Professor Ralph Adler, Our people, Department of Accountancy & Finance

Professor
BA (Colgate), MBA (Duke), PhD (Albany), CPA (AICPA), CA (NZICA)

Tel +64 3 479 8453
Office OBS 5.10
Email ralph.adler@otago.ac.nz

Professor Ralph Adler is the Director of the Otago Centre for Organisational Performance Measurement and Management (COPMM) and is the Convenor of the Performance Measurement Association of Australasia (PMAA).

Professor Adler joined the Department in 1991. He has over 35 years of teaching experience, teaching at both the graduate and undergraduate levels. Prior to arriving at Otago, he worked in the USA for 10 years as a CPA and then a business consultant before completing his PhD at Albany State. He holds a BA from Colgate University and an MBA from Duke University's Fuqua School of Business.

His research focuses on strategic management accounting, organisational effectiveness, and business education. He has authored over 100 publications, including academic papers, practitioner articles, business case studies, and two books Management Accounting: Making it World Class and Strategic Performance Management: Accounting for Organisational Control. His work is internationally recognised and has earned him multiple best paper awards. A study by Delande et al. (2014) ranked him as the top publisher of accounting education in New Zealand and the fifth most published in the world.

Professor Adler recently retired as a Senior Associate Editor of Accounting Education. He continues to serve on the editorial boards of Australian Accounting Review, Asia Pacific Management Accounting Journal, International Review of Banking and Financial Studies, Journal of Risk and Financial Management, Pacific Accounting Review, and Regional Formation and Development Studies. He is a past holder of the Coopers and Lybrand Peter Barr Fellowship and the American Chamber of Commerce Business Education Fellowship.

Teaching

ACCT 302
ACCT 409
ACCT 410

Research interests

Performance management
Strategic management accounting
Organisational effectiveness
Active student learning

Publications

Venkatraman, I., & Adler, R. (2024). Artistic data: Rise of data-driven call to action in climate change and sustainable futures. In H. Lehtimäki, S. S. Taylor & M. Galvão Lyra (Eds.), Art and sustainability transitions in business and society: Theoretical insights and engagement. (pp. 11-29). Cham, Switzerland: Palgrave Macmillan. doi: 10.1007/978-3-031-44219-3_2 Chapter in Book - Research

Ghauri, E., & Adler, R. (2024). Performance evaluation of academics: A social influence theory perspective. Accounting & Finance. Advance online publication. doi: 10.1111/acfi.13226 Journal - Research Article

Adler, R., Mansi, M., & Pandey, R. (2022). Accounting for waste management: A study of the reporting practices of the top listed Indian companies. Accounting & Finance, 62, 2401-2437. doi: 10.1111/acfi.12869 Journal - Research Article

Kuang, T. M., Adler, R. W., & Pandey, R. (2021). Creating a modified Monopoly game for promoting students’ higher-order thinking skills and knowledge retention. Issues in Accounting Education, 36(3), 49-74. doi: 10.2308/ISSUES-2020-097 Journal - Research Article

Adler, R., Mansi, M., & Pandey, R. (2021). Strategic performance measurement and management: Reflections on its current state and future research opportunities. Pacific Accounting Review, 33(1), 1-5. doi: 10.1108/par-02-2021-199 Journal - Research Other

2024

Chapter in Book - Research

Journal - Research Article

Ghauri, E., & Adler, R. (2024). Performance evaluation of academics: A social influence theory perspective. Accounting & Finance. Advance online publication. doi: 10.1111/acfi.13226

2022

Journal - Research Article

2021

Journal - Research Article

Adler, R., Roberts, H., Crombie, N., & Dixon, K. (2021). Determinants of accounting students’ undergraduate learning satisfaction. Accounting & Finance, 61, 5231-5254. doi: 10.1111/acfi.12756

Adler, R., Mansi, M., & Pandey, R. (2021). The houbara bustard: A thematic analysis of a bird's threatened extinction and a government's accountability failure. Accounting, Auditing & Accountability Journal, 34(5), 1190-1219. doi: 10.1108/AAAJ-07-2019-4113

Journal - Research Other

2020

Journal - Research Article

Adler, R., Hiromoto, T., & Suzuki, H. (2020). Amoeba management and organizational ambidexterity: Similarities, differences, and implications for organizational fit and success. International Journal of Productivity & Performance Management, 69(2), 405-427. doi: 10.1108/IJPPM-07-2018-0254

