APMAA News No.17: September 15, 2014 --http://apmaa.asia/

Asia-Pacific Management Accounting Association

Contents of APMAA NewsNo.17: September15, 2014 1. Invitation from the Chair of the 2014 Annual Conference

2. Message from the 2014 APMAA President 3. Information about the APMAA 2014 Conference in Bangkok 4. Information about APMAA 2015 in Indonesia 5. Information of the APMAA 2016 in Taiwan 6. Asia-Pacific Management Accounting Journal (APMAJ) 7. APMAA 2014 Executive Council and Steering Committee

1. Invitation from the Chair 2014 Annual Conference Organizers

Welcome and Greetings from Chulalongkorn University

The Conference Organizing Committee at the Department of Accountancy, Chulalongkorn University, cordially invites you to attend the APMAA 2014 Conference and Ph.D. Colloquium held at the Crowne Plaza Bangkok Lumpini Hotel from October 27th to 30th 2014 in Bangkok, Thailand. The APMAA 2014 website and online registration system are now activated. Please visit http://apmaa2014.acc.chula.ac.th/ for the latest news about the Conference. We cordially invite academicians, doctoral students and practitioners to register and participate in the 10th APMAA Conference. This year we have accepted more than fifty high quality papers from many countries around the world to be presented in the parallel sessions. To celebrate the 10th anniversary of the Asia-Pacific Management Accounting Association, the organizing committees from Chulalongkorn Business School and APMAA will jointly prepare a special event during the APMAA 2014 Conference. The Goodman School of Business Best Paper Award and the Doctoral Colloquium Scholarships will be granted in the APMAA 2014

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APMAA News No.17: September 15, 2014 --http://apmaa.asia/ Conference. In addition, during the technical tour, participants will have an opportunity to visit the Grand Palace and other interesting cultural historic sites in Bangkok. We hope to have the opportunity to warmly welcome you to the APMAA2014 Conference on October 27-30, 2014. Looking forward to seeing you all in Bangkok. Kanibhatti Nitirojntanad Chair of the 10th APMAA Conference Head, Department of Accountancy Chulalongkorn University, Thailand

Uthai Tanlamai Chairperson, Organizing Committee The 10th APMAA Conference Chulalongkorn University, Thailand

2. Message from the 2014 APMAA President To many western people, Thailand is a mysterious kingdom, featuring not only Buddhist temples and exotic wildlife, but also spectacular scenery. Along with a fascinating history, a rich culture, excellent infrastructure and friendly people, Thailand has attracted many tourists and international corporations from all over the world. We couldn’t hold our annual conference of 2008 in Bangkok due to instability in Thailand at that time. What a pity for many of us. But this year we are very lucky that our old dream of meeting in Bangkok can be expected and realized. On behalf of APMAA, I would like to express my sincere appreciation to Professor Kanibhatti Nitirojntanad and her colleagues at Chulalongkorn University for organizing for us a fantastic and inspiring conference which is easily foreseeable. Chulalongkorn University is the oldest and the most prestigious university in Thailand. The University has established its worldwide reputation in academic research and higher education. The APMAA is very honored to cooperate with Chulalongkorn University to hold our 10th annual conference in Bangkok. We can expect that there will be many prominent and influential researchers and educators from Thailand to attend the APMAA annual conference. Thailand has played a very important role globally in certain manufacturing sectors and the tourism industry. The Organizing Committee of the conference will help us invite several successful entrepreneurs and professionals to the conference to share with us their valuable experience and management expertise.

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APMAA News No.17: September 15, 2014 --http://apmaa.asia/ This conference provides a very good opportunity for our members to interact face-to-face with experts from not only all over the world but also locally. So, no matter how busy you are, please spare your time in late October to join our 10th conference in Bangkok. Make your registration to the conference soon if you have not yet done so. In addition, please help us invite your colleagues and friends to register. Let’s join together and have a good time in the “land of smiles”. Yang Tzong Tsay Professor Emeritus National Taiwan University, Taiwan yttsay@ntu.edu.tw

3. Information about the APMAA 2014 in Bangkok

Program Schedule Monday, 27 October 2014

Program Location

9:00-9.30

APMAJ Editorial Advisory and Review Board Meeting Ueno, Susumu; Omar, Normah

Sathorn, Fl. 21

9.40-12.00 Board of Directors Meeting Ueno, Susumu; Tsay, Yang-Tzong (1) 2015 & 2016 Annual Meetings ・ Presentation by the APMAA 2015 hosting schools (Program and Call for Papers)

Mayangsari, Sekar (sekar@hotmail.com) Trisakti University, Indonesia, and Chandrarin, Grahita (grahitac@yahoo.com), University of Merdeka Malang,

・ Presentation by the APMAA 2016 hosting school

Sathorn, Fl. 21

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APMAA News No.17: September 15, 2014 --http://apmaa.asia/

Yang, Ching-Hsi (yangch@mail.ntpu.edu.tw), National Taipei University

(2) Candidates for Future Conference Venues (2017, 2018, 2019) Hu, Yiming (cafr0066@tom.com), Shanghai Jiao Tong University, China

Asada, Takayuki (asada@ya2.so-net.ne.jp), Ritsumeikan University, Japan

Omar, Normah(normah645@salam.uitm.edu.my), UniversitiTeknologi MARA, Malaysia

(3) APMAA 2015 members of Board of Directors

12.00-13.00 Lunch Break Panorama, Fl. 23

13:00-16:00 Doctoral Colloquium Opening Greetings:

