Management Accounting for Sustainable Development

Asia Pacific Management Accounting Association
Conference
Management Accounting
for Sustainable Development
Hosts:
trisakti
University
University OF
MERDEKA MALANG
Hasanuddin
University
Mercu Buana
University
Udayana
University
Warmadewa
University
Supported by
26 - 29 October 2015, Bali, INDONESIA
Asia Pacific Management Accounting Association Conference
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MESSAGE FROM CHAIRPERSONS
The issue of sustainable development has became as hot topic in many events. The
concept of sustainable development is about how development meets present and future
needs.
Based on that, when we discuss about sustainable development, means we discuss
about improving the standard of our living by protecting human health,
conserving the environment, using resources efficiently and advancing long-term
economic competitiveness. And all activities require the integration of environmental,
economic and social priorities into polices and programs and require action at all levels,
citizen and goverments.
Considering the above matter, the 11 th Asia Pacific Management Accounting
Association (APMAA) Conference is dedicated to increase the role of management accounting
for sustainable development.
The theme of APMAA 2015 Conference is Management Accounting for Sustainable
Development. The conference seeks, especially, papers that address the complex challenges
of sustainable development at local, regional and global level. We seek participations
from those involved in research, police, practice and business across international
sustainable development sectors. The main aim of conference is to share and identify
practical, evidence-based solution on sustainable development especially increasing the
role of accountant in this area.
We hope the conference can mobilize the expertise of the scientific and technical communities
in academia, civil society and the private sector during this conference.
While intense discuss about sustainable development, we also do not forget to
entertain all participants with traditional performances and beautiful scene of Bali.
Hopefully, we can be a part of incredible moment during APMAA 2015.
Welcome to Bali!
A. BACKGROUND
The Asia Pacific Management Accounting Association (APMAA) objectives have
become as: First, to promote the advancement of management accounting theory and
practices with particular reference to Asia-Pacific accounting issues and Second, to
organize forums and conferences, and to publish the Asia Pacific Management
Accounting Journal (APMAJ).
Realizing the goals to be achieved by APMAA, the upcoming conference events in
2015 is proposed to be held in Indonesia will raise an issue about Sustainable
Development. Motivation raised this issue is to promote the advancement of
management accounting theory and practices with particular reference to Asia-Pacific
accounting issues.
The concept of sustainable development was introduced for the first time in the
Brundtland report. The core of sustainable development according to this report is:
“…to meet the needs of the present generation without compromising the ability of
future generations to meet their own needs” (Brundlandt, 1987).
One of interpretations of sustainable development, in order to incorporate
sustainable considerations into decision making, is based on the concept of
internalisation of environmental or sustainable related costs.
On the other hand, management accounting is the process of identifying, measuring,
reporting and analysing information about economic events of organisations. How
correlation between management accounting and sustainability, interpretes that
management accounting techniques, such as Activity Based Costing and the Balanced
Business Scorecard, are developed as a reaction to changing information needs driven
by a growing competitive environment.
Activity Based Costing systems measure more accurately the costs of activities,
products, services and customers. Balanced scorecards link current decisions and
actions to long-term financial benefits (Atkinson et al, 1997). The balanced scorecard
is used to evaluate business performance by a set of indicators with a financial,
customer, business and organisational learning perspective.
Dr. Sekar Mayangsari, Ak., CA
Trisakti University
Prof. Dr. Grahita Chandrarin M.Si, Ak., CA
Unviversity of Merdeka Malang
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It seems that these techniques useful to integrate sustainable considerations into
decision-making, due to their growing attention for quality, non-financial aspects,
activities and long-term perspective. So, with that explanation, management
accounting can be a tool to maintain sustainability firms.
B. NAME, DESIGN AND THEME EVENTS
E. CALL FOR POSTER PRESENTATION
Because of the limitation of time to present papers related to the theme and topics mentioned above, we
open an opportunity to student, doctoral student and professor to present paper as a poster. The posters
will be placed and exposed in a special area around the conference venue.
Name of this activity is Asia Pacific Management Accounting Association Conference, where are the scientific
activities presented the results of research papers. Topics of the conference are: Management Accounting,
Financial Accounting, Corporate Governance, Sustainability Reporting and other relevant fields. The theme of
11 th APMAA Conference is “Management Accounting for Sustainable Development ” 1. Creating the role of management accountant as part of the institutions of economic,
political, social, and cultural;
2. Achieve a solid foundation of management accounting to increase appreciation for the role of
accountant on sustainable development academician.
C. VENUE AND TIME
The venue of this international conference is in Udayana University and Warmadewa University Bali
and will be held four days from October 26 th to 29 th , 2015.