Adler, R., & Liyanarachchi, G. (2020). Towards measuring professionalism in accounting. Accounting & Finance, 60, 1907-1941. doi: 10.1111/acfi.12461

2018

Authored Book - Research

Adler, R. W. (2018). Strategic performance management: Accounting for organizational control. Abingdon, UK: Routledge, 228p. doi: 10.4324/9781351204033

Chapter in Book - Research

Adler, R. W. (2018). Kyocera's use of amoeba management as a performance management system: Why it works? In E. Harris (Ed.), The Routledge companion to performance management and control. (pp. 39-53). Abingdon, UK: Routledge. doi: 10.4324/9781315691374

Adler, R., Stringer, C., Shantapriyan, P., & Birch, G. (2018). AirAsia: Towards a 'new world' carrier strategy and implications for performance management system design. In E. Harris (Ed.), Routledge companion to performance management and control. (pp. 319-333). Abingdon, UK: Routledge. doi: 10.4324/9781315691374

Journal - Research Article

Adler, R., Mansi, M., & Pandey, R. (2018). Biodiversity and threatened species reporting by the top Fortune Global companies. Accounting, Auditing & Accountability Journal, 31(3), 787-825. doi: 10.1108/AAAJ-03-2016-2490

Islam, S., Adler, R., & Northcott, D. (2018). Managerial attitudes towards the incompleteness of performance measurement systems. Qualitative Research in Accounting & Management, 15(1), 84-103. doi: 10.1108/QRAM-10-2017-0106

Adler, R., & Stringer, C. (2018). Practitioner mentoring of undergraduate accounting students: Helping prepare students to become accounting professionals. Accounting & Finance, 58(4), 939-963. doi: 10.1111/acfi.12249

2017

Journal - Research Article

Adler, R., Mansi, M., Pandey, R., & Stringer, C. (2017). United Nations decade on biodiversity: A study of the reporting practices of the Australian mining industry. Accounting, Auditing & Accountability Journal, 30(8), 1711-1745. doi: 10.1108/AAAJ-04-2015-2028

Conference Contribution - Published proceedings: Full paper

Adler, R., Mansi, M., Pandey, R., & Stringer, C. (2017). Organisational disclosures on vulnerable groups: The New Zealand context. Proceedings of the Performance Measurement Association Australasia (PMAA) Conference. Retrieved from http://www.otago.ac.nz/pmaa-2017/index.html

Conference Contribution - Published proceedings: Abstract

Adler, R., Mansi, M., & Pandey, R. (2017). The relationship between spirituality and academic performance. Proceedings of the Performance Measurement Association Australasia (PMAA) Conference. Retrieved from http://www.otago.ac.nz/pmaa-2017/index.html

Conference Contribution - Verbal presentation and other Conference outputs

Adler, R. W., Hiromoto, T., & Suzuki, H. (2017, September). Amoeba management and organizational ambidexterity: Similarities, differences, and implications for organizational fit and success. Verbal presentation at the British Academy of Management (BAM) Conference: Re-Connecting Management Research with the Disciplines: Shaping the Research Agenda for the Social Sciences, Coventry, UK.

2016

Journal - Research Article

Adler, R., & Stringer, C. (2016). The valuation and pricing of information assets. Pacific Accounting Review, 28(4), 419-430. doi: 10.1108/PAR-02-2016-0023

Conference Contribution - Published proceedings: Abstract

Adler, R., Crombie, N., Dixon, K., & Roberts, H. (2016). Lecturing proficiency and effectiveness of New Zealand accounting and finance academics. Proceedings of the Mid-Atlantic Region Meeting of the American Accounting Association. Retrieved from http://aaahq.org/Meetings/2016/Mid-Atlantic-Region

Adler, R., & Liyanarachchi, G. A. (2016). A new instrument to assess professionalism in accounting. Proceedings of the 28th Asian-Pacific Conference on International Accounting Issues. (pp. 50). Retrieved from http://www.apconference.org/28th_APC/

2015

Journal - Research Article

Alaudin, A., Shantapriyan, P., & Adler, R. (2015). Beliefs and accountability in an Islamic bank. Corporate Ownership & Control, 12(4), 80-90. doi: 10.22495/cocv12i4p6

Adler, R. W., & Liyanarachchi, G. (2015). Successful authors' views on the editorial review processes of accounting journals. Pacific Accounting Review, 27(4), 411-437. doi: 10.1108/PAR-03-2014-0015

Conference Contribution - Verbal presentation and other Conference outputs

Adler, R. (2015, August). Practitioner mentoring of undergraduate accounting students: How to enrich accounting students appreciation of jobs, careers, and the benefits and responsibilities of becoming an accounting professional. Verbal presentation at the American Accounting Association Annual Meeting: Conference on Teaching and Learning in Accounting (CTLA), Chicago, USA.

