Central Pacific Bank (CPB) Executive Vice President and Chief Financial Officer Dayna Matsumoto’s career foundation was laid at the University of Â鶹´«Ã½ at ²ÑÄå²Ô´Ç²¹. The Shidler College of Business alumna graduated in 2003 with bachelor of business administration degrees in accounting and management. Matsumoto credits UH for equipping her with the valuable experiences needed to succeed in the business world.

“The biggest door that really opened for me during my time at UH was participating in some of the business clubs,” Matsumoto said. “I was in Beta Alpha Psi. I was also in accounting club. And that was a huge thing for opening doors for me. It really helped me build relationships and eventually led to me landing my first full-time job.”

Giving back

Now as a leader in the banking industry, Matsumoto places a high priority on giving back to her alma mater. She works with current students through professional interaction nights, mock interviews, and CPB’s regular internship program, creating a win-win for both the company and the next generation of business leaders. Her belief in the power of a UH education to launch a career remains strong:

“I think UH is really a community, so people view it as not just a place to get your degree, but it’s a community where you develop friendships and fellowship,” she said. “I was really fortunate to have a great education. I hope that the youth today can know it’s possible. Just by getting into UH, that opens up so many doors.”

Family lessons

Matsumoto’s professional success is also rooted in a family lesson about the pursuit of education and hard work, values instilled by her father. She recalled the dedication he showed while earning his degree.

“What my dad did, being able to work and have small children and also get his degree, that really taught me about hard work and the value of education,” Mastumoto said. “He sacrificed a lot, went through some very tough years in balancing all of those priorities and obligations. It really showed me that education is really important…and it’s really possible to achieve.”

More than 300 participants from around the world convened at the University of Â鶹´«Ã½ at Mānoa for the 9th annual (HARC) from January 3 to 5 at the .

Hosted by the in the Shidler College, the conference featured nine concurrent sessions over three days, during which 410 papers were submitted for consideration; with 237 papers accepted from 363 authors representing 121 universities in 20 countries.

“Over the past nine years, HARC has emerged as one of the top three most respected accounting research conferences globally,” said Hamid Pourjalali, conference co-chair, A. Corbin Distinguished Professor of Accounting and director of the School of Accountancy. “With submissions from more than 676 authors in 2026, the conference brings together leading scholars to exchange ideas, build collaborations, and engage in intellectually rigorous dialogue. Attendees benefit from high-quality presentations and the opportunity to offer thoughtful, constructive feedback.”

Since its inception, HARC attendance and participation have grown tremendously, more than doubling in size. HARC 2027 is scheduled for January 3 to 5 at UH Hilo.

The in the University of Â鶹´«Ã½ at Mānoa’s is gaining international recognition for its growing influence in accounting research, highlighted by a steady rise in the .

Over the past decade, the School of Accountancy has moved steadily upward in the highly regarded rankings, climbing from No. 113 to No. 75 worldwide in the area of archival financial accounting research. This sustained momentum is built on the dedication, collaboration and intellectual vitality of its faculty, whose work appears in top peer-reviewed journals. Their insightful research explores how accounting information influences business decisions, investor behavior and public policy.

“Our steady rise in the BYU rankings reflects years of collective dedication to rigorous, high-impact research,” said Hamid Pourjalali, director of the School of Accountancy. “Our faculty are advancing the field of accounting while contributing to the global dialogue that shapes how research informs practice, policy and education.”

The rankings, compiled by the BYU School of Accountancy, are widely regarded as one of the most credible, data-driven measures of research productivity in the discipline. Unlike perception-based systems, BYU’s rankings evaluate verified publications in leading peer-reviewed journals and classify research by topic—such as financial, managerial, auditing and tax—and by methodology, including archival, analytical and experimental approaches. This framework provides a transparent and objective assessment of faculty productivity and institutional strength across the global accounting community.

UH Mānoa now stands among respected peers such as Boston College, the London School of Economics, Purdue University, UC Berkeley and UC Irvine—a reflection of the School of Accountancy’s alignment with Shidler College’s mission to advance thought leadership on a global scale.

