Prof. YUEN, Chun Yip, Desmond

Associate Professor of Accounting

Head of Department of Accounting and Information Management

 

Faculty of Business Administration
University of Macau
Avenida Padre Tomás Pereira, Taipa,
Macau, China.

Room: L425
Telephone: (853) 8397-4752
Fax: (853) 28838320
E-mail: DesmondY@umac.mo

 

Academic Qualifications

 

·         Ph.D, Management Accounting,  University of South Australia, Adelaide,  Australia, 1999

·         M.A.,  University of Hull,  UK, 1997

·         M.B.A,  University of Wales,  UK, 1986

·         Post.grad. Dip, Business Administration,  University of Wales ,  UK, 1985

 

Teaching

 

BBA Courses

·         Cost Accounting  (ACCT301)

·         Design of Management Accounting System  (ACCT 412)

 

MBA Courses

·         Profit Planning and Control  (PPC)

 

Research Interests

 

·        Management Accounting Topics - Budgeting

·        Accounting Topic

·        Management Topic

 

Publications

 

1.            Desmond C.Y. Yuen (1993), Comparison of Hong Kong and Macau Tax System, Tribunal, Nov.

2.            Desmond C.Y. Yuen (1996), Performance Evaluative Style, Size of Companies and Budget-related Behaviour, 12 Euro-Asia Journal of Management, Nov.

3.            Desmond C.Y. Yuen (1997), Target Costing Application, Vol. 15, Jan., Euro-Asia Journal of Management.

4.            Desmond C.Y. Yuen (1998), The Reform of Chinese Tax System, Vilniaus Universitetas, Journal of Accounting, Lithuania University Publication, pp. 45-48.

5.            Desmond C.Y. Yuen (1999), Financial Accounting System in Macau, Chinese Communication Journal, Jan.

6.            Desmond C.Y. Yuen and Keith Cheung (2000), The Interaction Relationship Among Job-Related Tension, Budgetary Participation And Job Satisfaction, The Euro-Asia Journal of Management, Volume 21, January.

7.            Keith Cheung and Desmond C.Y. Yuen (2001), To Complete or Not to Complete: Multi-market Duopoly, Global Business and Economics Review – Anthology, pp 411-421.

8.            Desmond C.Y. Yuen and Keith Cheung (2003), Impact of Participation in Budget and Information Asymmetry on Managerial Performance in the Macau Service Sector, Journal of Applied Management Accounting Review, JAMAR, Volume 1, no. 2, July, pp.54-70.

9.            Desmond C.Y. Yuen (2004), Goal Characteristics, Communication and Reward System, and Managerial Propensity to Create Budgetary Slack, Managerial Auditing Journal, November, no.4, volume 19, pp.517-532.

10.        Desmond C.Y. Yuen (2006), The Impact of a Budgetary Design System: Direct and Indirect Models, Managerial Auditing Journal, October, no. 2 pp. 148-165. 

11.        Desmond C.Y. Yuen and Chan Lu (2009), The Incident of Budgetary Slack: Three-way Interaction in the Hotel industry, Journal of Applied Management Accounting Review, JAMAR,  Forthcoming. 

12.        Chang Boon Patrick LEE, Desmond C.Y. Yuen and Sze Kin Ken LEE (2006): Further Insights into the Relationship between Consumers’ Trust and e-Commerce Adoption, International Journal on Electronic Business, Special Issue, Volume 4, issue 5 pp.364-379.

13.        Desmond C.Y. Yuen (2007), Antecedents of Budgetary participation: Enhancing Employee’s Job Performance, Managerial Auditing Journal, Issue 5.

14.        Ming, Liu, Desmond C.Y. Yuen, Can Chen (2009), The Associate Between Corporate Governance and Auditor Selection: Evidence From China, European Journal of Management, Vol. 9, number 2.

15.        Desmond C.Y. Yuen (2009), Morris Lui, Steve Xu,  Chan Lu (2009), A Case of Voluntary Disclosure of Chinese Enterprises, Asia Journal of Accounting and Finance, Vol. 1, Issue 2.

16.        Law P., Desmond C.Y. Yuen (2010), Employment by Clients of Former CPAs from Different non Audit Services Departments on Auditor Independence, Corporate Ownership and Control, Sept., Vol 7.

17.        In Chinese - 澳門註冊會計師公會10 周年紀念特刊 (2009) --- 審計偏差行為: 澳門地區審計人員的行為表現 --袁振業, 呂嬋, 管潔琦

18.        Desmond C.Y.Yuen, Philip Law,  Chan Lu (2011), Dysfunctional Auditing Behaviour: A Research on Auditors’ Behaviour in Macau,  International Journal of Accounting Information Management,

 

Conference Proceedings

1.            Kam P. and Desmond C.Y. Yuen (1994), The Economic Environment in the Special Economic Zones, First South China International Conference, Nov.

2.            Desmond C.Y. Yuen (1994), Qualitative Approach, Employer’s Attitude Towards Hospitality Accounting Training, Second South China International Conference, Nov.

3.            Desmond C.Y. Yuen (1996), Factors Affecting Budget-setting of Departmental Head, Second South China International Conference, Nov.

4.            Desmond C.Y. Yuen and Patrick Ho (1997), A Comparative Study of Current Tax System of the People Republic of China, Hong Kong, and Macau and the Possible Reform After The Resumption of Sovereignty. The Ninth Australian Tax Teachers’ Conference, Jan. 1997.

