Arif Perdana & Mui Kim Chu (2023) Assessing students’ learning during pandemic: responses to crisis period at Singapore’s higher education institutions, Accounting Education, DOI: 10.1080/09639284.2023.2202161
Mui Kim Chu
Profile
Biography
Mui Kim graduated with an accountancy degree from NUS with second-class honours. She is a Chartered Accountant of Singapore and is a member of the Institute of Singapore Chartered Accountants. She also has a Master’s degree in Business Administration from the University of Southern Queensland.
Mui Kim is committed to advancing accounting education, practice, and research. Notably, she has been recognised with several teaching awards that highlight a dedication to fostering student engagement and innovation in learning environments. In addition, she has received prestigious SIT education fellowship award, acknowledging both contributions to the academic community and leadership in professional development initiatives.
Among Mui Kim’s accomplishments are presenting at the 3rd International Conference of the Journal of Information Systems and moderating influential panel discussion on the evolving role of accountants in an AI-driven world. At NTEL 2025, she delivered a presentation on the integration of AI technology within accounting education and practice. Additionally, a session was presented at the Applied Learning Conference 2025, where the focus was on innovative pedagogical strategies and the practical application of AI tools in accounting curricula.
Mui Kim has also secured funding of about $0.72 million for forward-thinking projects, such as the ADVANCE AI agent, and numerous grant-funded initiatives. These include research on integrating algorithmic systems with auditors’ judgement, mentorship to enhance audit quality, and the development of interactive educational tools for auditing students. Further achievements encompass leading automation in book-keeping, financial statement preparation, and job scheduling systems, all with the aim of improving efficiency, productivity, and learning in accounting practices.
SIT Appointments
- Deputy Director, SIT Teaching and Learning Academy– Present
Education
- Master in Business AdministrationUniversity of Southern Queensland ,
- Bachelor of AccountancyNational University of Singapore ,
Achievements
- SIT Fellowship (Education Track)–
- SIT Teaching Excellence Award AY 2023/24–
- SIT-BCD Cluster Excellence in Teaching Award AY 2022/23: For Exemplary Teaching in a Small Class setting–
- SIT-BCD Cluster Excellence in Applied Research Award AY 2021/22: For Commendable Contributions in Applied Research–
- SIT-BCD Cluster Excellence in Teaching Award AY 2021/22: For Exemplary Teaching in a Large Class setting–
- SIT Teaching Excellence Award AY 2021/22–
- SIT Teaching Excellence Award AY 2019/20–
- SIM GE Teaching Excellence Award
- SIM GE Teaching Excellence Award
- KPMG Scholarship
Professional Certification
- Chartered Accountant (Singapore)Institute of Singapore Chartered Accountants
- Specialist Adult Educator (Curriculum Development)SkillsFuture Singapore (SSG)
Corporate Experience
- Audit and Governance Committe member of a Large Charity in Singapore
- Adjunct lecturer witn NUS School of Business and SIM Global Education
- Financial Analyst with Exxon Chemical Singapore
- Accounts Manager
- Audit Senior with KPMG
Research
Research Interests
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Audit practices
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Automation and digitalization in Accounting and Auditing
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Governance, Risk and Compliance
Past Projects
- SSG Workforce Development Applied Research Fund (WDARF) Grant–
Co-I of the Advance through productive failure with the ADVANCE (Adult Development and Virtual Autonomous Nurturing Collaborative Educator) AI agent. This project will investigate how demonstrate that a pedagogically effective and customizable GenAI can be is a powerful solution to transform the current adult learning practice. This customizable GenAI agent pivots on two important pedagogical concepts – Productive Failure (PF) and Scenario-Based Learning (SBL) and a technological integration framework (TPACK).
ADVANCE will be designed according to SBL and generate role-play case studies, provide feedback and guidance on the learners' judgments and action, and produce self-assessment questions, hence enabling adult learners to engage in complex problem solving and learn through failures along the way. Moreover, as ADVANCE personalizes learning paths based on initial assessments and offers customizable settings like task difficulty, it gives learners agency and autonomy with their learning journey.