Nitirojntanad, Kanibhatti Omar, Normah, Chair:

Peetathwatchai, Pimpana, Associate Chair Presentations

Sathorn, Fl. 21

17:00-18:00 18:00-20.00

Registration Welcome Reception and 10thAnniversary Ceremony Welcome: Nitirojntanad, Kanibhatti (APMAA 2014

Conference Chair) Tanlamai, Uthai (APMAA 2014 Organizing Committee Chair)

Tenth Anniversary Ceremony “APMAA’s A Decade of Growth, 2014” Ueno, Susumu; Omar, Normah; Rahman,

Ibrahim Kamal Thai local songs by Chulalongkorn faculties Picture Taking

Lobby, Fl. 21

Crowne 1-4, Fl. 21

Tuesday, 28 October 2014

Program Location

8:00-8:50 Registration Lobby, Fl. 21 8:50-9:00 Welcome

Decharin, Pasu, Dean, Chulalongkorn Business School Crowne 1-3

9:00-9:30 Opening Nitirojntanad, Kanibhatti (APMAA 2014 Conference Chair) Tsay, Yang-Tzong (2014 APMAA President) Excellent Service Award

Crowne 1-3

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APMAA News No.17: September 15, 2014 --http://apmaa.asia/

Picture Taking 9:30-10:15 Plenary Session (P1):

Thomas Ahrens (United Arab Emirates University, UAE)

Crowne 1-3

10:15-10:30 Morning Break 10:30-12:15 Pesentations: 15×2 Discussant: 10 Q&A: 10 Break: 5 Presentations: 15×2 Discussant: 10 Q&A: 10

Panel Session: Management Accounting in Asian Emerging Economies

Moderator: Ueno, Susumu Presenters: 1.Gunawan, Juniati (Trisakti University, Indonesia) 2.Chandrarin, Grahita (University of Merdeka

Malang, Indonesia) Discussant: Scarbrough, Paul (Brock University,

Canada) Presenters:

3.Wongkaew, Wila-sini (Chulalongkorn University, Thailand)

4.Chen, Chao (Fudan University, China) Discussant: Cheng, Nam Sang (Singapore Management University, Singapore)

Crowne 1-3

12:15-13:30 Lunch Break Panorama, Fl.23

13:15-14:45

• Parallel Session A1 • Parallel Session B1 • Parallel Session C1 • Parallel Session D1 Each session is 2 papers Presentation 20 min.; Discussion 15 min; Q&A 10 min

Crowne 1 Crowne 2 Crowne 3 Crowne 4

14:45-15:15 Afternoon Break 15:15-16:45 • Parallel Session A2

• Parallel Session B2 • Parallel Session C2 • Parallel Session D2 Each session is 2 papers Presentation 20 min.; Discussion 15 min; Q&A 10 min

Crowne 1 Crowne 2 Crowne 3 Crowne 4

18:00 -21:00 Conference Dinner ・Appreciation to the organizer (Plaques) ・Goodman School of Business Best Paper Awards ・Announcement from APMAA 2015 Conference

organizer Chandrarin,Grahita (grahitac@yahoo.com),

University of Merdeka Malang ・Three minutes guest speeches (M. Tsuji and others) ・Indonesian local songs by 2015 Conference organizers

Crowne 1-4

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APMAA News No.17: September 15, 2014 --http://apmaa.asia/

Wednesday, 29 October 2014

Program Location

9:00-10:30 • Parallel Session A3 • Parallel Session B3 • Parallel Session C3 • Parallel Session D3 Each session is 3 papers Presentation 15 min. ; Discussion 15 min.

Crowne 1 Crowne 2 Crowne 3 Crowne 4

10:30-10:45 Morning Break

10:45-12:15

• Parallel Session A4 • Parallel Session B4 • Parallel Session C4 • Parallel Session D4 Each session is 3 papers Presentation 15 min. ; Discussion 15 min.

Crowne 1 Crowne 2 Crowne 3 Crowne 4

12:15-13:30 Lunch Break

13:30-15:00

• Parallel Session A5 • Parallel Session B5 • Parallel Session C5 • Parallel Session D5 Each session is 3 papers Presentation 15 min. ; Discussion 15 min.

Crowne 1 Crowne 2 Crowne 3 Crowne 4

15:00-15:30 Afternoon Break

15:35-16:45

Plenary Session (P2): Moderator: CIMA Officer Chou,Bill Jui-Hsiang, CEO, Apex International Praharnkhasuk,, Prisana, Executive VP of Finance and

Accounting, Thai Oil Plc

Crowne 1-3

16:45-17:00

Closing Kanibhatti Nitirojntanad (APMAA 2014 Conference Chair)

Message again from theAPMAA 2015 hosting schools

Mayangsari, Sekar (sekar@hotmail.com ) Trisakti University, Indonesia

Crowne 1-3

Thursday, 30 October 2014

Program Location

7:30 Pick up at the lobby of Crowne Plaza Hotel 8:00-14:00 Technical and Cultural Visit (optional)

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APMAA News No.17: September 15, 2014 --http://apmaa.asia/ Conference Organizers

Conference Chair: Kanibhatti Nitirojntanad Office address: Department of Accountancy, Chulalongkorn Business School,

