Lu Dai Depart:Accounting Academic Title:Associate Professor Tel:8610-82500408 Fax:8610-82509169 Email:dailu@rmbs.ruc.edu.cn

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Overview

Education

2005-2008    Ph.D., Management (Major: Accounting), under cooperative project of Central University of Finance and Economics and Rutgers Business School, The State University of New Jersey
2001-2004    Master, Management (Major: Accounting), Renmin Business School, Renmin University of China
1997-2001    Bachelor of Economics, Beijing University of Posts and Telecommunications
1997.07        The Seventh Place among liberal arts examinees of Heilongjiang Province in college entrance examination and the First Place among liberal arts examinees of Harbin No.1 High School


Working Experiences

2016.09-    Doctoral Supervisor, Department of Accounting, Renmin Business School, Renmin University of China
2015.09-    Associate Professor, Department of Accounting, Renmin Business School, Renmin University of China
2010.09-    Master Supervisor, Renmin Business School, Renmin University of China
2008.08-    Lecturer, Department of Accounting, Renmin Business School, Renmin University of China
2001-2002   Part-time Employee, Accounting Department, China Network Communications Group Headquarters (a member for project of “Integration of Oracle Database Financial Modules in Group Headquarters and Branches”)

Research Interests

Management Accounting, Corporate Governance

Courses

Management Accounting (Compulsory Course), Accounting (Member of National Quality Course Panel and MOOC Course Panel), Financial Accounting and Reporting Analysis (Compulsory Course) (for Undergraduates);Advanced Management Accounting: Theory and Practi

Publications

Papers


Selected Academic Articles

I. Field Research on Management Accounting Reform

1. Liang X, J., Lu Dai, Sujuan Xie.  Board Interlock and Voluntary Corporate Social Responsibility Reporting: the Role of Director Status and Sustainability Committee.  SAMPJ 2022.

2. Lu Dai, Xiaolei Luo, et al., “Will Reform Resistance to Quality Control and Cost Management Force Strategic Reform of Enterprises? Based On A Case Study”, Journal of Renmin University of China, No.3 (2016) (field research);

3. Lu Dai and Xiaoqiang Zhi, “Exclusion Effect, Follow-up Reform and Influencing Factors of Introduction of Management Accounting Methods into Enterprises—A Case Study Based on Scenario of State-owned Enterprises”, Nankai Management Review, No.2, (2015) (field research, reproduced by Reprinted in Information Center for Social Science of RUC in full);

(The main theoretical findings: Exclusion Effect In Management Accounting Reform and Basic Path of Follow-Up Reform)

4. Lu Dai and Guliang Tang, “State-Owned Commercial Banks Learning from the West in and Knowledge Transfer from Foreign-funded Banks in Management Accounting Reform”, Accounting Research, No.7 (2014) (field research, award-winning paper).

(The main theoretical findings: Explaining Externally Driven Management Accounting Reform with Absorptive Capacity Theory)

II. Development and Influencing Factors of Environmental Management Accounting under the Background of Transition Economy System

1. Lu Dai, Guliang Tang, et al., “Is Enterprise Application Environment Management Accounting Driven by Competitive Strategy?”, work paper (field research);

2. Lu Dai, and Long Li, “Is Disclosed Environmental Protection Strategy of Enterprises Reliable? Impact from Management Performance Targets”, Journal of Beijing Technology and Business University, No.5 (2015) (field research).

III. Inter-Organizational Performance Evaluation and Performance Theory Outreaching

1. Lu Dai, and Xiaoqiang Zhi, “Can Enterprises Discern Learning Performance in the Inter-Organizational Cooperation? Perspective o

Liang X, J., Lu Dai, Sujuan Xie.  Board Interlock and Voluntary Corporate Social Responsibility Reporting: the Role of Director Status and Sustainability Committee.  SAMPJ 2022.


Book

Monographs

1. Lu Dai and Maozhu Sun, “Management Accounting from an Interdisciplinary Perspective: Theoretical Development and Field Survey”, China Renmin University Press, 2014.06 (qualitative research and field research, award-winning monograph)


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RMBS made the Top-50 list of MBA,
EMBA and EE programs——The Financial Times

Renmin University of China

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