Day 1: July 26th (Friday)
11:00- Registration and Coffee (Kobe International Conference Center 3rd Floor)
13:00-13:20 Opening Session (Room 301)
- Professor Katsuhiko Kokubu (Conference Chair, APIRA KOBE 2013)
- Professor Fumitoshi Mizutani (Dean, Graduate School of Business
Administration, Kobe University)
- Professor Lee D. Parker (Founding Editor, Accounting, Auditing and Accountability Journal)
13:20-14:20 Plenary Session 1 (Room 301)
A Design-Based View of Manufacturing and Accounting
Professor Takahiro Fujimoto (University of Tokyo)
Chair: Professor Norio Sawabe (Kyoto University)
14:20-15:20 Plenary Session 2 (Room 301)
Accounting and Globalization
Professor David J. Cooper (University of Alberta)
Chair: Professor Norio Sawabe (Kyoto University)
15:20-15:40 Coffee
15:40-17:10 Parallel Session 1
S1:Room 501 (Social/Environmental Accounting)
Chair: Jeffrey Unerman (Royal Holloway, University of London)
- [K133] Pragmatism, Truth and Social Accounting Research
Max L. Baker (University of Sydney)
Stefan Schaltegger (Leuphana University of Lüneburg)
Discussant: Evangeline O. Elijido-Ten (Swinburne University of Technology)
- [K262] Professional Associations at Work in the Standard Setting Space- Legitimising the Profession's Approach to Sustainability Assurance
Amanda Tan-Sonnerfeldt (Lund University)
Discussant: Max L. Baker (University of Sydney)
- [K096] Climate Change Risks/Opportunities and Regulatory Intervention as Possible Determinants of Sustainability Reputation: An Exploratory Study
Evangeline O. Elijido-Ten (Swinburne University of Technology)
Discussant: Amanda Tan-Sonnerfeldt (Lund University)
S1: Room 502 (Social/Environmental Accounting)
Chair: Akira Kajiwara (Otemon Gakuin University)
- [K085] An Investigation of How Management Accounting Supports Corporate Environmental Strategy: Case Studies of Australian Businesses
Giao N. Reynolds (Flinders University)
Carol A. Tilt (Flinders University)
Discussant: Doris M. Merkl-Davies (Bangor University)
- [K174] Managerial Views on Sustainability Reporting and Lack Thereof
Prabanga Thoradeniya (Monash University)
Janet Lee (Australian National University)
Rebecca Tan (Australian National University)
Aldonio Ferreira (Monash University)
Discussant: Giao N. Reynolds (Flinders University)
- [K056] Rhetoric and Argument in Social and Environmental Reporting: The Dirty Laundry Case
Niamh M. Brennan (University College Dublin)
Doris M. Merkl-Davies (Bangor University)
Discussant: Janet Lee (Australian National University)
S1: Room 503 (Public Sector Accounting)
Chair: James Guthrie (Macquarie University)
- [K102] Debates on Accrual Accounting in the Public Sector: A Discrepancy between Practitioners and Academicians
Marissa M. Hassan (Nagoya University)
Discussant: Teguh I. Maulana (Universitas Indonesia)
- [K217] The Effectiveness of Accounting Regulation for Social Welfare Corporations in Japan: Evidence by Survey Research
Makoto Kuroki (Osaka City University)
Discussant: Marissa M. Hassan (Nagoya University)
- [K277] Local Governance and Direct Investment: Evidence from Province in Indonesia
Teguh I. Maulana (Universitas Indonesia)
Edwin Setiawan (Universitas Indonesia)
Discussant: Makoto Kuroki (Osaka City University)
S1: Room 504 (Financial Accounting)
Chair: Hitoshi Takehara (Waseda University)
- [K030] A Decade of Earnings Management Researches: A Study on Research Methods and Market Reactions towards Opportunistic Behaviour
Novrys Suhardianto (Universitas Airlangga)
Elvia Shauki (University of South Australia)
Discussant: Marziana bt Madah Marzuki (Universiti Sains Malaysia)
- [K213] The Managerial Earnings Manipulation of R&D Expenditures to Avoid Consecutively Missing Earnings Targets: Evidence from Japan
Yoshinori Shimada (Hitotsubashi University)
Discussant: Elvia Shauki (University of South Australia)
- [K060] Corporate Governance and Earning Conservatism in Malaysia
Marziana bt Madah Marzuki (Universiti Sains Malaysia)
Effiezal Aswadi bn Abdul Wahab (Curtin University of Technology)
Datin Hasnah Haji Haron (Universiti Sains Malaysia)
Discussant: Yoshinori Shimada (Hitotsubashi University)
S1: Room 505 (Accounting and Governance)
Chair: Margaret Woods (Aston Business School)
- [K070] Director's Flexible Contributions to Board Role Execution
Gavin Nicholson (Queensland University of Technology)
Amedeo Pugielse (Queensland University of Technology)
Pieter-Jan Bezemer (Queensland University of Technology)
Discussant: Aziz Jaafar
- [K253] Director's Remuneration and Corporate Governance in Malaysia
Puan Yatim (Universiti Kebangsan Malaysia)
Discussant: Gavin Nicholson
- [K087] Board Characteristics, Ownership Structure and Firm Performance: Evidence from Taiwan
Mao-Feng Kao (Bangor University)
Lynn Hodgkinson (Bangor University)
Aziz Jaafar (Bangor University)
Discussant: Puan Yatim
S1: Room 401 (Management Accounting)
Chair: Takehisa Kajiwara (Kobe University)
- [K264] Matters of Concern: Hype of Supply-Chains and Hope of Management Accounting
Samar M M EI Sayad (Tanta University)
Danture Wickramasinghe (University of Glasgow)
Discussant: Sven Modell (Norwegian School of Economics)
- [K020] The Societal Relevance of Management Accounting Innovations: Economic Value Added and Institutional Work in the Fields of Chinese and Thai State-Owned Enterprises
Pimsiri Chiwamit (University of Manchester)
Sven Modell (Norwegian School of Economics)
Chunlei Yang (University of Manchester)
Discussant: Samar M M El Sayad (Tanta University)
S1: Room 402 (Management Accounting)
Chair: Chris Akroyd (Oregon State University)
- [K134] Alternative Innovation Diffusion Channels: The Case of Sustainable Technologies
Davood Askarany (University of Auckland)
Hassan Yazdifar (University of Salford)
Discussant: Yuliansyah (University of Lampung)
- [K182] Accounting Costs without Cost Accounting System: The Case of a Small Italian Winery of Excellence
Lucia Biondi (University Roma Te)
Lidia D'Alessio (University Roma Te)
Carmela Gulluscio (Telematic University)
Andrea Rossi (University Roma Te)
Discussant: Hassan Yazdifar (University of Salford)
- [K296] Psychological Theory and Its Implications on the Changes of Organizational Members Using Performance Measurement Systems
Yuliansyah (University of Lampung)
Discussant: Lucia Biondi (University Roma Te)
S1: Room 403 (Interdisciplinary/Critical Accounting)
Chair: Nieves Carrera (IE Business School)
- [K289] Heroes and Victims: Fund Manager Sense-making, Self-legitimation and Storytelling
Arman Eshraghi (University of Edinburgh)
Richard Taffler (University of Warwick)
Discussant: Murniati Mukhlisin (Tazkia University)
- [K127] ASH, Activism and Accounting: Resisting Big Tobacco
Colin Dey (University of Stirling)
Shona Russell (University of St Andrews)
Ian Thomson (University of Strathclyde)
Discussant: Arman Eshraghi (University of Edinburgh)
- [K293] Analysis on Determinants in Implementation of Accounting Standards for Islamic Financial Institutions; Narrative Study between United Kingdom and Indonesia
Muhammad Syafii Antonio (Tazkia University)
Murniati Mukhlisin (Tazkia University)
Discussant: Ian Thomson (University of Strathclyde)
S1: Room 404 (Auditing)
Chair: Keith Robson (Cardiff University)
