Benjamin LEE
Dr. Benjamin Lee is Senior Lecturer of Accounting, Director of Student Matters, and SMU-X Academic Champion at the School of Accountancy, Singapore Management University. He completed his PhD in Management (Strategy and Technology Management) from Adam Smith Business School, University of Glasgow in 2025 where his doctoral research explored how Accounting Firms build Dynamic Capabilities in AI-driven Analytics (AIDA) as they pursue Digital Transformation. Prior to that, he received his Master of Science with Distinction in Business Analytics from the Surrey Business School, University of Surrey in 2017. He also previously graduated with a Bachelor of Accountancy from Singapore Management University and is a Chartered Accountant of Singapore.
His teaching and research interests are in the adoption of AIDA technologies to solve accounting problems such as cashflow management, cost allocation, credit risk analysis, financial forecasting, fraud prediction, and inventory control. As a strong advocate for the SMU-X experiential learning pedagogy, he teaches multiple SMU-X accounting data and analytics courses. He has actively shared about the SMU-X learning approach at various conferences and seminars as well as in his May 2022 TED talk titled “Finding our Place in an AI World”.
He is co-author of “Accelerating Digital Transformation of SMEs” published by World Scientific in February 2023. The book seeks to help SMEs embark on their own journeys of digital transformation while remaining agile in responding to industry and consumer needs. He has published Teaching Cases in the SMU Case Series and Harvard Business Publishing Education, while also uses a variety of such cases to enhance students' learning and appreciation for practical approaches to using AI and machine learning for Business Analytics through case method teaching. As a contributor to The Business Times, Zaobao, and the ISCA Journal, he writes on the need for accountants to embrace AI and machine learning in a fast-changing world so they can create value for businesses.
Prior to joining SMU, he was a consulting data analyst at the Accountant-General’s Department (Singapore) working on applying machine learning to improve internal auditing processes.
Education
Doctor of Philosophy in Management (Strategy and Technology Management), University of Glasgow
Master of Science in Business Analytics, University of Surrey
Bachelor of Accountancy, Singapore Management University
Research Interests
Anomaly/Fraud detection and Prediction
Machine Learning and AI applications in Accounting and Business
Governance and Regulation of AI
Dynamic Capabilities in Technology Adoption Processes
Teaching Interests
AI-driven Analytics for Accounting
Machine Learning for Business Analytics
Selected Recognition and Awards
Dean’s List for Teaching Excellence, Singapore Management University, School of Accountancy; 2023, 2024
Winner of SMU-X Excellent Teacher Award, Singapore Management University; 2023
Howard Teall Award for Innovation in Accounting Education 2022-2023 (First Prize), Canadian Academic Accounting Association; 2023
Nominee for SMU-X Excellent Teacher Award, Singapore Management University; 2020, 2022
Wharton-QS Reimagine Education Awards 2022 Digital Readiness Award (Silver); 2022
TEDx Keynote Speaker, TEDxSingaporeManagementUniversity (UN:Charted); 2022
Gold Medal (4th International Putra InnoCreative Carnival on Teaching and Learning), Universiti Putra Malaysia; 2021
Dean’s List for Curriculum Contribution, Singapore Management University, School of Accountancy; 2021
Faculty Award for Best MSc Dissertation in Surrey Business School, University of Surrey; 2017
Selected Appointments
Director, Student Matters
SMU-X Academic Champion
Member, University Council of Student Conduct
Selected Publications
“Understanding Gender Differences in Digital Readiness during Digital Transformation in Accounting Functions: Accounting Professionals’ Perspective” (with Clarence Goh, Gary Pan, and Seow Poh Sun), Asian Journal of Business and Accounting, Forthcoming June/July 2025.
“Improving public transport through machine learning influence flow analysis (MIFA): Southern England bus case study” (with Wolfgang Garn, Masoud Fakhimi, and Nick F. Ryman-Tubb), Public Transport, April 2025. (https://doi.org/10.1007/s12469-024-00387-2)
“Accelerating Digital Transformation of SMEs” (with Clarence Goh, Yuanto Kusnadi, Gary Pan, and Seow Poh Sun), World Scientific, February 2023, ISBN: 978-981-127-271-4 (https://doi.org/10.1142/13318)
“Developing future-ready talent through ‘real-world’ digital projects” (with Gary Pan and Yuanto Kusnadi), Perspectives@SMU, April 2022
“FoodXervices Inc: Recasting the Image of a Traditional SME through Digital Transformation” (with Gary Pan and Lakshmi Appasamy), Singapore Management University Case Series, March 2022.
“Hai Sia Seafood: A Traditional Business’s Journey of Innovation and Digitisation” (with Gary Pan and Sheetal Mittal), Singapore Management University Case Series, March 2022.
“g&m: Digital Transformation of an Insurance Agency” (with Gary Pan and Lipika Bhattacharya), Singapore Management University Case Series and Harvard Business Publishing Education, October 2021.
“Forensic Analytics Using Cluster Analysis: Detecting Anomalies in Data” (with Clarence Goh, Gary Pan, and Seow Poh Sun), Journal of Corporate Accounting and Finance, 2020, Available at SSRN: https://ssrn.com/abstract=3760210 or http://dx.doi.org/10.2139/ssrn.3760210
“Leveraging Digital Technology to Transform Accounting Function: Case Study of a SME” (with Gary Pan), International Journal of Accounting and Financial Reporting, 10(2), pp. 1-15, 2020, (https://doi.org/10.5296/ijafr.v10i2.17052)
“Digitalisation of SMEs in Singapore: an Institute of Higher Learning-Enterprise Partnership Model” (with Gary Pan), Institute of Singapore Chartered Accountants (ISCA) Journal, May 2020. (https://ink.library.smu.edu.sg/soa_research/1879)
“Charting the future of Accountancy with Artificial Intelligence” (with Clarence Goh, Gary Pan, Seow Poh Sun, and Melvin Yong), July 2019, ISBN: 978-981-14-2062-7 (https://ink.library.smu.edu.sg/soa_research/1806/)
