Research Activities 1 October 1996 - 31 December 1997

Editor of Book

Baydoun, N., Nishimura, A. and Willett, R. (eds), Accounting in the Asia-Pacific Region, John Wiley, 1997.

Chapters in Books:

MacGregor, A.C., Hussain, M., Yap, K.L., Accounting in Malaysia and Singapore: Culture’s lack of consequences?, in Accounting in the Asia-Pacific Region, N. Baydoun, A. Nishimura and R. Willett (eds), John Wiley, pp. 99-126, 1997.

Nishimura, A. and Willett, R., Strutures and features of Japanese accounting, in Accounting in the Asia-Pacific Region, N. Baydoun, A. Nishimura and R. Willett (eds), John Wiley, pp. 169-195, 1997.

Seng, D., Accounting systems in Cambodia. In Accounting in the Asia-Pacific Region, N. Baydoun, A. Nishimura and R. Willett (eds), John Wiley & Sons (Asia) Pte Ltd., pp. 324-339, 1997.

Willett, R., Baydoun, N. and A. Nishimura, Environmental considerations in the study of accounting in the Asia-Pacific region, in Accounting in the Asia-Pacific Region, N. Baydoun, A. Nishimura and R. Willett (eds), John Wiley, pp. 1-42, 1997.

Willett, R., Nishimura, A., and N. Baydoun, Reflections on the relationship between culture and accounting practices in the Asia-Pacific region, in Accounting in the Asia-Pacific Region, N. Baydoun, A. Nishimura and R. Willett (eds), John Wiley, pp. 400-426, 1997.

Journal Articles:

Adler, R.W., and Milne, M.J., A day of active-learning: an accounting educators’ symposium, Accounting Education, Vol. 6, No. 3, pp. 273-280, 1997.

Adler, R.W., and Milne, M.J., Improving the quality of accounting students’ learning through action-oriented learning tasks, Accounting Education, Vol. 6, No. 3, pp. 191-215, 1997.

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, Accounting Education, Vol. 6, No. 2, pp. 1-16, 1997.

Baydoun, N. and Willett, R., Islam and Accounting: Ethical Issues in the Presentation of Financial Information, Accounting, Commerce and Finance: The Islamic Perspective, Vol. 1, No. 1, pp. 1-25, June 1997.

Booth, J.G., and Willett, R., The statistical analysis of standard cost deviations, IMA Journal of Mathematics Applied in Business and Industry, No. 8, pp. 167-179, 1997.

Burke, J., Lont, D., and A. MacGregor, Using Beta in New Zealand, Chartered Accountants’ Journal, pp. 71-74, April, 1997.

Gibbins, M. and Willett, R., New Light on Accrual, Aggregation and Allocation, Using an Axiomatic Analysis of Accounting Numbers’ Fundamental and Statistical Character, ABACUS, Vol. 33, No. 2 pp. 137-167, 1997.

Lane, J. and Willett, R., Depreciation Need Not Be Arbitrary, Accounting and Business Research, Vol. 27, No. 3, pp. 179-194, 1997.

Lont, D., An examination of requirements for disclosure of unspecified operating expenses in New Zealand, Accounting Forum, Vol. 21, No. 2, September 1997.

Milne, M.J. and Adler, R.W., Promoting active learning, Chartered Accountants’ Journal of New Zealand, Vol. 76, No. 5, pp. 65-66, 1997.

Milne, M.J., Capitalising and appropriating society’s rights to clean air: a comment on Wambsganss and Sanford’s accounting proposal, Critical Perspectives on Accounting, Vol. 7, 1996.

Seng, D., Incremental Information Content of Accrual Versus Cash Flows, Chartered Accountants’ Journal of New Zealand, Vol. 75, No. 9, pp. 33-35, October 1996.

Timpany, J. and Whiting, R., The Accounting Standards Review Board – Accounting Dominance or Not? Chartered Accountants’ Journal of New Zealand, Vol. 76, No. 2, pp. 64-65, March 1997.

Conference Proceedings

Adler, R., Everett, A., and Waldron, M., Advanced management accounting techniques in manufacturing: utilisation and benefits: In Proceedings for the 4th International Conference of the Decision Sciences Institute, Sydney, Australia, pp. 14-16, 20-23, July 1997.

Poletti, E.J., Fiscal responsibility and financial accounting: the New Zealand Fiscal Responsibility Act 1994. In Proceedings of the Decision Sciences Institute 4th International Meeting, Sydney, Australia, pp. 35-37, 20-23, July 1997.

Waldron, M.A., Overcoming barriers to accounting change management, In Global Business Trends, Proceedings of the Academy of Business Administration Conference, Acapulco, Mexico, pp. 8-16, 18-23 December 1996.