AHN, TAESIK

Professor of Cost Management, Performance Evaluation


Professor Introduction

Tae-Sik Ahn is Professor of Accounting at Seoul National University. Prior to joining Seoul National University, he was an assistant professor at Arizona State University from 1988 to 1989 and an associate professor at Ajou University from 1989 to 1996. He has a BBA Degree from Seoul National University and received his PhD from University of Texas at Austin.
He was a dean of Seoul National University Business School, President of the Korean Management Accounting Association and the Korea Business Case Development Center. He also served as a chief editor of Korean Management Accounting, and the Korean Accounting Journal. He is now the president-elect of Korean Accounting Association. His service includes an international membership in the ABEST21 board and vice president of the Asia-Pacific Management Accounting Association.
His research interests include Cost Management and Performance Evaluation. He has published articles in international journals including The Accounting Review, the Journal of Management Information Systems, Research in Government and Non-profit Accounting, and Socio-economic Planning Sciences. His publication also appears in Korean journals including the Korean Accounting Review, the Korean Accounting Journal, and the Korean Management Accounting Journal.

Education & Experiences

[Education]
Ph.D. University of Texas at Austin, 1987
B.B.A. Seoul National University, 1980

[Academic Career]
1997-Present Professor, Seoul National University
1989-1997 Associate Professor, Ajou University, Korea
1991 Lecturer, University of Texas at Austin
1988-1989 Assistant Professor, Arizona State University
1988 Lecturer, University of Texas at Austin

[Awards and Research Grants]
1981-1984 IBRD scholarship
1986 Outstanding Assistant Instructor Award, College of
Business Administration, University of Texas at Austin
1991 Korean Academic Development Foundation, Research Grants
1993 Korean Academic Development Foundation, Research Grants
1993 Korean Accounting Association, Research Grants
1994 Korean Banking Association, Research Grants
1994 Korean Electric Power Company, Research Grants
1995 Asan Foundation
1995 Korean Accounting Association, Research Grants
1996 Korean Academic Development Foundation, Grant for researchers
in Foreign Countries
1996 Korean Accounting Association, Research Grants
1998 Asia Pacific Research Universities Fellowship Grants,
Seoul National University Representative
1998 Sungkok Research Grants
1999 Suam Research Grants
1999 Korean Academic Development Foundation, Research Grants
1999 Korean Academic Development Foundation, Research Grants
for Leading Researchers
2000 Korean Academic Development Foundation, Research Grants.
2000 Korean Defense Industry Association, Research Grants.
2001 Korean Accounting Institute, Research Grants.
2001 Seoul National University Development Fund
2002 Korean Accounting Institute, Research Grants.
2002 Korean Health Insurance Institute, Research Grants.
2002 Korean Ministry of Health and Welfare, Research Grants.
2002 Korean Ministry of Defense, Research Grants.
2003 Korean Ministry of Health and Welfare, Research Grants.
2004 Korean Academic Development Foundation, Research Grants.
2003 Korean Hospital Association

[Professional Activities]
2003 - Present, Chief Editor, Management Accounting Review,
Korean Management Accounting Association.
2001-2002, Chief Editor, Management Review
2001-2002, Director, Seoul National University Case Development Center
2001-2002, Director, Korean Institute of Management Case Research.
2001-2002, Chief Editor, Korean Journal of Accounting,
Korean Accounting Association.
2001-2002, Chief Editor, Management Accounting Review,
Korean Management Accounting Association.
1999-2002, Asia Academic Accounting Association, Steering Committee.
1989 - Present, Also served as a committee member for several years in various committees of Korean Accounting Association such as in Management Accounting Committee, International Relations Committee, Accounting Information Systems Committee, and Accounting Education Committee.
1989 - Present, Consulting experience in various organizations including government, Samsung Economic Research Institute, Pohang Steel Research Institute, Samsung Electrics and Mechanics, Korea Electric Power Company, Korean Banking Association, and other private firms.
1989 - Present, Committee member in government institutions including Korean Ministry of Health and Welfare, Korean Ministry of Finance and Economics, and Korean Ministry of Industry and Resources.

