Research Activities 1 October 1994 - 30 September 1995

Chapters in Books

Milne, M.J. The non-market valuation of environmental resources, The New Zealand Environment: A Guide for Environmental Impact Assessors. R.K. Morgan and P.A. Memon eds. Dunedin, Environmental Policy and Management Research Centre, pp. 193-202, 1994.

Willett, R.J. Introduction. Structure and features of Japanese accounting. Conclusion. In Accounting in the Asian Pacific Region, Kyushu, Japan, Kyushu University, pp. 2-34, pp. 239-269, pp. 271-285. (In Japanese.) 1995.

Journal Articles:

Adler, R.W. and Milne, M.J., Communication skills and attitudes, Chartered Accountants’ Journal of New Zealand, Vol. 73, No. 11, pp. 28-32, 1994.

Adler, R.W. and McClelland, L.A. EVA: reinventing the wheel, Chartered Accountants’ Journal of New Zealand, Vol. 74, No. 4, pp. 35-36, 1995.

Adler, R.W. and Milne, M.J., Increasing learner-control and reflection: toward learning-to-learn in an undergraduate management accounting course, Accounting Education, Vol. 4, No. 2, pp. 105-119, 1995.

Adler, R.W. and McClelland, L.A. Reply to Lawrence’s comments on EVA: reinventing the wheel, Chartered Accountants’ Journal of New Zealand, Vol. 74, No. 4, pp. 39, 1995.

Heaton, G.W. CA or ACA? Chartered Accountants’ Journal of New Zealand, Vol. 74, No. 2, 6-8, 1995.

Jordan, C.E., Waldron, M.A. and Pate, G. Are bank failures a function of regional environments? Journal of Business Perspectives, Vol. 20, No. 2, pp. 99-105, 1994.

Lont, D.H. Surfing the net, Chartered Accountants’ Journal of New Zealand, Vol. 74, No. 7, pp. 44-46, 1995.

Lont, D.H. Windows 95, Chartered Accountants’ Journal of New Zealand, Vol. 74, No. 7, pp. 46-47, 1995.

Maltby, H., MacGregor, A.C. and Cox, G. Professional education for the 21st century, Chartered Accountants’ Journal of New Zealand, Vol. 73, No. 9, pp. 14-24, 1994.

Milne, M.J. and Adler, R.W. Learning to learn in an undergraduate management accounting course; some instructors’ experiences, Accounting and Business Review, Vol. 2, pp. 125-145, 1995.

Popoff, B. Pacioli’s treatise stands the test of time, Accountants' Journal, Vol. 73, No. 1, pp. 62-64, 1994.

Whiting, R.H. Brand valuations on the balance sheet. Is it an issue in New Zealand? Bankers’ Institute of New Zealand Ltd, Occasional Papers, Vol. 1, No. 2, 1995.

Willett, R.J., Shailer, G., Wade, M. and Yap, K. Attitudes to audit risk among Malaysian practitioners, The Malaysian Accountant, pp. 5-8, August 1995.

Willett, R.J. and Baydoun, N. Cultural relevance to western accounting systems to developing countries, Abacus, Vol. 31, No. 1, pp. 67-92, 1995.

Wynn-Williams, K. Primary school auditing: coping with change, Accountants' Journal, Vol. 73, No. 3, pp. 28-31, 1994

Conference Proceedings:

Adler, R.W., Everett, A.M. and Waldron, M.A. The impact of costing techniques and practices on manufacturing performance in New Zealand. In Proceedings of the Pan-Pacific Conference XII: A Business, Economic and Technological Exchange, Dunedin/Queenstown, Pan-Pacific Business Association, pp. 310-312, 1995.

Adler, R.W. and Milne, M.J. Translating ideals into practice: an examination of international accounting bodies’ calls for curriculum changes and New Zealand tertiary institutions’ assessment methods. In Administrative Sciences Association of Canada Proceedings of ASAC’95. Windsor, Ontario, Administrative Sciences Association of Canada, Vol. 16, No. 10, pp. 1-11, 1995.

Law, S.B. and Willett, R.J. Regression analysis as an analytical review procedure: a simulation study of the relative effectiveness of alternative investigation rules. In Proceedings of the Accounting Association of Australia and New Zealand Conference 1995. Melbourne, La Trobe University, pp. 60, 1995.

Poletti, E.J. A debate that never happened: the New Zealand Fiscal Responsibility Act 1994. In Proceedings of the Pan-Pacific Conference XII: A Business, Economic and Technological Exchange. Dunedin/Queenstown, Pan-Pacific Business Association, pp. 222-224, 1995.

Popoff, B. A case study approach to accounting research: Twelfth International Conference of WACRA, Leysin, Switzerland, 1995. In Teaching and Interactive Methods. H.Klein ed. Needham, Mass, WACRA, pp. 535-545, 1995.

Popoff, B. A case study approach to the teaching of financial accounting and analysis: Eleventh International Conference of WACRA, Ecole Des Hautes Etudes Commeciales, Montreal, 1994. In Teaching and Interactive Methods. H.Klein ed. Needham, Mass, WACRA, pp. 99-113, 1995.

Popoff, B. The uses of historical perspective in the teaching of accounting and in accounting research. In Pacioli Quincentennial Symposia. Sansepolcro, Italy, The Pacioli Society, Seattle University, pp. 95-106, 1994.

Reports

Houghton, R.M., Wilson, A.G. and Honigberg, V.L. The Financial Basis of Independent Schools. Report to The Ministry of Education, Dunedin, Commercial Consulting Group, University of Otago, pp. 1-36, 1994.