- AI Cluster Challenge 2024–
Co-I of ARIA project, a winner of the inaugural AI cluster challenge, conceived as a highly capable GenAI-powered assistant to help students and faculty with IWSP reflection logs.
- Coexistence of algorithmic systems with the auditors' professional judgement and decision making, skills and knowledge–
This project is funded by the MOE Academic Research Fund Tier 1 grant. Our research contributes to the development of a toolkit tailored for the accounting industry in these ways: (i) enable the responsible use of algorithmic systems in auditing through better design of intelligent teams and optimizing the collaboration between human and algorithmic systems; (ii) better design of guidelines and rules for human-algorithm interaction; and (iii) better alignment with the fairness, ethics, accountability and transparency principles when designing and implementing algorithmic systems.
- Using lean methodology to facilitate quality management in audit firm–
Supported by SkillsFuture Singapore Mentorship Support Grant, I used my research in quality management and lean practices to develope a Technology Plan that proposes solutions to automate the creation of new/continuing engagement jobs, tracking of manpower hours, monitoring engagement performance and archival of engagements for an international audit firm.
- The 2023 Risk Management (RM) Survey for Charities and Enterprise Risk Management (ERM) Toolkit for Charities and Institutions of a Public Character (IPCs) 2023–
This is a collaboration with Charity Council and KPMG Singapore. The 2023 Risk Management Survey documents the risk management procedures adopted by charities in Singapore and offers comprehensive and insightful reflections on charities' risk management approaches and practices, including existing gaps. The findings of the RM Survey provide the insights that led to the development of the Enterprise Risk Management Toolkit for Charities and Institutions of a Public Character (IPCs) 2023. The toolkit provides the 'next steps' guidance for Charities in Singapore such as responding to risk incidents and incorporating climate risk drivers into existing ERM frameworks.
- Applied Learning and Innovation Grant – Use of Interactive, Gamified and Immersive Videos for Auditing Education–
This project aims to provide students with more real-world experience relevant to audit practice through the use of interactive, branching and 360-degree videos. Branching story lines within an interactive decision-making video can be used to develop students’ ability in making professional judgement. Each short video segment along the path of the branching story line presents the students with decision points that auditors commonly face and subsequent choices of how to proceed. As each student makes decisions and proceeds along the story line, he or she creates a unique viewing and learning experience for him/herself. 360-degree videos provide students with realistic and immersive images and videos to help students to visualize what they can observe when they visit clients’ premises. This project has resulted in a Project IP leading to licensing agreement.
- The Singapore Directorship Report 2021–
This project was a collaboration between SIT, Nanyang Technological University (NTU), Deloitte and Handshakes, supported by Accounting and Corporate Regulatory Authority (ACRA) and Singapore Stock Exchange (SGX). The report was launched at the SID Conference in November 2021.
- Audit Committee Study Report 2020–
The 2020 Study on “The Profile of Audit Committees of Listed Companies in Singapore” is the fourth study of audit committees (ACs) of listed companies in Singapore. This report provides a comprehensive and holistic view of the ACs of listed companies in Singapore as at the end of 2019. It serves as a baseline benchmark on what regulators and listed companies can further consider in improving the effectiveness of ACs. The report link can be found in https://isca.org.sg/media/2825349/ac-study-2020-final-report.pdf
- Automated job budgeting and job scheduling systems–
This project is funded by ISCA and Seed grant to develop a job budgeting system that automates the job budgeting process of a big audit firm. The novelty of the system is that it uses algorithm to automatically populates the manpower hours and the budget for the planned personnel in charge, calculates the job recovery rate to prevent over-staffing and sends notifications to relevant personnels for further actions. The job budgeting system is integrated with an automatic job scheduling to ensure a smooth transition of data and allocation of resources to jobs based on budgets that have been objectively and scientifically developed.
