Call for Papers, 2024 Annual Conference for Asia-Pacific Management Accounting Association
Asia-Pacific Management Accounting Association
Call for Papers
(March 1, 2024 Issue)
2024 Annual Conference of
Asia-Pacific Management Accounting Association
APMAA 2024 (Asia-Pacific Management Accounting Association) (s-ueno.sakura.ne.jp)
Contents:
pp.2- Call for Papers: Academic Paper Sessions: Details the process and submission
requirements.
pp.8- Call for Papers: Doctoral Colloquium Sessions: Specifically caters to doctoral students
later in their studies, offering information on submitting research papers.
pp.11- Reference: "Review Questions" for Academic Papers: Provides questions intended to
help authors assess and improve the quality of their academic papers.
APMAA 2024 Annual Conference
Theme: Management Accounting: A Decision-Support Tool
for Sustainable Development and Digitalization of Business Processes
Venue: Vietnam National University-Hanoi
Conference Date (Tentative): 28 (Monday) - 31 (Thursday) October 2024 (tentative)
Vietnam National University, Hanoi
THINGS TO KNOW BEFORE YOU GO TO HANOI - YouTube
VIETNAM Travel Guide - [Hanoi, Ha Long Bay, Nha Trang & more] - YouTube
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Call for Papers, 2024 Annual Conference for Asia-Pacific Management Accounting Association
The 2024 Annual Conference of the Asia-Pacific Management Accounting Association
(APMAA 2024) is set to be held at Vietnam National University-Hanoi, Vietnam, from October 28
(Monday) to October 31 (Thursday), 2024. This year, we are pleased to offer the conference in a
hybrid format. The conference theme is "Management Accounting: A Decision-Support Tool for
Sustainable Development and the Digitalization of Business Processes." As is customary, APMAA
2024 encompasses diverse subject areas, welcoming manuscripts covering a wide range of accounting
topics. We enthusiastically invite potential authors to contribute their research products, playing a
pivotal role in shaping the program of the 2024 conference.
Summary Program (October 28-31, 2024) (tentative)
Day 1 (Monday, October 28): Doctoral Student Sessions ( for the later-stage doctoral students
and Ph.D. candidates), Doctoral Seminar, Board of Directors Meeting
Day 2 (Tuesday, October 29): Plenary Session, Academic Paper Sessions
Day 3 (Wednesday, October 30): Academic Paper Sessions, 2-3 Forums
Day 4 (Thursday, October 31): Company and Cultural Visits
1. Call for Papers: Academic Paper Sessions
The central focus of APMAA's annual conferences consistently revolves around the academic paper
sessions. Like past years, the 2024 academic paper sessions aim to encompass various subject areas,
inviting manuscripts on almost any accounting topic (see "Primary and secondary subject areas of
the Academic Paper Sessions" below). Authors are encouraged to submit manuscripts with either a
theoretical or practice-oriented orientation. APMAA eagerly awaits high-quality submissions,
embracing empirical, experimental, or theoretical works.
Important Date for Authors (tentative)
The manuscript submission site, Conference Management Toolkit - Login
(microsoft.com), opens.
Deadline for manuscript submissions
Registration/Fee payment site opens.
Notification about acceptance/rejection
Proceedings paper submission deadline
Registration deadline for the accepted authors
Book of Abstracts completion
Completion of a tentative program
Proceedings Book completion
Rehearsal for presenters, moderators, and discussants
Academic Paper Sessions
May 1
July 15
August 1
September 1
September 15
September 16
September 16
October 5
October 5
October 17-19
October 29-30
Below is an excerpt from the 2024 Guidelines for Authors (Formatting and Template), last
edited on February 27, 2024 (APMAA (Asia-Pacific Management Accounting Association) 2024
Annual Conference (s-ueno.sakura.ne.jp).
1. All submitted manuscripts should report original, unpublished research results.
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Call for Papers, 2024 Annual Conference for Asia-Pacific Management Accounting Association
2. The official language of APMAA 2024 is English in both writing and presentation. If English is not
your mother tongue (first language), check your draft using a professional editor and/or with a spellingand grammar-matching application such as Grammarly before submitting your manuscript. You can
download a free version of this application on a webpage and install it on your PC. If your document
is hard to read, we will decline it before sending it to our reviewer (Desk Reject).
