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Thomas Lin

Emeritus Professor of Accounting

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.

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Thomas Lin () "An Innovative Performance Measurement System at China Haier Group ,"  Cost Management.
Thomas Lin () "Doing Business in China: A Successful U.S. Company Case ,"  Strategic Finnance.
Hsihui Chang, Jengfang Chen, Guy Fernando, Thomas Lin () "The Role of Supply Chain Information in Analyst Forecast RevisionsFinancial Analysts Use Supply Chain Information in Revising Their Earnings Forecasts? ,"  To be submitted to an accounting journal..
Yuanhong Chen, Zengbiao Yu, Thomas Lin () "How China ZYSCO Uses Balanced Scorecard ,"  Strategic Finance, 27-36.
Chuan Zhang, Fei Pan, Thomas Lin, Zhukun Lou () "Market Competition, Use of Performance Measures and Performance in Chinese Firms: An Empirical Study ,"  International Journal of Management Accounting Research.
Yongtao Cang, Yiyun Chu, Thomas Lin () "An Exploratory Study of Earnings Management Detectability, Analyst Coverage and the Impact of IFRS Adoption: Evidence from China ,"  Journal of Accounting and Public Policy  33, 356-371.
Jiefang Jiang, Thomas Lin, Zengbiao Yu () "Petro China Budgetary Control Systems ,"  Cost Management, 22-28.
Jianxin Gong, K. Kumar, Thomas Lin, Shuming Zhao () "An Exploratory Inter-Industry Study of Competitive Strategy, Manufacturing Strategy, and Performance Measures: A Survey of Chinese Firms ,"  Cost Management, 39-47.
Wen-Hsien Tsai, Hui-Chiao Chen, Jun-Der Leu, Yao-Chung Chang, Thomas Lin () "A Product-Mix Decision Model Using Green Manufacturing Technologies under Activity- ,"  Journal of Cleaner Production/Elsevier  57, 178-187.
Chuan Zhang, Fei Pan, Thomas Lin () "Market Competition and the Use of Performance Measures in Chinese Firms ,"  The Journal of Corporate Accounting & Finance/Wiley  24, 65-70.
Huihui Yang, Fei Pan, Siqi Li, Thomas Lin () "Do Managers Influence Their Own Pay? Evidence from Stock Incentive Plans in an Emerging ,"  International Journal of Accounting and Finance  3, 320-342.
Yiming Hu, Siqi Li, Thomas Lin, Shilei () "Large Creditors and Corporate Governance: the Case of Chinese Banks ,"  Review of Accounting and Finance  10, 332-367.
Kenneth Merchant, Wim Van der Stede, Thomas Lin, Zengbiao Yu () "Performance Measurement and Incentive Compensation: An Empirical Analysis of Chinese and Western Firms' Practices ,"  European Accounting Review (SSCI)  20, 639-667.
Rongjie Chen, Zhen Qi, Thomas Lin () "Ownership Structure and Corporate Governance: The Case of Chinese Securities Firms ,"  International Journal of Managemennt  28, 789-805.
Thomas Lin () "Effective OEC Management Control at China Haier Group ,"  Readings in Management Accounting, 9.
Kenneth Merchant, Wim Van der Stede, Thomas Lin, Zhengbiao Yu () "Performance Measurement and Incentive Compensation: An Empirical Analysis of Chinnese and Western Firms' Practices ,"  European Accounting Rreview.
Yu-Cheng Tang, Thomas Lin () "Application of the Fuzzy Analytic Hierarchy Process to the Lead-Free Equipment Selection ,"  International Journal of Business and Systems Research  5, 35-56.
Wen-Hsien Tsai, Wei Hsu, Thomas Lin () "New Financial Service Development for Banks in Taiwan Based on Customer Needs and Expectations ,"  The Service Industries Journal (SSCI)  31, 215-236.
Meng-Yuh Cheng, Jer-Yan Lin, Tzy-Yih Hsiao, Thomas Lin () "Invested Resource, Competitive Intellectual Capital, and Corporate Performance ,"  Journal of Intellectuall Capital  11, 433-450.
Wen-Hsien Tsai, Lopin Kuo, Thomas Lin, Yi-Chen Kuo, Yu-Shan Shen () "Price Elasticity of Demand and Capacity Expansion Features in an Enhanced ABC Product-Mix Decision Model ,"  International Journal of Production Research   48, 6387-6416.