5.            Desmond C.Y. Yuen (1997), Budgetary Participation, Management Level, Ownership and Chinese Managerial Performance and Job Satisfaction, Asia Pacific Area Conference, Hawaii, May.

6.            Desmond C.Y. Yuen (1998), The Impact of Propensity to Create Budgetary Slack and Goal Clarity on Managerial Performance, International Conference in Accounting and Finance Conference, Beijing, Republic of China, May.

7.            Desmond C.Y. Yuen (1998), Investigation the relationship between Propensity to Create Budgetary Slack and Goal Clarity in the Macau Hotel Industry, the Third South China International Business Symposium, Macau and Republic of China, November, May.

8.            Keith Cheung and Desmond C.Y. Yuen  (1999), How to better Run a Capital Project: Being a Principal or Sponsor? The Asia Pacific Decision Sciences Institute Conference, Shanghai, May. 

9.            Desmond C.Y. Yuen (1999), Job-related Tension, Budgetary Participation and Job Satisfaction, Eleventh Asia Pacific Conference on International Accounting Issue, Melbourne, Australia, December.

10.        Desmond C.Y. Yuen (2000), How the Development of Financial Accounting System Affects Investment Decision in Macau, the Fifth International Conference, Asia-Pacific Region of Decision Sciences Institute, Tokyo, Japan, July.

11.        Keith Cheung and Desmond C.Y. Yuen (2001), The Competition Environment, the Business and Economics Society International Conference, July, Paris.

12.        Keith Cheung and Desmond C.Y. Yuen (2002), Market Power and Diversification with Correlated Market, the Business and Economics Society International Conference, July, Montreal, Canada.

13.        Desmond C.Y. Yuen (2003), Goal Characteristics & Reward Systems and Managerial Propensity to Create Budgetary Slack, July, Global Business and Technology Association, Budapest, Hungary. 

14.        Keith Cheung and Desmond C.Y. Yuen (2004), A Fair Value Division between Venture Capitalists and Enterprises, August, Athens Institute for Education and Research, Athens, Greece.

15.        Keith Cheung and Desmond C.Y. Yuen (2005), Sporadic Dumping and Optimal R&D : An Application of Option Theory, July, Global Business and Technology Association, International Conference, Lisbon-Leiria, Portugal.

16.        Patrick C.B. Lee, Desmond C.Y. Yuen and Ken Lee (2005), Consumer’s Adoption of B2C E-commerce in Macau,  The Fifth International Conference on Electronic Business, ICEB Hong Kong (Theme: Enhancing Logistics and Supply Chain Competence through e-Business), December 5-9, University of Hong Kong, Hong Kong.

17.        Desmond C.Y. Yuen and Philip P.S. Pun (2006), The Performance of the IPO Companies in China, 2006 AIB Southeast Asia Regional Conference, December 7-9, Bangkok, Thailand. 

18.        Desmond C.Y. Yuen (2007) “Ownership Structure, Corporate Governance and the Companies performance” AIB Southeast Asia Regional Conference, December 6-8, Honzhou, China.

19.        Desmond C.Y. Yuen (2008) “Comments and Recommendation of the Liberalization of Korean casinos in the Jeju Island”  (Also published in the 1st front  of Jeju daily, 20th March, 2008 ) 

20.        Desmond C.Y. Yuen & Morris M. Liu (2008) “Does Corporate Governance Affect Firms’ Auditing Engagement” The 9th Annual Conference of the Asian Academic Accounting Association (AAAA), University of Wollongong, Dubai, Nov. 29- Dec. 1.

21.        Chan Lu & Desmond C.Y. Yuen (2009), 1ST World Accounting Frontier Series “Auditor behaviour in Macau”, July 15-18, Macau, China.

22.        Chan Lu & Desmond C.Y. Yuen (2009), International Conference of Accounting, Business, Leadership and Information Management.  “Dysfunctional Auditing Behaviour: a research on auditor behaviour in Macau”, August 7-9, Beijing, China.

23.        Desmond C.Y. Yuen and Chan Lu (2009), International Conference of Accounting, Business, Leadership and Information Management.  “An Investigation in Voluntary Disclosure in China”, August 7-9, 2009, Beijing, China.   Best Paper Presenter Award. 

24.        Desmond C.Y. Yuen (2010),  IJAIM Special Issue Conference Call for Papers: The Annual International Conference on Accounting, Business, Leadership and Information Management (ICABLIM 2010). “Employment by clients of former CPAs from different non audit services departments on auditor independence”, Crowne Plaza Hotel, New Orleans, Louisiana, USA, 14- 16 May. Emerald Best Paper Award.

25.        Desmond Yuen C.Y.  and Chan Lu (2010), IJAIM Special Issue Conference Call for Papers: The Annual International Conference on Accounting, Business, Leadership and Information Management (ICABLIM 2010). “ Accounting Conservatism – comparative study of Western Europe and Eastern Asia countries”, Crowne Plaza Hotel, New Orleans, Louisiana, USA, 14- 16 May.

 

Working Papers

1.      The Budgeting System in the Service Sector,

2.      The Chinese University of Hong Kong,

3.      Working paper in the School of Accounting, 2001. 

 

Research Grants

1.      Topic: Budget-related Behaviour in Public Sector in Macau (2005).

 

Faculty of Business Administration

University of Macau