英國(guó)皇家特許管理(lǐ)會計師（ACMA）
全球特許管理(lǐ)會計師 (CGMA)
廈門大學(xué)管理(lǐ)學(xué)院會計系
福建省廈門市思明區(qū)思明南路 422 号，郵編：361005
電(diàn)話: 18205926720；電(diàn)郵: yshchen@xmu.edu.cn
工(gōng)作(zuò)經驗:
2014 年至今 教授，博士生導師，廈門大學(xué)管理(lǐ)學(xué)院會計系
2006-2013 年 助理(lǐ)教授, 畢迪商(shāng)學(xué)院, 西蒙菲莎大學(xué)(2008-2012 連續四年加拿(ná)大綜合性大學(xué)排名(míng)第一)，溫哥(gē)華
2005 年 講師, 畢迪商(shāng)學(xué)院, 西蒙菲莎大學(xué)(Simon Fraser University)，溫哥(gē)華
2003 年 兼職講師, 西安(ān)大略大學(xué)(University of Western Ontario)
1993-1999 年 兼職審計員，廈大注冊會計師事務(wù)所
職業證書:
英國(guó)皇家特許管理(lǐ)會計師 （ACMA），全球特許管理(lǐ)會計師（ CGMA）
學(xué)曆:
2006 年，加拿(ná)大西安(ān)大略大學(xué)毅偉商(shāng)學(xué)院會計學(xué)博士學(xué)位
1999 年，廈門大學(xué)會計學(xué)碩士學(xué)位(管理(lǐ)會計方向)
1996 年，廈門大學(xué)經濟學(xué)學(xué)士學(xué)位（國(guó)際會計專業）
出版書籍和發表文(wén)章:
英文(wén)專著：
Chen, Yasheng., Performance-related Compensation in International Joint Ventures. New York:Amazon, 2013.
英文(wén)學(xué)術期刊文(wén)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(wén)學(xué)術會議論文(wén)集文(wén)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(zhōng)文(wén)學(xué)術期刊文(wén)章：
RPA 财務(wù)機器人适用(yòng)性影響因素研究——以 T 公(gōng)司财務(wù)共享中(zhōng)心為(wèi)例, 管理(lǐ)會計研究, 2023年第 1 期, 第 10 至 19 頁(yè)。
基于自然語言處理(lǐ)和機器學(xué)習的長(cháng)期股權投資分(fēn)類模型, 管理(lǐ)會計研究, 2022 年第 5 期, 第12 至 19 頁(yè)。
基于機器學(xué)習的商(shāng)品報價模型, 管理(lǐ)會計研究, 2022 年第 4 期, 第 16 至 26 頁(yè)。
人工(gōng)智能(néng)在預算預測中(zhōng)的應用(yòng), 管理(lǐ)會計研究, 2022 年第 3 期, 第 60 至 68 頁(yè)。
基于文(wén)本分(fēn)析與機器學(xué)習的顧客感知價值定價模型——以電(diàn)子消費品行業為(wèi)例, 管理(lǐ)會計研究, 2022 年第 1 期, 第 8 至 22 頁(yè), 第 95 頁(yè)。
基于機器學(xué)習的長(cháng)租公(gōng)寓租金定價, 管理(lǐ)會計研究, 2021 年第 4 期, 第 35 至 44 頁(yè), 第 102 頁(yè)。
人工(gōng)智能(néng)技(jì )術對管理(lǐ)會計研究的影響, 管理(lǐ)會計研究, 2020 年第 3 期, 第 14 至 17 頁(yè)。
基于作(zuò)業成本法和 BP 神經網絡的項目成本預測——以某科(kē)技(jì )公(gōng)司為(wèi)例, 管理(lǐ)會計研究,2019 年第 2 期, 第 76 至 86 頁(yè), 第 88 頁(yè)。
從信任與效率視角看區(qū)塊鏈對會計、審計的影響, 财會月刊, 2019 年第 10 期, 第 56 至 60 頁(yè)。
論計算機網絡技(jì )術對内部會計控制的影響, 中(zhōng)國(guó)會計電(diàn)算化, 1999 年第 1 期，第 37 至 38 頁(yè)。
會計電(diàn)算化新(xīn)領域――在線(xiàn)财務(wù)報告，财務(wù)與會計，1998 年第 7 期，第 48 至 50 頁(yè)。
适時制成本核算法簡介，财會月刊，1998 年第 1 期，第 37 至 38 頁(yè)。
适時制對管理(lǐ)會計的影響，福建财會，1998 年第 1 期，第 23 至 24 頁(yè)。
介紹一種新(xīn)的成本核算方法――适時制成本核算法，四川會計，1998 年第 2 期，第 7 至 8頁(yè)。
教學(xué)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
國(guó)際學(xué)術會議論文(wén)：
“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，美國(guó)會計學(xué)會年會]
“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，歐洲會計學(xué)會年會]
“The Effects of Reporting Frameworks and Financial Conditions on CSR Investment Decision”.European Accounting Association Annual Congress, Maastricht, the Netherlands, May 2016.[2016 年，歐洲會計學(xué)會年會]
“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，歐洲會計學(xué)會年會]
“The impact of goal achievability in incentive contracts and feedback on effort and performance”.Academy of Management Annual Conference, Vancouver, August, 2015.[2015 年，美國(guó)管理(lǐ)學(xué)會年會]
“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(xīn)西蘭會計學(xué)會年會]
“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，歐洲會計學(xué)會年會]
“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，美國(guó)會計學(xué)會年會]
“The Performance Implication of Incentive contracts and Feedback: Experimental Evidence”.European Accounting Association Annual Congress, Ljubljana, Slovenia, May 2012.[2012 年，歐洲會計學(xué)會年會]
“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(xīn)西蘭會計學(xué)會年會]
“Business Strategy, Executive Compensation, and Firm Performance”. American Accounting Association Annual Conference, New York, U.S., August 2009.[2009 年，美國(guó)會計學(xué)會年會]
“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(xīn)西蘭會計學(xué)會年會]