Pingxin Wang, Fei Du, Thomas Lin () "The Choice of Cost Drivers in Activity-Based Costing – An Application at a Chinese Company ,"  International Journal of Management  27, 367-378.
Wen-Hsien Tsai, Thomas Lin, Wen-Chin Chou () "Integrating Activity-Based Costing and Environmental Cost Accounting Systems ,"  International Journal of Business and Systems Research  4, 186-208.
Meng-Yuh Cheng, Jer-Yan Lin, Tzy-Yih Hsiao, Thomas Lin () "Invested Resource, Competitive Intellectual Capital, and Corporate Performance ,"  Journal of Intellectual Capital.
Geng Wang, Zhongming Gao, Thomas Lin () "Using an Activity-Based Costing to Improve the Logistics Value Chain in a China Food Product Company ,"  Cost Management, 39-46.
Thomas Lin () "Haier is Higher: A Chinese Company's Roadmap to Success via Its Reengineering System ,"  Strategic Finance/Inst of Management Accountants, 41-49.
Wen-Hsien Tsai, Pei-Ling Lee, Shu-Ping Chen, Wei Hsu, Thomas Lin () "A Study on Selection Criteria for Enterprise Resource Planning Systems ,"  International Journal of Business and Systems Research  3, 456-480.
Rong-Ruey Duh, Thomas Lin, Wen-Ying Wang, Chao-Hsin Huang () "The Design and Implementation of Activity-Based Costing: a Taiwanese Textile Company ,"  International Journal of Accounting and Information Management  17, 27-52.
Meng-Yuh Cheng, Jer-Yan Lin, Tzy-Yih Hsiao, Thomas Lin () "Application of the Censoring Model to the Evaluation of the Intellectual Capital Value Driver ,"  Journal of Intellectual Capital/Emerald Group Publishing  9, 639-654.
Yanren Xiong, Wenbin Su, Thomas Lin () "The Use of Financial and Non-financial Performance Measures in Chinese Firms ,"  Cost Management  22, 37-46.
Yiming Hu, Thomas Lin () "Accuracy of the Qualitative Reports of Financial Analysts: A Chinese Study ,"  International Journal of Management  25, 353-368.
Yiming Hu, Thomas Lin, Siqi Li () "An Examination of Factors Affecting Chinese Analysts' Information Comprehension, Analyzing Ability and Job Quality ,"  Review of Quantitative Finance, Economics, and Accounting  30, 397-417.
Yanren Xiong, Wenbin Su, Thomas Lin () "Activity-Based Costing Popularity in China ,"  Cost Management/Thomson-RIA  22, 40-48.
Thomas Lin, Kenneth Merchant () "Tsinghua Tongfang Co. Performance Evaluation and Incentive Systems Case ,"  Management Control Systems, Ch. 9 Case, pp. 426-431, pp. 426-431.
Wen-Hsien Tsai, Thomas Lin, Shu-Ping Chen, Shih-Jieh Hung () "Users’ Service Quality Satisfaction and Performance Improvement of ERP Consultant Selections ,"  International Journal of Business Systems  1, 280-301.
Thomas Lin () "Effective OEC Management Control at China Haier Group ,"  Readings in Management Accounting  Pearson Prentice Hall, PP. 97-102.
Geng Wang, Zhongming Gao, Thomas Lin () "An Integration of the Quality Cost Report and TQM Tools to Achieve a Chinese Firm's Competitive Advantage ,"  Cost Management/WG&L  21, 42-47.
Thomas Lin () "Lessons from China: Haier Group Has Achieved Extreme Sucess Through Unique Performance Management Systems ,"  Strategic Finance, 48-55.
Wim Van der Stede, Chee Chow, Thomas Lin () "Strategy, Choice of Performance Measures, and Performance ,"  Behavior Research in Accounting  18, 185-205.
Thomas Lin, Daniel O'Leary, Hai Lu () "A Cost Variance Investigation Using Belief Functions ,"  Applications of Management Sciences, Elsevier  12, 253 - 263.
Pingxin Wang, Qinglu Jin, Thomas Lin () "How an Activity-Based Costing Study Helped a China State-Owned Company to Stay Competitive ,"  Cost Management  19, 39-47.
Thomas Lin () "Effective OEC Management Control System Helps China Haier Group Achieve Competitive Advantage ,"  Strategic Finance, 39-45.
