HighlightsWidely recognized for bridging academia and industry through innovative curriculum and experiential learning models; drives digital readiness and transformation in accounting education; combines rigorous research with practical impact in skill development, lifelong learning, and professional upskilling; influential in shaping national and regional strategies for continuing education; recipient of numerous teaching, research, and innovation awards; strong leadership in academic programme development and professional service.
Focused research areas include Digital transformation in accounting and SMEs; experiential and project-based learning; accounting data and analytics; trust, ethics, and culture in digital finance; technology-enabled skill acquisition and transfer; AI-driven feedback and microlearning; governance and compliance in digital age; effectiveness of technology implementation in professional practice; adult learning and metacognitive skill development.
- MOE Decentralized Gap Fund (Proof of Concept): Agent Puffer: AI-Powered Startup Evaluation and Management Assistant (PI: Gary Pan, Co-PIs: Cheng Ling, Zeng Fengzhu and Entrepreneurial Lead: Edmund Ng), 2025-2026, $250,000.
- SMU Resilience Workforces (ResWork) Institute Research Grant: The Effects of AI-Based Cognitive Offloading on Metacognitive Skills and Learning Transfer in Adult Professional Learners (PI: Yang Hwajin, Co-PIs: Wong Zi Yang, Gary Pan and Sarah Wong), 2025-2027, $70,000.
- SMU Resilience Workforces (ResWork) Institute Research Grant: Unfolding Motivation and Challenges in Adult Learning with Generative AI (PI: Ngo Chong Wah, Co-PIs: Gary Pan, Clarence Goh, Venky Shankararaman and Chong Kok Soon, Collaborator: Dragan Gasevic), 2025-2026, $55,000.
- 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 Continuing Education (PI: Ngo Chong Wah, Co-PIs: Clarence Goh, Gary Pan and Venky Shankararaman), 2025-26, $52,000.
Showing up to 6 latest publications from the past 5 years.
- A Perdana, WE Lee, CY Lim, G Pan, PS SeowTelematics and Informatics, 102315, 2025
- B Lee, C Goh, G Pan, PS SeowAsian Journal of Business and Accounting, 71-102, 2025
- DNM Lew, PS Seow, G Pan, C GohAccounting Education, 1-36, 2025
- ML Duan Ning, C Goh, PS Seow, G PanAccounting Education (Forthcoming)[10.1080/09639284.2025. 2488983], 2025
- In crypto we trust: A cross-national comparison of factors affecting trust in cryptocurrencies [2025]A Perdana, WE Lee, CY Lim, G Pan, PS SeowPacific Asia Journal of the Association for Information Systems 17 (4), 3, 2025
- G Pan, PS SEOW, C Goh, DN LEWJournal of Finance and Accounting 13 (1), 7, 2025
Professor Gary Pan is Professor of Accounting (Education) and the Associate Provost for Lifelong Learning at Singapore Management University (SMU). Concurrently, Gary is also the Associate Dean for Undergraduate Admissions and Student Development at the SMU School of Accountancy. Prior to joining SMU, Gary was Senior Lecturer of Accounting at University of Melbourne, Australia.
Gary’s primary research interests include Accounting Information Systems, Innovative Pedagogy and Adult Learning. Gary published widely in peer-reviewed academic journals and professional publications and is principal and co-principal investigator for multiple research grants including Singapore Ministry of Education (MOE) Decentralised Gap Funding (MDGF), MOE Academic Research Fund (AcRF) Tier 2, MOE Tertiary Education Research Fund (TRF), CPA Australia Global Research Perspectives Grant and ISCA Industry Research Grant. Gary has also been awarded multiple teaching awards both locally and internationally.
Gary is a Fellow Chartered Accountant of Singapore, Fellow of CPA Australia, and Certified Management Accountant of Australia.
Gary is a member of the Accounting and Corporate Regulatory Authority (ACRA)’s Implementation Committee for Accountancy Workforce Development (ICAWD). He is also a member of the Business Management Advisory Committee, Nanyang Polytechnic School of Business Management.
Education
- Doctor of Philosophy (PhD), Information Systems, University of Manchester, United Kingdom
- Master of Professional Accounting (MPA), Singapore Management University
- Bachelor of Business Administration (BBA) with Honors, National University of Singapore
FCA Singapore
FCPA Australia
CMA Australia
Research Interests
- Accounting Information Systems
- Innovative Pedagogy
- Adult Education
Teaching Interests
- Accounting Information Systems
- Digital Economy Capstone
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.
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.
Pan, G., Seow, PS., Shankararaman, V., and Koh, K. “University-Industry Collaboration in Project-based Learning: Perspective and Motivation of Industry Partner,” International Journal of Education, 15(3), 2023, pp. 18-32.
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.
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.
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.
Lim, CY., Pan, G., and Ow Yong, K. “Differences in the Reliability of Fair Value Hierarchy Measurements: A Cross-Country Study,” Journal of Finance and Accounting, 8(4), 2020, pp. 199-207.
Chan, C., Teoh, SY., Yeow, A., and Pan, G. “Agility in Responding to Disruptive Digital Innovation: Case Study of a SME,” Information Systems Journal, 29(2), 2019, pp. 436-455.