For students, this recognition translates to a richer academic experience, where classroom learning is informed by cutting-edge, globally relevant research. The school’s faculty expertise spans areas such as financial reporting, corporate governance, international accounting, taxation and sustainability reporting, preparing graduates to navigate complex business environments and emerging issues in accounting and finance. At the institutional level, the school’s rising profile enhances opportunities for collaboration with leading researchers and universities worldwide.

“We’re proud of how far we’ve come—and even more excited about where we’re headed,” said Pourjalali. “Our progress in the BYU rankings reflects our faculty’s vision and drive to make lasting contributions to accounting scholarship and to prepare future leaders who think critically and globally.”

The state of Â鶹´«Ã½ and the University of Â鶹´«Ã½ at ²ÑÄå²Ô´Ç²¹ became the epicenter of global innovation, hosting two high-profile conferences that drew over 1,500 researchers from around the world.

The 8th (HARC) and the 58th (HICSS) brought together some of the brightest minds in accounting and digital technology to exchange ideas, tackle challenges, and push the boundaries of their respective fields.

HARC 2025

From January 3–5, more than 335 participants gathered at UH ²ÑÄå²Ô´Ç²¹ for HARC. Hosted by the at the , the conference featured 11 sessions over three days. A total of 411 papers were submitted for consideration, with 245 papers accepted and registered for presentation. Additionally, 175 global and national universities were represented among 17 countries.

“In just eight years, HARC has firmly established itself as one of the top three most impactful accounting research conferences globally,” said Hamid Pourjalali, conference chair, A. Don Corbin Distinguished Professor of Accounting and director of the UH ²ÑÄå²Ô´Ç²¹ School of Accountancy. “The conference provides a unique platform for scholars worldwide to exchange ideas, build collaborations and contribute to advancing accounting research. With intellectually rigorous presentations and vibrant discussions, HARC fosters a stimulating environment where participants can share insights, receive constructive feedback and further refine their work.”

From its inaugural conference with 168 attendees and 89 accepted papers, the event has more than doubled in size, demonstrating its growing influence and appeal within the academic community. HARC 2026 is scheduled for January 3 to 6 at UH ²ÑÄå²Ô´Ç²¹.

HICSS 2025

HICSS, held January 7–10, welcomed over 1,200 researchers, scientists and academics to the Hilton Waikoloa Village. There were 1,516 research papers submitted, and 736 were selected for presentations.

Attendees participated in symposia, workshops and tutorials on topics such as responsible AI, quantum computing, data analytics and governance, information security, and ICT integration in healthcare. These sessions complemented the expansive research papers, which span over 7,500 pages and delve into theoretical, conceptual, and practical dimensions of digital transformation.

“As a leading international forum, HICSS brings together a multidisciplinary community of scientists dedicated to advancing system sciences and their impact on business, government and society,” said Tung Bui, conference chair and Matson Navigation Company Distinguished Professor of Global Business. “From exploring responsible AI to fostering equitable technological solutions, the research and dialogue at this year’s conference reflect the innovation and rigor that define HICSS as a premier platform for advancing system sciences worldwide.”

A highlight of HICSS 2025 was the exploration of the “intelligence horizon” in keynotes by thought leaders from OpenAI and Meta. Discussions centered on advancements in AI and the progression toward artificial general intelligence (AGI), which promise to reshape the global hardware industrial base into collaborative innovation ecosystems, paving the way for the next decade of digital transformation.

HICSS sponsors include the Shidler College of Business, National Security Agency, Association for Information Systems and MyEducator. HICSS 2026 is slated for January 6 to 9 at the Hyatt Regency Maui.

A team of three University of Â鶹´«Ã½ at ²ÑÄå²Ô´Ç²¹ students won a national government case challenge, and each took home a $1,000 scholarship award.

You-Fan Chai, Manying Huang and Alaina Rhoades spent several months analyzing data for a selected city, which was Denver, Colorado, and developed a “Citizen-Centric Report” for that location.

“It was really surreal winning this competition, and it was a great learning experience,” Chai said. “This competition made us challenge our skills to look for the information we needed regarding Denver, Colorado.”