Thomas Lin () "OEC Management Control System Helps China Haier Group Achieve Competitive Advantage ,"  Management Accounting Quarterly  6, 1-11.
Thomas Lin, Kenneth Merchant, Y'iou Yang, Zhengbiao Yu () "Target Costing and Incentive Compensation: Contrasting Chinese and Japanese Systems ,"  Cost Management  19, 29-42.
Thomas Lin, Kenneth Merchant () "Bonus Plan ,"  Shanghai Daily, 12.
Thomas Lin () "Corporate Governance in China: Recent Developments, Key Problems, and Suggested Solutions ,"  Journal of Accounting and Corporate Governance  1, 1-23.
Edward Blocher, Kung Chen, Gary Cokins, Thomas Lin () "Cases and Readings in Cost Management ,"  Cases and Readings in Cost Management  McGraw-Hill.
Thomas Lin, Wen-Hsien Tsai () "A Mathematical Programming Approach to Analyze the Activity-Based Costing Product-Mix Decision with Capacity Expansions ,"  Applications of Management Science  11, 163-178.
Edward Blocher, Kung Chen, Gary Cokins, Thomas Lin () "Cost Management: A Strategic Emphasis ,"  Cost Management  McGraw-Hill/Irwin.
Thomas Lin () "Business in China: Business Strategy and Guanxi ,"  USC Marshall Review, 1-5.
Yiming Hu, Thomas Lin, Weilu Wang () "An Empirical Study of China Financial Analysts' Information Sources, Concerned ,"  China Journal of Financial Research (in Chinese), 52-63.
Edward Blocher, Kung Chen, Thomas Lin () "Cost Management - A Strategic Emphasis ,"  Cost Management (in Chinese)  McGraw-Hill Irwin.
Kenneth Merchant, Thomas Lin, Wim Vander Stede () "Beifang Chuang Ye Vehicle Group Employee Compensation ,"  Management Control Systems  Management Control Systems, 488-490.
Edward Blocher, Kung Chen, Thomas Lin () "Cases in Readings in Strategic Cost Management ,"  Irwin/McGraw-Hill.
Edward Blocher, Kung Chen, Thomas Lin () "Cost Management: A Strategic Emphasis ,"  Irwin/McGraw-Hill.
Thomas Lin, Yiming Hu () "Design and Implementation Issues in Building an Effective Balanced Scorecard System ,"  China Finance and Accounting (in Chinese), 15-18.
K. Kumar, Thomas Lin, S. Zhao () "Comparative Analysis of Performance Metrics in a Developing Country: The Case of China ,"  Proceedings of the International Business Conference.
Thomas Lin, Yiming Hu () "Performance Evaluation and Incentive Systems at the China Energy Power Group ,"  China Finance and Accounting (in Chinese), 32-35.
Rong-Ruey Duh, Thomas Lin () "Culture and Experience-Related Knowledge in Internal Control Evaluation: A Study of Audit Judgment in Taiwan ,"  Advances in Quantitative Analysis of Finance and Accounting  9, 303-323.
Soushan Wu, Tzy-Yih Hsiao, Thomas Lin () "A Fuzzy Decision Process of the Cost-Volume-Profit Analysis Under Uncertainty ,"  Advances in Mathematical Programming and Financial Planning  6, 141-166.
Thomas Lin, Kenneth Merchant () "China Huaneng Group - Control, Performance Evaluation and Incentive Systems ,"  Cases From Management Accounting Practice  16, 16-30.
Soushan Wu, Tzy-Yih Hsiao, Thomas Lin () "A New Application of Fuzzy Set Theory to Cost-Volume Profit Analyses ,"  International Journal of Management  17, 516-529.
Da-Hsien Bao, Thomas Lin () "An Experimental Analysis of Multiple Criteria Capital Budgeting Decisions ,"  International Journal of Management Theory and Practice  1, 27-42.
Soushan Wu, Tzy-Yih Hsiao, Thomas Lin () "Standard Costing in a Fuzzy Decision Support System ,"  Journal of Interdisciplinary Mathematics  3, 1-42.
Thomas Lin () "Business Value Chain Analysis ,"  Finance and Accounting Communications (in Chinese), 14-17.
Yunwei Tang, Thomas Lin () "Current Development of Joint Venture Enterprises in China ,"  Advances in Chinese Industrial Studies  6, 217-233.
Thomas Lin, Debra Lu, Anne Wu () "A Survey of Management Accounting Practices in China ,"  China Journal of Accounting Research (in Chinese).