- [K252] Politicians as the Guardians of the Status Quo: A Demonstration of Rank and Privilege without Responsibility
Kathie Cooper (University of Wollongong)
Hajar Roudaki (University of Wollongong)
Discussant: Shinji Horiguchi (Kobe University)
- [K244] Non-Compliance Behavior in the Frame of Ibn Khaldun
Fidiana (School of Economics Indonesia Surabaya)
Iwan Triyuwono (University of Brawijaya)
Ali Djamhuri (University of Brawijaya)
M. Achsin (University of Brawijaya)
Discussant: Hajar Roudaki (University of Wollongong)
- [K224] The Role of Internal Auditing in Risk Management
Dessalegn Getie Mihret (University of New England)
Ashfaq Ahmad Khan (University of New England)
Discussant: Fidiana (School of Economics Indonesia Surabaya)
S1: Room 405 (Public Sector/NGO Accounting)
Chair: Christopher Napier (Royal Holloway, University of London)
- [K176] Practicing VFM Audit: Unpacking the Audit Methodologies
Sunil J. Dahanayake (Australian National University)
Kerry Jacobs (Australian National University)
Discussant: Lyan Daff(Avondale College of Higher Education)
- [K129] Hospital Accounting and the Insoluble Problem of Health Expenditure
Florian Gebreiter (Aston Business School)
Discussant: Kerry Jacobs (Australian National University)
- [K151] Insights into the Role of Not-For-Profit Chief Financial Officers
Lyn Daff (Avondale College of Higher Education)
Discussant: Florian Gebreiter (Aston Business School)
17:10-17:20 Break
17:20-18:20 Parallel Session 2
S2: Room 501 (Social/Environmental Accounting)
Chair: Nobuyuki Miyazaki (International Christian University)
- [K200] Carbon Sequestered in the Trees on a University Campus
Charl de Villiers (University of Waikato)
Sile Chen (University of Waikato)
Chenxing Jin (University of Waikato)
Yiner Zhu (University of Waikato)
Discussant: Nobuyuki Miyazaki (International Christian University)
- [K242] Carbonomics: The Diffusion of Global Climate Policy from the Lens of Neo Institutional Theory
Dina Wahyuni (University of Jember)
David K. Round (University of South Australia)
Janek Ratnatunga (University of South Australia)
Discussant: Charl de Villiers (University of Waikato)
S2: Room 502 (Interdisciplinary/Critical Accounting)
Chair: Katsuhiko Kokubu (Kobe University)
- [K001] Accounting Control and Controlling Accounting: Interdisciplinary and Critical Perspectives
Richard Laughlin (King's Colledge London)
Jane Broadbent (Royal Holloway, University of London)
Discussant: James Guthire (Macquarie University)
Pala Molisa (Victoria University of Wellington)
S2: Room 7 (503) (Accounting and Disasters)
Chair: Hiroshi Miya (Kobe University)
- [K141] Accounting for Natural Disasters: Involving Flooded People into Calculative Practices
Alessandro Lai (University of Verona)
Giulia Leoni (University of Cagliari)
Riccardo Stacchezzini (University of Verona)
Discussant: Sumohon Matilal (University of Exeter)
- [K294] Tragedy in Bhopal: Antenarrative Accounting
Sumohon Matilal (University of Exeter)
Pawan Adhikari (University of Essex)
Discussant: Alessandro Lai (University of Verona)
S2: Room8 (504) (Accounting History)
Chair: Masayoshi Noguchi (Kobe University)
- [K136] Refreshing and Reframing Accounting's Double-entry 'controversy': Accounting as Cognitive Artefact
Yannick Lemarchand (Université de Nantes)
Cheryl S. McWatters (University of Ottawa)
Laure Pineau-Defois (Université de Nantes)
Discussant: Reika Tsumura (Takamatsu University)
- [K279] Modernization and the Introduction of Double-entry Bookkeeping: A Case of Northeast Asian Countries
Reika Tsumura (Takamatsu University)
Yasuhiro Shimizu (Kobe University)
Discussant: Cheryl S. McWatters (University of Ottawa)
S2: Room 505 (Public Sector Accounting)
Chair: Nicole D. Moschakis (University of Adelaide Business School)
- [K261] Accounting as Symbolic Power: A Case of CPAs in South Korean Government
Paul Ahn (UNSW Canberra)
Kerry Jacobs (Australian National University)
Discussant: Jean C. Mutiganda (Åbo Akademi University)
- [K292] Accounting for Caring and Accountability in the Institutionalization of Competitive Tendering
Jean C. Mutiganda (Åbo Akademi University)
Discussant: Paul Ahn (UNSW Canberra)
S2: Room 401 (Social/Environmental Accounting)
Chair: Sumit K. Lodhia (University of South Australia)
- [K239] Australian Mining Information for Community Decision-Making: Site Level Water Disclosures for the Macquarie and Lachlan Catchments
Shane Leong (Macquarie University)
James Hazleton (Macquarie University)
Ros Taplin (University of New South Wales)
Wendy Timms (University of New South Wales)
David Laurence (University of New South Wales)
Discussant: Wei Qian (University of South Australia)
- [K269] Buliding CSR Reporting Practice in China: Evidence from China's Mining and Minerals Industry
Shidi Dong (University of South Australia)
Roger L. Burritt (University of South Australia)
Wei Qian (University of South Australia)
Discussant: James Hazleton (Macquarie University)
S2: Room 402 (Management Accounting)
Chair: Rui Vieira (University of Amsterdam)
- [K188] Actor-Network, External Institutionalism and Management Control Systems in a State-Owned Commercial Bank
Tharusha N. Gooneratne (University of Colombo)
Zahirul Hoque (La Trobe University)
Discussant: Ashfaq Ahmad Khan (University of New England)
- [K201] Influencing the Organization's Priorities: A Theoretical Rationale for an Independent Intervention
Ashfaq Ahmad Khan (University of New England)
Dessalegn Mihret (University of New England)
Discussant: Zahirul Hoque (La Trobe University)
S2: Room 403 (Accounting and Governance)
Chair: Mohammad Hudaib (University of Glasgow)
- [K009] Boards, Management and the Information Asymmetry Paradox
Niamh M. Brennan (University College Dublin)
John Redmond (Electricity Supply Board)
Discussant: Carlos Rafael Aviña-Vázquez (Universidad de Guadalajara)
- [K196] Network of Board of Directors in Mexican Corporations: A Social Network Analysis
Carlos Rafael Aviña-Vázquez (Universidad de Guadalajara)
Shahzad Uddin (University of Essex)
Discussant: Niamh M. Brennan (University College Dublin)
S2: Room 404 (Interdisciplinary/Critical Accounting)
Chair: John Dumay (University of Sydney)
- [K064] Measurement as Legitimacy Versus Legitimacy of Measures - Performance Evaluation of Social Enterprise
Belinda Luke (Queensland University of Technology)
Jo Barraket (Queensland University of Technology)
Robyn Eversole (University of Tasmania)
Discussant: Mark Christensen (Southern Cross University)
- [K138] Accounting for Changed Accounting: A Translation View
Mark Christensen (Southern Cross University)
Sebastien Rocher (Université d' Angers)
Discussant: Belinda Luke (Queensland University of Technology)
S2: Room 405 (Writer in Residence)
Literature & Insights: The Creative Side of Accounting Scholarship
Steve Evans (Flinders University)
18:30- Reception
(Reception Hall, Kobe International Conference Center 3rd Floor)
Day 2: July 27th (Saturday)
9:00- Registration
9:30-11:00 Parallel Session 3
S3: Room 501 (Social/Environmental Accounting)
Chair: Shoji Oka (Kansai University)
- [K066] The 'Invisible Hands' of Eco-Systems Hybrids in Mediating Sustainability Discourse
Ian Thomson (University of Strathclyde)