Chulalongkorn University, Phayathai Road, Pathumwan, Bangkok 10330

Email: kanibhatti@cbs.chula.ac.th Conference Program Committees

Chairperson, Organizing Committee: Uthai Tanlamai Co-Chairperson, Organizing Committee: Danuja Kunpanitchakit Co-Chairperson, Organizing Committee: Vorasak Toommanon Co-Chairperson, Organizing Committee: Prachit Hawat Conference Program Coordinator: Wila-sini Wongkaew

Ph.D. Colloquium Co-chairs and Moderators

Chair: Normah Omar, UniversitiTeknologi MARA, Malaysia Associate chair: Pimpana Peetathwatchai, Chulalongkorn University, Thailand Paul Scarbrough, Goodman School of Business, Brock University, Canada Yang-Tzong Tsay, National Taiwan University, Taiwan Susumu Ueno, Konan University, Japan

CONFERENCE ORGANIZING COMMITTEE MEMBERS AT CHULALONGKORN BUSINESS SCHOOL Prof. Nitirojntanad, Conference Chair

Prof. Tanlamai, Chairperson, Organizing Committee

Prof. Kunpanitchakit, Co-Chairperson, Organizing Committee

Prof. Toommanon, Co-Chairperson, Organizing Committee

Prof. Hawat, Co-Chairperson, Organizing Committee

Prof. Peetathwatchai, Ph.D. Colloquium Co-chairs

Prof. Wongkaew, Conference Program Coordinator

Prof.Keerasuntonpong, Conference Organizing Committee

Prof. Aim-orn Jaikengkit Conference Organizing Committee Prof. Jirada Petaibanlue Conference Organizing Committee Prof. Juthathip Audsabumrungrat Conference Organizing Committee Prof. Kamolmett Chrityakierne Conference Organizing Committee Prof. Kanyarat Sanoran Conference Organizing Committee Prof. Kotchakorn Chalermkanjana Conference Organizing Committee Prof. Kriengkrai Boonlert-U-thai Conference Organizing Committee Prof. Natchanont Komutputipong Conference Organizing Committee Prof. Nopmanee Tepalagul Conference Organizing Committee Prof. Pakapong Boonyakiat Conference Organizing Committee Prof. Parinda Maneeroj Conference Organizing Committee Prof. Pavinee Manowan Conference Organizing Committee

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APMAA News No.17: September 15, 2014 --http://apmaa.asia/ Prof. Pimsiri Chiwamit Conference Organizing Committee Prof. Polpadhoo Piyawan Conference Organizing Committee Prof. Pongprot Chatraphorn Conference Organizing Committee Prof. Sarun Chookhiatti Conference Organizing Committee Prof. Sompong Pornupatham Conference Organizing Committee Prof. Suchitra Tunlayadechanont Conference Organizing Committee Prof. Thanyaluk Vichitsarawong Conference Organizing Committee Prof. Visarut Sribunnak Conference Organizing Committee Prof. Wachira Boonyanet Conference Organizing Committee Prof. Wasatorn Shutibhinyo Conference Organizing Committee For informative and interesting information about Chulalongkorn University, please take a look at the following videos: http://www.youtube.com/watch?v=fI8G5iZafFk http://www.youtube.com/watch?v=SBVO9WKSs_0 Chulalongkorn Business School: http://www.youtube.com/watch?v=EzpOt1tqkJ0

Ph.D. Colloquium at 2014 APMAA Conference

The APMAA PhD colloquium is a pre-conference session especially dedicated to PhD students. It allows them to present their papers which are basically related to their PhD research. The main objective of the APMAA 2014 PhD colloquium is to offer an opportunity to PhD students to receive high-quality feedback from external reviewers and to directly interact with peers, exchange ideas, discuss concepts, and establish (in) formal cooperation with various research groups. At the APMAA 2014 PhD Colloquium, the following five papers will be presented:

1. The Interrelationships between Management Accounting Practice and Management Control Systems and their Impact on Performance

2. Auditors’ Perspectives Toward the Adoption and Used of Electronic Work Papers in Thailand’s Audit Firms

3. Factors That Influence Corporate Sustainability that is Moderated by Good Corporate Governance

4. Target Costing Implementation Decision and Organizational Capabilities from the Perspectives of the Balanced Scorecard Model: A Study on Malaysian Automotive Industry

5. Controlling Shareholders and Firm Performance: The Role of Inside Directors

Each student will be given 20 minutes to present his/her paper. This is followed by a 10-minute review by each of the two reviewers appointed for the paper.

4. The APMAA 2015 Annual Conference in Indonesia

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APMAA News No.17: September 15, 2014 --http://apmaa.asia/

APMAA 2015 Annual Conference

October 26 – 29, 2015. Management Accounting For Sustainability Development

Venue: Bali Island, Indonesia

A Brief Message from Grahita Chandrarin and Sekar Mayangsari

APMAA 2015 will be hosted by several Indonesian universities, with the following main hosts: University of Merdeka Malang, Trisakti University (Jakarta), Udayana University (Bali), Warmadewa University (Bali), Mercubuana University (Jakarta), and Hasanuddin University (Makassar). The theme of the APMAA 2015 is “Management Accounting for Sustainable Development”. We are proposing this theme since the issue of sustainable development is interesting. In this conference, we propose to discuss how management accounting can drive sustainable development. In another part, the location of conference will be in Bali, we choose Bali because of its beautiful natural scenery. It is famous for its unique culture and customs that cannot be found in other tourist destinations. Bali has been chosen as a place to conduct many international events, such as APEC and the Asian Academic Accounting Association Conference. We welcome paper submissions in any areas of accounting, especially management accounting. Let us discuss management accounting issues for better future while enjoying the beauty of Bali Island. To all 2015 APMAA participants from all around the world, we are looking forward to warmly welcoming you on Bali Island, Indonesia, on October 26th – 29th, 2015.