Publications

[Publications]
(International/English)

(1) Ahn, T. and G. Grudnitski, "Conceptual Perspectives on Key Factors in DSS Development: A Systems Approach," Journal of Management Information Systems, Vol. 2 (1985), pp. 18-32.

(2) Ahn, T., A. Charnes, and W.W. Cooper, "Using Data Envelopment Analysis to Measure the Efficiency Evaluation - Comment," Managerial and Decision Economics, Vol. 9 (1988), pp. 251-253.

(3) Ahn, T., A. Charnes, and W.W. Cooper, "Some Statistical and DEA Evaluations of Relative Efficiencies of Public and Private Institutions of Higher Learning," Socio-Economic Planning Sciences, Vol. 22, No. 6 (1988), pp. 259-269.

(4) Ahn, T., A. Charnes, and W.W. Cooper, "Efficiency Characterizations in Different DEA Models," Socio-Economic Planning Sciences, Vol. 22, No. 6 (1988), pp. 253-257.

(5) Ahn, T., V. Arnold, A. Charnes, and W.W. Cooper, "DEA and Ratio Efficiency Analyses for Public Institutions of Higher Learning in Texas," Research in Governmental and Nonprofit Accounting, Vol. 5 (1989), pp. 165-182.

(6) Ahn, T., and L. Seiford, "Sensitivity of DEA to Models and Variable Sets in a Hypothesis Test Setting: The Efficiency of University Operations," Creative and Innovative Approaches to the Science of Management (ed. by Yuji Ijiri), Quorum Books: N.Y., (1993), pp. 287-311

(7) Ahn, T. "Economic Environments and Features of Accounting Practices in Korea," in Accounting in the Asia-Pacific Region (ed. Nishimura, Baydoun, and Willet), Kyushu University Press (Japanese Version), 1995, pp. 185-211 and John Wiley (English version) 1997.

(8) Ahn, T. "Cost Drivers of Manufacturing Overhead: A Cross-sectional Analysis of Automobile Component Manufacturing Plants," Seoul Journal of Business, Vol. 4, No. 2 (1998), pp. 71-95.

(9) Ahn, T. and S. Lee, "Effort and Self-Selection Effects of Compensation Scheme Changes under a Multi-Output Setting," Seoul Journal of Business, vol. 6, No. 1/2, (2000), pp. 17-31.

(Korean)

(10) Ahn, T. "Performance Evaluation of Bank Branches Using Data Envelopment Analysis: Tests and Comparisons" Korean Management Review, Vol. 20 (1991), pp. 71-102.

(11) Ahn, T. "Selection of Input-Output Variable Sets and Sensitivity Analyses of Productivity," Korean Management Review, Vol. 22 (1993), pp. 75-100.

(12) Ahn, T., S. Sohn, and N. Lee, "Productivity Analyses of Korean Commercial Banks Using Generally Accepted Variable Sets," Korean Accounting Review, Vol. 17 (1993), pp. 29-58.

(13) Ahn, T., "Customer Satisfaction Accounting," Korean Journal of Accounting, Vol. 1. (1993), pp. 115-135.

(14) Ahn, T. and I. Kim, "Influencing Variables on the Internal Control of Information Systems: Banking and Manufacturing Industries," Korean Management Review, Vol. 23 (1994), pp. 17-46.

(15) Ahn, T. and C. Lee, "Survey on Cost Accounting Systems of Korean Manufacturing Companies," Korean Journal of Accounting, Vol. 2 (1994), pp. 113-130.

(16) Ahn, T. and J. Lee, "Design and Validation of Cost Prediction Systems Using Artificial Neural Networks," Korean Accounting Review, Vol. 20 (1995), pp. 21-42.

(17) Ahn, T. and C. Lee, "Are Costing Systems Adjusting to the Changes of Manufacturing Systems?: Empirical Findings on Korean Manufacturing Industry," Korean Accounting Information Review, Vol. 1 (1995), pp. 72-99.

(18) Ahn, T, D. S. Lee, W.S. Ko, and K. Choi, "Education of Accounting Principles: Customer Perspective," Korean Journal of Accounting, Vol. 5 (1996), pp. 89-118.

(19) Ahn, T.S. and K. H., Lee, "Design Characteristics of Korean Hospital Costing Systems," Korean Journal of Accounting, Vol. 6 (1997), pp. 77-118.

