Gary PAN
Dr. Gary Pan is Professor of Accounting (Education) and the Associate Dean for UG Admissions and Student Development of the School of Accountancy at Singapore Management University. He is also the Academic Director of Lifelong Learning and Academic Director of Industry Practice Masters.
Gary’s primary teaching interests include Accounting Information Systems and Accounting Analytics Capstone. His primary research interests include Accounting Information Systems, Innovative Pedagogy and Adult Learning. Gary has published widely in peer-reviewed academic journals and professional publications. He has won a number of international and local teaching and research awards. He also serves on several university and industry committees.
Gary is a Fellow Chartered Accountant of Singapore, Fellow of CPA Australia, and Certified Management Accountant of Australia.
Gary is the author/editor/co-editor of six books: Accounting & Productivity: Answering the Big Questions, Dynamics of Governing IT innovation in Singapore: A Case Book, Analytics and Cybersecurity: The Shape of Things to come, Riding the Waves of Disruption, Charting the Future of Accountancy with AI and Accelerating Digital Transformation of SMEs.
Gary is a member of the Education Committee member of CPA Australia and a member of Business Management Advisory Committee, Nanyang Polytechnic School of Business Management.
Education
PhD in Information Systems, University of Manchester, UK
Master of Professional Accounting, Singapore Management University
Bachelor of Business Administration, National University of Singapore
FCA Singapore
FCPA (Australia)
CMA (Australia)
Research Interests
Accounting Information Systems
Innovative Pedagogy
Adult Education
Teaching Interests
Accounting Information Systems
Accounting Analytics Capstone
Selected Recognition and Awards
ISCA Special Appreciation Award for the Singapore Chartered Accountant Qualification (SCAQ) Advisory Panel, 2024. The award was presented by Ms. Indranee Rajah, Minister in the Prime Minister's Office and Second Minister for Finance and National Development at the ISCA Annual Dinner 2024.
SOA Dean’s List for Teaching Excellence Award, 2017-2024.
SMU Teaching Excellence in Postgraduate Professional Program, Winner, 2023.
SOA Most Outstanding PG Teacher, Winner, 2023.
First Prize, Howard Teall Innovation in Accounting Education Award 2023, Canadian Academic Accounting Association, 2023.
Silver Medal, Digital Readiness Category, QS-Wharton Reimagine Education Awards, 2022.
Runner-up, Howard Teall Innovation in Accounting Education Award, The Canadian Academic Accounting Association, 2022.
SMU-X Academic Champion and Mentor, 2021.
SMU Teaching Excellence Honour Roll, 2020.
SMU Excellent Teacher, Winner, 2020.
SOA Most Outstanding Teacher Award, Winner, 2018 and 2020.
SMU SMU-X Excellent Teacher Award, Winner, 2018
American Accounting Association Teaching, Learning and Curriculum Outstanding Instructional Contribution Award, Winner, 2018.
The Public Administration Medal (Bronze) in 2017 National Day Awards.
SOA Most Innovative Teacher Award, 2016.
SMU Lee Kong Chian Research Fellow, 2015.
SMU Student Life Recognition Award, 2012, 2013, 2015 and 2016.
Research Grants
Commercialization Grant
MOE Decentralized Gap Fund (Proof of Concept): Agent Puffer: AI-Powered Startup Evaluation and Management Assistant (PI: Gary Pan, Entrepreneurial Lead: Edmund Ng), 2025-2026, $250, 000.
External Research Grants
MOE Tertiary Education Research Fund: The Future is Interdisciplinary: Developing Lifelong Learning Through Singapore Management University’s Core Curriculum (PI: Aidan Wong, Co-PIs: Daniel Seach, Darlene Espena and Jonathan Chase, Collaborators: Nona Pepito, Titus Quek and Gary Pan), 2025-2026, $176, 510.
SMU Research Seed Fund: Can ChatGPT Provide Better Feedback on Students’ Academic Work than Human Instructors? Insights from the Perspective of Adult Learners in Continuous Education (PI: Ngo Chong Wah, Co-PIs: Clarence Goh, Gary Pan and Venky Shankararaman), 2025, $52, 000.
ISCA Industry Research Grant: Salary and Career Review Research (PI: Clarence Goh, Co-PI: Gary Pan and Seow Poh Sun), 2024-2025, $15, 438.