Colin Dey (University of Stirling)
Discussant: Mahesh Joshi (RMIT University)
- [K086] Stakeholders' Perceptions on Social and Environmental Disclosure in China
Yingjun Lu (Shanghai University of International Business and Economics)
Indra Abeysekera (University of Wollongong)
Discussant: Colin Dey (University of Stirling)
- [K179] The Financial and Non-Financial Determinants of Corporate Social Responsibility Disclosures - An Empirical Analysis from India
Monika Kansal (Deakin University)
Mahesh Joshi (RMIT University)
Discussant: Yingjun Lu (Shanghai University of International Business and Economics)
S3: Room 502 (Social/Environmental Accounting)
Chair: Hideki Murai (Nihon University)
- [K186] Stakeholder Influence on the Adoption of Assurance in Sustainability Reporting: Evidence from Japan
Mohammad Badrul Haider (Kobe University)
Katsuhiko Kokubu (Kobe University)
Kimitaka Nishitani (Kobe University)
Discussant: Chin Moi Loh (RMIT University)
- [K175] The Effects of Stakeholders on CSR Disclosure: Evidence from Japan
Chika Saka (Kwansei Gakuin University)
Akihiro Noda (Tokyo City University)
Discussant: Mohammad Badrul Haider (Kobe University)
- [K183] The Influence of External Pressure on the Change of Corporate Social and Environmental Disclosure Practices within the Australian Gambling Industry
Chin Moi Loh (RMIT University)
Craig Deegan (RMIT University)
Robert Inglis (RMIT University)
Discussant: Chika Saka (Kwansei Gakuin University)
S3: Room 503 (Accounting and Governance)
Chair: Mark Christensen (Southern Cross University)
- [K042] Nouveau Riche, Old Guard, Established Elite: Kinship Networks and Control of Vivendi Universal
Nihel Chabrak (United Arab Emirates University)
Russell Craig (Victoria University)
Nabyla Daidj (Institut Mines Télécom)
Discussant: Steve Evans (Flinders University)
- [K071] Invisible Ties: Implicit Contracting and Its Implications for the Agency Relationship in Corporate Governance Research
Gavin J. Nicholson (Queensland University of Technology)
Amedeo Pugliese (Queensland University of Technology)
Discussant: Nihel Chabrak (United Arab Emirates University)
- [K256] We Don't Need Another Hero: Evaluating Qantas' Annual Reports as a Hero's Journey
Steve Evans (Flinders University)
Kerry Jacobs (Australian National University)
Discussant: Gavin J. Nicholson (Queensland University of Technology)
S3: Room 504 (Public Sector Accounting)
Chair: Vincente Pina (University of Zaragoza)
- [K194] When are Changes Effective in Performance Management? The Case of the Japanese Agencies
Ana Yetano (University of Zaragoza)
Takami Matsuo (Kobe University)
Discussant: Inês Cruz (NOVA School of Business and Economics, UNL)
- [K234] Factors Influencing the Use of Performance Measurement System: Evidences from Indonesian Public Sectors
Anthonius H. Citra Wijaya (Universitas Cenderawasih)
Rusdi Akbar (Universitas Gadjah Mada)
Discussant: Ana Yetano (University of Zaragoza)
- [K072] Institutional Entrepreneurship in the Portuguese NHS
Maria Major (ISCTE - University Institute of Lisbon)
Inês Cruz (NOVA School of Business and Economics, UNL)
Discussant: Rusdi Akbar (Universitas Gadjah Mada)
S3: Room 505 (Interdisciplinary/Critical Accounting)
Chair: Cheryl R. Lehman (Hofstra University)
- [K073] Assembling International Development: The Management and Accounting Control of Non-Governmental Organizations (NGOs)
Daniel E. Martinez (HEC School of Management)
David J. Cooper (University of Alberta)
Discussant: Angus Duff (University of The West of Scotland)
- [K290] On Doing Critical Accounting Beyond Current Social and Institutional Cul-de-sacs: Taking Up and Extending Foucault's Own Analytics
Keith Hoskin (University of Essex)
Discussant: Daniel E. Martineza (HEC School of Management)
- [K156] Creating Professional Accountants: A Bourdieusian Field Study of the Business of Learning Accounting
Angus Duff (University of The West of Scotland)
Rosina Mladenovic (University of Sydney)
Discussant: Keith Hoskin (University of Essex)
S3: Room 401 (Interdisciplinary/Critical Accounting)
Chair: Jim Haslam (Heroit Watt University)
- [K012] The Presentation of the Self and Professional Identity: Countering the Accountant's Stereotype
Lee D. Parker (University of South Australia)
Samantha Warren (University of Essex)
Discussant: Steven Dellaportas (Deakin University)
- [K265] Professions and Identity During Austerity: An Archaeological, Discursive Practice
Kevin Morrell (University of Warwick)
Penelope Tuck (University of Warwick)
Discussant: Lee D. Parker (University of South Australia)
- [K053] Towards a Conceptual Framework in the Categorisation of Stereotypical perceptions in Accounting
Steven Dellaportas (Deakin University)
Peter Richardson (Aboriginal Housing Victoria)
Luckmika Perera (Deakin University)
Ben Richardson (Deakin University)
Discussant: Penelope Tuck (University of Warwick)
S3: Room 402 (Management Accounting)
Chair: Stephen Jollands (University of Exeter)
- [K283] Early Management Accounting Practices in Japan: The Case of the Mitsubishi Mail Steamship Company
Dilfuza Kasimova (Hitotsubashi University)
Cheryl S. McWatters (University of Ottawa)
Discussant: Piyarat Dokkularb (University of Canterbury)
- [K079] "[T]here Are Known Knowns ..." Some Reflections on the Nature and Practice of Interpretive Accounting Research
Alan Lowe (Aston Business School)
Ivo De Loo (Nyenrode Business University)
Discussant: Dilfuza Kasimova (Hitotsubashi University)
- [K238] Management Control Practices in Thai Culture
Piyarat Dokkularb (University of Canterbury)
Beverley R. Lord (University of Canterbury)
Keith Dixon (University of Canterbury)
Discussant: Alan Lowe (Aston Business School)
S3: Room 403 (Management Accounting)
Chair: Satoko Matsugi (Tezukayama University)
- [K143] The Changing MAS: Handling Dominant Professional Resistance in an Italian Healthcare Organization
Adele Caldarelli (Università degli Studi di Napoli Federico II)
Clelia Fiondella (Seconda Università di Napoli)
Marco Maffei (Università degli Studi di Napoli Federico II)
Rosanna Spanò (Università degli Studi di Catanzaro Magna Graecia)
Claudia Zagaria (Università degli Studi di Napoli Federico II)
Discussant: Natalie Buckmaster (University of New South Wales)
- [K278] Interplay of Management Control Systems and Social Enterprises: A Case Study of
a Social Enterprise in Vietnam
Rui Vieira (University of Amsterdam)
Tran Thi Lan Ha (University of Amsterdam)
Brendan O'Dwyer (University of Amsterdam)
Discussant: Rosanna Spanò (Università degli Studi di Catanzaro Magna Graecia)
- [K212] Entrepreneurship in Institutionalised Settings: The Roles of Hospital Benchmarking
Natalie Buckmaster (University of New South Wales)
Jan Mouritsen (Copenhagen Business School)
Discussant: Rui Vieira (University of Amsterdam)
S3: Room 404 (Financial Accounting/Auditing)
Chair: Tomomi Takada (Kobe University)
- [K069] Audit Effort and the Unit Audit Price of Industry Specialist Auditors: Evidence from Korea
Gil S. Bae (Korea University)
Seung Uk Choi (Korea University)
Joon Hwa Rho (Chungnam National University)
Discussant: Tomomi Takada (Kobe University)
- [K148] Did Japanese-SOX Have an Impact on Earnings Quality and Earning Management?