Contact Person: Grahita Chandrarin University of Merdeka Malang grahitac@gmail.com Sekar Mayangsari Trisakti University Jakarta sekar_mayangsari@trisakti.ac.id

We have conducted a third set of meetings at the University of Merdeka Malang, Indonesia on June 20th. At that meeting, we agreed to the theme, and also developed a detailed programme, as shown below:

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APMAA News No.17: September 15, 2014 --http://apmaa.asia/

TENTATIVE PROGRAMMES (June 20, 2014)

Dates/Venue Time (Bali) GMT +8 PROGRAMMES October 26

(Warmadewa University)

08.00- evening

09.00-13.00

13.00-14.00

14.00-17.00

17.00-18.30

19.00-21.00

Registration

Short Course on Research Methods (UMA SEKARAN)

Moderator: Prof. Suwardjono, Ak.

LUNCH

PhD colloqium

Business Meeting

Bali Welcome Reception October 27

(Udayana University, Faculty of Economics and Business, Jl. Sudirman, Denpasar)

08.00-09.00

09.00-10.00

10.00-10.30

10.30-11.30

11.30-13.00 13.00-14.00

14.00 – 15.30

15.45 – 17.15

18.00 – 21.00

1. Registration 2. Opening Ceremony a. Speeches by chairperson of APMAA 2015 b. Welcome speech by Rectors c. Opening speech and Official opening by President APMAA 3. Photo session 4. Keynote Speaker (Chairul Tanjung*) 5. Plenary Session 1 (4 presenters: Indonesia, Canada, Japan, Malaysia) 6. LUNCH

7. Concurrent session 1

8. Concurrent session 2

Gala Dinner at Inna The Grand Bali Beach Hotel, Sanur.

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APMAA News No.17: September 15, 2014 --http://apmaa.asia/

DATES/VENUE TIMES (Bali) GMT +8 PROGRAMMES October 28

(Udayana University, Faculty of Economics and Businees, Jl. Sudirman, Denpasar)

08.00 - 09.00

09.00 – 10.30

10.30 – 10.45

10.45 – 12.15

12.15 – 13.15

13.15 – 16.15

16.45 – 17.30

18.00 – 20.00

Registration Plenary Session 2 (3 Present Korea, Australia, UEA)

Coffee Break Plenary Session 3 (3 presenters)

LUNCH

Concurrent Session 3

Closing Ceremony APMAJ Meeting in Udayana University

October 29

08.00 – 17.30

18.00 – 20.00

One day Bali TOUR DINNER at Jimbaran Beach

Conference Organizers APMAA 2015 Conference Organizers Conference Chair: Sekar Mayangsari(sekar_mayangsari@trisakti.ac.id ) Office address: Department of Accountancy, Trisakti University, Jakarta, Indonesia APMAA 2015 Conference Program Committees Chairperson, Organizing Committee: Grahita Chandrarin Co-Chairperson, Organizing Committee: Bambang Sudaryono Co-Chairperson, Organizing Committee: Gusti Ngurah Sanjaya Co-Chairperson, Organizing Committee: Widanaputra

Co-Chairperson, Organizing Committe: Wiwik Utami Conference Program Coordinator: Gagaring Pagalung

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APMAA News No.17: September 15, 2014 --http://apmaa.asia/

5. THE APMAA 2016Annual Conference in Taiwan

APMAA 2016 Annual Conference October 5 – 8, 2016.

Theme: Contemporary Issues in Management Accounting Venue: National Taipei University, Taiwan

Message from the 2016 Annual Conference Organizing Committee The Department of Accountancy of National Taipei University is honored to be the host of the

2016 APMAA Ph.D. Colloquium and Annual Conference. We know that the Asia Pacific Management Accounting Association is a leading academic and professional organization in management accounting. Among its members, there are many prominent researchers, outstanding educators and world-class professionals in accounting in general and management accounting in particular. Over the years the APMAA has provided a wonderful platform

for people of the same interest to exchange ideas and to network with each other. As a growing educational institution we are very proud of being given the opportunity to host the 2016 conference for each of you. Definitely the National Taipei University is committed to accept the challenge and would like to welcome you to join us in Taipei in 2016. Your active participation and enthusiastic involvement will give us energy and confidence to serve you better. We do feel very sorry that most of our colleagues and students have to stay in Taiwan and cannot join this year’s annual conference of APMAA in Bangkok because on October 26-29 we are going to host the 26th Asian-Pacific Conference on International Accounting Issues in Taipei, Taiwan. Nevertheless we will send Professor Ching-Hsi Yang to Bangkok to show our sincere welcome and make a cordial invitation to you. The latter mentioned conference is an event co-sponsored by the Taiwan Accounting Association and the Craig School of Business of the California State University at Fresno. We hope that the experience we learn and gain in this year’s conference can be used to successfully host the 2016 APMAA conference. Of course we have observed the success of the previous years’ APMAA conferences and will learn from the valuable experience in Thailand this year and in Indonesia next year. In the 2016 conference we will try to not only keep the excellent APMAA tradition but also add in some local flavor. Even if you attended the 2010 APMAA conference in Taipei, we assure you that we have much more to offer in 2016. So please don’t forget to mark your calendar and come to join the APMAA annual conference in Taipei on October 5th -8th, 2016.