2014

Chapter in Book - Research

Adler, R. W. (2014). The impact of financial crises on accounting education. In R. M. S. Wilson (Ed.), The Routledge companion to accounting education. (pp. 515-532). Abingdon, UK: Routledge.

Conference Contribution - Verbal presentation and other Conference outputs

Adler, R., Mansi, M., Pandey, R., & Stringer, C. (2014, November). Do organizations report on human rights of vulnerable groups? A study of New Zealand's profit and not for profit organizations. Verbal presentation at the International Conference on Multidisciplinary Approaches in Business Management and Sustainability (ICMABMS), Bhubaneswar, India.

2013

Chapter in Book - Research

Adler, R. W., & Song, J. (2013). Otago Museum. In W. G. Rowe & M. C. Dato-On (Eds.), Introduction to nonprofit management: Text and cases. (pp. 152-160). Thousand Oaks, CA: SAGE. [Case Study].

Conference Contribution - Verbal presentation and other Conference outputs

Adler, R. (2013, October-November). Valuation of information assets. Verbal presentation at the Performance Measurement Association of Australasia (PMAA) Conference, Queenstown, New Zealand.

Adler, R. (2013, October-November). Amoeba management and organisational ambidexterity. Verbal presentation at the Performance Measurement Association of Australasia (PMAA) Conference, Queenstown, New Zealand.

Adler, R., Birch, G., & Stringer, C. (2013, November). Practitioner mentoring of university accounting students: How to enrich accounting students' appreciation of jobs, careers, and the benefits and responsibilities of becoming an accounting professional. Verbal presentation at the New Zealand Management Accounting Conference (NZMAC), Queenstown, New Zealand.

Adler, R., Yap, M., & Stringer, C. (2013, November). The valuation of information assets. Verbal presentation at the New Zealand Management Accounting Conference (NZMAC), Queenstown, New Zealand.

2012

Edited Book - Other

Wilson, R. M. S., & Adler, R. W. (Eds.). (2012). Teaching IFRS. Abingdon, UK: Routledge, 174p.

Van Peursem, K. A., Monk, E. A., Wilson, R. M. S., & Adler, R. W. (Eds.). (2012). Audit education. Abingdon, UK: Routledge, 168p.

Journal - Research Article

Adler, R. (2012). The state of accounting education scholarship in New Zealand. Accounting Education, 21(6), 545-563. doi: 10.1080/09639284.2012.725635

Journal - Research Other

Adler, R., Stringer, C., & Shantapriyan, P. (2012). Performance measurement and management special issue. Pacific Accounting Review, 24(3). Retrieved from http://www.emeraldinsight.com/journals.htm?issn=0114-0582&volume=24&issue=3

Adler, R. W., & Hiromoto, T. (2012). Amoeba management: Lessons From Japan's Kyocera. MIT Sloan Management Review, 54(1), 83-89.

Journal - Professional & Other Non-Research Articles

Adler, R., Birch, G., & Dugdale, A. (2012). Just like a woman. Journal, (November), 50-52.

Conference Contribution - Published proceedings: Full paper

Adler, R. W., & Hiromoto, T. (2012). Amoeba management and organizational ambidexterity: Similarities, differences, and implications. Proceedings of the Performance Measurement Association (PMA) Conference. Retrieved from http://www.performanceportal.org/pma2012

Shantapriyan, P., Stringer, C., Adler, R., & Greatbanks, R. (2012). Measuring service performance in a service support environment. Proceedings of the Performance Measurement Association (PMA) Conference. Retrieved from http://www.performanceportal.org/pma2012

2011

Journal - Research Article

Adler, R., & Liyanarachchi, G. (2011). An empirical examination of the editorial review processes of accounting journals. Accounting & Finance, 51(4), 837-867. doi: 10.1111/j.1467-629X.2010.00378.x

Liyanarachchi, G. A., & Adler, R. (2011). Accountants’ whistle-blowing intentions: The impact of retaliation, age, and gender. Australian Accounting Review, 21(2), 167-182. doi: 10.1111/j.1835-2561.2011.00134.x

Adler, R. W. (2011). Performance management and organizational strategy: How to design systems that meet the needs of confrontation strategy firms. British Accounting Review, 43(4), 251-263. doi: 10.1016/j.bar.2011.08.004