Masumi Nakashima (Fukushima College)
David A. Ziebart (University of Kentucky)
Discussant: Gil S. Bae (Korea University)
- [K117] The Impact of Type of Lease Accounting Standards on the Judgments of Japanese Professional Accountants
Noriyuki Tsunogaya (Nagoya University)
Satoshi Sugahara (Hiroshima Shudo University)
Parmod Chand (Macquarie University)
Discussant: Masumi Nakashima (Fukushima College)
S3: Room 405 (Accounting History)
Chair: Garry Carnegie (RMIT University)
- [K068] Divergence and Convergence in the Italian Accountancy Profession Elisabetta Barone (University of Reading)
Michael John Jones (Bristol University)
Gaudenzio Albertinazzi (Universita del Piemonte Orientale)
Discussant: Prem .W. Senarath Yapa (RMIT University)
- [K285] Repertoires of Collective Action and Intra-Professional Segmentation in the French Accountancy Profession (1942-2000)
Carlos Ramirez (HEC Paris)
Discussant: Michael John Jones (Bristol University)
- [K192] Imperialism and the Practising Monopoly: Professionalisation of Accountants in Sri Lanka
Sarath Ukwatte (RMIT University)
Prem .W. Senarath Yapa (RMIT University)
Discussant: Carlos Ramirez (HEC Paris)
11:00-11:20 Coffee
11:20-12:20 Plenary Session 3 (Room 301)
Whither Theory in Social and Environmental Accounting Research
Professor Jeffrey Unerman (Royal Holloway, University of London)
Chair: Professor Katsuhiko Kokubu (Kobe University)
12:20-13:20 Lunch (Reception Hall)
13:20-14:50 Parallel Session 4
S4: Room 501 (Social/Environmental Accounting)
Chair: Chikako Ozu (Kyushu University)
- [K268] A Web Examination of CSR Engagement by Geographically Bounded Credits Unions in Australia
Dianne McGrath (Charles Sturt University)
Discussant: Yuki Tanaka (Hosei Univerisity)
- [K075] Disclosure of Climate Change-Related Corporate Governance Practices
Shamima Haque (Queensland University of Technology)
Craig Deegan (RMIT University)
Robert Inglis (RMIT University)
Discussant: Dianne McGrath (Charles Sturt University)
- [K291] Does Environmental Disclosure Influence Cost of Capital?
An Empirical Investigation of Japanese Companies
Charles H. Cho (ESSEC Business School)
Giovanna Michelon (University of Padova)
Yuki Tanaka (Hosei Univerisity)
Discussant: Shamima Haque (Queensland University of Technology)
S4: Room 502 (Social/Environmental Accounting)
Chair: Ian Thomson (University of Strathclyde)
- [K218] The Emergence of Integrated Reporting
Nick Rowbottom (University of Birmingham)
Joanne Locke (The Open University)
Discussant: Chris van Staden (University of Canterbury)
- [K236] Integrated Reporting: Initial Analysis of Early Reporters - An Institutional Theory Approach
Susan Wild (University of Canterbury)
Chris van Staden (University of Canterbury)
Discussant: Joanne Locke (The Open University)
S4: Room 503 (Public Sector/Financial Accounting)
Chair: Jane Broadbent (Royal Holloway, University of London)
- [K051] Performance Audit, Accountability, and Power: A Fijian Case Study
Nirmala Nath (Massey University)
Karen Van Peursem (Victoria University of Wellington)
Discussant: Jim Haslam (Heriot-Watt University)
- [K108]Are Performance Audits Useful? The EU Experience
Ana Yetano (University of Zaragoza)
Lourdes Torres (University of Zaragoza)
Vicente Pina (University of Zaragoza)
Discussant: Nirmala Nath (Massey University)
- [K139] Reflections upon the Mobilising of Financial Accounting in the Transition to Post-communism: A Hungarian Case Study
Laura Dósa (Former University of Miskolc)
Gizella Dragonya (Heriot-Watt University)
Sonja Gallhofer (Newcastle University)
Jim Haslam (Heriot-Watt University)
Akira Yonekura (Heriot-Watt University)
Discussant: Vicente Pina (University of Zaragoza)
S4: Room 504 (Accounting and Education)
Chair: Satoshi Sugahara (Hiroshima Shudo University)
- [K098] A Classroom Experience in Australian Universities
Grace Wong (RMIT University)
Barry J. Cooper (Deakin University)
Steven Dellaportas (Deakin University)
Discussant: Ann-Christine Frandsen (University of Essex)
- [K082] Dysfunctional Audit Behavior among Accounting Undergraduates During Industrial Training: Case of Halatuju 2 Cohorts
Hashanah Ismail (Universiti Putra Malaysia)
Lee Shu Hui (Universiti Putra Malaysia)
Hifza Rahimah Ibrahim (Universiti Putra Malaysia)
Discussant: Grace Wong (RMIT University)
- [K190] Accounting Knowledge as Lived Experiences and Reflexive Questioning: A Case for Reinventing Undergraduate Accounting Education
Louise Gracia (University of Warwick)
Ann-Christine Frandsen (University of Essex)
Discussant: Hashanah Ismail (Universiti Putra Malaysia)
S4: Room 505 (Financial Accounting)
Chair: Masaki Kusano (Kyoto University)
- [K084] Institutional Investors, Political Connections and Analysts Coverage in Malaysia
Janice How (Queensland University of Technology)
Peter Verhoeven (Queensland University of Technology)
Effiezal Aswadi Abdul Wahab (Curtin University of Technology)
Discussant: Brad Potter (University of Melbourne)
- [K281] The Influence of Board of Commisioners and Audit Committee Effectiveness on Institusional Investors Interest in Family Firms
Nyoman Sedana (Universitas Indonesia)
Ancella Anitawati Hermawan (Universitas Indonesia)
Discussant: Effiezal Aswadi Abdul Wahab (Curtin University of Technology)
- [K160] Application of the Reporting Entity Concept in Australia
Peter Carey (Deakin University)
Brad Potter (University of Melbourne)
George Tanewski (Deakin University)
Discussant: Ancella Anitawati Hermawan (Universitas Indonesia)
S4: Room 401 (Management Accounting)
Chair: Sven Modell (NHH-Norwegian School of Economics)
- [K142] Due-diligence of Private Equity Funds: A Practice Based View
Yesh Nama (Aston Business School)
Alan Lowe (Aston Business School)
Discussant: Chris Durden (James Cook University)
- [K193] Participatory Budgeting: A Bourdieusian Interpretation
Luis Emilio Cuenca Botey (HEC Paris)
Laure Celerier (HEC Paris)
Discussant: Alan Lowe (Aston Business School)
- [K120] Pricing Decisions and the role of Cost Accounting Systems and Cost Information in Tourism Organisations
Peter Lane (James Cook University)
Chris Durden (James Cook University)
Discussant: Takehisa Kajiwara (Kobe Universsity)
S4: Room 402 (Management Accounting)
Chair: Michiyasu Nakajima (Kansai University)
- [K076] A Multiplicity of Management Systems: Performance Measurement Work, Recognition and Accommodation in a Multi-national Corporation
David J. Cooper (University of Alberta)
Mahmoud Ezzamel (Cardiff University)
Keith Robson (Cardiff University)
Discussion: Hirotsugu Kitada (Hosei University)
- [K211] Technological Empowerment: Creating Local Knowledge with Calculating Practice
Hirotsugu Kitada (Hosei University)
Katsuhiko Kokubu (Kobe University)
Tatsumasa Tennojiya (Hiroshima University of Economics)
Discussion: Keith Robson (Cardiff University)
- [K260] Management Accounting Implementation and Engineers' Networking: Mitsubishi Electric,1921-1932
Masafumi Fujino (Nihon University)
Discussant: Yasuhiro Shimizu (Kobe University)
S4: Room 403 (Interdisciplinary/Critical Accounting)
Chair: Deryl Northcott (Auckland University of Technology)
- [K173] Politico-Business Regime and the Accountancy Profession: The Indonesian Accountancy Profession under the New Order (1967-1998)
Yudi Irmawan (Ministry of Finance of Republik Indonesia)
Roszaini Haniffa (Herriot-Watt University)
Mohammad Hudaib (University of Glasgow)
Discussant: Leonardo Rinaldi (Royal Holloway, University of London)
- [K164] Habermas, the Accounting Profession and Accountant-client Relationships: Steering for Sustainability?