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APMAA News No.17: September 15, 2014 --http://apmaa.asia/ Contact Person: Ms. Yawen Hsu Department of Accountancy National Taipei University New Taipei City, 237 Taiwan E-Mail: mimy@mail.ntpu.edu.tw

Organizing Committee Members: Chang,Conrad-C.,conrad@mail.ntpu.edu.tw Chu, Hsuan-Lien,lien@gm.ntpu.edu.tw Kuo, Jenn-Shyong,jennkuo@gm.ntpu.edu.tw Shiue,Fujiing,fjshiue@mail.ntpu.edu.tw Shiue, Min-Jeng,smj@mail.ntpu.edu.tw Wang, Yi-Hsin,trenddw@mail.ntpu.edu.tw Yang, Ching-Hsi, yangch@mail.ntpu.edu.tw

6. Asia-Pacific Management Accounting Journal (APMAJ) http://arionline.uitm.edu.my/ari/news/articles.asp?id=3826aec7fca64d0bbcf6cdcd856052dc

Asia-Pacific Management Accounting Journal is jointly published by the Asia-Pacific Management Accounting Association (APMAA - which is based in Japan), Accounting Research Institute & Faculty of Accountancy (through AMARC) and University Publication Centre (UPENA), Universiti Teknologi MARA (UiTM). Its initial publication was once a year but effective 2010, the journal issue is increased to twice a year. Currently APMAJ is indexed in international Ebscohost and Cabell's Directories. ARI has also submitted APMAJ for possible inclusion and to be indexed by SCOPUS.

How can I submit my manuscript? http://arionline.uitm.edu.my/ari/support/ARIe-paymentsFAQ.pdf

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APMAA News No.17: September 15, 2014 --http://apmaa.asia/ 1. Login to http://arionline.uitm.edu.my/ then your ARI Member Account. 2. Once logged in, Select Preferred Menu under “Member Home” in the main navigation menu 3. Select Article Submission and please enter your manuscript data into the relevant fields, following the detailed instructions given at the top of each page. 4. Upload your files by clicking on the 'Choose File' button. When you are satisfied with the uploaded manuscript proof click on 'Submit' button. All papers being submitted to the ARI Journals, must meet the guidelines outlined in the ARI Author Instructions. These guidelines ensure consistent writing style, formatting and citation practices across the Institute’s technical publications. How can I purchase APMAJ Merchandise? To make a purchase, you will need to log in with a Member Account. 1. Once logged in, select “Purchase Articles” in the main navigation menu. 2. When you find the articles you want to buy, click Add to Cart on the item listing page. 3. Access your Cart at any time by clicking the “My Shopping Cart” at the top right of the site. From there, proceed to purchase or continue shopping. You're welcome to add multiple items to your Cart. 4. Proceed to Checkout when you're ready. 5. The cost shall include the normal shipping costs. 6. Choose your payment method from the options the seller offers.

7. APMAA 2014 Executive Council and Steering Committee APMAA 2014 Board of Directors Meeting is held at the Crowne Plaza Bangkok Lumpini Hotel (the 2014 APMAA Conference hotel), Bangkok, Thailand in the morning of October 27. Please join us as an observer if you are not a 2014 board member. All conference attendants are invited. Susumu Ueno Chair, APMAA Board of Directors

APMAA 2014 Board of Directors as of January 1, 2014

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APMAA News No.17: September 15, 2014 --http://apmaa.asia/ Representative Director Ueno, Susumu (ueno@konan-u.ac.jp), Konan University, Japan, Chair, Board of Directors; Immediate Past

President (2010-2013 president); Editor-in Chief of APMAJ Tsay, Yang-Tzong (yttsay@ntu.edu.tw), National Taiwan University, Taiwan, President (2014) Omar, Normah (normah645@salam.uitm.edu.my), Universiti Teknologi Mara, Malaysia, Executive Vice President;

Editor-in Chief of APMAJ

Senior Director, Vice President Chandrarin, Grahita (grahitac@yahoo.com), University of Merdeka Malang, Indonesia (2015 Conference) Nitirojntanad, Kanibhatti (kanibhatti@cbs.chula.ac.th), Chulalongkorn University, Thailand (2014 Conference) Scarbrough, Paul (pscarbrough@brocku.ca), Brock University, Canada Senior Director Aoki, Masaaki (maoki@econ.tohoku.ac.jp), Tohoku University, Japan Asada, Takayuki (asada@ya2.so-net.ne.jp), Ritsumeikan University, Japan Fu, Yuan Lue (fuyuanlue@gmail.com), Xiamen University, China Hosomi, Shoichiro (hosomi@tmu.ac.jp), Tokyo Metropolitan University, Japan Keerasuntonpong, Prae (prae@cbs.chula.ac.th),Chulalongkorn University, Thailand(2014 Conference) Mayangsari, Sekar (sekar@hotmail.com) Trisakti University, Indonesia(2015 conference) Rahman, Ibrahim Kamal Abdul (dibra571@salam.uitm.edu.my), UniversitiTeknologi Mara, Malaysia Nishimura, Akira (akiran@nm.beppu-u.ac.jp), Beppu University, Japan (Past President2004-2009 ) Director Abdel-Maksoud, Ahmed Bahgat (aabdelmaksoud@uaeu.ac.ae), United Arab Emirates University, UAE. Ahn, Taesik (ahnts@snu.ac.kr), Seoul National University, Korea Alpenberg, Jan Kurt (jan.alpenberg@lnu.se), LinnéUniversitet (Linnaeus University), Sweden Chatraphorn, Pongprot (pongprot@cbs.chula.ac.th), Chulalongkorn University, Thailand(2014 Conference) Chen, Chao (chen_chao@fudan.edu.cn), Fudan University, China Cheng, Nam Sang (nscheng@smu.edu.sg), Singapore Management University; Singapore Hu, Yiming (cafr0066@tom.com ), Shanghai Jiao Tong University, China Kaneda, Naoyuki ((naoyuki.kaneda@gakushuin.ac.jp), Gakushuin University, Japan Kimura, Shogo (kimura@soec.nagoya-u.ac.jp), Nagoya University, Japan Lin, Zhijun (linzj@hkbu.edu.hk), Hong Kong Baptist University, Hong Hong Sulaiman, Suzana (s-suzana@lycos.com), UniversitiTeknologi MARA, Malyasia Terdpaopong, Kanitsorn (4723015@rsu.ac.th), Rungsit University, Thailand Willett, Roger (Roger.Willett@utas.edu.au), University of Tasmania, Australia, Editor-in Chief of APMAJ Wongkaew, Wila-sini (wilasini@acc.chula.ac.th), Chulalongkorn University, Thailand(2014 Conference)