Nils Kandelin, Thomas Lin, Ronny Muntoro () "A Study of the Attitudes of Indonesian Managers Toward Key Factors in Information Systems Development and Implementation ,"  Journal of Global Information Management, 17-28.
Thomas Lin () "The Balanced Scorecard ,"  Taiwan Management Accounting (in Chinese), 1-12.
Thomas Lin () "Target Costing ,"  Taiwan Management Accounting (in Chinese), 1-9.
Thomas Lin () "Management Accounting Research Directions ,"  Review of International Accounting and Finance (in Chinese)  1.
Dan Elnatahn, Thomas Lin, S. Young () "Benchmarking and Management Accounting: A Framework for Research ,"  Journal of Management Accounting Research  8, 37-54.
Betty Chavis, Chen-En Ko, Thomas Lin () "Using Multiple Criteria Decision Support Software to Teach Divisional Performance Evaluation ,"  Journal of Accounting and Computers, 11-19.
Thomas Lin () "Accounting in China ,"  USC Business.
Thomas Lin, M. Dessouky, K. Kumar () "A Heuristic-Based Procedure for the Weighted Production Cell Formation Problems ,"  IIE Transactions  28, 579-589.
Soushan Wu, Hsien-Chang Kuo, Thomas Lin () "A Dynamic Programming Approach with Markov Process to the Cost-Volume-Profit Analysis ,"  Advances in Mathematical Programming and Financial Planning  4, 105-117.
K. Kumar, G. Hadjinicola, Thomas Lin () "A Heuristic Procedure for the Single-row Facility Layout Problem ,"  European Journal of Operational Research  84, 65-73.
Nils Kandelin, Thomas Lin () "An Object-Oriented Programming Approach to Credit Decision Making ,"  Artificial Intelligence in Accounting and Auditing, 229-242.
Thomas Lin () "Multiple Criteria Capital Budgeting Under Risk ,"  Advances in Mathematical Programming and Financial Planning  3, 231-239.
Cecil Jackson, Thomas Lin, D. Elnathan, L. Ferreira () "Product Costing and Cost Control in the new Manufacturing Environment ,"  The Review of Business Studies.
Thomas Lin, David Yang, Carolyn Hartwell () "How Internal Auditors Use Microcomputers in Practice ,"  Internal Auditing, 24-32.
Daniel O'Leary, Thomas Lin () "Goal Programming Applications in Financial Management ,"  Advances in Mathematical Programming and Financial Planning, 211-229.
Edward Dudewicz, Thomas Lin, Charles Swenson () "Stronger Tests Using Heteroscedastic ANOVA With Simulations of Accounting Systems ,"  American Journal of Mathematical and Management Sciences  12, 227-299.
Nils Kandelin, Thomas Lin () "A Computational Model of An Events-Based Object-Oriented Accounting Information System for Inventory Management ,"  Journal of Information Systems, 47-62.
Merrill Lewis, Thomas Lin, Theodore Mock () "An Integer Programming Approach to the Selection of Alternative Aduit Procedures ,"  Applications in Management Science  6, 79-94.
Thomas Lin () "Using Accounting Information in Business Planning, Product Costing and Audit ,"  Tamkang University, Taiwan, 57.
Thomas Lin, Theodore Mock, Arnold Wright, Merrill Lewis () "An Examination of Auditor Multiple Criteria Judgments in Planning Inventory Audit Procedures ,"  The Chinese Accounting Review  25, 56-78.
Lourdes Ferreira, Thomas Lin () "Cost Control and Performance Measurement in the New Manufacturing Environment ,"  Taiwan Management Accounting, 3-38.
Thomas Lin, David Yang () "The Use of Microcomputers in Auditing: A Survey ,"  The EDP Auditor Journal  IV, 73-79.
Lourdes Ferreira, Thomas Lin () "Cost Control and Performance Measurement ,"  Selection and Evaluation of Advanced Manufacturing Technologies  Springer-Verlag, 230-256.
Thomas Lin () "Expert Systems and Management Accounting Research ,"  Artificial Intelligence in Accounting and Auditing  1, 69-73.
Daniel O'Leary, Thomas Lin () "An Expert System for Cash Flow Analysis ,"  Artificial Intelligence in Accounting and Auditing: The Use of Expert Systems  Markus Wiener Publishing, 307-314.
