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陈亚盛
厦门大学管理学院会计系

英国皇家特许管理会计师(ACMA)

全球特许管理会计师 (CGMA)

厦门大学管理学院会计系

福建省厦门市思明区思明南路 422 号,邮编:361005

电话: 18205926720;电邮: yshchen@xmu.edu.cn

工作经验:

2014 年至今 教授,博士生导师,厦门大学管理学院会计系

2006-2013 年 助理教授, 毕迪商学院, 西蒙菲莎大学(2008-2012 连续四年加拿大综合性大学排名第一),温哥华

2005 年 讲师, 毕迪商学院, 西蒙菲莎大学(Simon Fraser University),温哥华

2003 年 兼职讲师, 西安大略大学(University of Western Ontario)

1993-1999 年 兼职审计员,厦大注册会计师事务所

职业证书:

英国皇家特许管理会计师 (ACMA),全球特许管理会计师( CGMA)

学历:

2006 年,加拿大西安大略大学毅伟商学院会计学博士学位

1999 年,厦门大学会计学硕士学位(管理会计方向)

1996 年,厦门大学经济学学士学位(国际会计专业)

出版书籍和发表文章:

英文专著:

Chen, Yasheng., Performance-related Compensation in International Joint Ventures. New York:Amazon, 2013.

英文学术期刊文章:

Chen Y, Huang X, Wu Z. From natural language to accounting entries using a natural language processing method[J]. Accounting & Finance, 2023.

Gao, Jinyu, Frank Hartman, Min Zhang, and Yasheng Chen. 2022. The impact of CSR performance and CSR disclosure readability on investors’ earnings estimates. Accounting and Finance, forthcoming, doi.org/10.1111/acfi.12938

Chen, Yasheng, Biswas, M.I. and Talukder, M.S. (2022), "The role of artificial intelligence in effective business operations during COVID-19", International Journal of Emerging Markets, forthcoming. https://doi.org/10.1108/IJOEM-11-2021-1666

Jermias, J., Fu, Y., Fu, C. and Chen, Y. (2022), "Budgetary control and risk management institutionalization: a field study of three state-owned enterprises in China", Journal of Accounting & Organizational Change, forthcoming. https://doi.org/10.1108/JAOC-06-2021-0086

Xiong Ting, Chen. Y., Xu, X., (2022), “Application of Artificial Intelligence Algorithm in Budget Forecast”, China Management Accounting Studies,5(3)60-68.

Tang, Xingye and Yasheng Chen. 2022. “A customer-perceived-value pricing model based on textual analysis and machine learning”. China Management Accounting Studies,5(1)8-22.

Chen, Yasheng, and Mohammad Islam Biswas. 2022. “Impact of national culture on the severity of the COVID-19 pandemic.” Current psychology, 1-14. Advance online publication, 24 Feb.2022, doi:10.1007/s12144-022-02906-5

Shao, Shan and Yasheng Chen. 2021. Long-term rental apartment pricing based on machine learning. China Management Accounting Studies, 4(17):35-44.

Chen, Yasheng and Mohammad I. Biswas. 2021. “Turning Crisis into Opportunities: How a Firm Can Enrich Its Business Operations Using Artificial Intelligence and Big Data during COVID-19”, Sustainability,13(22):12656-12672. doi:10.3390/su132212656

Chen, Yasheng. 2020. The impacts of artificial intelligence on management accounting research.China Management Accounting Studies, 3(12):14-17.

Chen, Yasheng, Johnny Jermias and Jamal A Nazari. 2020. “The Effects of Reporting Frameworks and a Company’s Financial Position on Managers’ Willingness to Invest in Corporate Social Responsibility Projects”. Accounting and Finance, 61(2):3385-3425.doi:10.1111/acfi.12706.

Shang, Tingting and Yasheng Chen. 2019. Project cost estimation based on ABC and BP Neural Networks, China Management Accounting Studies, 2(8):76-86.

Chen, Yasheng and Feng Xiong. 2019. “The Business Model of Live Streaming Entertainment Services in China and Associated Challenges for Key Stakeholders”, IEEE Access,7:116321-116327.

Jung, J. and Yasheng Chen, 2017. “Analyzing Alibaba’s Magic” , Ivey Business Journal,Setember/October: 1-6.

Chen, Yasheng and Johnny Jermias. 2016. “Linking Key Performance Indicators to New International Venture Survival”, Journal of International Accounting Research, 15(3):31-48.