Chai said the team used Canva and CapCut to help make their report, presentation and video visually appealing.

“We encourage students to participate in competitions like this, not only for the prize, but also to develop themselves through the learning experience,” Chai said.

Hosted by the National Association of Government Accountants (AGA), the illustrated the importance of government accountability and transparency, demonstrated how much data needs to be transformed into information for citizens to consume and raised awareness about exciting careers in government.

The team was advised by UH ²ÑÄå²Ô´Ç²¹ Professor Jian Zhou.

“I extend my heartfelt gratitude to Pamela Young from the AGA—Â鶹´«Ã½ Chapter for her indispensable support,” Zhou said. “Throughout the AGA Government Finance Case Challenge journey, the students undertook a transformative learning experience characterized by their unwavering commitment and receptiveness to feedback from AGA, Pamela Young and myself. Observing their extraordinary development over the course of this journey has been immensely gratifying. Their outstanding achievements in a nationwide case competition are truly commendable, and I couldn’t be prouder of their success.”

Submissions were judged by a panel of government finance experts, and finalists presented their findings in a team-created video of a mock government meeting. This is the .

(PDF).

A pair of international conferences, organized by the University of Â鶹´«Ã½ at ²ÑÄå²Ô´Ç²¹ , brought together industry leaders and professionals in information technology management and accounting.

“As we celebrate the college’s 75th anniversary, we look forward to continuing our tradition of international excellence,” said Shidler Dean and First Hawaiian Bank Chair of Leadership and Management Vance Roley. “In bringing together academic and industry leaders from around the world, Shidler College demonstrates commitment to nurturing innovation, promoting collaboration, and advancing academic progress.”

HICSS 57

The 57th annual (HICSS), at the Hilton Hawaiian Village from January 3 to 8, hosted more than 1,300 participants representing more than 45 countries. A record breaking 1,620 research papers were submitted and HICSS published 764 peer-reviewed research papers by authors and co-authors addressing a broad range of topics.

“As the conference chair, I am honored to witness the remarkable contributions and discussions that unfold at HICSS; we look forward to seeing the exciting developments that will shape the future of IT,” said Tung Bui, professor of information technology management and Matson Navigation Company Chair of Global Business. “The deployment and impacts of emerging technologies—to include generative AI—dominated many of the debates. Our participants also debated the future of work and burdens of technological changes on marginalized populations and underserved communities.”

Established in 1968, HICSS is the longest-standing working scientific conference in information technology management. HICSS provides an interactive working environment for top scholars from academia and industry experts to exchange ideas in information, computer and system sciences.

Throughout the conference’s history, the number of downloads has grown to more than 4 million, with Google Scholar ranking HICSS as No. 1 in citations. Proceedings from the conference have produced more than 20,000 published papers representing more than 78 countries, 1,000 universities and 6,000 contributing scholars. The 2025 HICSS conference will be held at the Hilton Waikoloa Village, Â鶹´«Ã½ Island from January 7 to 10.

Â鶹´«Ã½ Accounting Research Conference

More than 320 participants from around the world convened at UH ²ÑÄå²Ô´Ç²¹ for the 7th annual (HARC) from January 3 to 5. Hosted by the at the Shidler College of Business, the conference featured 10 concurrent sessions over three days, during which 418 papers were submitted for consideration; with 221 papers accepted from 633 authors representing 284 universities in 31 countries.

“Within seven years, HARC is considered among the top three globally renowned and impactful accounting research conferences,” said Hamid Pourjalali, conference co-chair, A. Corbin Distinguished Professor of Accounting and director of the School of Accountancy. “Drawing submissions from over 1,100 authors in 2023, the conference is a forum for exchanging erudite ideas, fostering collaboration and cultivating intellectual connections among accounting researchers. The presentations are characterized by their intellectual rigor, imparting a stimulating experience that allows attendees to contribute meaningful feedback.”

Since inception, HARC conference attendance and participation has grown tremendously, with 168 attendees and acceptance of 89 scholarly papers in 2018, and has more than doubled in size. HARC 2025 is scheduled for January 3 to 5 at UH ²ÑÄå²Ô´Ç²¹.