CPA Australia Global Research Perspectives Grant: Examining the Effects of Technology Implementation on Accountants’ Productivity: Can the Excessive Use of Technology Backfire? (PI: Clarence Goh, Co-PI: Gary Pan, Seow Poh Sun, Benjamin Lee and Shawgat Kutubi), 2024, AUD$34, 956.
MOE Tertiary Education Research Fund: An Evaluation of SMU’s Experiential Learning Programme (“SMU-X”) and its Multifaceted Impacts on Students and Graduates (Principal Investigator: Yang Hwajin, Co-PI: Arnoud De Meyer, Mark Chong, Gary Pan and Kevin Koh), 2021-2023, $195 101.
MOE Tertiary Education Research Fund: Preparing Accountants of the Future: Evaluating a Programme in Accounting Data & Analytics (Principal Investigator: Seow Poh Sun, Co-PI: Gary Pan and Clarence Goh), 2020-2022, $169 813.
MOE Tertiary Education Research Fund: Evaluating SMU-X Pedagogy: An Innovative Approach to Prepare University Students with Future Work Skills (Principal Investigator: Gary Pan; Co-PI: Seow Poh Sun and Grace Koh), 2017-18, $152.158.
MOE Academic Research Fund (Acrf) Tier 2: The Production, Delivery and Processing of Fair Values: A Cross-Country Examination of Recent Developments from Various Perspectives (Principal Investigator: Jeffrey Ng; Co-Pi: Kevin Owyong, Gary Pan and Lim Chu Yeong), 2016-2017, $170 000.
Selected Publications
Lew, M., Seow, PS., Pan, G., and Goh, C. “Undergraduate Accounting Capstone: Enhancing Integration, Reflective Learning, and Workplace Transition for Future Professionals,” Accounting Education, Forthcoming.
Perdana, A., Lee, E., Lim, CY, Pan. G., and Seow, PS. “In Crypto We Trust: A Cross-National Comparison of Factors Affecting Trust in Cryptocurrencies,” Pacific Asia Journal of the Association for Information Systems, Forthcoming.
Goh, C., Lee, B., Pan, G., and Seow, PS. “Understanding Gender Differences in Digital Readiness during Digital Transformation in Accounting Functions: Accounting Professionals’ Perspective,” Asian Journal of Business and Accounting, Forthcoming.
Pan, G., Seow, PS, Goh, C and Lew, M. “From the Accounting Graduate’s and the Employer’s Perspectives: Exploring the Key Roles in Making Skill Acquisition and Transfer Happen,” Journal of Finance & Accounting, 13(1), 2025, pp. 7-17.
Seow, PS., Pan, G., Goh, C., and Lew, M. “Preparing Accountants of the Future: Examining an Undergraduate Program in Accounting Data and Analytics,” Asian Journal of Business and Accounting, 17(1), 2024, pp. 247-290.
Goh, C., Kusnadi, Y., Pan, G., and Seow, PS. “Governance, Risk and Compliance in the Digital Age: Investor Views,” Journal of Accountancy Business and Public Interest, 21, 2022, pp. 200-223.
Bhattacharya, L. Goh, C., and Pan, G. “Introducing a Model for How Knowledge-Driven Agile Innovation Can Drive Digital Transformation in Firms,” International Journal of Business and Economic Research, 11(5), 2022, pp. 276-286.
Goh, C., Lim, CY., Ng, J., Pan, G., Ow Yong, K. “Trust in Fair Value Accounting: Evidence from the Field,” Journal of International Accounting Research, 20(3), 2021, pp. 21-42.
Seow, PS., Pan, G., and Goh, C. “An Experiential-Learning Approach for Delivering an Accounting Analytic Capstone Course,” Journal of Accountancy Business and Public Interest, 20, 2021, pp. 312-322.
Goh, C., Lee, B., Pan, G., and Seow, PS. “Forensic Analytics Using Cluster Analysis: Detecting Anomalies in Data,” Journal of Corporate Accounting and Finance, 32(2), 2021, pp. 154-161.
SSRN: http://ssrn.com/author=2039727
Selected Appointments and Services
Member, ACRA Implementation Committee for Accountancy Workforce Development (ICAWD), 2024-Present.
Member, CPA Australia (Singapore Chapter) Education Committee, January 2012–Present.
Member, Business Management Advisory Committee, Nanyang Polytechnic, 2019-Present.
Member, MOE Micro-credentials Autonomous Universities Committee, 2023-2024.
Member, ISCA SCAQ Advisory Panel, 2022-2024.
Member, ISCA SCAQ Learning Content Sub-group, 2022-2024.
