University of Southern California

Thomas Lin
Professor of Accounting

USC Marshall School of Business
Los Angeles, CA 90089-0808

PhD, The Ohio State University; MS, UCLA; MBA, National Chengchi University; BA, National Taiwan University


Thomas Lin specializes in management accounting and control systems, strategic cost management, and Chinese accounting and management. He has published over 50 articles in refereed journals and several books, including Cost Management and Advanced Auditing. He serves on the editorial board of the Journal of Economics and Management and the Journal of Accounting and Corporate Governance. He received best paper awards from the Journal of Management Accounting Research and the 9th World Congress of Accounting Educators, is the founding president of the Chinese Accounting Professors Association of North America, and former president of the Chinese-American Faculty Association of Southern California.


China Haier Group Individual-Goal Combination Performance Management Systems 2013
Do Chinese Financial Analysts Pay Close Attention to Their Reputations? 2013
Do Financial Analysts Use Supply Chain Information in Revising Their Earnings Forecasts? 2013
Market Competition, Use of Performance Measures and Performance in Chinese Firms: An Empirical Study 2013
Petro China Budgetary Control Systems 2013
An Exploratory Study of Earnings Management Detectability, Analyst Coverage and the Impact of IFRS Adoption: Evidence from China 2013
An Exploratory Inter-Industry Study of Competitive Strategy, Manufacturing Strategy, and Performance Measures: A Survey of Chinese Firms 2013
Effective OEC Management Control at China Haier Group 2011
Performance Measurement and Incentive Compensation: An Empirical Analysis of Chinnese and Western Firms' Practices 2011
Invested Resource, Competitive Intellectual Capital, and Corporate Performance 2010
Tsinghua Tongfang Co. Performance Evaluation and Incentive Systems Case 2007
Effective OEC Management Control at China Haier Group 2007
Bonus Plan 2004
Cases and Readings in Cost Management 2004
Cost Management: A Strategic Emphasis 2004
An Empirical Study of China Financial Analysts' Information Sources, Concerned 2003
Cost Management - A Strategic Emphasis 2003
Beifang Chuang Ye Vehicle Group Employee Compensation 2003
Cases in Readings in Strategic Cost Management 2002
Cost Management: A Strategic Emphasis 2002
Design and Implementation Issues in Building an Effective Balanced Scorecard System 2002
Comparative Analysis of Performance Metrics in a Developing Country: The Case of China 2002
Performance Evaluation and Incentive Systems at the China Energy Power Group 2002
Culture and Experience-Related Knowledge in Internal Control Evaluation: A Study of Audit Judgment in Taiwan 2001
A Fuzzy Decision Process of the Cost-Volume-Profit Analysis Under Uncertainty 2001
China Huaneng Group - Control, Performance Evaluation and Incentive Systems 2001
A New Application of Fuzzy Set Theory to Cost-Volume Profit Analyses 2000
An Experimental Analysis of Multiple Criteria Capital Budgeting Decisions 2000
Standard Costing in a Fuzzy Decision Support System 2000
Business Value Chain Analysis 1999
Current Development of Joint Venture Enterprises in China 1999
A Survey of Management Accounting Practices in China 1998
A Study of the Attitudes of Indonesian Managers Toward Key Factors in Information Systems Development and Implementation 1998
The Balanced Scorecard 1998
Target Costing 1997
Management Accounting Research Directions 1997
Benchmarking and Management Accounting: A Framework for Research 1996
Using Multiple Criteria Decision Support Software to Teach Divisional Performance Evaluation 1996
A Heuristic-Based Procedure for the Weighted Production Cell Formation Problems 1996
Accounting in China 1996
A Dynamic Programming Approach with Markov Process to the Cost-Volume-Profit Analysis 1995
A Heuristic Procedure for the Single-row Facility Layout Problem 1995
An Object-Oriented Programming Approach to Credit Decision Making 1994
Multiple Criteria Capital Budgeting Under Risk 1993
Product Costing and Cost Control in the new Manufacturing Environment 1993
How Internal Auditors Use Microcomputers in Practice 1993
Stronger Tests Using Heteroscedastic ANOVA With Simulations of Accounting Systems 1992
A Computational Model of An Events-Based Object-Oriented Accounting Information System for Inventory Management 1992
An Integer Programming Approach to the Selection of Alternative Aduit Procedures 1991
Using Accounting Information in Business Planning, Product Costing and Audit 1991
An Examination of Auditor Multiple Criteria Judgments in Planning Inventory Audit Procedures 1991
Cost Control and Performance Measurement in the New Manufacturing Environment 1991
The Use of Microcomputers in Auditing: A Survey 1990
Cost Control and Performance Measurement 1990
Expert Systems and Management Accounting Research 1989
Use of a Multiattribute Utility Theory Model in Computer System Selection 1988
Expert Systems and Multiple Criteria Decisions Making 1988
Advanced Auditing: Computers and Analytical Techniques 1988
An Integrated Internal Control Framework to Prevent and Detect Computer Frauds 1987
The Use of Mathematical Models 1986
A Simulation Analysis for Ranking and Selecting the Best Combination of Production 1986
Computer Security and EDP Audit Education 1986
EDP Auditing Instruction: Using an Interactive Generalized Audit Software 1985
Long-Range Planning and Control of Growth 1984
The Use of the Analytic Hierarchy Process as Aid in Planning the Nature and Extent of Audit Procedures 1984
A Bayesian Analysis of Audit Tests With Fuzzy Sets 1984
Planning, Budgeting, and Control for Data Processing 1984
Cost-Volume-Profit Analysis Under Uncertainty: A Synthesis and Framework for Evaluation 1984
The Usage of Computers in Auditing, Teaching, and Research 1984
The Economics Status of Accounting Educators: An Empirical Study 1984
Applications of Time Series Analysis in Accounting 1983
Management Decision Activities and Information Requirements for Health Care Institution 1982
Selecting the First Small Business Computer 1982
A Decision-Oriented Management Accounting Information System 1981
An Accounting Control System Structured on Multiple Objective Planning Models 1980
TREAT: A Terminal Related Educational Audit Tool 1980
A Survey of Goal Programming Applications 1980
Accounting and Financial Control for R & D Expenditures 1980
ZBB Fits EDP to a TEE 1980
Applications of Goal Programming in Accounting 1979
Multiple Objective Budgeting Models: A Simulation 1978