Chen, Yasheng, Johnny Jermias, and Tota Panggabean. 2016. “The role of visual attention in the managerial judgment of balanced scorecard performance evaluation: Insights from using an eye-tracking device”, Journal of Accounting Research, 54(1): 113-145

Chen, Yasheng , Ying Ge , Huiwen Lai, and Qing Liu. 2015. “Efficiency Sorting among Foreign Affiliates: Evidence from China”, The World Economy,38(3):568-581.

Chen, Yasheng and Jermias, Johnny, 2014. “Business Strategy, Executive Compensation, and Firm Performance”, Accounting and Finance, 54(1):113-134.

Salter, Stephen B., David J. Sharp, and Yasheng Chen. 2013. “The Moderating Effects of National Culture on Escalation of Commitment”, Advances in Accounting, 29(1): 161-169.

Ge, Ying and Chen, Yasheng, 2008. "Foreign Ownership and Productivity of Joint Ventures",Economic Development and Cultural Change, 56(4): 895-920

英文学术会议论文集文章:

Chen, Yasheng. “Performance Measurement Systems in International Joint Ventures: A Conceptual Model”, In Proceedings of International Business Division of Administrative Sciences Association of Canada, Winnipeg, 2002. (Best Student Paper Award)

Chen, Yasheng, David J. Sharp, and Stephen B. Salter. 2001. “The Influence of National Culture on Escalation of Commitment”, In Proceedings of International Business Division of Administrative Sciences Association of Canada, London, 2001, pg. 13-24. (Honourable Mention as Best Divisional Paper)

中文学术期刊文章:

RPA 财务机器人适用性影响因素研究——以 T 公司财务共享中心为例, 管理会计研究, 2023年第 1 期, 第 10 至 19 页。

基于自然语言处理和机器学习的长期股权投资分类模型, 管理会计研究, 2022 年第 5 期, 第12 至 19 页。

基于机器学习的商品报价模型, 管理会计研究, 2022 年第 4 期, 第 16 至 26 页。

人工智能在预算预测中的应用, 管理会计研究, 2022 年第 3 期, 第 60 至 68 页。

基于文本分析与机器学习的顾客感知价值定价模型——以电子消费品行业为例, 管理会计研究, 2022 年第 1 期, 第 8 至 22 页, 第 95 页。

基于机器学习的长租公寓租金定价, 管理会计研究, 2021 年第 4 期, 第 35 至 44 页, 第 102 页。

人工智能技术对管理会计研究的影响, 管理会计研究, 2020 年第 3 期, 第 14 至 17 页。

基于作业成本法和 BP 神经网络的项目成本预测——以某科技公司为例, 管理会计研究,2019 年第 2 期, 第 76 至 86 页, 第 88 页。

从信任与效率视角看区块链对会计、审计的影响, 财会月刊, 2019 年第 10 期, 第 56 至 60 页。

论计算机网络技术对内部会计控制的影响, 中国会计电算化, 1999 年第 1 期,第 37 至 38 页。

会计电算化新领域――在线财务报告,财务与会计,1998 年第 7 期,第 48 至 50 页。

适时制成本核算法简介,财会月刊,1998 年第 1 期,第 37 至 38 页。

适时制对管理会计的影响,福建财会,1998 年第 1 期,第 23 至 24 页。

介绍一种新的成本核算方法――适时制成本核算法,四川会计,1998 年第 2 期,第 7 至 8页。

教学案例:

Paron Metal Fabricating (with Michiel Leenders), in Purchasing and Supply Management, 12 th Edition, Boston: McGraw-Hill/Irwin, 2002

Feng Farm (with David Sharp and Murray Bryant),Ivey Case Number: 9B02B005

Euro Telecom China—The Parallel Import Problem (with David Sharp), Ivey Case Number: 9B03B011

国际学术会议论文:

“The impacts of bonus and penalty on creativity: insights from an eye-tracking study”,American Accounting Association Annual Conference, Washington, U.S., August 2018.[2018 年,美国会计学会年会]

“Risk management institutionalization and budget control: Field study of three state-owned enterprises in China”, European Accounting Association Annual Congress, Valencia, Spain,May 2017.[2017 年,欧洲会计学会年会]

“The Effects of Reporting Frameworks and Financial Conditions on CSR Investment Decision”.European Accounting Association Annual Congress, Maastricht, the Netherlands, May 2016.[2016 年,欧洲会计学会年会]

“Human information processing and Balanced Scorecard: The effect of motivated reasoning and dissent on information search and strategy evaluation decision”. European Accounting Association Annual Congress, Maastricht, the Netherlands, May 2016.[2016 年,欧洲会计学会年会]

“The impact of goal achievability in incentive contracts and feedback on effort and performance”.Academy of Management Annual Conference, Vancouver, August, 2015.[2015 年,美国管理学会年会]