F. PURPOSE OF ACTIVITY
3. Creating a balanced cooperation and mutually beneficial relationship between universities,
profesionals and regulators.
4. Establish policy formulation related to sustainable development.
5. Establishment of synergy of all stakeholders.
The 11 th annual conference will address a broad range of topics in management accounting. We encourage
papers in the areas below. However, other topics also acceptable. Papers can be qualitative and quantitative
in nature.
1. Management Accounting and Control
2. Management Accounting for Multinational
Enterprises
3. Management Accounting for State-owned
Companies and Non-profit Organizations
4. Management Accounting and Culture
5. Financial Reporting
6. Sustainability Reporting
7. Integrated Reporting
8. Shariah Accounting
D. CALL FOR PAPERS
9. Internal control and Accounting: Professional
and Business Ethics
10. Corporate Governance
11. Risk Management
12. Intelectual Capital and Knowledge Management
13. Social and Environmental Accounting
14. Methodological and Theoritical Issues in
Sustainable Development
15. The Role of Business for Sustainable
Development
16. Sustainable Development History
G. SUPPORT INSTITUTIONAL
The events are hosted by collegiate universities in Indonesia. They are:
1. Trisakti University
2. University of Merdeka Malang
3. Hasanuddin University
4. Mercu Buana University
5. Udayana Bali University
6. Warmadewa University
The events are supported by
Indonesia Accountant Association
STEERING COMMITTEE
- Trisakti University (Coordinator)
- University of Merdeka Malang
- Hasanuddin University
- Mercu Buana University
ORGANIZING COMMITEE
- Asia Pacific Management Accounting Association (APMAA)
- Udayana University (PIC Conference)
- Warmadewa University (PIC Doctoral Colloquium)
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H. 2015 PROGRAMS OUTLOOK
Monday,
26 October 2015
Program
Location
09:00 - 09:30 APMAJ Editorial Advisory and
Review Board Meeting
Warmadewa University
Bali
09:40 - 12:00 Board of Directors Meeting
12:00 - 13:00 Lunch Break
13:00 - 17:30 Doctoral Colloquium
16:00 - 19:30 Registration
18:00 - 20:00 Welcome Reception
Welcome
Picture Taking
Tuesday,
27 October 2015
Program
Location
08:00 - 09:00 Registration Udayana University
09:00 - 10:00 Opening Ceremony
Bali
09:00 - 09:30 Opening Remarks
APMAA 2015 Chair
2015 APMAA President
Picture Taking
09:40 - 10:25 Plenary Session (P1)
10:25 - 10:40 Morning Break
10:40 - 11:40 Panel Session
11:40 - 13:00 Lunch Break
13:00 - 14:00 Panel Session
14:00 - 14:30 Afternoon Break
14:30 - 17:00 In-depth Parallel Sessions
18:00 - 21:00 Gala Dinner
Grand Bali Beach Hotel,
Sanur, Bali
Wednesday,
28 October 2015
Program
Location
08:00 - 09:00 Registration Udayana University
09:00 - 10:30 Parallel Sessions
Bali
10:30 - 10:45 Morning Break
10:45 - 12:15 Parallel Sessions
12:15 - 13:30 Lunch Break
13:30 - 15:30 Parallel Sessions
13:30 - 17:45 Poster Session
13:30 - 15:30 Parallel Sessions
15:30 - 15:45 Afternoon Break
15:45 - 17:45 Parallel Sessions
Thursday,
29 October 2015
Program
Location
08:30 Pick up at the lobby Hotel Grand Bali Beach Hotel, Sanur,
Bali
09:00 - 16:30 Cultural Visit (This is mandatory activity) Silver Shop, Art Culture, Batur
Tempel
17:00 Closing Ceremony Jimbaran Beach
1
UC
SILVER
2
Bali
Classic
CenteR
3
Batur
Temple
4
Furama
Bumbu
Bali
Why Bali?
Bali is a favorite destination for tourists who want an adventure and a
relaxing atmosphere. In addition to its beautiful natural scenery, Bali
is also famous for its unique culture and customs that can not be found
in other tourist destinations. It is approximately 153 km (95 mi) wide
and spans approximately 112 km (69 mil) north to south; its land area is
5,632 km².
UC Silver has been the leader in luxurious handmade jewelry with unique design
inspired by the essence of every living things. It is based in Batubulan-BALI, is one
legendary sterling silver company with
operations starting back in 1989. It has
been the leader in luxurious handmade
jewelry with unique design inspired by
the essence of every living things.
Bali Classic Centre (BCC Bali Mini) is one of the tourism destinations, describes
about Bali as a whole and detail. Involves many kinds of Balinese classic dances, classic
traditional Balinese way of life, classic
handicrafts, narrator and pupeer of Balinese
traditional shadow plays, various
kinds of classic statues that contains
historic values and religion of Hindu.