2014Steering Committee Members as of September 15, 2014

Australia

Boon,Foo Yee (foo.yee.boon@monashh.edu), Monash University Perera,Sujatha (sperera@efs.mq.edu.au), Macquarie University Robertson,Susan (sue.robertson@rmit.edu.au), RMIT (Royal Melbourne Institute ofTechnology) Taylor,Dennis (dennis.taylor@rmit.edu.au),RMIT (Royal Melbourne Institute ofTechnology) Terzioglu,Bulend (bulend.terzioglu@acu.wdu.au), Australian, Catholic University Willett,Roger (Roger.Willett@utas.edu.au), University of Tas ma n ia Chan, Elsie (Elsie.Chan@acu.edu.au), Australian, Catholic University

Brazil Aquino,André Carlos Busanellide (aaquino@usp.br), University of Sao Paulo

Canada Scarbrough,Paul (pscarbrough@brocku.ca), Brock University Sheng-Hua, Shih (mshih@uwindsor.ca ), University of Windsor

APMAA China

Chen,Chao (chen_chao@fudan.edu.cn), Fudan University Chen,Xiao (chenx@sem.tsinghua.edu.cn), Tsinghua University Dai,De (deming_dai@263.net), Renmin.University of China Fang,Hong Xing (hxfang@dufe.edu.cn), Dongbei University of Finance and Economics, Dalian Fu,YuanLue(ylfu@xmu.edu.cn), Xiamen University Hu, Yiming(huym@sjtu.edu.cn), Shanghai Jiao Tong University

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APMAA News No.17: September 15, 2014 --http://apmaa.asia/

Mu, Linjuan(mulinjuan@yahoo.com), Beijing Technology and Business University Qu, Xiaohui(xhqu@xmu.edu.cn), Xiamen University Tang, GuLiang(tangguliang@263.net), University of International Business and Economics,Beijing. Yu, Zengbiao (yuzb@sem.tsinghua.edu.cn), Tsinghua University Wang, Liyan (lywang@gsm.pku.edu.cn), Peking University Zhihua,Xie(zhihui09@sohu.com), Beijing Technology and Business University

Finland. Järvenpää, Marko (marko.järvenpää@econ.jyu.fi), University of Jyväskylä Kurunsaari, Hannu (kurunsaari@hotmail.com), Osaka City University (Visiting Scholar from Finland)

India Jaiswall,Manju (manju@iimcal.ac.in), Indian Institute of Management Caclcutta, India

Indonesia

Chandrarin, Grahita (grahitac@yahoo.com), University of Merdeka Malang Soedaryono, Bambang (bambang@fe.trisakti.ac.id), Trisakti University Gani, Lindawati (lgani@ui.ac.id), University of Indonesia Mayangsari, Sekar (sekar@hotmail.com), Trisakti University Nahartyo, Ertambang (ertambang@gmail.com), GadjahMada University Pagalung, Gagaring (gpagalung@yahoo.com), Hasanuddin University - Makassar Putra, AAGP Widana (agungwidana@yahoo.co.id), Udayana University – Bali, Sanjaya, Gusti Ngurah (sanjaya1965@yahoo.com), Universitas Warmadewa - Bali, Soedaryono, Bambang(bambang@fe.trisakti.ac.id), Trisakti University – Jakarta Triyuwono, Iwan (itriyuwono@gmail.com), University of Brawijaya Utami, Wiwik(wiwikutami@gmail.com), Mercu Buana University - Jakarta Widanaputra, A. A. G. P. ( widanaputra@gmail.com), Udayana University Jakarta Yoi, Yuliansyah (yulyy001@mymail.unisa.edu.au), University of Lampung Zuhroh, Diana (dzuhroh@gmail.com), University of Merdeka Malang

Hong Kong Lau,Amy H. (ahlau@business.hku.hk), University of Hong Kong Lin,Zhijun (linzj@hkbu.edu.hk),HongKong Baptist University