Laura J. Spence (Royal Holloway, University of London)
Gloria Agyemang (Royal Holloway, University of London)
Leonardo Rinaldi (Royal Holloway, University of London)
Discussant: Roszaini Haniffa (Herriot-Watt University)
S4: Room 404 (Auditing)
Chair: C. Richard Baker (Adelphi University)
- [K158] Enron Cartoons: Accounting in the Spotlight
Michael John Jones (University of Bristol)
Patricia Stanton (University of Newcastle)
Discussant: Tsunehiko Nakamura (Momoyama Gakuin University)
- [K170] Family Ownership, Auditor Choice and Audit Fees: Evidence from Hong Kong
Adrian C.H. Lei (University of Macau)
Samuel W. K. Lam (University of Macau)
Discussant: Patricia Stanton (University of Newcastle)
- [K115] Expectation Gap on Auditor Liability to Third Parties in China
Yingfa Lu (University of Bristol)
Discussant: Adrian C.H. Lei (University of Macau)
S4: Room 405 (Accounting History)
Chair: Yumiko Sankoji (Wakayama University)
- [K088] Accounting in the Transition from a Medieval to a Modern State: The Case of Spain (1490-1510)
Miguel Carmona (University of Jaen)
Nieves Carrera (IE Business School)
Salvador Carmona (IE Business School)
Discussant: Doris M. Merkl-Davies (Bangor University)
- [K028] The Commodification of Labour: Accounting for Indentured Workers in Fijian Sugar
Plantations 1879-1920
Umesh Sharma (University of Waikato)
Helen Irvine (Queensland University of Technology)
Discussant: Nieves Carrera (IE Business School)
- [K191] Rhetoric and Argument in Richard Pennant's Parliamentary Speeches on the Abolition of the Slave Trade: A Critical Discourse Analysis Approach
Michael J. Jones (University of Bristol)
Doris M. Merkl-Davies (Bangor University)
Discussant: Umesh Sharma (University of Waikato)
14:50-15:10 Coffee
15:10-16:10 Plenary Session 4 (Room 301)
Sustainability and Social Responsibility Reports: Generating Valuable Information, or Not?
Professor Liyan Wang (Peking University)
Chair: Professor Katsuhiko Kokubu (Kobe University)
16:10-16:40 Special Session (Room 301)
Book Launch and the Broadbent and Laughlin Emerging Scholar Award Presentation
Professor Jane Broadbent (Royal Holloway. University of London)
Professor Richard Laughlin (King's College London)
Chair: Professor Lee D. Parker (University of South Australia)
16:40-16:50 Break
16:50-18:20 Parallel Session 5
S5: Room 501 (Social/Environmental Accounting)
Chair: Kimitaka Nishitani (Kobe University)
- [K246] Introducing Material Flow Cost Accounting and Creating Visibility - Analyzing MFCA in Practice Based on a Longitudinal Case Study -
Akira Higashida (Meijo University)
Katsuhiko Kokubu (Kobe University)
Aki Shinohara (J. F. Oberlin University)
Discussant: Stephen Jollands (University of Exeter)
- [K205] Explaining Social Reporting of State-owned Enterprises in China: A Market Economy with Socialist Characteristics
Jenny J.Q. Guan (University of Macau)
Carlos Noronha (University of Macau)
Michael E. Tayles (University of Hull)
Discussant: Akira Higashida (Meijo University)
- [K300] Investigating the Role of Stand-alone Sustainability Reports
Stephen Jollands (University of Exeter)
Chris Akroyd (Oregon State University)
Norio Sawabe (Kyoto University)
Discussant: Carlos Noronha (University of Macau)
S5: Room 502 (Social/Environmental Accounting)
Chair: Carol Tilt (Flinders University)
- [K237] Factors Influencing the Use of the World Wide Web's Potential for Sustainability Communication: An Extension to Stakeholder and Legitimacy Perspectives
Sumit K. Lodhia (University of South Australia)
Discussant: Vijaya S Murthy (University of Sydney)
- [K100] Disclosure Effects, Carbon Emissions and Corporate Value
Tomoki Oshika (Waseda University)
Chika Saka (Kwansei Gakuin University)
Discussant: Sumit K. Lodhia (University of South Australia)
- [K166] A Meta analysis of Two Decades of Sustainability Accounting Literature: Observations and Future Directions
Vijaya S Murthy (University of Sydney)
Cristiana Parisi (Copenhagen Business School)
Discussant: Tomoki Oshika (Waseda University)
S5: Room 503 (Public Sector Accounting)
Chair: Ana Yetano (University of Zaragoza)
- [K203] Re-examining the Financial Returns from New Zealand's SOE Sector: Re-evaluating Privatisation
Belinda Luke (Queensland University of technology)
Discussant: Deryl Northcott (Auckland University of Technology)
- [K159] Factors Affecting Financial Condition of Local Government in Indonesia
Irwan Taufiq Ritonga (Unversitas Gadjah Mada)
Colin Clark (Victoria University)
Guneratne Wickremasinghe (Victoria University)
Discussant: Belinda Luke (Queensland University of Technology)
- [K118] Problematising Public Sector Performance: The Benefits of a "Flesh and Blood" Approach
Shilinka Smith (Auckland University of Technology)
Deryl Northcott (Auckland University of Technology)
Discussant: Irwan Taufiq Ritonga (Unversitas Gadjah Mada)
S5: Room 504 (Accounting and Risk Management)
Chair: Charl de Villiers (University of Waikato)
- [K284] The Culturally Embedding of Risk Management - A Case Study Research of Sparta Rotterdam
Rieuwert Hammerstein (University of Amsterdam Business School)
Rui Vieira (University of Amsterdam Business School)
Brendan O'Dwyer (University of Amsterdam Business School)
Discussant: Helen Irvine (Queensland University of Technology)
- [K255] Risk Imbalances: In Search of an Alternative Risk Management Framework
Christopher Humphrey (University of Manchester)
Chu Yeong Lim (Singapore Management University)
Margaret Woods (Aston University)
Discussant: Rui Vieira (University of Amsterdam Business School)
- [K050] Communicating the Impact of the Global Financial Crisis in Annual Reports: A Study of Australian NGOs
Helen Irvine (Queensland University of Technology)
Kshitij Khanna (Queensland University of Technology)
Discussant: Margaret Woods (Aston University)
S5: Room 505 (Interdisciplinary/Critical Accounting)
Chair: Doris M. Merkl-Davies (Bangor University)
- [K184] Immigration and Neo-liberalism: Three Stories and Counter Accounts
Cheryl R. Lehman (Hofstra University)
Marcia Annisette (York University)
Gloria Agyemang (Royal Holloway, University of London)
Discussant: Rajni Mala (Macquarie University)
- [K049] The Implication of Corporate Reporting in Migration from Defined Benefit to Defined Contribution Pension Schemes
Jairos Josiah (University of Westminster)
Orla Gough (University of Westminster)
Jim Haslam (Heriot-Watt University)
Neeta Shah (University of Westminster)
Discussant: Cheryl R. Lehman (Hofstra University)
- [K177] An Empirical Investigation of the Influence of Back-translation and Context on Accounting
Judgement: Evidence from China
Peipei Pan (Macquarie University)
Chris Patel (Macquarie University)
Rajni Mala (Macquarie University)
Discussant: Jim Haslam (Heriot-Watt University)
S5: Room 401 (Social/Environmental Accounting)
Chair: Mohammad Badrul Haider (Kobe University)
- [K135] Progress toward Institutinalising Field-wide Water Efficiency Change
Matthew Egan (University of Sydney)
Discussant: Brad Potter (University of Melbourne)
- [K145] Banking for the Common Good: A Case Study
Adele Caldarelli (Universita degli Studi di Napoli Federico II)
Clelia Fiondella (Seconda Universita di Napoli)
Marco Maffei (Universita degli Studi di Napoli Federico II)
Rosanna Spano (Universita degli Studi di Catanzaro Magna Graecia)
Claudia Zagaria (Universita degli Studi di Napoli Federico II)
Discussant: Matthew Egan (University of Sydney)
- [K185] Corporate Social Investment through Integrated Reporting: Critical Issues
Brad Potter (University of Melbourne)
Prakash J. Singh (University of Melbourne)
Jodi York (University of Melbourne)
Discussant: Rosanna Spano (Universita degli Studi di Catanzaro Magna Graecia)
S5: Room 402 (Management Accounting)
Chair: Yutaka Kato (Doshisha University)
- [K157] From Cost Allocations to Cost Savings: Post-Panoptic Tendencies in Sri Lankan Healthcare and the Making of a Neoliberal State