Journal - Research Other

Adler, R. W. (2011). Contextualizing the Intermediate Financial Accounting Courses in the Global Financial Crisis [Commentary]. Accounting Education, 20(5), 495-498. doi: 10.1080/09639284.2011.614429

Adler, R. W. (2011). Editorial. Accounting Education, 20(4), 299-301. doi: 10.1080/09639284.2011.601567

Conference Contribution - Published proceedings: Full paper

Stringer, C., Shantapriyan, P., Adler, R., & Greatbanks, R. (2011). The cost and value of shared support units for internal customers. Proceedings of the Otago Forum 3: Service integration and coordination in a complex world. Retrieved from http://www.business.otago.ac.nz/marketing/events/OtagoForum3/

2010

Journal - Research Other

Adler, R. (2010). Enhancing business success: The role of performance management [Guest editor]. Business Horizons, 53(4), 331-333. doi: 10.1016/j.bushor.2010.02.001

Adler, R. (2010). Research assessment by government: Stakeholder effects [Forum editorial]. Australian Accounting Review, 20(1), 1-2. doi: 10.1111/j.1835-2561.2010.00073.x

Adler, R. (2010). Enhancing business success: The role of performance management [Guest editorial]. Business Horizons, 53, 331-333. doi: 10.1016/j.bushor.2010.02.001

Conference Contribution - Published proceedings: Full paper

Adler, R., Alaudin, A., & Theivananthampillai, P. (2010). Levers of control, fairness and trust with employees and customers in an Islamic bank. Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference. Retrieved from http://www.afaanz.org/afaanz_conf.htm

Working Paper; Discussion Paper; Technical Report

Adler, R., & Liyanarachchi, G. (2010). An empirical examination of the editorial review processes of accounting journals [Working Paper Series: No. 06]. Dunedin, New Zealand: Department of Accountancy & Business Law, University of Otago. 54p.

2009

Conference Contribution - Published proceedings: Full paper

Adler, R. W., & Hiromoto, T. (2009). Amoeba management: Lessons from Kyocera on how to promote organization growth, profitability, integration, and coordinated action. Proceedings of the Performance Measurement Association (PMA) Conference. Retrieved from http://www.pma.otago.ac.nz/pma-cd/papers.html

2008

Journal - Research Article

Adler, R. W., & Reid, J. (2008). The effects of leadership styles and budget participation on job satisfaction and job performance. Asia-Pacific Management Accounting Journal, 3(1), 21-46.

Adler, R. W., Whiting, R. H., & Wynn-Williams, K. (2008). On approaches to learning versus learning styles: A reply to Duff et al.'s Comment. Accounting Education, 17(2), 145-149. doi: 10.1080/09639280701788687

Wynn-Williams, K., Whiting, R. H., & Adler, R. W. (2008). The influence of business case studies on learning style: An empirical investigation. Accounting Education, 17(2), 113-128. doi: 10.1080/09639280601026030

Working Paper; Discussion Paper; Technical Report

Adler, R., & Liyanarachchi, G. (2008). An empirical examination of the editorial review processes of accounting journals [Working Paper Series: No. 01]. Dunedin, New Zealand: Department of Accountancy and Business Law, University of Otago. 30p.

2006

Journal - Research Article

Adler, R. W., & Theivananthampillai, P. (2006). Strategic investment proposals and the balanced scorecard: How to ensure consistency between investments and long term strategy. Asia-Pacific Management Accounting Journal, 1(1), 113-125.

Adler, R. (2006). Putting sport into organizations: The role of the accountant. Business Horizons, 49, 31-39.

Adler, R. (2006). 'Quarts don't fit into pint pots': A rejoinder to commentaries on ″Why DCF capital budgeting is bad for business and why business schools should stop teaching it″. Accounting Education, 15(1), 35-39.

Adler, R. W. (2006). Why DCF capital budgeting is bad for business and why business schools should stop teaching it. Accounting Education, 15(1), 3-10.

Journal - Research Other

Adler, R. (2006). Confrontation strategies and the design of performance management systems. Chartered Accountants Journal, (March), 55-58.

2005

Conference Contribution - Published proceedings: Abstract

Wynn-Williams, K., Whiting, R., & Adler, R. (2005). Further evidence of student-led and teacher-led case presentations: A research note. Proceedings of the Association of Tertiary Learning Advisors Aotearoa New Zealand: Supporting learning in the 21st century. Dunedin, New Zealand: University of Otago. [Abstract]

2004

Journal - Research Article

Adler, R. W., Whiting, R. H., & Wynn-Williams, K. (2004). Student-led and teacher-led case presentations: Empirical evidence about learning styles in an accounting course. Accounting Education, 13(2), 213-229.