“The Effects of Reporting Frameworks and Financial Conditions on CSR Investment Decision”.Australia and New Zealand Annual Conference, Hobart, New Zealand, July 2015.[2015 年,澳洲和新西兰会计学会年会]

“The Role of Visual Attention on Managerial Judgment in Balanced Scorecard Performance Evaluation: Insights from Using An Eye-tracking Device”. European Accounting Association Annual Congress, Paris, France, May 2013.[2013 年,欧洲会计学会年会]

“The Role of Visual Attention on Managerial Judgment in Balanced Scorecard Performance Evaluation: Insights from Using Eye-Tracking Device”. American Accounting Association Annual Conference, Washington DC, U.S. August 2012.[2012 年,美国会计学会年会]

“The Performance Implication of Incentive contracts and Feedback: Experimental Evidence”.European Accounting Association Annual Congress, Ljubljana, Slovenia, May 2012.[2012 年,欧洲会计学会年会]

“Asset Liquidity, Cost of Capital, and IFRS Adoption”. Accounting and Finance Association of Australia and New Zealand Annual Conference, Christchurch, New Zealand, July 2010[2010,澳洲和新西兰会计学会年会]

“Business Strategy, Executive Compensation, and Firm Performance”. American Accounting Association Annual Conference, New York, U.S., August 2009.[2009 年,美国会计学会年会]

“A Balanced Scorecard Approach towards Predicting New Venture Survival”. Accounting and Finance Association of Australia and New Zealand Annual Conference, Gold Coast,Australia, July 2007.[2007 年,澳洲和新西兰会计学会年会]

“A Balanced Scorecard Approach towards Predicting New Venture Survival”. American Accounting Association Annual Conference, Chicago, U.S., August 2007.[2007 年,美国会计学会年会]

“Partners’ Private and Comment Interests as the Determinants of the Use of Performance-Related Compensation in International Joint Ventures”. American Accounting Association Annual Conference, San Francisco, U.S., August 2005[2005 年,美国会计学会年会]

“Partners’ Private and Comment Interests as the Determinants of the Use of Performance-Related Compensation in International Joint Ventures”. Canadian Academic Accounting Annual Conference, Quebec City, June 2005

[2005 年,加拿大会计学会年会]

“The Determinants of Aggressiveness of Tax Avoidance during Tax Holidays: Evidence from Foreign Invested Enterprises in China”. Canadian Academic Accounting Annual Conference,Vancouver, 2004

[2004 年,加拿大会计学会年会]

“The Moderating Effects of National Culture on Escalation of Commitment”. Canadian Academic Accounting Annual Conference, Ottawa, 2003

[2003 年,加拿大会计学会年会]

科研基金:

主持 2016 国家自然科学基金面上项目(48 万人民币)

参与 2016 教育部人文社会科学重点研究基地重大项目立项(80 万)

参与 2016 财政部管理会计专项课题 (45 万人民币)

主持 2015 福建省学科领军人才资助项目(60 万人民币)

SSHRC Management, Business and Finance Research Grant: Adopting International Financial Reporting Standards: Economic Efficiency and Institutional Influence ($169,200; 2008-2010)[2008-2010年,加拿大国家社会科学和人文研究基金,169,200加元]

SSHRC Research Development & Initiatives Grant: Tracking the Use of Accounting Information($39,000; 2010-2012) [2010-2012年,加拿大国家社会科学和人文研究基金,39,000加元]

Deloitte & Touche / Canadian Academic Accounting Association Research Grant: The Determinants of Tax Planning Effectiveness of MNC Subsidiaries in China ($7,600; 2005-2006).[2005-2006 年,德勤-加拿大会计学会联合研究基金,7,600 加元]

SSHRC Small Grant: The Balanced Scorecard Approach to Predicting New Venture Survival($11,773; 2006-2009, collaborated with Johnny Jermias).[2006-2009 年,加拿大国家社会科学和人文研究基金,11,773 加元]

SFU Faculty of Business Administration Research Initiative Grant: Corporate Governance and Executive Compensation Studies ($9,000; 2006-2008) [2006-2008 年,西蒙菲莎大学商学院科研启动基金,9,000 加元]

SFU President Research Grant: Executive Compensation: A Study of the Relationships Between Equity-based and Non-equity Compensation ($10,000; 2006-2008) [2006-2008 年,西蒙菲莎大学校长科研基金,10,000 加元

科研文稿:

1. “Visual Attention on Financial Statement Items and Its Implication for Value Relevance”, with Geroge Lee.

2. “The impacts of incentive pay on employees’ brain activities in a routine task and a creative task”, with Xiaoxia Du and Hui Zhang.

3. “A neural network of learning basic accounting principles.”

