Proceedings of the 2nd International Conference on Accounting, Management, and Economics 2017 (ICAME 2017)

It is with deep satisfaction that I write this Foreword to the Proceedings of The 2nd International Conference on Accounting, Management, and Economics (ICAME-2017) held October 10, 2017, in Makassar, Indonesia.

ICAME 2017 continues a tradition of bringing together researchers, academics and professionals from all over the world, experts in Management, Accounting, Economics and social sciences. ICAME 2017 is a conference for research in the areas of Accounting, Management, and Economics. Although it is only in its second year, it has already witnessed significant growth. As evidence of that, ICAME 2017 received a record of 210 submissions, representing a 70% increase compared to ICAME-2016.

The conference particularly encouraged the interaction of research students and developing academics with the more established academic community in an informal setting to present and to discuss new and current work. Their contributions helped to make the Conference as outstanding as it has been. The papers contributed the most recent scientific knowledge known in the field of Management, Accounting, Economics and social sciences.

In addition to the contributed papers, five invited keynote presentations were given: by Dr. Susanna Chamberlain of Griffith University, Australia, Associate Professor Rai Shunsuke of Meijigakuin University Japan, Associate professor Evan Lau of Sarawak University Malaysia, Ir. H. Moh. Ramdhan Pomanto Mayor of Makassar City, and Dr. Syarkawi Rauf, SE, ME of KPPU Indonesia.

These Proceedings will furnish the scientists of the world with an excellent reference book. I trust also that this will be an impetus to stimulate further study and research in all these areas. We thank all authors and participants for their contributions.

Amiruddin Amrullah, Ph.D Conference Chair

Foreword from the Dean of Economic and Business Faculty, Hasanuddin University

We welcome you to The 2nd International Conference on Accounting, Management, and Economics (ICAME 2017) held October 9–10, 2017 in Makassar, Indonesia. As a premier conference in the field, ICAME 2017 provides a highly competitive forum for reporting the latest developments in the research and application of Accounting, Management, and Economics.

The purpose of this conference is to produce qualified and highly competitive lecturers, educators and researchers through these activities, as well as to increase knowledge, the insight of knowledge that will provide added value in carrying out their duties and functions as well as increased quality and the amount of research produced.

In addition, the public will get the results of quality and useful research for many people to be able to solve social problems and scientific discoveries that can be patented for use as an additional provision in live and creation of new jobs. The public can read scientific papers on the results of research on education, new technology, and applied science.

Recognizing the increasing importance of research and scientific publications, Faculty of Economics and Business, University of Hasanuddin conducts an international conference in the fields of accounting, management, and economics. We are pleased to present the proceedings of the conference as its published record.

Finally, the conference would not be possible without the excellent papers contributed by authors. We thank all the authors for their contributions and their participation in ICAME 2017. We hope that this program will further stimulate research in Accounting, Management, and Economics and provide practitioners with better techniques and tools for deployment. We feel honored and privileged to serve the best recent developments in the field of Accounting, Management, and Economics to you through this exciting program.

Dean Faculty of Economics and Business

Professor Gagaring Pagalung

Hasanuddin University, Indonesia