APMAA Japan

Aoki,Masaaki (maoki@econ.tohoku.ac.jp), Tohoku University Asada,Takayuki (asada@ya2.so-net.ne.jp), Ritsumeikan University Fujii, Hideki (hujii@econ.kyoto-u.ac.jp),Kyoto University. Harada,Noboru (n-harada1116@nifty.com), Mejiro University. Hiki,Fumiko (F.Hiki@r.hit-u.ac.jp), Hitotsubashi University Hosomi,Shoichiro (hosomi@tmu.ac.jp), Tokyo Metropolitan University Ito,Kazunori (itoh@isc.senshu-u.ac.jp), Senshu University Kaneda,Naoyuki (naoyuki.kaneda@gakushuin.ac.jp), Gakushuin University Kawashima,Kazuhiro (kz03691@e.t-komazawa.ac.jp), TomakomaiKomazawa University Kimura,Shogo (kimura@soec.nagoya-u.ac.jp), Nagoya University Kishita,Tetsuhiro (kishita@biz.ryukoku.ac.jp), Ryukoku University Kobayashi,Yoshitaka (ykobay@waseda.jp), Waseda University Koga,Kentaro (kkoga@ics.hit-u.ac.jp), Hitotsubashi University Kosuga,Masanobu (masa-kos@kwansei.ac.jp), KwanseiGakuin University Kubota,Yu-ichi (kubota@eco.osakafu-u.ac.jp), Osaka Prefecture University Mizoguchi,Shuji (shujim@ynu.ac.jp), Yokohama National University Matsuo,Takami (mats@kobe-u.ac.jp), Kobe University Mizuno,Ichiro (icmizuno@ipcku.kansai-u.ac.jp), Kansai University Monden,Yasuhiro (yasuhirom@mail2.accsnet.ne.jp), Professor Emeritus at University of Tsukuba Morofuji,Yumi (morofuji@rikkyo.ac.jp),Rikkyo University Nagasaka,Yoshiyuki (nagasaka@konan-u.ac.jp), Konan University Nakashima,Masumi (masumink@cuc.ac.jp),Chiba University of Commerce Nishimura,Akira (akiran@nm.beppu-u.ac.jp), Beppu University Obata,Hiroshi (hiroshi@obata.misc.hit-u.ac.jp), Hitotsubashi University Ogura,Noboru (ny-ogura@mvi.biglobe.ne.jp), Aoyama Gakuin University

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APMAA News No.17: September 15, 2014 --http://apmaa.asia/

Oshika,Tomoki (oshikat@waseda.jp),Waseda University Oshita,Johei (oshita@en.kyushu-u.ac.jp), Kyushu University Saito,Koichi (koichi@nanzan-u.ac.jp), Nanzan University Shiiba,Atsushi (shiiba@econ.osaka-u.ac.jp), Osaka University Shima,Yoshinobu (shima@bus.kindai.ac.jp), Kinki University Suzuki,Kenichi (KGH00111@nifty.com), Meiji University Takeda,Fumiko (takeda@tmi.t.u-tokyo.ac.jp), University of Tokyo Tokuga,Yoshiro (tokuga@econ.kyoto-u.ac.jp), Kyoto University Tsuji,Masao (mtsuji@waseda.jp), Waseda University Ueno,Susumu (ueno@konan-u.ac.jp), Konan University Yasukata,Kenji (Kyasukata@bus.kindai.ac.jp), Kinki University Yazawa,Nobuo (czq00554@nifty.com), Beppu University Yokota,Eri (yokota@fbc.keio.ac.jp), Keio University Yoshioka,Masamichi (yoshioka@ms.kuki.tus.ac.jp), Tokyo University of Science

APMAA Korea

Ahn,Taesik (ahnts@snu.ac.kr) , Seoul National University Chi,Sung-Kwon (chisk@pusan.ac.kr), Pusan University Choi,Ung-Yong (uychoi@chonnam.ac.kr), Chonnam University Chung,H. Rock (jhrjhr@khu.ac.kr), Kyunghee University Hong,Chul-Kyu (ckhong04@cau.ac.kr), Chungang University Hwang,Iny (hiny72@snu.ac.kr), Seoul National University Kim,Jinbae (jinbae@korea.ac.kr), Korea University Ko,Wan-Seok (wsko7@naver.com), Hankuk University of Foreign Affairs Lee,Kyung Tae (kyungtae@yonsei.ac.kr), Yonsei University Lee, Sangchul (sclee68@dongguk.edu), Dongguk University Lee,Sang-Soo (sslee@inha.ac.kr) , Inha University Park,Joonho (bizintel@hanyang.ac.kr), Hanyang University Paik,Tae-Young (typaik@skku.edu), Sungkyunkwan University Shin,Jae Yong (jshin@snu.ac.kr),Seoul National University

Malaysia

Aziz, RozainunAbd (rozainun@salam.uitm.edu.my), UniversitiTeknology MARA Hui,Wee Shu (wee.shu.hui@gmail.com), Universiti Teknologi MARA, Malaysia Isa,CheRuhana (cruhana@um.edu.my),University of Malaya Omar,Normah (normah645@salam.uitm.edu.my), UniversitiTeknologi MARA Rahman,Ibrahim Kamal Abdul (dibra571@salam.uitm.edu.my), UniversitiTeknologi MARA MdShahbudin,Amirul Shah (amirulshah@usm.my), UniversitiSains Malaysia (USM) Sulaiman,Maliah (maliah@iium.edu.my), International Islamic University Sulaiman,Suzana (s-suzana@lycos.com), UniversitiTeknologi MARA Thirumanickam,Nagarethnam (nagar279@salam.uitm.edu.my),University Teknologi MARA