Conference Contribution - Verbal presentation and other Conference outputs

Wynn-Williams, K., Whiting, R. H., & Adler, R. W. (2004, August). Student-led and teacher-led case presentations: Further empirical evidence. Verbal presentation at the Victoria University of Wellington Accounting and Commercial Law Conference Wellington, New Zealand.

Working Paper; Discussion Paper; Technical Report

Wynn-Williams, K., Whiting, R. H., & Adler, R. W. (2004). Student-led and teacher-led case presentations: Further empirical evidence. 06_09/04. Dunedin, New Zealand: Department of Accountancy and Business Law, University of Otago.

2003

Chapter in Book - Other

Adler, R. W. (2003). Mangement accounting. In F. Sligo (Ed.), New Zealand General Management Accounting. (pp. 197-214). Auckland: CCH New Zealand Limited.

Journal - Research Article

Adler, R. W., & Lee, C.-W. (2003). Promoting local government authority effectiveness: The role of the CEO. Public Sector, 26(4), 14-17.

Journal - Professional & Other Non-Research Articles

Adler, R. W., & Corson, D. (2003). Organisational commitment, employees and performance. Chartered Accountants Journal, April, 31-32.

2002

Journal - Research Article

Adler, R. W., & Chaston, K. E. (2002). Stakeholder perceptions of organisational decline. Accounting Forum, 25(1), 131-150.

Conference Contribution - Published proceedings: Full paper

Adler, R. W. (2002). Using learning diaries to enhance student learning. Proceedings of the Administrative Science Association of Canada. 23, (pp. 31-39). [Full Paper]

2001

Journal - Research Article

Adler, R. W., Milne, M. J., & Stablein, R. (2001). Situated motivation: An empirical test in an accounting course. Canadian Journal of Administrative Sciences / Revue canadienne des sciences de l'administration, 18(2), 101-115.

Journal - Research Other

Adler, R. (2001). [Review of the book The knowing organization: How organizations use information to construct meaning, create knowledge, and make decisions]. Accounting & Finance, 41(1-2), 131-132. doi: 10.1111/1467-629X.00056

Commissioned Report for External Body

Adler, R. W. (2001). Establishing a Business Case Study Writing Centre in New Zealand: Its Desirability and Feasibility. Commissioned by The 2000 AMCHAM Business Education Fellowships. Dunedin: The Amercian Chamber of Commerce in New Zealand. 24p.

2000

Journal - Research Article

Adler, R. W., Milne, M. J., & Stringer, C. (2000). Identifying and overcoming obstacles to learner-centered approaches in tertiary accounting education: A field study and survey of accounting educators' perceptions. Accounting Education, 9(2), 113-134.

Adler, R. W. (2000). Strategic investment decision evaluation techniques: Problems with the old and a review of the new. Business Horizons, 43(6), 15-23.

Adler, R. W., Everett, A. M., & Waldron, M. A. (2000). Advanced management accounting techniques in manufacturing: Utilization, benefits, and barriers to implementation. Accounting Forum, 24(2), 131-150.

Journal - Professional & Other Non-Research Articles

Adler, R. (2000). [Review of the book Management accounting for hospitality and tourism (3rd edition)]. Journal of Sustainable Tourism, 8(3), 266. doi: 10.1080/09669580008667363

1999

Authored Book - Research

Adler, R. W. (1999). Management Accounting: Making it World Class. Oxford, England: Butterworth-Heinemann, 196p.

Journal - Research Article

Adler, R. W. (1999). Response to Amernic, Hiramatsu, Shahin, and Theunisse's commentary on 'Five ideas designed to rile everyone who cares about accounting education. Accounting Education, 8(3), 263-265.

Adler, R. W. (1999). Five ideas designed to rile everyone who cares about accounting education. Accounting Education, 8(3), 241-247.

Milne, M. J., Adler, R. W., & MacGregor, A. C. (1999). A Critical Commentary on Wilkinson and Durden's (1998) Measures of Accounting Publishing Productivity. Pacific Accounting Review, 11((1)), 29-44.

Milne, M. J., & Adler, R. W. (1999). Exploring the reliability of social and environmental disclosures content analysis. Accounting, Auditing & Accountability Journal, 12(2), 237-256.