The world’s most promising doctoral students in the field of accounting gathered at the University of Â鶹´«Ã½ at ²ÑÄå²Ô´Ç²¹ for the third annual (HARDI), June 2–20.

Hosted by the , the three-week consortium offered the opportunity for participants to develop and exchange research inquiries; obtain insight into the future of accounting research; discuss, share and develop novel research ideas; prepare research papers; form conferences; and meet with other PhD candidates from top-tier schools.

Only 25 are selected each year through a nomination process from the best accounting programs around the globe. In addition to Shidler students, this past meeting included students from the Massachusetts Institute of Technology Sloan School of Management, University of Wisconsin–Madison, University of Chicago Booth School of Business, University of Oregon, University of Hong Kong, Seoul National University, Copenhagen Business School and the Simon Business School at the University of Rochester.

“The objective of HARDI is to influence the future of accounting research,” said Hamid Pourjalali, conference co-chair, professor of accounting and director of the . “In addition to current research in explaining accounting practices, accounting researchers will help shape the future of accounting practices.”

In addition to the PhD candidates, four of the most influential accounting researchers participated in the event: John Campbell from the University of Georgia, Mark Bradshaw from Boston College, Michelle Hanlon from the Massachusetts Institute of Technology and Clive Lennox from the University of Southern California.

Next year’s HARDI is slated for June 2024, and the UH ²ÑÄå²Ô´Ç²¹ hosted is scheduled for January 3–5.

For more information about HARDI, .

It was an exciting day of mock investigations and arrests—complete with body armor and handcuffs—for students who participated in the presented by the Internal Revenue Service Criminal Investigation (IRS:CI) at the in February.

About 40 students got a firsthand look at what it is like for IRS:CI special agents to carry out an investigation—tracking illicit money to the criminal. Many were accounting majors, who came from UH West Oʻahu, , , , and Brigham Young University-Â鶹´«Ã½.

“Citizen Academy was a hands-on experience in which you work with professional IRS:CI special agents,” said Mary Yamut, a Kapiʻolani CC accounting major. “We worked with various cases that they would do on the job, for example, a drug dealer laundering money to finance his assets.”

Who knew that CPAs were running investigations, knocking down doors and hauling criminals off to jail?
—Amy Little

Students were “sworn in” as special agents in the morning and were provided law enforcement gear such as body armor, inert/inoperable training firearms, handcuffs and radios. The students sharpened their forensic accounting skills and interviewed suspects, conducted surveillance and performed document analysis. The day ended when the students solved the crimes and arrested the mock offenders (volunteer faculty and staff members).

“I was really excited to learn about other career opportunities outside the typical office environments I expected for my major,” said Amy Little, a UH West Oʻahu business administration major. “Who knew that CPAs were running investigations, knocking down doors and hauling criminals off to jail? I always thought a job with the IRS would have me stuck at a desk with a mountain of returns to look through, but I was thrilled to see there is more to a career with the IRS than just paperwork.”

IRS:CI field offices have brought Citizen Academy to college and university campuses nationwide for years to provide students a glimpse into the career of an IRS special agent and what a criminal investigation entails. This is believed to be the first time Citizen Academy was held in Â鶹´«Ã½.

“For over 100 years, IRS Criminal Investigation has worked some of the most impactful and complex cases in federal law enforcement,” said Assistant Special Agent in Charge Adam Jobes with the IRS:CI Seattle field office. “We are always looking for the best and the brightest to become the next generation of special agents.”

Little said it was one of the most impactful job-shadow events she had experienced, because it was so hands-on.

“Most of us can only dream of putting our professors in handcuffs after midterms,” she joked, “but at the Citizen Academy event we did just that.”

Read the full story at .
—By Zenaida Serrano Arvman

Bridging the gap between academic accounting research and current professional accounting practices was the focus of an international accounting research conference, hosted for the second consecutive year by the University of Â鶹´«Ã½ at ²ÑÄå²Ô´Ç²¹. The (HARDI) was held at the by the , June 3–22.

Every year, HARDI sends invitations to a select number of top universities worldwide to nominate one of their PhD students for the institute, and from those, nominated only 25 students are accepted to the program.