Danture Wickramasinghe (University of Glasgow)
Discussant: TBA
- [K023] Fabricating an S&OP Process: Accounting as Matters of Concern and a Poincare Disk
Lichen Alex Yu (Copenhagen Business School)
Discussant: Danture Wickramasinghe (University of Glasgow)
- [K040] Rhetorics and the Fate of Budgeting
Vassili Joannides (Grenoble Ecole de Management)
Nicolas Berland (Universite Paris Dauphine)
Yves Levant (Skema Business school)
Discussant: Lichen Alex Yu (Copenhagen Business School)
S5: Room 403 (Financial Accounting)
Chair: Shin'ya Okuda (Osaka Gakuin Univerisity)
- [K061] Additional Information Increases Uncertainty in the Securities Market: Using Both Laboratory and fMRI experiments
Hidetoshi Yamaji (Kobe University)
Masatoshi Gotoh (Kobe University)
Yoshinori Yamakawa (NTT Data Institute of Management Consulting)
Discussant: Norio Sawabe (Kyoto University)
- [K147] The Effect of Financial Accounting Performance Following Mergers and Acquisitions on the Firm Value
Edwin Yonathan (Universita Indonesia)
Ancella Anitawati Hermawan (Universita Indonesia)
Discussant: TBA
S5: Room 404 (Financial Accounting)
Chair: Akihiro Noguchi (Nagoya University)
- [K123] Agency, Leverage Policy and Tax Aggressiveness during Transition Period:
Okta S. Hartadinata (Universitas Airlangga)
Elvia R. Shauki (University of South Australia)
Discussant: Tadao Suzuki (Fukushima College)
- [K258] A Mathematical Approach for Information Disclosure and an Application to Establishment of the Regulatory System for Safety Management
Tadao Suzuki (Fukushima College)
Kenji Shiba (Kansai University)
Masumi Nakashima (Fukushima College)
Discussant: Akihiro Noda (Tokyo City University)
S5: Room 405 (Accounting information and Management Accounting)
Chair: Hiroshi Fukuda (Hosei University)
- [K109] A Critical Review of Empirical Studies on the Communication Skills of Accountants
Harshini Siriwardane (James Cook University)
Chris Durden (James Cook University)
Discussant: Thu T Nguyen (Griffith University)
- [K226] Information for Investors on Japanese Companies' Websites
Rie Kang (Aoyama Gakuin University)
Discussant: Chris Durden (James Cook University)
- [K266] Reward Systems, MAS Information and Managerial Performance: The Impact of Ownership Type
Thu T Nguyen (Griffith University)
Lokman Mia (Griffith University)
Allen Huang (Griffith University)
Discussan: Rie Kang (Aoyama Gakuin University)
Day 3: July 28th (Sunday)
9:00- Registration
9:30-11:00 Parallel Session 6
S6: Room 501 (Social/Environmental Accounting)
Chair: Chika Saka (Kwansei Gakuin University)
- [K229] Metaconversations in Creating Sustainability Reporting
Janet Luft Mobus (Pacific Lutheran University)
Discussant: Anna L. Rowe (Curtin University)
- [K223] Motivation of Corporate Managers for Social Responsibility-Related Governance Disclosure: Evidence from Bangladesh
Yousuf Kamal (RMIT University)
Craig Deegan (RMIT University)
Discussant: Janet Luft Mobus (Pacific Lutheran University)
- [K232] A Managerial Perspective of Corporate Social and Environmental Responsibility (CSER) Reporting: Evidence from a Developing Country
Md. Moazzem Hossain (Curtin University)
Anna L. Rowe (Curtin University)
Mohammad Quaddus (Curtin University)
Discussant: Yousuf Kamal (RMIT University)
S6: Room 502 (Social/Environmental Accounting)
Chair: Gloria Agyemang (Royal Holloway, University of London)
- [K121] Disclosures of Social Value Creation: A Case Study of Three Global Social Enterprises
Muhammad Azizul Islam (Queensland University of Technology)
Discussant: Hui Situ (Flinders University)
- [K172] A Functionalist Perspective of Environmental Disclosure and Accountability
Jeffrey Faux (University of Ballarat)
Discussant: Muhammad Azizul Islam (Queensland University of Technology)
- [K104] Understanding the Chinese Government's Influence on Corporate Environmental Reporting of Chinese Firms
Hui Situ (Flinders University)
Carol A Tilt (Flinders University)
Pi-Shen Seet (Flinders University)
Max Smith (Flinders University)
Discussant: Jeffrey Faux (University of Ballarat)
S6: Room 503 (Public Sector Accounting)
Chair: Kerry Jacobs (Australian National University)
- [K137] Sustainability Reporting in the Italian Public Sector: Motives and Influences
Federica Farneti (Bologna University)
Hussain G. Rammal (University of South Australia)
Discussant: Nacanieli Rika (Australian National University)
- [K297] Investigating the Link between Stakeholder Type and Strategic Responses to Institutional Pressures: Combining the Mitchell Et Al. (1997) and the Oliver (1991) Models: Public Sector Context
Grainne Oates (Swinburne University of Technology)
Discussant: Federica Farneti (Bologna University)
- [K301] Reputational Risk and Environmental Performance Auditing
Nacanieli Rika (Australian National University)
Discussant: Grainne Oates (Swinburne University of Technology)
S6: Room 504 (Public Sector/NGO accounting)
Chair: Helen Irvine (Queensland University of Technology)
- [K078] The Ideological Foundations of Government Funding of Australian Schools: Implications for Public Accountability and the Not-for-profit Sector
Janet Mack (Queensland University of Technology)
Discussant: James Guthrie (Macquarie University and Bologna University)
- [K245] Organisational Identity, Identification and Accounting: An Empirical Study in a Museum Railway
Kelum Jayasinghe (University of Essex)
Teerooven Soobaroyen (University of Southampton)
Dennis Thomas (Aberystwyth University)
Discussant: Janet Mack (Queensland University of Technology)
- [K202] Communicating Change in the Australian Higher Education System: Bill's Story
Suzanne Ryan (University of Newcastle)
James Guthrie (Macquarie University and Bologna University)
Discussant: Teerooven Soobaroyen (University of Southampton)
S6: Room 505 (Accounting and Governance)
Chair: Atsuo Mukoyama (Osaka City University)
- [K010] A Typology for Exploring the Quality of Explanations for Non-compliance with UK Corporate Governance Regulations
Philip J. Shrives (Northumbria University)
Niamh M. Brennan (University College Dublin)
Discussant: Mahmud Al Masum (University of Adelaide)
- [K271] Accounting and Governance Complexities in Public Private Joint Ventures: A UK Health Sector Case Study
Cletus Agyenim-Boateng (Manchester Business School)
Anne Stafford (Manchester Business School)
Pam Stapleton (Manchester Business School)
Discussant: Niamh M. Brennan (University College Dublin)
- [K178] A Diagnostic View of the Interface between Corporate Governance and Financial Reporting Practice: Evidence from an Emerging Economy
Mahmud Al Masum (University of Adelaide)
Lee D. Parker (University of South Australia)
Discussant: Pam Stapleton (Manchester Business School)
S6: Room 401 (Social/Environmental Accounting)
Chair: Liyan Wang (Peking University)
- [K198] Determinants of Narrative Content of Sustainability Reporting by Japanese Companies
Yuriko Nakao (Kwansei Gakuin University)
Kimitaka Nishitani (Kobe University)
Katsuhiko Kokubu (Kobe University)
Discussant: Shoji Oka (Kansai University)
- [K112] Green Supply Chain Management and CO2 Emissions Performance in Japanese Manufacturing Firms
Kimitaka Nishitani (Kobe University)
Katsuhiko Kokubu (Kobe University)
Takehisa Kajiwara (Kobe University)
Discussant: Liyan Wang (Peking University)
- [K276] MFCA Management as Sustainable Management
Michiyasu Nakajima (Kansai University)
Asako Kimura (Kansai University)
Shoji Oka (Kansai University)
Discussant: Kimitaka Nishitani (Kobe University)
S6: Room 402 (Management Accounting)
Chair: Zahirul Hoque (La Trobe University)
- [K124] The Paradox of Management Control (PMC)
Marcelo F. G. Barroso (University of São Paulo)
Fábio Frezatti (University of São Paulo)
Discussant: M. Junaid Ashraf (Lahore University of Management Sciences)
- [K287] A Longitudinal Study of A Performance Management System in a UK Prison.
