Chen Gao, PhD, Professor. She teaches “Management Accounting”, “Advanced Management Accounting”for undergraduate and postgraduate students. Her research interests are management accounting and control, performance evaluation and incentives. She has published more than 20 papers at Management Accounting Research, China Industrial Economics, China Accounting Review and so on. Her representative publication are as follow: “Research on Frontiers of Performance management and incentives —Theory exploration and development based on China’s Enterprises”(Economic Science Press, 2010); “Subjective Performance Measurement, incentive and institutional Effects”(China Industrial Economics,2009.4)