“This annual consortium brings together top caliber doctoral students, along with the world’s best accounting researchers for a true meeting of the minds,” said Hamid Pourjalali, conference co-chair, and UH ²ÑÄå²Ô´Ç²¹ professor of accounting and director of the School of Accountancy. “In addition to the annual , the HARDI program further elevates Â鶹´«Ã½ and the University of Â鶹´«Ã½ as a leader in the forefront of accounting research. The connections and professional network cultivated within the HARDI program will endure many years after the conclusion of the conference.”

Participants engaged in a series of workshops and activities in multiple areas, including financial accounting, managerial accounting, auditing, accounting information systems and experimental research in accounting. They learn from top researchers around the world and join a large research network that will play a significant role in their future research. Participants were also expected to develop a workable research idea/proposal that is practice relevant.

Benefitting UH ²ÑÄå²Ô´Ç²¹ and Shidler College

Shidler doctoral students in accounting and School of Accountancy faculty members interacted with well-known accounting researchers and a diverse group of students from around the world. Pourjalali also said that the institute will be beneficial to our recruiting efforts, since some students from the institute may decide to apply to Shidler because they are more familiar with Â鶹´«Ã½ and the school, increasing UH ²ÑÄå²Ô´Ç²¹â€™s chances of hiring excellent future researchers.

The Â鶹´«Ã½ Accounting Research Doctoral Institute was formed from the Â鶹´«Ã½ Accounting Research Conference, which is held annually in January at UH ²ÑÄå²Ô´Ç²¹. Pourjalali is also a co-chair of the conference, and assists in UH systemwide initiatives, including serving on the General Education Curriculum Revisions Team.

—By Marc Arakaki

The state’s lone recipient of a $10,000 national accounting scholarship is a University of Â鶹´«Ã½ at ²ÑÄå²Ô´Ç²¹ undergraduate student. Haiying Li, a junior accounting major, was named a (PCAOB) scholar for the 2022–23 academic year. These scholarships are awarded to outstanding students who will likely pursue a career as an auditor.

Li was born in China and came to the U.S. in 2012. She struggled to speak English and spent most of her recess time in the classroom studying, while her classmates played outside.

“I’ve always worked hard and believed that the amount of effort I put in is equal to the results I end up with”, Li said. “Knowing that I had to work harder than others, I ignited my inner fire, propelled myself to the top 15% of my graduating class and graduated high school (President Theodore Roosevelt High School) with a semester’s worth of college credits.”

Finding support at UH ²ÑÄå²Ô´Ç²¹

Li enrolled at UH ²ÑÄå²Ô´Ç²¹ in 2019 and entered the Shidler College of Business in spring 2021. She said her experience at Shidler College has been great. Her advisors and professors constantly encourage and support her.

Going to college does help students develop into mature and independent young adults, but there are mentors and peers who can help you make this transition and get you ready for your career. You are not alone!
—Haiying Li

“One misconception students always have about college is that college is completely independent and they are entirely on their own,” Li said. “Going to college does help students develop into mature and independent young adults, but there are mentors and peers who can help you make this transition and get you ready for your career. You are not alone!”

Aside from her work in the classroom, Li is an executive board member of UH ²ÑÄå²Ô´Ç²¹â€™s , the premier international honor society for accounting students. After earning her bachelor’s degree in business administration in accounting, Li hopes to pursue her master’s degree in accounting at Shidler. Her goal is to pass the CPA exam.

“I am honored and grateful to be a recipient of the 2022 PCAOB scholarship,” Li said. “By receiving this scholarship, I will be able to focus on my education without worrying too much about paying tuition and fees.”

Li was nominated for the scholarship by a committee from UH ²ÑÄå²Ô´Ç²¹â€™s .

“The School of Accountancy Scholarship Committee was delighted to select Haiying. Her dedication and perseverance to succeed is indeed commendable and the committee felt she was a great nominee for this prestigious scholarship. We are proud that Haiying is the fifth Shidler student to receive this distinction,” Professor and School of Accountancy Director Hamid Pourjalali said.

—By Marc Arakaki