Al Chen
Bio
Al Chen is a professor within the Poole College of Management in the Accounting Department.
Education
D.B.A. Business Administration Georgia Institute of Technology 1989
M.S. Accounting Georgia Institute of Technology 1984
B.A. Accounting Chinese Culture University 1980
Area(s) of Expertise
Chen's research started with examining the economic impacts of changes in accounting policies using financial analyst forecast dispersion as a surrogate for investors' heterogeneous expectations. By identifying and measuring the heterogeneity of financial analyst earnings forecasts, he began to investigate further into the manufacturing and cost management strategies that create firms' competitive advantages in the global economy. Combining strategic cost management and quality improvement techniques, He has been able to expand his research program and outreach to the industry and produce many interdisciplinary projects that support scholarly research and innovative educational programs. More recently, his study of advanced manufacturing systems has led him into the emerging research of environmental cost management and supply chain management. Chen developed a value chain research theme through enterprise risk management and supply chain management. His environmental cost management research efforts allow him to participate in projects and grants to extend his interests in ethical business with all stakeholders and corporate social responsibility.
Publications
- Quantifying the greenhouse gas impact of university air travel: an applied analysis , International Journal of Sustainability in Higher Education (2026)
- Building Internal Audit Pipeline to Mitigate Emerging Risks , Journal of Government Financial Management (2025)
- Sustainable Travel: Measuring Emissions and Preparing for Change , Bank of America 2025 Global Payments and Car Conference (2025)
- Building Internal Audit Pipeline to Mitigate Emerging Risks , Japanese Accounting Association International Research Seminar (2024)
- Upskilling In-demand Technology Skills for Business Students , HBCU Technology Conference (2023)
- Lies, Damn Lies, and Statistics: Why a Widely Used Sustainability Metric Fails and How to Improve It , Journal of Applied Corporate Finance (2017)
- How Widely Used Sustainability Metrics Distort Actual Performance-And a Solution to This All-Too-Common Problem , Environmental Quality Management (2015)
- A Comparison of XBRL Filings to Corporate 10-Ks—Evidence from the Voluntary Filing Program , Accounting Horizons (2011)
- Applying Target Costing in the Development of Marketable and Environmentally Friendly Products from Swine Waste , The Engineering Economist (2008)
- Equilibrium and Kinetic Folding of a α-Helical Greek Key Protein Domain:  Caspase Recruitment Domain (CARD) of RICK , Biochemistry (2003)
Grants
The objective of the proposed research is to demonstrate how management accountants can adapt familiar analytical methods to physical (nonfinancial) performance indicators in the emerging field of sustainability decision support, planning, and control. A review of the environmental management accounting literature indicates that there is little, if any, evidence that methodologies such as activity based analyses and flexible budgeting have been applied to physical measures of key environmental and social variables. We will conduct a case study of Bacardi Limited?s innovative application of the principles of activity based flexible budgeting to produce efficiency metrics for physical sustainability measurements. The research team will examine the advantages and disadvantages of Bacardi?s efficiency metrics from the viewpoints of managers across three dimensions: level of management, business unit, and geography/culture. The research team also will look at how Bacardi?s performance improved on the sustainability metrics and investigate potential reasons for variations in performance identified across organizational units. The findings of the proposed study will enable management accountants to play a more significant role in the advancement of sustainability initiatives.
The economics of producing methane by the selected digester system and optimized methanol system will be evaluated to direct final system design rather than relying on just technical considerations. The long term goal is the integration of an on-farm, low-cost, low-tech digester with a methanol production system that can be economically justified, protects environmental quality and utilizes valuable waste constituents.
Honors and Awards
- Faculty Advisor for National Student Video Case Competition, Institute of Management Accountants
- Faculty Advisor for National Student Video Case Competition, Institute of Management Accountants
- Certificate of Merit in Manuscript Competition, Strategic Finance
- Faculty Advisor for National Student Video Case Competition, Institute of Management Accountants
- Faculty Advisor for National Student Video Case Competition, Institute of Management Accountants
- Faculty Advisor for National Student Video Case Competition, Institute of Management Accountants
- Faculty Advisor for National Student Video Case Competition, Institute of Management Accountants
- Outstanding Extension Service Award, NC State University
- Certificate of Merit in Manuscript Competition, Management Accounting
- Academic Honorary, Georgia Institute of Technology
- Southeast Doctoral Consortium Fellow, American Accounting Association
- Doctoral Consortium Fellow, American Accounting Association