Professor Ralph Adler, Our people, Department of Accountancy & Finance, University of Otago, New Zealand

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

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Publications

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

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

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

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

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

Authored Book - Research

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

Authored Book - Research

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

Edited Book - Other

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

Edited Book - Other

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

Chapter in Book - Research

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

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.

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].

Chapter in Book - Research

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

Chapter in Book - Other

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

Journal - Research Article

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

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

Journal - Research Article

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

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

Journal - Research Article

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

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

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

Journal - Research Article

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

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

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 Article

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

Journal - Research Article

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 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

Journal - Research Article

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

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.

Journal - Research Article

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

Journal - Research Article

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

Journal - Research Article

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.

Journal - Research Article

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

Journal - Research Article

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 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.

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.

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 - Research Article

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

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 Article

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.

Journal - Research Article

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 - 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.

Journal - Research Article

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

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.

Journal - Research Article

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.

Journal - Research Article

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.

Journal - Research Article

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.

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.

Journal - Research Article

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

Journal - Research Article

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

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.

Journal - Research Article

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