Education
Ph.D., Business Administration, University of California, 1987; M.S., National Cheng-Chi University, Taiwan, 1979; B.A., Fu-Jen Catholic University, Taiwan, 1977
Research Areas
Managerial accounting, performance measurement, health care cost and quality outcome study
Recent Consulting
China Mobile, 2003; China Construction Bank, 2005
Current Projects
"Product and Process Characteristics, Advanced Manufacturing Initiatives, and Supply Chain Management Initiatives: Complementarities and Performance Consequences," (Coauthor: Rungtusanatham, M. and Pei, K. W.)
"Measuring Corporate Financial Performance: A New Perspective" (coauthors: Ohlson, J. and Gupta, S.)
Academic Positions
Arizona State University: 2001-present. Previous Appointments: University of Pittsburg, University of California, Berekley, Chinese Army Finance & Quartermaster School
Career and Recent Professional Awards; Teaching Awards
Outstanding Paper Award, American Accounting Association; Dean's Award for Excellence Summer Research Grants, W. P. Carey School of Business, Arizona State University; Center for Advance Purchasing Research Grant.
Professional Leadership
Secretary/Treasurer elected, Management Accounting Section, American Accounting Association;
Editorial Board, The Accounting Review, International Journal of Accounting Studies andJournal of Management Accounting Research;
Ad Hoc Reviewer, Management Science, European Journal of Operational Research, European Accounting Review
Representative Publications
"Structure Change in Research and Experimentation Tax Credit, Success or Failure?" Sanjay Gupta, Yuhchang Hwang, and Andrew P. Schmidt, National Tax Journal, June 2011, 64 (2, Part 1), 285–322
"Knowledge Life Cycle, Knowledge Inventory, and Knowledge Acquisition Strategies," Decision Sciences , Volume 41 Number 1 Feb. 2010 (Coauthos: Andrew N. K. Chen and T. S. Raghu)
"Knowledge Sharing and Incentive Design in Production Environments: Theory and Evidence," July The Accounting Review, 2009 (Coauthors: Erkens, D. H. and Evans, J. H.)
"A Systematic Study of the Extended X-Factor in Relation to Effective System Capacity," Journal of Manufacturing Systems, Vol. 24 No. 4, 2005 (coauthors: Delp, D., Si, J. and Pei, K.W.)
"Availability Adjusted X-Factor," International Journal of Production Research, Vol. 43, No. 18, Vol. 15, 2005, 3933-3953 (coauthors: Delp, D., Si, J., Pei, K. W. and Fowler, J.)
"An Empirical Investigation of the Relationship between Intellectual Capital and Firms' Market Value and Financial Performance," Journal of Intellectual Capital, Vol. 6, 2005 (coauthors: Chen, M. J., and Cheng, S. J. )
"The Performance Effects of Congruence Between Product Competitive Strategies and Purchasing Management Design," Management Science, Vol 48, No. 7, July, 2002 (coauthors: David, S., Pei, K. W. and Reneau, J. H.)