The 8th Asia Pacific Management Accounting Association Conference (APMAA Conference 2012), hosted by Xiamen University in China began today with a PhD Colloquium. Xiamen University is a beautiful campus, which is located near the Xiamen Port and the Xiamen Island. Historically, Xiamen was the only city which was accessible to foreigners during China's close-door era. Three PhD students presented their respective PhD-based papers as follows:
- Mr Hussein Hamood from Universiti Teknologi MARA, Malaysia: Target Costing Implementation Decision and Organizational Capabilities: A Pilot Study of a Malaysian Automotive Company;
- Ms Honghua Jin from Nigata University, Japan: Performance Management Utilizing Non-Finncial Indicators in Japanese Manufacturing Industry- Focus on BSC, MBO and Hoshin Management; and
- Mr Yu-Shan Shen from Central University, Taiwan: An Empirical Study Between IT Security Risk and ERP Performance: The Role of Internal Control