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Thomas Lin

Emeritus Professor of Accounting
Building
ACC
Room / Office
232B

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