3. Manuscripts should follow the structure of a traditional research paper, i.e., you will need to
adjust your document to the academic format (If not, Desk Reject). An empirical research paper's
typical organization is Title, Abstract, Introduction, Literature Review, Methodology, Results,
Discussion, Conclusion, and References.
4. Use Times New Roman font with font size 12, page size A4, and single-spaced
5. Abstract should be 200-300 words and placed preceding the text. The text should be over 5,000
but usually not exceed 10,000 words (If not, Desk Reject). Show five keywords below the abstract.
6. The cover page should contain the title of the paper, the author's name (first name, initial(s), and
family name), position, and affiliation (capitalize the first character of each Word). Also, it contains
email addresses. Please indicate the corresponding author and add his/her phone number.
7. To promote anonymous review, authors should not identify themselves directly or indirectly in their
writing.
8. A Single author should not use the pronoun "we." Referencing should follow the APA style (APA
Style; https://apastyle.apa.org/).
9. Each author registering for the conference is limited to two (2) full-length paper submissions
(including co-author papers) for the Academic Paper Sessions.
10. Authors who received a "Minor Revision" or "Major Revision" notification are expected to
resubmit their revised (final) manuscripts before a specified date (the temporal deadline is August 20)
to get an "Accept" notification by September 1. Our review team engages in review on a first-comefirst-served basis.
11. All authors of accepted manuscripts must complete and submit their camera-ready papers for
inclusion in the "Proceedings" and abstracts for the "Book of Abstracts" before the due date
(Sep.15, 2024). Authors can choose a "full-length paper" or "executive summary" submission for
the conference proceedings, although we recommend submitting a full-length paper.
Executive summaries are more extended than abstracts, running 3–7 pages (around 1500-2,000 words).
They summarize the research output's purpose, methods, results, and conclusions so that someone who
reads only the summary can understand the research.
12. To attend and present their papers, the presenter (the first author) must register (pay the
participation fee) for the Conference before September 16, 2024.
Paper Submission to the "APMAA2024" CMT Site
https://cmt3.research.microsoft.com/APMAA2024.
APMAA 2024 employs the Conference Management Toolkit (CMT) that Microsoft Corporation
provides to manage submitted papers.
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Call for Papers, 2024 Annual Conference for Asia-Pacific Management Accounting Association
If you are new to CMT, please create your account by registering your ID (Email) and Password in
the CMT system (Conference Management Toolkit - Create New Account (microsoft.com)) before
submitting your paper. If you have a CMT account, there is no need to make a new account. You can
log in to CMT with this account at Conference Management Toolkit - Login (microsoft.com).
Please click "Create new submission" in your Author console and select "Academic Paper Sessions.
MS-CMT Structure of the "APMAA2024" Conference Management Toolkit - Author Console
(microsoft.com)
(Track 1) Academic Paper Sessions → Primary subject areas (14) → Secondary subject areas
(Track 2) Doctoral Colloquium Paper Sessions (for Research Papers)
(Track 3) Other (Speakers for Plenary sessions, Forum, and Doctoral-seminar)
(Track 4) Organizer's Practice (Soley for the use of the Organizer)
Edit the "Create New Submission" page and submit your manuscript. Please select an appropriate
subject area by clicking a primary subject area button for an Academic Paper Sessions paper. We
recommend you click a secondary subject area button when you find an additional relevant area.
Please ensure your submission meets the conference's guidelines for accepting scholarly papers.
Also, ensure that your manuscript aligns with the Review Questions provided at the end of this
document during its development and before submission to CMT. We will open the submission site
on May 1, 2024. The Paper Submission Deadline is July 15, 2024.
Why do we need your primary and secondary subject area information?
We will use the primary and secondary subject areas you report when assigning your paper to a
specific session and editing the Academic Paper Sessions' program and schedule.
Primary and secondary subject areas of the Academic Paper Sessions
This year's academic paper sessions offer a comprehensive range of subject areas, welcoming
manuscripts on diverse accounting topics outlined in the "Primary and Secondary Subject Areas of
the Academic Paper Sessions" document. Aligning with the conference theme of "Management
Accounting: A Decision-Support Tool for Sustainable Development and the Digitalization of
Business Processes," the 01 subject area has been updated to reflect this central focus. Authors are
encouraged to submit papers employing various methodologies, including empirical (case studies,
surveys, interviews, observations), quantitative (modeling, simulations, statistical analysis), or
conceptual (literature review, theoretical analysis, conceptual modeling) approaches.