(20) Ahn, T.S., and S. W. Chung, "Comparison of Budgeting Characteristics for Research and General Business Divisions," SNU Management Review, Vol. 31 (1997), pp. 145-165.

(21) Ahn, T.S., and J. S. Park, "Productivity Evaluation of Korean Provincial Hospitals," Korean Hospital Management, Vol. 2, No. 1 (1997), PP. 22-47.

(22) Ahn, T.S., W.S. Ko, D.S. Lee, and T.S. Ahn, "Accounting Education from Customer Perspectives: Comparison of Professors and Corporate Managers," Korean Journal of Accounting, Vol. 6 (1997), pp. 115-137.

(23) Ahn, T.S., "Hypotheses Generation Using Case Research Methodology: A Case of ABC Implementation in a Korean Electronics Firm," SNU Accounting Review, Vol. 1 (1998), pp. 379-405.

(24) Ahn, T.S., "University Accounting Education for Public Accountants," Accounting and Auditing, Vol.33 (1998), pp. 143-165.

(25) Ahn, T.S. K. J., Cho, and T.J. Park, "Efficiency Behavior of Korean Universities and Influencing Variables," Korean Accounting Review, Vol. 23, (1998), pp. 183-215.

(26) Ahn, T.S. and S. Y. Lee, “Moral Hazard Impacts of Compensation Scheme Changes under a Multi-output Setting,” Korean Accounting Review, Vol. 23, 1998, pp. 3-22.

(27) Ahn, T.S., and W. J. Kim, “Impact of Customer Satisfaction on Financial Performance,” Korean Accounting Review, Vol. 25, No. 1, (2000) 75-95.

(28) Ahn, T. S., and T. Y. Whang, “Cost Allocation Differences between ABC under ERP and Traditional Costing Systems,” Korean Accounting Review, Vol. 26, (2000), 87-105.

(29) Ahn, T. S., and W. S Choi, “Incremental Information Content of Other Comprehensive Income Items,” Korean Accounting Review, Vol. 27, (2002), 81-104.

(30) Ahn, T. S., and Eunjin Heo, “Cost Accounting, Reimbursement, and Profit Incentives of Defense Industry,” Korean Journal of Accounting, Vol. 12, (2003), 35-60.

(31) Ahn, T. S., and Yong-Gyu Lee, “Is CEO Compensation Sticky,” Korean Journal of Accounting, Vol. 12, (2003), 65-85.

(32) Hong, C. K, and T. S. Ahn, “A Critical Review of Long Term Incremental Cost Development and Its Application in a Telecommunication Industry,” Journal of Korean Management Association, forthcoming in 2003. vol. 39, (2003), 1399-1424.

(33) Ahn, T. S., D. I. Oh, and H. R. Jung, “Estimation Model Development and Applications of Conversion Factors for Medical Services,” Korean Management Review, Vol. 33, No.1, (Feb., 2004), 157-182.

(34) Ahn, T. S., H. R. Jung, and S. Y. Lee, “Asymmetrical Behavior of Manufacturing Costs : Korean Evidence,” Korean Management Review, forthcoming in 2004.


[International and Domestic Conference Proceedings (Full text published)]

(1) Ahn, T. “DEA as an Efficiency Evaluation Method: A Sensitivity Analysis under a Hypothesis Test Setting,” Proceeding of Korean Accounting Association, 1990.

(2) Ahn, T., W.W. Cooper, S. Kumbhakar, S. Li, and X. Yu, “A Combined DEA-Stochastic Frontier Approach to Evaluating the Effects of the Chinese Economic Reforms,” Proceeding of the Conference on Current Issues in Productivity, Rutgers University, December 16-18, 1991.

(3) Lee, J., and T. Ahn, “An Artificial Neural Network Approaches to Activity-Based Cost Allocation,” Proceeding of the 93 Korea/Japan Joint Conference on Expert Systems, pp.380-393,

(4) Ahn, T, “Customer Satisfaction Accounting,” Proceeding of Korean Accounting Association Conference, 1993.

(5) Ahn, T., S. Sohn, and J. Lee, “Efficiency Evaluation of Korean Banks Using Generally Accepted Variables Sets,” Proceeding of Korean Accounting Association, 1993. pp. 709-745.