Thomas Lin, Daniel O'Leary () "Cost Variance Investigation with Fuzzy Sets ,"  Fuzzy Methodologies for Industrial and Systems Engineering  Elsevier, 213-224.
George Klersey, Chen-En Ko, Thomas Lin () "Use of a Multiattribute Utility Theory Model in Computer System Selection ,"  Journal of Information Systems, 1-13.
Chen-En Ko, Thomas Lin () "Expert Systems and Multiple Criteria Decisions Making ,"  Applied Expert Systems, 33-45.
Miklos Vasarhelyi, Thomas Lin () "Advanced Auditing: Computers and Analytical Techniques ,"  Addison-Wesley Publishing Company, 628.
Krish Bhaskar, Thomas Lin, Richard Savich () "An Integrated Internal Control Framework to Prevent and Detect Computer Frauds ,"  The EDP Auditor Journal  2, 42-49.
Thomas Lin, Paul Watkins () "The Use of Mathematical Models ,"  National Association of Accountants, 67.
Hurbert Chen, Edward Dudewicz, Thomas Lin () "A Simulation Analysis for Ranking and Selecting the Best Combination of Production ,"  American Journal of Mathematical and Management Sciences   6, 109-130.
Thomas Lin () "Computer Security and EDP Audit Education ,"  The EDP Auditor Journal  1, 38-43.
Miklos Vasarhelyi, Thomas Lin () "EDP Auditing Instruction: Using an Interactive Generalized Audit Software ,"  Journal of Accounting Education, 79-89.
Frank Daroca, Gary Hostrum, Thomas Lin () "Long-Range Planning and Control of Growth ,"  Journal of Accountancy, 118-134.
Thomas Lin, Theodore Mock, Anold Wright () "The Use of the Analytic Hierarchy Process as Aid in Planning the Nature and Extent of Audit Procedures ,"  Auditing: A Journal of Practice & Theory, 89-99.
Thomas Lin () "A Bayesian Analysis of Audit Tests With Fuzzy Sets ,"  TIMS Studies in the Management Sciences  20, 495-510.
Thomas Francl, Thomas Lin, Miklos Vasarhelyi () "Planning, Budgeting, and Control for Data Processing ,"  Van Nostrand Reinhold Company, Inc., 180.
Donna Driscoll, Thomas Lin, Paul Watkins () "Cost-Volume-Profit Analysis Under Uncertainty: A Synthesis and Framework for Evaluation ,"  Journal of Accounting Literature, 85-115.
Miklos Vasarhelyi, Thomas Lin () "The Usage of Computers in Auditing, Teaching, and Research ,"  A Journal of Practice & Theory, 98-103.
Merrill Lewis, Thomas Lin, Doyle Williams () "The Economics Status of Accounting Educators: An Empirical Study ,"  Advances in Accounting  1, 127-144.
Da-Hsien Bao, Merrill Lewis, Thomas Lin, James Manegold () "Applications of Time Series Analysis in Accounting ,"  Journal of Forecasting  2, 405-423.
Thomas Lin, James Scheiner () "Management Decision Activities and Information Requirements for Health Care Institution ,"  Cost and Management, 37-39.
Thomas Francl, Thomas Lin, Warren Erikson () "Selecting the First Small Business Computer ,"  American Journal of Small Business, 50-58.
Thomas Lin, William Harper () "A Decision-Oriented Management Accounting Information System ,"  Cost and Management, 32-36.
Thomas Lin () "An Accounting Control System Structured on Multiple Objective Planning Models ,"  OMEGA: The International Journal of Management Science  8, 375-382.
Miklos Vasarhelyi, Thomas Lin () "TREAT: A Terminal Related Educational Audit Tool ,"  Touche Ross Foundation, 384.
Thomas Lin () "A Survey of Goal Programming Applications ,"  The International Journal of Management Science  8, 115-117.
Thomas Lin, Miklos Vasarhelyi () "Accounting and Financial Control for R & D Expenditures ,"  TIMS Studies in the Management Sciences  15, 199-213.
Thomas Francl, Thomas Lin, Miklos Vasarhelyi () "ZBB Fits EDP to a TEE ,"  DATAMATION, 177-180.
Thomas Lin () "Applications of Goal Programming in Accounting ,"  Journal of Business Finance and Accounting, 559-577.
Thomas Lin () "Multiple Objective Budgeting Models: A Simulation ,"  The Accounting Review, 61-79.