01. Management Accounting: A Decision-Support Tool for Sustainable Development and the
Digitalization of Business Processes (accommodate a Conceptual, Empirical, Quantitative study)
• Building digital competencies for sustainability
• Information management and analytics for sustainability
• Management accounting for sustainable development and digitalization
• Sustainable decision-support systems in management accounting
• Sustainable business performance measurement in management accounting
02. Cost Management and Manufacturing Industries
• Cost accounting
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Call for Papers, 2024 Annual Conference for Asia-Pacific Management Accounting Association
•
•
•
Supply chain management
Production management
The changing roles of management accounting in Industry 4.0
03.
•
•
•
•
•
Performance Management
Performance management systems and budgeting in an uncertain environment
Data analytics, enterprise planning, and performance management
Performance appraisal and incentives
Multi-criteria decision-making and accounting
Impacts of management accounting practices on forecast-based business valuation
04. Strategic Management Accounting
• Factors influencing the deployment of SMA techniques
• Strategic planning and performance management
• Profit-sharing within a supply chain
• Accounting for servitization business models
• Accounting for start-up and unicorn companies
• Intellectual capital, intangibles, and knowledge management
05. Management Accounting for Multinational Enterprises
• Transfer pricing
• International tax planning
• Performance management in MNEs
• Management accounting roles and risk management in a borderless business environment
06. Management Accounting for State-owned Companies, Public Sector, and Non-profit
Organizations (NPOs)
• Management accounting in state enterprises
• Open data management for the government
• Management accounting for the third sector (NPOs and civil societies)
07. Management Accounting for SMEs and Family Businesses
• Decision-making in publicly traded vs. private companies
• Issues of business continuity and succession
• Tax planning for the family business
08. Business Reporting and Communication
• Financial reporting and business communication
• Impact of IFRS on corporate management
• Corporate social responsibility (CSR) accounting
• Social, environmental, and sustainability management (SDGs) accounting
09. Business Ethics and Internal Control
• Internal control and accountability
• Business ethics and fraud prevention and detection
• Corporate governance
10. Mathematical Models in Accounting
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Call for Papers, 2024 Annual Conference for Asia-Pacific Management Accounting Association
•
•
•
•
Contract theory
Capital market
Disclosure
Product market competition
11. Comparative (Cross-cultural) Management Accounting
• Cross-cultural comparison
• Cross-national comparison
12. Management Accounting of Islamic Business
• Management accounting of Islamic finance and banking
• Electronic transactions in Islamic banks and markets
• Islamic financial industries and sustainable development
• Sukuk, wakaf, and zakat management
13. Management Accounting Education and History
• Accounting education
• History of accounting discipline
• History of management accounting practices
14. Other Management Accounting Issue
Procedure for submitting your manuscripts to the CMT site
Please follow the procedure outlined below to submit your manuscript to the Academic Paper
Session Track for the APMAA 2024 conference via the Conference Management Toolkit - Login
(microsoft.com). Ensure that your manuscript adheres to the "2024 Guidelines for Authors
(Formatting and Template)" available on the APMAA 2024 (Asia-Pacific Management
Accounting Association) (s-ueno.sakura.ne.jp). Additionally, ensure alignment with the Review
Questions table provided at the end of this document during the development phase and before
submission to CMT.
Excerpts from the Guideline for Authors (Formatting and Template)
3. Manuscripts should follow the structure of a traditional research paper, i.e., you will need to
adjust your document to the academic format (If not, Desk Reject). An empirical research paper's
typical organization is Title, Abstract, Introduction, Literature Review, Methodology, Results,
Discussion, Conclusion, and References.
4. Use Times New Roman font with size 12, page size A4, and single-spaced font.
5. Abstract should be 200-300 words on a separate page preceding the text. The text should be
over 5,000 but usually not exceed 10,000 words (If not, Desk Reject). Show five keywords
below the abstract.
You can log in to CMT with your account. If you do not have a CMT account, register your Email and
Password at Conference Management Toolkit - Create New Account (microsoft.com) before
submitting your paper. Please select the Academic Paper Sessions track in your Author console by
clicking +Create New Submission. Then, edit the "Create New Submission" page.