(6) Ahn, T., and J. Lee, “Design and Validity Tests of Costing Systems Using Artificial Neural Networks,” Proceeding of Korean Management Association Conference, 1994. pp. 321-341.

(7) Lee, D. S., W. S. Ko, and T. S. Ahn, “How to Improve Accounting Principles Education,” Proceeding of Korean Accounting Association, 1995, pp. 7-34.

(8) Ahn, T. “Activity Based Costing Implemented in a Korean Electronics Firm,” Proceeding of 1st Asia Pacific DSI Conference, June, 21-22, 1996.

(9) Lee, D. S., W. S. Ko, and T. Ahn, “Accounting Education With a Customer Focus,” Proceeding of Korean Accounting Association Conference, 1996

(10) Ahn, T., “ABC System Design Characteristics: A Case of Korean Electronics Firm,” Proceeding of Ninth Annual Conference of Accounting Academics, Hong Kong, 4-5 June 1997.

(11) Ahn, T., K.J. Cho, and T.J. Park, “Efficiency Measurement and Influencing Factors,” Proceeding of Korean Accounting Association Conference, 1997, 743-771.

(12) Ahn, T. and S.Y. Lee, “Impact of Compensation Scheme on Sales-mix,” Proceeding of Korean Management Accounting Association Conference, 1997.

(13) Ahn, T., H.C. Shin, and K.T. Lee, “ERP and Role Changes of Accountants,” Proceeding of Korean Accounting Association Conference, 1998.

(14) Shin, H.C., and T. Ahn, “Innovations in Management Accounting and Roles of Management Accounting,” Proceeding of Korean Accounting Association Conference, 1998.

(15) Ahn, Taesik, “Cost Drivers of Manufacturing Overhead: A Cross-Sectional Study of Automobile Component Manufacturing Industry,” Proceeding of Korean Management Association Conference, 1998.

(16) Ahn, T., H.R. Choi, and W.J. Kim, “Analysis of Non-linear Cost Behaviors Using Regression and Artificial Neural Networks,” Proceeding of Korean Management Association Conference, 1998.

(17) Ahn, T., “A Moral Hazard Impact of Compensation Scheme Changes on Sales-mix under a Multi-product Environment,” APDSI Conference, June 7-9, 1998, Taipei,Taiwan.

(18) Ahn, T., K.H. Jung, and B.K. Kim, “Hospital Cost Accounting using ABC,” Proceeding of Korean Accounting Association Conference, 1998, 377-395.

(19) Ahn, T., and S.H. Lee, “Effort and Self-Selection Effects of Compensation Scheme Changes Under a Multi-Output Setting,” Proceeding of KASBA, February, 1999.

(20) Ahn, T., and W. J. Kim, “A Relationship between Financial Performance Indicators and Non-financial Performance Indicators,” Proceeding of Korean Accounting Association Conference, 1999.

(21) Ahn, T., A. Charnes, & W. W. Cooper, “A Note on Efficiency Characterizations Obtained in Different DEA Models,” Center For Cybernetics Studies Research Report #584, Center for Cybernetics Studies, University of Texas at Austin, 1988, presented at the TIMS/ORSA Conference in Washington, D.C., April 1988 and at the Conference on Research in Productivity at Rutgers University in December 1987.

(22) Ahn, T., and S. Lee, “Effort and Self-Selection Effects of Compensation Scheme Changes on Sales Mixes under a Multi-Output Setting,” August 23-26, 2000, Singapore, The 1st Conference of Asian Academics Accounting Association.

(23) Ahn, T., and W. S. Choi, “Information Content Analysis of Comprehensive Income,” Proceeding of Korean Accounting Association Conference, 2001.

(24) Ahn, T., J. Choi, and W. S. Choi, “Value Relevance of Comprehensive Income Items: Korean Evidence,” Asian Academic Accounting Conference, Nogoya, October, 2002.

(25) Ahn, T. S., H. R. Jung, and S. Y. Lee, “Asymmetrical Behavior of Manufacturing Costs : Korean Evidence,” Asian Academic Accounting Conference, Seoul, October, 2003.