Christine Cooper (University of Strathclyde)
Joanne Johnston (University of Strathclyde)
Discussant: Marcelo F. G. Barroso (University of São Paulo)
- [K208] Dualism VS Duality: Morphogenetic Approach
A Realist Alternative for Management Accounting Research
M. Junaid Ashraf (Lahore University of Management Sciences)
Shahzad Uddin (University of Essex)
Discussant: Christine Cooper (University of Strathclyde)
S6: Room 403 (Interdisciplinary/Critical Accounting)
Chair: Shinji Horiguchi (Kobe University)
- [K282] Women as a Driver for Social Change: Rethinking Women's Advancement in the Accounting Profession by Reference to Their Experience in Japan
Naoko Komori (Sheffield University)
Discussant: Pala Molisa (Victoria University of Wellington)
- [K221] The Future Women Want' - Gender Equality and Sustainable Development: Towards an Agenda for Accounting Research
Kathryn Haynes (Newcastle University)
Alan Murray (University of Winchester)
Discussant: Naoko Komori (Sheffield University)
- [K251] Accounting for Pornography, Prostitution and Patriarchy
Pala Molisa (Victoria University of Wellington)
Discussant: Kathryn Haynes (Newcastle University)
S6: Room 404 (Intellectual Capital and Risk Management)
Chair: Chris van Staden (University of Canterbury)
- [K113] The Hitchhiker's Guide to Intellectual Capital
John Dumay (University of Sydney Business School)
Discussant: Manzurul Alam (Murdoch University)
- [K014] Intellectual Capital Disclosures in Islami Bank Bangladesh: A Longitudinal Study (1983-2010)
Ataur Belal (Aston University)
Mohobbot Ali (University of Canberra)
Discussant: John Dumay (University of Sydney Business School)
- [K249] With All the Good Intensions: A Case Study of a Failure in Enterprise Risk Management
Janek Ratnatunga (University of South Australia)
Manzurul Alam (Murdoch University)
Discussant: Mohobbot Ali (University of Canberra)
S6: Room 405 (Financial Accounting)
Chair: Leonardo Rinaldi (Royal Holloway, University of London)
- [K018] Accounting Regulation Actors and Hong Kong Culture
Anthony Moung Yin Chan (Ryerson University)
Discussant: Ersa Tri Wahyuni (University of Manchester)
- [K093] Institutional Logics in Global Accounting Standard Setting
Masatsugu Sanada (Osaka City University)
Discussant: Anthony Moung Yin Chan (Ryerson University)
- [K195] The Role of Institutional Entrepreneur in IFRS Diffusion: The Case Study of IFRS Convergence in Indonesia
Ersa Tri Wahyuni (University of Manchester)
Discussant: Masatsugu Sanada (Osaka City Universsity)
11:00-11:20 Coffee
11:20-12:20 Plenary Session 5 (Room 301)
Historiography for Accounting: Methodological Contributions, Contributors and Thought Patterns: 1983 to 2012
Professor Garry Carnegie (RMIT University)
Chair: Professor Masayoshi Noguchi (Kobe University)
12:20-13:20 Lunch
(Reception Hall)
13:20-14:50 Parallel Session 7
S7: Room 501 (Social/Environmental Accounting)
Chair: Craig Deegan (RMIT University)
- [K167] Corporate Governance and Corporate Social Responsibility: A Critical Review
Kathyayini Rao (Flinders University)
Carol A. Tilt (Flinders University)
Discussant: Ben Jacobsen (James Cook University)
- [K044] The Use of Action Research to Promote Corporate Social Responsibility
C. Richard Baker (Adelphi University)
Discussant: Kathyayini Rao (Flinders University)
- [K029] Accountability on Climate Change: The Role of SRI Corporate Engagement
Ben Jacobsen (James Cook University)
Discussant: C. Richard Baker (Adelphi University)
S7: Room 502 (Social/Environmental Accounting)
Chair: Kentaro Azuma (Ristumeikan University)
- [K154] Do Prior Investor Perceptions Mitigate the Adverse Impact of Natural Disasters on Utility Share Prices? The Case of Fukushima
Annika Beelitz (Bangor University)
Lynn Hodgkinson (Bangor University)
Discussant: Charles H. Cho (ESSEC Business School)
- [K209] Creating Numbers: Carbon and Capital Investment
Gillian M. Vesty (RMIT University)
Abby Telgenkamp (ANZ Bank)
Discussant: Annika Beelitz (Bangor University)
- [K214] Does Today's CSR Disclosure Differ from the Disclosure of the 1970s? An Empirical Analysis
Charles H. Cho (ESSEC Business School)
Giovanna Michelon (University of Exeter)
Dennis M. Patten (Illinois State University)
Robin W. Roberts (University of Central Florida)
Discussant: Gillian M. Vesty (RMIT University)
S7: Room 503 (Public Sector Accounting)
Chair: Kenji Shiba (Kansai University)
- [K155] New Public Financial Management in Indonesia (1999 - 2012): Confusions in Implementation
Tri Jatmiko Wahyu Prabowo (Macquarie University)
Philomena Leung (Macquarie University)
James Guthrie (Macquarie University)
Discussant: Pawan Adhikari (University of Essex)
- [K037] Public Sector Accounting and Accountability in Tanzania
Andrew Goddard (University of Southampton)
Mussa Assad (University of Dar es Salaam)
Tausi Ally Mkasiwa (University of Dar es Salaam)
Siasa Issa (University of Dar es Salaam)
Discussant: Tri Jatmiko Wahyu Prabowo (Macquarie University)
- [K180] Agential Conflicts and Accounting Reforms in 'Less Developed Countries': The Case of the Nepalese Central Government
Pawan Adhikari (University of Essex)
Kelum Jayasinghe (University of Essex)
Discussant: Andrew Goddard (University of Southampton)
S7: Room 504 (Financial Accounting)
Chair: Yoshinori Shimada (Hitotsubashi University)
- [K046] Stock Liquidity and the Pricing of Earnings: A Comparison of China's Floating and Non-floating shares
Jiwei Wang (Singapore Management University)
Hongqi Yuan (Fudan University)
Discussant: Mary L.P. Chai (University of Macau)
- [K235] Family Firms, Accounting Conservatism, and Information Asymmetry: Evidence from Japan
Keiichi Kubota (Chuo University)
Hitoshi Takehara (Waseda University)
Discussant: Jiwei Wang (Singapore Management University)
- [K227] The End Justifies the Means? Signaling Effect of How and Where to List
Mary L.P. Chai (University of Macau)
Virginia M.C. Lau (University of Macau)
Kitty F. Xie (University of Macau)
Discussant: Hitoshi Takehara (Waseda University)
S7: Room 505 (Public Sector/NGO Accounting)
Chair: Christine Cooper (University of Strathclyde)
- [K304] Beneficiary Accountability in NGOs: Can It Be Better in Donor Funded -projects as Compared to Non-donor Funded Projects?
Mohammed Mohi Uddin (Aston University)
Ataur Rahman Belal (Aston University)
Discussant: Carolyn J. Cordery (Victoria University of Wellington)
- [K152] Financial Accountability of South Australian Independent Schools to External Stakeholders
Nicole D. Moschakis (The University of Adelaide Business School)
Discussant: Ataur Rahman Belal (Aston University)
- [K131] How Does Diversity Impact Accountability in the NGO Sector?
Carolyn J. Cordery (Victoria University of Wellington)
Dalice Sim (Victoria University of Wellington)
Discussant: Nicole D. Moschakis (The University of Adelaide Business School)
S7: Room 401 (Social/Environmental Accounting)
Chair: Yasushi Onishi (Kansai University)
- [K303] Corporate Environmental Performance: Determinants and Real Effects
Lewis H.K. Tam (University of Macau)
Kangkang Fu (Nanyang Technological University)
Xin Chang (Nanyang Technological University)
Discussant: Wei Qian (University of South Australia)
- [K248] Value Added Information as Part of Sustainability Reporting - Initial International Insights
Chris van Staden (University of Canterbury)
Axel Haller (University of Regensburg)
Cristina Landis (University of Regensburg)
Discussant: Lewis H.K. Tam (University of Macau)
- [K270] Perform to Disclose or Disclose to Perform: Which Drives Which?