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Call for Papers, 2024 Annual Conference for Asia-Pacific Management Accounting Association
How do you submit your documents to the CMT Conference Management Toolkit - Login
(microsoft.com)?
CMT→ Author console →+Create New submission (select the Academic Paper Sessions track)
→Edit "Create New Submission" page
We will open the CMT submission site on May 1, 2024 .The Paper Submission Deadline is July
15.
Below is a figure of the primary and secondary subject areas we provide to the Academic Papers
sessions on the "APMAA2024 Conference" CMT site at Conference Management Toolkit - Login
(microsoft.com).
SUBJECT AREAS of the Academic Paper Sessions
Primary Secondary
Accounting Education
Case studies (health care institutions, etc.)
History of Accounting discipline
Japan
All submissions are subject to a two-tier review.
All submissions undergo a two-tier review process. Initially, the Gatekeepers conduct a desk review,
evaluating the paper's appropriateness regarding title, topic, format, and overall grammar.
Subsequently, the Review Team, comprising esteemed scholars, organizes either a single-blind or
double-blind peer review. Please ensure that your manuscript aligns with the Review Questions
table provided at the end of this document during its development and before submission to CMT.
Notification of acceptance decisions will be sent to the submitting (corresponding) author by
September 1, 2024.
Presentation at the conference
Authors whose papers have been accepted will forfeit their presentation opportunity at the
conference under the following circumstances:
(1) Failure to submit their camera-ready papers for inclusion in the "Proceedings" and abstracts for
the "Book of Abstracts" by the specified deadline (September 15).
(2) Failure to register for the conference and settle the membership and conference fee by the
designated deadline (September 16).
Each article presenter is given 35 minutes: 20 minutes for presentation, 10 minutes for discussion,
and 5 minutes for Q & A. APMAA has "Guidelines for presenters, moderators, and discussants"
beneficial to all, including audiences. Please visit the 2023 Book of Abstracts (Conference
Sessions), edited on September 25, 2023, to see the guidelines.
Special caution to presenters
-A presenter will be, in principle, assigned the role of a discussant who discusses the paper presented
within his/her session.
-Participate in online rehearsal scheduled 10 days before the conference date. You will have an
online meeting at the trial with your moderator, discussants, and other presenters there to ensure you
can do your presentation well at the APMAA 2024.
Paper publication opportunities (proceedings and APMAJ)
Conference Proceedings
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Call for Papers, 2024 Annual Conference for Asia-Pacific Management Accounting Association
Conference proceedings are published in-house by the APMAA 2024 organizer. In the in-house
proceedings, we will include accepted papers whose authors have registered for the conference by the
due date (Sep.16, 2024). Authors need to adjust their manuscripts to the designated format. See the
APMAA Conference proceedings paper (camera-ready paper) format at proceedings papers
(sakura.ne.jp).
Asia-Pacific Management Accounting Journal (APMAJ)
After substantial revisions, the best papers presented at our conference will be eligible for Publication
in the Asia Pacific Management Accounting Journal (APMAJ). The APMAJ is a double-blind review
scholarly journal that is jointly owned by the APMAA and the Universiti Teknologi MARA (UiTM).
The journal is currently indexed by various international databases such as WoS's Emerging Source
Citation Index (ESCI), ASEAN Citation Index (ACI), Australia's ABDC Index, and Malaysian
Citation Index (MCI). APMAJ aims to publish research papers addressing relevant and contemporary
issues in management accounting that may prove helpful to academia and the community. Please visit
the journal's website at https://apmaj.uitm.edu.my for further details on the journal's Publication and
editorial policies.
Contact Persons:
If you have any questions regarding the academic paper submission, please contact:
Thuy, Nguyen (nhthuykt@gmail.com), University of Economics and Business-VNU
Binh The Vu (vuthebinh236@gmail.com, vuthebinh@vnu.edu.vn), University of Economics and
Business-VNU
Susumu Ueno (ueno@konan-u.ac.jp), APMAA Chairperson
We ask all invited academic speakers to submit their manuscripts (executive summaries) to the
designated CMT track (i.e., Other) by the deadline of July 15. These executive summaries are more
comprehensive than abstracts, typically spanning 3–7 pages (approximately 1500-2,000 words).