Pura Ulun Danu Batur is the
second most important temple in Bali,
after Pura Besakih. Built in 1926, the
temple is dedicated to Dewi Danu, goddess
of lakes and rivers. “UlunDanu”
literally translates as “head of the lake“.
FURAMA BUMBU BALI CAFE
proudly offers one of the freshest selections
of seafood which is locally caught
in Jimbaran Bay. Over flaming coconut
husks or can be prepared together with a
variety of sauces, that is seafood sauces.
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HOSTS PROFILE
COMMITTEES
Trisakti University is the biggest private university in Indonesia and located
in Jakarta and has been established on 1965. There are 9 faculties and 49
study programmes with around 900 lecturers. The Active number of the
students for Academic year 2012/2013 is 19,300. Graduate Program alumni
reaches 488 while the Doctoral program is 59 and Diploma is 1.651.
Vice Rector
Trisakti Unversity
Prof. Dr. H. Yuswar Zainul Basri, Ak.
Dean of Economic Faculty
Trisakti Unversity
Dr. Bambang Soedaryono, AK., MBA
University of Merdeka Malang is a private university
established since January 29, 1964. It has 6 faculties
and 6 diploma programs, which are already accredited.
There are 50 full time lecturers at the Postgraduate
Program; 18 professors and 32 doctors.
Rector
University of Merdeka Malang
Prof.Dr.Anwar Sanusi, SE., M.Si
Director of Postgraduate Programme
University of Merdeka Malang
Prof. Dr. Grahita Chandrarin M.Si, Ak., CA
Mercu Buana University is one of private university in Jakarta,
Indonesia. It’s established on October 22 th , 1985. Now,
this university has 16 undergraduate degree programmes, 1
vocational program, 5 postgraduatedegree programmes, and
1 professional program. The number of students are around
18.000 in this year.
Rector
Hasanuddin University
Prof. Dr. Dwia Aries Tina Pulubuhu, MA
Dean of Economic Faculty
Hasanuddin University
Prof. Dr. Gagaring Pagalung, Ak., CA
University Hasannuddin (Unhas) is a public university established
since 1956. The location is on South Sulawesi. Now, Unhas
has 15 faculties with total students of 31.000. Students for the
Economic Faculty are 1.533 undergraduate students, 690 master
degree students, and 194 doctorate students.
Established in August 1962, Udayana University is widely
recognized as a prominent university in Bali. Udayana
University is also known as UNUD and today is listed as
one of the 50 Promising Universities of Indonesia published
by Ministry of Education and Culture out of nearly
2.500 higher education institutions around the country.
Rector
Mercu Buana University
Dr. Ir. Arissetyanto Nugroho, MM
Rector
Udayana University
Prof. Dr. dr. Ketut Suastika SpPD KEMD
Rector
Warmadewa University
Prof. Dr. I Made Sukarsa, SE., MS
Dean of Economic Faculty
Mercu Buana University
Prof. Dr. Wiwik Utami, Ak., MS., CA
Dean of Economic Faculty
Udayana University
Prof. Dr. I Gusti Bagus Wiksuana, SE., M.S
Former Dean of Economic Faculty
Warmadewa University
I Gst. Ngr. Sanjaya, SE., Ak., M.Si
Warmadewa University is private university in Bali and
is established on July 17th, 1984. Now, Warmadewa has
14 undergraduate programmes, and 3 postgraduate programmes.
During the current academic year there are 5000
students.
Coordinator APMAA 2015 Conference
Trisakti University
Dr. Sekar Mayangsari, Ak., CA
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REGISTRATION FORM
Prof.
Dr
Mr
Mrs
Ms
First name
COMPANY
Address
Last name
City/province
Phone
Email
Country
Fax
Mobile
REGISTRATION FEE
1. Early bird $ 350 (before September 15 th )
2. Doctoral student $ 150
3. General registration $ 400 (Sept 15 th - Oct 10 th )
4. Late/on site registration $ 500
5. Indonesian participant IDR 2.000.000
6. Indonesian student IDR 1.000.000
IMPORTANT DATES
Submission paper
Author notification
Full paper accepted
Presentation file accepted
June 20 th
August 15 th
August 30 th
Oct 5 th
Secretariat:
Pascasarjana, University of Merdeka Malang, Jl. Terusan Raya Dieng No. 59, Malang.
Tel/Fax +62 341-582881, 568395 Ext. 253
Contact person:
Sekar Mayangsari
Mobile : +62 87770 986418
Email : sekar@hotmail.com
Grahita Chandrarin
Mobile : +62 81233 01464
Email : grahitac@gmail.com
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