[email protected]), Hiroshima University Kimura, Shogo(
[email protected]), Nagoya University Kishita, Tetsuhiro(
[email protected]), Ryukoku University Kobayashi, Yoshitaka(
[email protected]), Waseda University Koga, Kentaro(
[email protected]), Hitotsubashi University Kosuga, Masanobu (
[email protected]), Kwansei Gakuin University Kubota, Yu-ichi(
[email protected]), Osaka Prefecture University Mizoguchi,Shuji(
[email protected]), Yokohama National University Matsuo,Takami(
[email protected]), Kobe University APMAA Mizuno,Ichiro(
[email protected]), Kansai University Japan Monden, Yasuhiro (
[email protected]), Professor Emeritus at University of Tsukuba Mori, Yuji (
[email protected]), University of Shizuoka Morofuji, Yumi (
[email protected]), Rikkyo University Nagasaka, Yoshiyuki(
[email protected]), Konan University Nakashima, Masumi (
[email protected]),Chiba University of Commerce Nishimura, Akira (
[email protected]), Professor Emeritus at Kyushu University Obata, Hiroshi (
[email protected]), Hitotsubashi University Otagiri, Junko (
[email protected]), Shiga University Ogata, Isamu(
[email protected])Kwansei Gakuin University Ogura, Noboru(
[email protected]), Aoyama Gakuin University Oshika, Tomoki (
[email protected]),Waseda University Oshima, Masakatsu(
[email protected]), Asia University Oshita, Johei(
[email protected]), Kyushu University Saito, Koichi (
[email protected]), Nanzan University Sasaki, Ikuko(
[email protected]), Tohoku Gakuin University Shiiba, Atsushi(
[email protected]), Osaka University Shima, Yoshinobu(
[email protected]), Kinki University Suzuki, Kenichi(
[email protected]), Meiji University Takeda, Fumiko (
[email protected]), University of Tokyo Tokuga, Yoshiro (
[email protected]), Kyoto University 16
APMAA News No.23: September 15, 2016
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Tomo, Makoto(
[email protected]), Seijo University Tsuji, Masao(
[email protected]), Nagoya University of Commerce & Business Ueno, Susumu(
[email protected]), Konan University Yasukata, Kenji(
[email protected]), Kinki University Yazawa, Nobuo(
[email protected]), Beppu University Yokota,Eri (
[email protected]), Keio University Yoshioka,Masamichi (
[email protected]), Tokyo University of Science Ahn, Taesik(
[email protected]) , Seoul National University Chi, Sung-Kwon (
[email protected]), Pusan University Choi, Ung-Yong (
[email protected]), Chonnam University Chung, H. Rock (
[email protected]), Kyunghee University Hong,Chul-Kyu(
[email protected]), Chungang University Hwang, Iny(
[email protected]), Seoul National University Kim, Jinbae(
[email protected]), Korea University Ko, Wan-Seok(
[email protected]), Hankuk University of Foreign Affairs Lee, Kyung Tae (
[email protected]), Yonsei University Lee, Sangchul(
[email protected]), Dongguk University Lee, Sang-Soo(
[email protected]) , Inha University Park, Joonho(
[email protected]), Hanyang University Paik, Tae-Young (
[email protected]), Sungkyunkwan University Shin, JaeYong (
[email protected]),Seoul National University
Korea
Macau
Lin, Zhijun(
[email protected]), Macau University of Science and Technology
Aziz, RozainunAbd(
[email protected]), Universiti Teknology MARA Hui,Wee Shu (
[email protected]), Universiti Teknologi MARA, Malaysia Isa, CheRuhana(
[email protected]),University of Malaya Omar, Normah(
[email protected]), Universiti Teknologi MARA Rahman, Ibrahim Kamal Abdul (
[email protected]), UniversitiTeknologi MARA Malaysia MdShahbudin, Amirul Shah (
[email protected]), Universiti Sains Malaysia (USM) Sulaiman, Maliah(
[email protected]), International Islamic University Sulaiman, Suzana(
[email protected]), Universiti Teknologi MARA Thirumanickam, Nagarethnam(
[email protected]),University Teknologi MARA Zaleha, AbdulRasid Siti (
[email protected]), Universiti Teknologi Malaysia New Zealand 17
Adler, Ralph(
[email protected]), University of Otago Kumarasinghe, Sriyalatha (
[email protected]), University of
APMAA News No.23: September 15, 2016
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Otago Seng, Dyna(
[email protected]), University of Otago Sharma, Umesh(
[email protected]), University of Waikato Yahanpath, Noel (
[email protected]), Eastern Institute of Technology Poland
Tomasz, Wnuk-Pel(
[email protected]), Lodz University Anam, Ousama(
[email protected]), Qatar University Aouni, Belaid (
[email protected]), Qatar University Awadallah, Emad(
[email protected]), Qatar University Elgammal, Mohammed (
[email protected]), Qatar University Omran, Mohammed Fawzy(
[email protected]), Qatar University
Qatar
Cheng, Nam Sang (
[email protected]), Singapore Management University Singapore Kai, Chan Yoke (
[email protected]), SIM University(UniSIM)
Sweden
Alpenberg, Jan Kurt (
[email protected]), Linnaeus University Samuelsson, Emilia Florin (
[email protected]), Gothenburg University.