They succinctly encapsulate the purpose, methodologies, findings, and conclusions of the research,
allowing readers to grasp the essence of the study even with a cursory review. Accepted executive
summaries will be included in the conference proceedings as camera-ready documents.
2. Call for Papers: Doctoral Colloquium Sessions (for Later-Stage
Doctoral Students)
The 2024 Doctoral Colloquium, held alongside the APMAA 2024 Conference, offers a unique
platform for advanced doctoral students. It provides an opportunity to gain feedback from external
mentors, engage in peer interaction, exchange ideas, and cultivate formal and informal collaborations
across diverse research groups.
We invite doctoral students and candidates to submit "completed papers" for the 2024 Doctoral
Colloquium. We particularly welcome applications from later-stage doctoral students, those who
have progressed beyond the research proposal stage and have at least one working paper. Successful
applicants must present a completed full paper, following the typical format of research papers in
accounting or related fields, where conventions may vary.
The submitted paper is anticipated to encompass the following key elements:
1. A comprehensive review of pertinent literature within the doctoral work's purview, establishing a
distinctive positioning for the submitted paper within the field.
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Call for Papers, 2024 Annual Conference for Asia-Pacific Management Accounting Association
2. Clear articulation of the primary conceptual framework or hypothesis underpinning the paper,
highlighting its originality.
3. Precise elucidation of the problem domain and a focused exploration of the specific problem
addressed in the research.
4. A detailed description of the methodological approach employed to investigate and resolve the
identified problem.
5. Identification and thorough discussion of the expected contributions that the paper is poised to
make to the existing body of knowledge in the field.
6. An in-depth account of the research activities undertaken, accentuating key findings and insights
from the conducted investigations.
A single Word file of supplemental documents:
In addition to the research paper, a consolidated file of supplemental documents is required. The
doctoral student, serving as the primary author, is asked to submit a single Word file containing the
following supplemental documents (1)-(4):
(1) An introductory letter in which you indicate what you wish to obtain from the Doctoral
Colloquium and what you will bring to the Doctoral Colloquium.
(2) A one-page research statement in your research field. This statement must answer the following
two questions
Question 1- Which field description characterizes your doctoral research best? [single choice]
• Management accounting and information systems
• Social, critical, organizational, and historical perspectives on accounting
• Corporate reporting and analysis, governance and auditing, and taxation
Question 2- Which methods do you use in your doctoral research? [multiple choice]
• Analytical
• Empirical Archival
• Experimental (Lab or Field)
• Interviews and other qualitative methods
• Questionnaire/Survey
(3) Your CV.
(4) An official letter of recommendation from your primary dissertation advisor. It should state
what you could contribute and gain from the doctoral consortium. (Your advisor must use the template,
APMAA2023 DC Recommendation Form (Updated on Feb.27, 2024) at APMAA (Asia-Pacific
Management Accounting Association) 2024 Annual Conference (s-ueno.sakura.ne.jp).
Notification
1. The primary (first author) should be a doctoral student responsible for researching the topic. If
the supervisor contributes as a co-author, they should be listed as a second or subsequent author. As
this is a doctoral colloquium, students can only collaborate on their research papers with their
supervisors, not fellow students.
2. The official language is English in both writing and presentation. If English is not your mother
tongue (first language), check your draft by employing a professional editor and/or with a spelling-
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Call for Papers, 2024 Annual Conference for Asia-Pacific Management Accounting Association
and grammar-matching application such as Grammarly before submitting your manuscript. You can
download a free version on a webpage and install it on your PC. If your document is hard to read, we
will decline it (Desk rejected).
3. Abstract should be 200-300 words on a separate page preceding the text. Show five keywords
below the abstract. The text should be as concise as the subject and research method permit. The text
length should be about 4,000- 8,000 words. (If not, Desk Rejected). Use Times New Roman font
with font size 12, page size A4, and single-spaced ("2024 Guideline for Authors (Formatting and
Template)" on APMAA (Asia-Pacific Management Accounting Association) 2024 Annual
Conference (s-ueno.sakura.ne.jp).
4. You should submit all manuscripts to the Doctoral Colloquium Sessions Track of the CMT
(Conference Management Toolkit - Login (microsoft.com)). If you are new to CMT, please create
your account by registering your ID (Email) and Password in the CMT system before submitting
your paper. If you have a CMT account, there is no need to make a new account. You can log in to
CMT with the account. Please click "Create new submission" in your Author console and select
"Doctoral Colloquium Sessions." Edit the "Create New Submission" page and submit your
manuscript. We will open the submission site on May 1, 2024. The Paper Submission Deadline is
July 15, 2024. Please ensure your submission meets the conference's guidelines for accepting
scholarly papers.
