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Professor Ralph Adler

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

Tel 64 3 479 8453
Office OBS 3.08
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).   COPMM is a School of Business strategic initiative and PMAA is a joint partnership between leading performance management scholars at the universities of Otago, Melbourne, and Tasmania.

Prof Adler joined the Department in 1991. He has over 25 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 (USA). He holds a BA from Colgate University and a MBA from Duke University’s Fuqua School of Business.

His research interests are in performance management, strategic management accounting, organisational effectiveness, and business education. He has authored over 50 academic papers, more than 20 business case studies, and the book Management Accounting: making it world class. His work is internationally recognised and has earned him multiple best paper awards. His h-index is 17 and g-index 41. During the period 1993-2012, Delande et al. (2014) ranks him as the top publisher of accounting education in New Zealand and the fifth most published in the world.

Prof Adler is a Senior Associate Editor of Accounting Education: an international journal. He also serves on the editorial boards of Australian Accounting Review, Pacific Accounting Review, and Asia Pacific Management Accounting Journal. He is a past holder of the Coopers and Lybrand Peter Barr Fellowship and the American Chamber of Commerce Business Education Fellowship.

In 2018, Prof Adler published a new book: Strategic Performance Management, Accounting for Organizational Control.

Teaching

  • ACCT302
  • ACCT409
  • ACCT410

Research interests

  • Performance management
  • Strategic management accounting
  • Organisational effectiveness
  • Active student learning

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Publications

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

Adler, R., Stringer, C., Shantapriyan, P., & Birch, G. (2017). AirAsia: Towards a 'new world' carrier strategy and implications for performance management system design. In E. Harris (Ed.), The Routledge companion to performance management and control. (pp. 319-333). Abingdon, UK: Routledge. doi: 10.4324/9781315691374

Adler, R. W. (2017). 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

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

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

Authored Book - Research

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

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Edited Book - Other

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

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

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Chapter in Book - Research

Adler, R., Stringer, C., Shantapriyan, P., & Birch, G. (2017). AirAsia: Towards a 'new world' carrier strategy and implications for performance management system design. In E. Harris (Ed.), The Routledge companion to performance management and control. (pp. 319-333). Abingdon, UK: Routledge. doi: 10.4324/9781315691374

Adler, R. W. (2017). 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. 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.

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].

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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.

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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. (2017). Managerial attitudes towards the incompleteness of performance measurement systems. Qualitative Research in Accounting & Management. Advance online publication. doi: 10.1108/QRAM-10-2017-0106

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

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

Adler, R., & Stringer, C. (2016). Practitioner mentoring of undergraduate accounting students: Helping prepare students to become accounting professionals. Accounting & Finance. Advance online publication. doi: 10.1111/acfi.12249

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

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

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

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., & 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

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

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

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

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

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.

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). '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., 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.

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

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

Adler, R. W., Milne, M. J., & Stablein, R. (2001). Situated motivation: An empirical test in an accounting course. Canadian Journal of Administrative Sciences, 18(2), 101-115.

Adler, R. W., & Everett, A. M. (2001). A changed destiny for management accounting. Journal of Social Sciences, 14(2), 277-285.

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.

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.

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.

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.

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

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.

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

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). Learning to Learn: The Teaching Implications. International Federation of Accountants: Education Network, (Spring 1998), 7.

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). Promoting active learning: recent developments in accounting education. Chartered Accountants Journal, 76(5), 65-66.

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). Improving the quality of accounting students' learning through action-oriented learning tasks. Accounting Education, 6(2), 191-215.

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, 13(3), 189-206.

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.

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