Chang, Rachel M.L. (
[email protected]), Yuan Ze University Chen, Jiin-Feng (
[email protected]), Shih Chien University Chen, Kuo-Tay (
[email protected]), National Taiwan University Chou, Chi-Chun (
[email protected]), National Taipei College of Business Chu, Hsuan-Lien (
[email protected]), National Taipei University Duh, Rong-Ruey(
[email protected]), National Taiwan University Ko, Chiung Feng(
[email protected]), Soochow University Lee, Chao-Hsiung(
[email protected]), National Chung Hsing University Lee, Chialing(
[email protected]), National Chung Cheng University Li, Shu-Hsing(
[email protected]), National Taiwan University APMAA Lin, Fengyi(
[email protected]), National Taipei University of Technology Taiwan Lin, Suming(
[email protected]), National Taiwan University Liu, Shuen-Zen (
[email protected]), National Taiwan University Tsai, Bi-Huei(
[email protected]), National Chiao Tung University Tsai, Wen-Hsien(
[email protected]), National Central University Tsay, Yang-Tzong(
[email protected]), National Taiwan University Tseng, Chih-Yang (
[email protected]), National Taiwan University Yang, Ching-Hsi(
[email protected]), National Taipei University Young, Chaur-Shiuh (
[email protected]), National Cheng Kung University Wu, Anne (
[email protected]), National Chengchi University
18
APMAA News No.23: September 15, 2016
http://www.apmaa.asia/
Chatraphorn, Pongprot (
[email protected]), Chulalongkorn University Keerasuntonpong, Prae (
[email protected]), Chulalongkorn University Kiattikulwattana, Prapaporn(
[email protected]), Chulalongkorn University Kuntonbutr, Chanongkorn(
[email protected]), Rajamangala University of Technology Thanyaburi Lim-u-sanno, Kulwadee(
[email protected]), Prince of Songkla University Nitirojntanad, Kanibhatti(
[email protected]), Chulalongkorn Thailand University Prasertsri, Wanchai(
[email protected] ), Rajamakala University of Technology Thanyaburi Supphatada, Somchai (
[email protected]), Thammasat University Tanlamai, Uthai (
[email protected]) , Chulalongkorn University Terdpaopong, Kanitsorn(
[email protected]),Rungsit University. Visedsun,Nimnual(
[email protected]), Rungsit University. Wongkaew, Wila-sini (
[email protected]), Chulalongkorn University Ahrens,Thomas(
[email protected]), United Arab Emirates University Abdel-Maksoud, Ahmed Bahgat (
[email protected]),United Arab Emirates University
UAE
Burns, John(
[email protected]), University of Exeter Chapman, Christopher(
[email protected]), Imperial college of London Greenwood, Robert P (
[email protected]) , University of Gloucestershire Maunders, Keith(
[email protected]), Professor Emeritus at University of Hull Mitchell, Falconer (
[email protected]),University of Edinburgh Xiao, Jason Zezhong(
[email protected]), Cardiff University Uddin, Shahzad N.(
[email protected]), University of Essex
U.K.
U.S.A.
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Chen, Kung H (
[email protected]), University of Nebraska Ho, Joanna(
[email protected]), University of California, Irvine Lin, Thomas W. (
[email protected]), University of Southern California, Wu, Fredrick H. (
[email protected]), Professor Emeritus at University of North Texas Gordon, Lawrence A. (
[email protected]), University of Maryland
APMAA News No.23: September 15, 2016
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Editorial Team for APMAA News September 15, 2016 Issue(Vol.23): Chu, Hsuan-lien (
[email protected]), Chair, APMAA 2016 Lin, Hsiao-Lun (
[email protected]), Chair, APMAA 2016 Doctoral Colloquium Kuo, Li-Chun (
[email protected]), Chair, APMAA 2016 Conference News Hsu, Mimy (
[email protected]), Conference Coordinator, APMAA 2016 Ueno, Susumu (
[email protected]) Chair, APMAA Board of Directors Chandrarin, Grahita (
[email protected]), 2016 APMAA President Scarbrough, Paul (
[email protected]), 2016 APMAA Vice-president Submission Deadlines of APMAA News Articles and Essays For January 1, 2017 edition (Vol.24): December 1, 2016 For May 1, 2017 edition (Vol.25): April 1, 2017 For September 15, 2017 edition (Vol.26): August 15, 2017 http://apmaa2016.conf.tw/ http://www.apmaa.asia/ http://arionline.uitm.edu.my/ojs/ to submit your research paper to APMAJ
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