- Digitization of Book-keeping Process–
This project was supported by Ignition grant. We developed a bookkeeping bot that leveraged optical character recognition (OCR) technology to automatically convert the scanned invoices into digitalized data. We equipped the OCR model with accounting knowledge such as the domain terminologies by re-training and expanding the model to incorporate the knowledge pool we created. We developed a bookkeeping bot that leveraged optical character recognition (OCR) technology to automatically convert the scanned invoices into digitalized data. We equipped the OCR model with accounting knowledge such as the domain terminologies by re-training and expanding the model to incorporate the knowledge pool we created.
Publication
Journal Papers
Harness pedagogy and technology to engage students in auditing (2024), Times Higher Education https://www.timeshighereducation.com/campus/harness-pedagogy-and-technology-engage-students-auditing
Ho Yew Kee, Chu Mui Kim, Desi Arisandi, Gao Fei, Loh Chin Moi, Janet Tan, Yeap Lay Huay, 2023, Risk Management (RM) Survey for Charities.
Perdana, A., Lee, W.E., & Chu, M.K. (2023), Prototyping and Implementing Robotic Process Automation in Accounting Firms: Benefits, Challenges and Opportunities to Audit Automation. International Journal of Accounting Information Systems (IJAIS). (ABDC: A; SJR: Q1; AJG/ABS: 2). IJAIS is a Q1 journal with an impact factor of 5.16.
Chu, M. K., & Yong, K. O. (2021). Big Data Analytics for Business Intelligence in Accounting and Audit. Open Journal of Social Sciences, 9, 42- 52. https://doi.org/10.4236/jss.2021.99004
Ho Yew Kee, Chu Mui Kim, Koh Sze Kee, Yeap Lay Huay, 2023, The Singapore Directorship Report 2023, SID Research Report.
Ho Yew Kee, Yeap Lay Huay, Chu Mui Kim, 2021, Audit Committee Landscape in Singapore (Part 1), IS Chartered Accountant Journal
Ho Yew Kee, Chu Mui Kim, Koh Sze Kee, Yeap Lay Huay, 2021, The Singapore Directorship Report 2021, SID Research Report.
Ho Yew Kee, Yeap Lay Huay, Chu Mui Kim, 2021, Audit Committee Landscape in Singapore (Part 2), IS Chartered Accountant Journal.
Chu, M.K., Ho, Y.K. and Yeap, L.H. (2021), "Tracking the development of audit committees in Singapore listed companies", Managerial Auditing Journal, Vol. 36 No. 5, pp. 770-784. https://doi.org/10.1108/MAJ-03-2021-3075
Conferences
Presented my research on ‘Evaluating Student Perceptions: A Two-Year Study on the use of LLM-Enabled Learning Tools’ at the National Enhanced Learning (NTEL) Conference 2025. The NTEL Conference is a national level conference that was first initiated by the Ministry of Education in 2015 and co-organised with our autonomous universities in Singapore to enable cross-institutional sharing and discussion of educational technology works in teaching and learning.
Chu, Mui Kim; Li, Bingqiao; Hang, Kai Jie Ernest; JOE, JIN XUN; KOH, JINN-KAI KAYDEN; NG, ZHEN YU; et al. (2025). Evaluating the Effectiveness of AI Tutoring Assistants in Teaching Ethical Principles to Accountancy Students. Singapore Institute of Technology. Conference contribution. https://doi.org/10.25447/sit.29231567.v1
Presented the paper on Adapting to the times: Skills and Ethical considerations for future accountants in a GenAI world at the 3rd International Conference of the Journal of Information Systems, supported by American Accounting Association and CPA Australia, 24 & 25 June 2024.
Moderated a panel discussion on Redefining the role of future accountants in the AI world –Practitioners Perspectives at the 3rd International Conference of the Journal of Information Systems, supported by American Accounting Association and CPA Australia, 24 & 25 June 2024.
Co-PI of a Study on the Profile of Audit Committees of Listed Companies in Singapore 2020, presented at the 2021 AC Seminar.
Teaching
Teaching Modules
Accountancy, B (Hons)
- ACC3402 - Strategic Management Accounting
- ACC1009 - Audit Process
- ACC2002 - Auditing
- ACC3103 - Forensic Auditing and Risk Management