“A Balanced Scorecard Approach towards Predicting New Venture Survival”. American Accounting Association Annual Conference, Chicago, U.S., August 2007.[2007 年，美國(guó)會計學(xué)會年會]
“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，美國(guó)會計學(xué)會年會]
“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(ná)大會計學(xué)會年會]
“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(ná)大會計學(xué)會年會]
“The Moderating Effects of National Culture on Escalation of Commitment”. Canadian Academic Accounting Annual Conference, Ottawa, 2003
[2003 年，加拿(ná)大會計學(xué)會年會]
科(kē)研基金：
主持 2016 國(guó)家自然科(kē)學(xué)基金面上項目（48 萬人民(mín)币）
參與 2016 教育部人文(wén)社會科(kē)學(xué)重點研究基地重大項目立項（80 萬）
參與 2016 财政部管理(lǐ)會計專項課題 （45 萬人民(mín)币）
主持 2015 福建省學(xué)科(kē)領軍人才資助項目（60 萬人民(mín)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(ná)大國(guó)家社會科(kē)學(xué)和人文(wén)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(ná)大國(guó)家社會科(kē)學(xué)和人文(wén)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(dé)勤-加拿(ná)大會計學(xué)會聯合研究基金，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(ná)大國(guó)家社會科(kē)學(xué)和人文(wén)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，西蒙菲莎大學(xué)商(shāng)學(xué)院科(kē)研啓動基金，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，西蒙菲莎大學(xué)校長(cháng)科(kē)研基金，10,000 加元
科(kē)研文(wén)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”;
教學(xué)經驗：
管理(lǐ)會計研究理(lǐ)論與方法（研究生課程）
CIMA 管理(lǐ)級案例
CIMA P2 高級管理(lǐ)會計
CIMA 經營級案例
審計理(lǐ)論與方法（研究生課程）
Bus321 Intermediate Financial Accounting (Equities) 中(zhōng)級财務(wù)會計（負債與股權）
Bus424 Advanced Management Accounting 高級管理(lǐ)會計
Bus427 Financial Statement Analysis 财務(wù)報表分(fēn)析
Bus983 Foundations of Accounting Research (Doctoral Seminar) 博士課程：會計學(xué)研究基礎
Bus988 Doctoral Seminar in Management Accounting Research 博士課程：管理(lǐ)會計研究
Bus989 Doctoral Seminar in Capital Market Research Methods 博士課程：資本市場研究方法
英文(wén)授課平均教學(xué)評價分(fēn)：3.63 （滿分(fēn) 4.0）
中(zhōng)文(wén)授課平均教學(xué)評價分(fēn)：9.7 （滿分(fēn) 10.0 )
研究生指導：
博士生導師 （2009 至今） :
指導博士生 Tota Panggabean (任職于加利福尼亞州立大學(xué))和 George Lee (任職于台灣成功大學(xué))
在學(xué) 5 位博士生：黃鍁、許欣、James Xede、Islam Biswas、孫源
碩士生導師 （2009 年至今）:
指導過 8 位 MBA 學(xué)生畢業論文(wén)和 5 名(míng)會計學(xué)碩士論文(wén)
學(xué)術獎項：
2018 廈門大學(xué)南強青年拔尖人才獎
2016 被評為(wèi)最受會計學(xué)碩士（學(xué)術）同學(xué)喜愛的老師
2009 SFU Faculty of Business Administration Research Honor Roll [畢迪商(shāng)學(xué)院突出科(kē)研獎]
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
行政職位：
2021- 廈門大學(xué)神經管理(lǐ)學(xué)與人工(gōng)智能(néng)實驗室負責人
2015-2018 廈門大學(xué)管理(lǐ)學(xué)院本科(kē)生國(guó)際聯合培養項目負責人
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 [畢迪商(shāng)學(xué)院博士生項目學(xué)術委員會成員]
2009-2010 Member of International Activities Committee, Faculty of Business Administration, SFU
2009-2016 Senior Supervisor for Accounting PhD student [博士生導師]
2009-2011 Senior Supervisor for Master of Financial Risk Management graduate thesis[碩士畢業論文(wén)導師]
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
其它職位：
2006-2014 Review Committee of Chinese Government Award for Outstanding Self- Financed Students Abroad. [2006-2014 年，中(zhōng)國(guó)政府優秀自費留學(xué)生獎學(xué)金評審專家]
2013-2014 CAAA/CMA Research Proposal Review Committee, Canadian Academic Accounting Association. [加拿(ná)大會計學(xué)會-注冊管理(lǐ)會計師協會聯合研究基金評審委員會成員]
2011 Reviewer for SSHRC Standard Research Grant. [加拿(ná)大國(guó)家社會科(kē)學(xué)與人文(wén)研究基金特邀審稿人]
2010 Scientific Committee member for Canadian Academic Accounting Association Annual Conference. [加拿(ná)大會計學(xué)會學(xué)術委員會成員]
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(ná)大會計學(xué)會-注冊管理(lǐ)會計師協會聯合研究基金評審委員會成員]
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