Wei Qian (University of South Australia)
Stefan Schaltegger (University of Leuphana)
Discussant: Chris van Staden (University of Canterbury)
S7: Room 402 (Management Accounting)
Chair: Asako Kimura (Kansai University)
- [K207] Managing Change Decisions in a Construction Project
Rosliza Mat-Zin (Universiti Utara Malaysia)
Discussant: Norio Sawabe (Kyoto University)
- [K243] Scripting the Profession - Professional Role Scripting as Institutional Work Carried Out by Members of Voluntary Professional Associations
Lukas Goretzki (University of Innsbruck)
Sebastian D. Becker (HEC Paris)
Discussant: Rosliza Mat-Zin (Universiti Utara Malaysia)
- [K273]Responsibility Accounting System as a Belief System
Norio Sawabe (Kyoto University)
Discussant: Sebastian D. Becker (HEC Paris)
S7: Room 403 (Interdisciplinary/Critical Accounting)
Chair: Marcia Annisette (York University)
- [K038] Accountability Failures in an ITaukei Corporation: The Case for a Fiji Provincial Company
Masilina Tuiloa Rotuivaqali (University of The South Pacific)
Michael White (University of The South Pacific)
Discussant: Eagle Zhang (University of Sydney)
- [K149] Everything Must Change,- So Nothing Changes: IFRS 8 for Nothing?
Yves Levant (University of Pau/SKEMA Business School)
Nicolas Berland (University Paris-Dauphine)
Dragos Zelinschi (University of Nantes)
Discussant: Masilina Tuiloa Rotuivaqali (University of The South Pacific)
- [K092] Exploring the Discursive Construction of Fair Value Accounting in China
Eagle Zhang (University of Sydney)
Jane Andrew (University of Sydney)
Discussant: Yves Levant (University of Pau/SKEMA Business School)
S7: Room 404 (Auditing)
Chair: Gil S. Bae (Korea University)
- [K125] Do Audit Partners' Market Shares in an Industry Still Capture Audit Partner Industry Expertise in a Mandatory Audit Partner Rotation Regime? Evidence from the Banking Industry in Taiwan
Wuchun Chi (National Chengchi University)
Hsiumei Liao (Ming Chuan University)
Hong Xie (University of Kentucky)
Discussant: Dorota Dobija (Kozminski University)
- [K140] The Determinants of Internal Controls System and Audit Quality -Evidence from Japan-
Shin'ya Okuda (Osaka Gakuin University)
Masumi Nakashima (Fukushima College)
Takashi Sasaki (Hitotsubashi Univerisity)
Ryosuke Nakamura (Teikyo University)
Discussant: Wuchun Chi (National Chengchi University)
- [K101] Extended Audit Reporting. An Insight from the Auditing Profession in Poland
Dorota Dobija (Kozminski University)
Iwona Cieślak (Kozminski University)
Katarzyna Iwuć (BDO Numerica Poland)
Discussant: Shin'ya Okuda (Osaka Gakuin University)
14:50-15:10 Coffee
15:10-16:10 Parallel Session 8
S8: Room 501 (Social/Environmental Accounting)
Chair: Akira Higashida (Meijo University)
- [K302] The Access to Medicine Index: Reconciling Medicine as a Product and Medicine as a Right
Afshin Mehrpouya (HEC Paris)
Rita Samiolo (London School of Economics and Political Science)
Discussant: Abdullah Alsaadi (Umm Al-Qura University)
- [K222] Corporate Social Responsibility, Shariah-Compliant and Earnings Management
Abdullah Alsaadi (Umm Al-Qura University)
Aziz Jaafar (Bangor University)
M. Shahid Ebrahim (Bangor University)
Discussant: Afshin Mehrpouya (HEC Paris)
S8: Room 502 (Management Accounting)
Chair: Takaharu Kawai (Doshisha University)
- [K089] Management Control Systems and Research Management within Universities
Gloria Agyemang (Royal Holloway, University of London)
Jane Broadbent (Royal Holloway, University of London)
Discussant: Basil Tucker (University of South Australia)
- [K126] Same Play, Different Actors? Comparing the Research-practice Gap in Management Accounting in Australia and Germany
Basil Tucker (University of South Australia)
Stefan Schaltegger (Leuphana University)
Discussant: Gloria Agyemang (Royal Holloway, University of London)
S8: Room 503 (Financial Accounting)
Chair: Tatsuhiko Tashiro (Meijo University)
- [K033] A Theoretical Framework to Examine the Judgment Process of Accountants
Foo Yin Fah (Sunway University)
Jeffrey Faux (University of Ballarat)
Discussant: Kathleen Herbohn (University of Queensland)
- [K132] Work-Lifestyle Choices in Professional Accountancy Firms: The Road to Partnership
Elizabeth Gammie (Robert Gordon University)
Kathleen Herbohn (University of Queensland)
Rosalind Whiting (University of Otago)
Discussant: Foo Yin Fah (Sunway University)
S8: Room 504 (Auditing/Financial Accounting)
Chair: Cheryl S. McWatters (University of Ottawa)
- [K065] The Regulation of Statutory Auditors in Advanced Capitalism
C. Richard Baker (Adelphi University)
Jean Bedard (University Laval)
Christian Prat dit Hauret (University of Bordeaux IV)
Discussant: Masaki Kusano (Kyoto University)
- [K094] Financial Crisis and Legitimacy of Global Accounting Standards
Masaki Kusano (Kyoto University)
Masatsugu Sanada (Osaka City University)
Discussant: C. Richard Baker (Adelphi University)
S8: Room 401 (Interdisciplinary/Critical Accounting)
Chair: Keith Hoskin (University of Essex)
- [K058] Lobbying on Accounting Standard Setting in the Parliamentary Environment of Germany
Sebastian Hoffmann (HHL Leipzig Graduate School of Management)
Hennig Zülch
Discussant: Renata Stenka (University of Reading)
- [K272] Rhetoric in International Standard Setting Process: Constructing Accounting Reality
Renata Stenka (University of Reading)
Discussant: Sebastian Hoffmann(HHL Leipzig Graduate School of Management)
S8: Room 402 (Public Sector Accounting)
Chair: Masahiro Fujino (Nihon University)
- [K181] School Business: The Academies Programme
Anne Stafford (Manchester Business School)
Pamela Stapleton (Manchester Business School)
Discussant: Rasheed A. Tiamiyu (The Polytechnic, Ibadan)
- [K043] Poor Accountability in Public Sector as a Suspect of the Claim of Inadequate Funding of Tertiary Education in Oyo State, Nigeria
Rasheed A. Tiamiyu (The Polytechnic, Ibadan)
Discussant: Pamela Stapleton (Manchester Business School)
S8: Room 403 (Accounting History)
Chair: Eiichiro Kudo (Kumamoto Gakuen University)
- [K074] Ideology Diffusion and the Role of Accounting: A Gramscian Approach to Understanding China's Transition from 1949 to 1957
Lina Xu (University of Wollongong)
Corinne Cortese (University of Wollongong)
Eagle Zhang (University of Sydney)
Discussant: Masayoshi Noguchi (Kobe University)
- [K165] Accounting for Dissolution: The Case of Japanese Mining Corporations 1946-1950
Masayoshi Noguchi (Kobe University)
Yasuhiro Shimizu (Kobe University)
Tsunehiko Nakamura (Momoyama Gakuin University)
Discussant: Eagle Zhang (University of Sydney)
16:10-16:20 Break
16:20-17:20 Plenary Session 6 (Room 301)
Restructuring Process and the Role of Accounting System after the Devastating Tsunami
Professor Ikuko Sasaki (Tohoku Gakuin University)
Chair: Professor Katsuhiko Kokubu (Kobe University)
17:20-17:30 Closing Session
19:00- Banquet
(Kobe Portopia Hotel, 1st Floor, Room Ohwada)
Open at 18:30 and Welcome Drink Available
Performance:
Kobe University Japanese Traditional Music Club
OSK Nippon Revue