New Zealand

Adler,Ralph (ralph.adler@otago.ac.nz), University of Otago Kumarasinghe, Sriya (sriya.kumarasinghe@otago.ac.nz), University of Otago Seng, Dyna(dyna.seng@otago.ac.nz), University ofOtago Sharma, Umesh (ups@waikato.ac.nz), University of Waikato Yahanpath, Noel (NYahanpath@eit.ac.nz), Eastern Institute of Technology

Poland Tomasz,Wnuk-Pel (tomwnuk@uni.lodz.pl), Lodz University

Qatar Omran,MohammedFawzy (mfomran@yahoo.com), Qatar University

Singapore Cheng, Nam Sang (nscheng@smu.edu.sg), Singapore Management University Kai, Chan Yoke (ykchan@unisim.edu.sg), SIM University(UniSIM)

Sweden Alpenberg,Jan Kurt (jan.alpenberg@lnu.se), LinnéUniversitet(Linnaeus University)

APMAA Taiwan

Chen, Jiin-Feng (jfchen@g2.usc.edu.tw), Shih Chien University Chen,Kuo-Tay (ktchen@management.ntu.edu.tw), National Taiwan University Chou, Chi-Chun (ccchou0412@gmail.com), National Taipei College of Business Duh, Rong-Ruey (rrduh@management.ntu.edu.tw) , National Taiwan University Ko, ChiungFeng (joanko@scu.edu.tw), Soochow University

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APMAA News No.17: September 15, 2014 --http://apmaa.asia/

Lee, Chao-Hsiung (chlee@nchu.edu.tw), National Chung Hsing University Lee,Chialing (actcll@ccu.edu.tw), National Chung Cheng University Li, Shu-Hsing (shli@management.ntu.edu.tw), National Taiwan University Lin, Fengyi (fengyi@mail.ntut.edu.tw), National Taipei University of Technology Lin, Suming (lichu@ntu.edu.tw), National Taiwan University Liu, Shuen-Zen (sliu@management.ntu.edu.tw), National Taiwan University Tsai, Bi-Huei (bhtsai@faculty.nctu.edu.tw), National Chiao Tung University Tsai, Wen-Hsien (whtsai@mgt.ncu.edu.tw), National Central University Tsay, Yang-Tzong (yttsay@ntu.edu.tw), National Taiwan University Tseng, Chih-Yang (chihyangtseng@ntu.edu.tw), National Taiwan University Yang, Ching-Hsi (yangch@mail.ntpu.edu.tw), National Taipei University Young, Chaur-Shiuh (actycs@mail.ncku.edu.tw), National Cheng Kung University Wu, Anne (anwu@nccu.edu.tw), National Chengchi University

Thailand

Chatraphorn, Pongprot (pongprot@cbs.chula.ac.th), Chulalongkorn University Keerasuntonpong,Prae (prae@cbs.chula.ac.th), Chulalongkorn University Kiattikulwattana,Prapaporn (prapaporn@acc.chula.ac.th), Chulalongkorn University Kuntonbutr,Chanongkorn (ck959@yahoo.com), Rajamangala University of Technology Thanyaburi Lim-u-sanno,Kulwadee (Kulwadee_lim@hotmail.com), Prince of Songkla University Nitirojntanad,Kanibhatti (kanibhatti@cbs.chula.ac.th), Chulalongkorn University Prasertsri,Wanchai (chai_won12@hotmail.com ), Rajamakala University of Technology Thanyaburi Supphatada,Somchai (sochsupp@tu.ac.th), Thammasat University Terdpaopong,Kanitsorn (4723015@rsu.ac.th), Rungsit University. Visedsun,Nimnual (n_naul@hotmail.com), Rungsit University. Wongkaew,Wila-sini (wilasini@acc.chula.ac.th), Chulalongkorn University

UAE Ahrens,Thomas (tahrens@uaeu.ac.ae), United Arab Emirates University Abdel-Maksoud,Ahmed Bahgat (aabdelmaksoud@uaeu.ac.ae), United Arab Emirates University

U.K.

Burns,John (j.e.burns@exeter.ac.uk), University ofExeter Chapman,Christopher (christopher.chapman@imperial.ac.uk), Imperial college of London Greenwood,Robert P (rpgreenwood@yahoo.com) , University of Gloucestershire Maunders,Keith (k.t.maunders@hull.ac.uk), Professor Emeritus at University of Hull Mitchell, Falconer (Falconer.Mitchell@ed.ac.uk),University ofEdinburgh Xiao,Jason Zezhong (Xiao@cardiff.ac.uk), Cardiff University

U.S.A.

Chen,Kung H (kchen@unl.edu), University of Nebraska Ho,Joanna (jlho@uci.edu), University of California, Irvine Lin,Thomas W. (wtlin@marshall.usc.edu), University of Southern California, Wu,Fredrick H. (FrederickWu@my.unt.edu), Professor Emeritus at University of North Texas

Editorial Board Members of the APMAA News Editors:

Ueno, Susumu (ueno@konan-u.ac.jp) Scarbrough, Paul (pscarbrough@brocku.ca) Nitirojntanad, Kanibhatti (kanibhatti@cbs.chula.ac.th) Mayangsari, Sekar (sekar@hotmail.com) Omar, Normah (normah645@salam.uitm.edu.my) ) Tsay, Yang-Tzong (yttsay@ntu.edu.tw)

Submission Deadlines of Articles and Essays January 1, 2015 edition (Vol.18): 10 December 2014 May 1, 2015 edition (Vol.19): 10 April 2015 September 15, 2015 edition (Vol.20): 31August 2015

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