Adler, R. W., & Goh, T. C. (1999). Performance Measurement Systems: When to Rely on Accounting Performance Measures. Accounting & Business Review, 6 /No. 2(July 1999), 225-249.

1998

Journal - Research Article

Adler, R. W., & Milne, M. J. (1998). Learning to Learn: The Teaching Implications. International Federation of Accountants: Education Network, (Spring 1998), 7.

Adler, R. W., & Milne, M. J. (1998). The Challenges of Learner-Centred Education. Chartered Accountants Journal, (February), 12-17.

Adler, R. W., & Milne, M. J. (1998). The Challenges of Learner-Centred Education. Chartered Accountants Journal, (March), 31-33.

Conference Contribution - Published proceedings: Full paper

Adler, R. W., Milne, M. J., & Stablein, R. E. (1998). Predicting Student Motivation: The Impact of Enriched Learning Environments and Student GNS. In S. Long (Ed.), Management Education: Proceedings of the Administrative Sciences Association of Canada 1998. 19(10), (pp. 15-27). Canada: Administrative Sciences Association of Canada. [Full Paper]

1997

Journal - Research Article

Adler, R. W., & Milne, M. J. (1997). A day of active-learning: an accounting educator's symposium. Accounting Education, 6(3), 273-280.

Adler, R. W., & Milne, M. J. (1997). Promoting active learning: recent developments in accounting education. Chartered Accountants Journal, 76(5), 65-66.

Adler, R. W., & Milne, M. J. (1997). Translating ideals into practice: an examination of international accounting bodies' calls for curriculum changes and New Zealand tertiary institutions' assessment methods. Accounting Education, 6(2), 1-16.

Adler, R. W., & Milne, M. J. (1997). Improving the quality of accounting students' learning through action-oriented learning tasks. Accounting Education, 6(2), 191-215.

Conference Contribution - Published proceedings: Full paper

Adler, R. W., & Milne, M. J. (1997). Media exposure, company size, industry, and social disclosure practices. Proceedings of the 5th Interdisciplinary Perspectives on Accounting Conference. Manchester: University of Manchester. [Full Paper]

Conference Contribution - Published proceedings: Abstract

Adler, R. W., Everett, A. M., & Waldron, M. A. (1997). Advanced management accounting techniques in manufacturing: utilisation and benefits. In N. J. Harrison (Ed.), Collected Abstracts of the Accounting Association of Australia and Newland Annual Conference. Hobart, Tasmania: AAANZ. Retrieved from http://www.comlaw.utas.edu.au/accounting/aaanz

Commissioned Report for External Body

Adler, R. W., & Milne, M. J. (1997). Overcoming Obstacles to Improving the Quality of Accounting Students' Learning, Report to the Peter Barr Fellowship Committee. Commissioned by Coopers and Lybrand , Peter Barr Fellowship Committee. Institute of Chartered Accountants of New Zealand. 78p.

1996

Journal - Research Article

Adler, R. W., & Hall, R. H. (1996). The effect of accounting and performance indicators on public accountants' perceptions of organizational decline. Canadian Journal of Administrative Sciences / Revue canadienne des sciences de l'administration, 13(3), 189-206.

Adler, R. W. (1996). Manufacturing accounting systems undergo radical change. New Zealand Manufacturer, February, 7.

Adler, R. W., & Milne, M. J. (1996). Participative Learning. Chartered Accountants Journal, 75(2), 9-13.

Adler, R. W. (1996). Transfer pricing for world class manufacturing. Long Range Planning, 29(1), 69-75.

Conference Contribution - Published proceedings: Full paper

Adler, R. W., & Everett, A. (1996). A conceptual model linking accounting strategies to manufacturing and competitive strategy. Proceedings of the Pan-Pacific Conference XIII. (pp. 213-215). Chiba, Japn: Pan Pacific Business Association. [Full Paper]

Adler, R. W., Everett, A., & Waldron, M. A. (1996). Advanced management accounting techniques and practices in New Zealand manufacturers. In V. Grey & V. Llanes (Eds.), Competitive Advantage through Global Networks: Conference Proceedings, Academy of International Business South-East Asia Regional Conference. (pp. 321-326). Dunedin: Executive Education Programes, University of Otago. [Full Paper]

1995

Journal - Research Article

Adler, R. W., & Milne, M. J. (1995). Learning-to-learn in an undergraduate management accounting course. Journal of Accounting & Business Research, 2, 125-145.