5. The Doctoral Colloquium Chairs will arrange the selection of the accepted papers using a peerreview process and assign a mentor to the accepted one.
6. When the first author (a doctoral student) has completed registration and submission of the
camera-ready full-length paper before the due date (Sep.15, 2024), the accepted manuscripts will be
included in the in-house proceedings (a collection of camera-ready full-length papers). APMAA does
not allow authors to present their papers when they refuse to have full-length papers in Doctoral
Colloquium proceedings.
7. Each paper of the 2024 Doctoral Colloquium will be given 35 min ((5 min. Introduction by the
mentor, 15 min. Presentation by the student, 10 min. Discussion by the mentor, and 5 min. Q&A).
Note that the first author (doctoral student) must present.
How do you submit your documents to the 2024 CMT - Conference Management Toolkit - Login
(microsoft.com)?
APMAA 2024 employs the Conference Management Toolkit (CMT) that Microsoft Corporation
provides to manage submitted papers.
CMT→ Author console →+Create New submission (select the Doctoral Colloquium Paper Sessions
track) →Edit "Create New Submission" page
MS-CMT Structure of the APMAA2024
(Track 1) Academic Paper Sessions → Primary subject areas (14) → Secondary subject areas
(Track 2) Doctoral Colloquium Paper Sessions
(Track 3) Other (Speakers for Plenary Session, Forum, and Doctoral Seminar)
(Track 4) Organizer's Practice (Soley for the use of the Organizer)
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Call for Papers, 2024 Annual Conference for Asia-Pacific Management Accounting Association
Important Date for Authors (tentative)
The manuscript submission site (Conference Management Toolkit - Login
(microsoft.com)) opens.
Deadline for manuscript submission
Registration/Fee Payment site opens.
Notification about acceptance/rejection
Proceedings paper submission deadline
Book of Abstracts completion
Registration deadline for the accepted authors
Proceedings Book completion
Rehearsal for all presenters, moderators, and discussant
Doctoral Colloquium Paper Sessions
May 1
July 15
August 1
September 1
September 15
September 16
September 16
October 5
October 17-19
October 28
Contact Person:
If you have any questions regarding the academic paper submission, please contact:
Chi Phuong Bui (chibui@vnu.edu.vn), University of Economics and Business-VNU
Binh The Vu (vuthebinh236@gmail.com, vuthebinh@vnu.edu.vn), University of Economics and
Business-VNU
Susumu Ueno (ueno@konan-u.ac.jp), APMAA Chairperson
Editorial Board of the APMAA 2024 Call for Papers, March 1, 2024, Issue
Chief editor:
Susumu Ueno (ueno@konan-u.ac.jp), Chairperson of the APMAA Board of Directors
Have a question about APMAA? The web pages below will give you answers.
Asa-Pacific Management Accounting Association Homepage:
Asia-Pacific Management Accounting Association (APMAA) Official Site (s-ueno.sakura.ne.jp)
APMAA Key People, Asia-Pacific Management Accounting Association (s-ueno.sakura.ne.jp)
APMAA 2024 webpage:
APMAA (Asia-Pacific Management Accounting Association) 2024 Annual Conference (sueno.sakura.ne.jp)
APMAA2024 paper submission site:
Conference Management Toolkit - Login (microsoft.com)
About APMAA: http://s-ueno.sakura.ne.jp/APMAA_asia/APMAA_about_us.htm
Established in 2004, the Asia-Pacific Management Accounting Association (APMAA) serves as
a dynamic platform for management accounting academics and practitioners across the AsiaPacific region. Our mission is to enhance their impact on global scholarship and the well-being of
the region's inhabitants. At APMAA, we actively influence the future of management accounting
through dedicated efforts in teaching, research, and fostering a resilient network, positioning our
association as a leading authority in the field.
Reference: "Review Questions" for Academic Papers
Please ensure that your manuscript aligns with the below Review Questions during its development
and before submission to CMT.
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Call for Papers, 2024 Annual Conference for Asia-Pacific Management Accounting Association
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