4. “Bargaining Power, Partners’ Interests and the Use of Accounting-Based Compensation”;

教学经验:

管理会计研究理论与方法(研究生课程)

CIMA 管理级案例

CIMA P2 高级管理会计

CIMA 经营级案例

审计理论与方法(研究生课程)

Bus321 Intermediate Financial Accounting (Equities) 中级财务会计(负债与股权)

Bus424 Advanced Management Accounting 高级管理会计

Bus427 Financial Statement Analysis 财务报表分析

Bus983 Foundations of Accounting Research (Doctoral Seminar) 博士课程:会计学研究基础

Bus988 Doctoral Seminar in Management Accounting Research 博士课程:管理会计研究

Bus989 Doctoral Seminar in Capital Market Research Methods 博士课程:资本市场研究方法

英文授课平均教学评价分:3.63 (满分 4.0)

中文授课平均教学评价分:9.7 (满分 10.0 )

研究生指导:

博士生导师 (2009 至今) :

指导博士生 Tota Panggabean (任职于加利福尼亚州立大学)和 George Lee (任职于台湾成功大学)

在学 5 位博士生:黄锨、许欣、James Xede、Islam Biswas、孙源

硕士生导师 (2009 年至今):

指导过 8 位 MBA 学生毕业论文和 5 名会计学硕士论文

学术奖项:

2018 厦门大学南强青年拔尖人才奖

2016 被评为最受会计学硕士(学术)同学喜爱的老师

2009 SFU Faculty of Business Administration Research Honor Roll [毕迪商学院突出科研奖]

2004 Ivey Business School International Thesis Research Fellowships

2004 Ivey Business School Thesis Grant

2004 American Accounting Association Doctoral Consortium Representative

2002 Administrative Sciences Association of Canada Best Student Paper Award

2001 Administrative Sciences Association of Canada Honourable Mention Paper Award

1999 – 2002 University of Western Ontario International Graduate Student Scholarship

1999 – 2004 Richard Ivey Business School Ph.D. Student Scholarship

行政职位:

2021- 厦门大学神经管理学与人工智能实验室负责人

2015-2018 厦门大学管理学院本科生国际联合培养项目负责人

2013-2014 Member of Academic Appeal Committee, Beedie School of Business, SFU

2011-2012 Library Representative, Beedie School of Business, SFU

2009-2010 Member of PhD Program Committee, Faculty of Business Administration, SFU [毕迪商学院博士生项目学术委员会成员]

2009-2010 Member of International Activities Committee, Faculty of Business Administration, SFU

2009-2016 Senior Supervisor for Accounting PhD student [博士生导师]

2009-2011 Senior Supervisor for Master of Financial Risk Management graduate thesis[硕士毕业论文导师]

2007-2009 Coordinator of Accounting Research Seminars, Faculty of Business Administration, SFU

2006-2009 Member of Academic Appeal Committee, Faculty of Business Administration, SFU

2001 Web administrator, annual conference website for Administrative Sciences Association of Canada

2000-2001 Committee member, Ph.D. Student Association, Ivey Business School, University of Western Ontario

其它职位:

2006-2014 Review Committee of Chinese Government Award for Outstanding Self- Financed Students Abroad. [2006-2014 年,中国政府优秀自费留学生奖学金评审专家]

2013-2014 CAAA/CMA Research Proposal Review Committee, Canadian Academic Accounting Association. [加拿大会计学会-注册管理会计师协会联合研究基金评审委员会成员]

2011 Reviewer for SSHRC Standard Research Grant. [加拿大国家社会科学与人文研究基金特邀审稿人]

2010 Scientific Committee member for Canadian Academic Accounting Association Annual Conference. [加拿大会计学会学术委员会成员]

2010 Reviewer for Accounting and Finance Association of Australia and New Zealand Annual Conference

2010 Invited Reviewer for Accounting Perspectives, Canadian Academic Accounting Association.

2009 Reviewer for AAA Management Accounting Section Mid-year conference

2009 Invited Reviewer for Journal of Management Accounting Research

2009 Invited Reviewer for OR-Spectrum Journal

2009 Reviewer for American Accounting Association Annual Conference

2006-2009 CAAA/CMA Research Proposal Review Committee, Canadian Academic Accounting Association. [加拿大会计学会-注册管理会计师协会联合研究基金评审委员会成员]

2007 Invited Reviewer for Accounting Perspectives, Canadian Academic Accounting Association. 2007 Reviewer for American Accounting Association Annual Conference

2007 Reviewer for Accounting and Finance Association of Australia and New Zealand Annual Conference

 

附件:厦门大学会计系陈亚盛教授团队相关信息.docx

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