4 results for Adler, Ralph W

  • Amoeba Management: Why it Works at Kyocera and which other Firms Could Benefit from its Adoption - Part 1

    Adler, Ralph W; Hiromoto, Toshiro (2010)

    Working or discussion paper
    University of Otago

    This paper is the first of two articles that explores the workings of amoeba management. Kyocera, a Japanese manufacturer of ceramics and printing-related devices, first introduced amoeba management in the 1960s. On the surface, amoeba management appears very similar to a company’s widespread use of profit centers / pseudo profit centers. Researchers, or at least those who publish in English-language business journals, invariably focus on the issue of organizational structuring, typically relying on highly descriptive business case studies to showcase the use of amoeba management at Kyocera. Missing from the literature has been any attempt to draw upon business theory to help understand how and why amoeba management’s success is achieved. This first paper, which is Part 1 of a two-part series, draws on the fields of organizational sociology and organizational psychology to uncover and identify the implicit set of unifying and coordinating mechanisms that enables Kyocera’s use of a highly, and what some might even call radically, decentralized organizational structure to succeed. The second paper explores which firms are most likely to benefit from amoeba management adoption and identifies the internal and external factors that are likely to promote or prevent its successful adoption.

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  • An empirical examination of the editorial review processes of accounting journals

    Adler, Ralph W; Liyanarachchi, Gregory A (2010-02-06)

    Working or discussion paper
    University of Otago

    This study examines the editorial review processes of 40 main English-language accounting journals. It reports findings for individual journals, as well as clusters of journals that have been categorized by the geographical region of their editorial offices and functional specialty. A survey-based study was used. Authors who had papers accepted at one of the 40 accounting journals during the period 2004-2005 were asked to comment on their experiences with the editorial review process. The authors were also separately asked to comment on the editorial review process of a journal in which they received their most recent manuscript rejection. As the present study reveals, while the editorial review processes of accounting journals are generally rated quite high, there are particular journals and clusters of journals that stand out from the rest.

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  • Accountants’ whistle-blowing intentions: The impact of retaliation, age, and gender

    Liyanarachchi, Gregory A; Adler, Ralph W (2010-02)

    Working or discussion paper
    University of Otago

    Accounting practices and the role of auditors have been widely implicated in many corporate scandals. The accountants are likely to witness serious wrongdoings at their workplace, thus presenting them with a difficult choice of whether or not to whistle-blow. This study reports results of whistle-blowing intentions of the members of Certified Practising Accountants of Australia (CPA, Australia). The study provides data on a well-known obstacle (threat of retaliation) and demographic factors on accountants’ propensity to blow the whistle (PBW). An online survey was used to collect data. The data was analysed using a 2x3x2 (retaliation, age and gender, respectively) between-subject design. The results show a complex interaction effect of retaliation, participants’ age and gender on their PBW. Among the early career accountants, male accountants are more likely than female accountants to blow the whistle. Accountants in the mid-age group are not only likely to whistle-blow when there is retaliation but tend to be more willing to do so when that retaliation involves a direct personal loss than a loss to their associates. Accountants in the age group of 45 years or above, respond to retaliation differently depending on their gender. Specifically, female accountants’ PBW in this age group tend to decline as the retaliation threat increases from weak to strong yet the change in retaliation threat has little impact on male accountants’ PBW. These results and their implications are discussed.

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  • Student-led and teacher-led case presentations: further empirical evidence

    Wynn-Williams, Kate; Whiting, Rosalind H; Adler, Ralph W (2005-09)

    Working or discussion paper
    University of Otago

    The use of business case studies has been frequently promoted as a method for developing accounting graduates who are active, interdependent, and independent learners. The debate continues over the best method for using the case study method; should case studies be student- or teacher-led? A recent study (Adler, Whiting and Wynn-Williams, 2004) used Kolb’s Learning-Style Inventory (adapted from Honey and Mumford (1986) and Kolb (1984)) to investigate the use of business case studies and student learning styles in an intermediate-level cost and management accounting course. The findings from that study suggest that it is how the case studies are used and the level of student involvement that is of vital importance. This paper extends the findings of Adler et al (2004) by repeating the survey but with the following potentially important changes: prior to the survey, students had completed an entire semester of intermediate-level courses, including two accounting courses, plus the surveys were administered at a later point in the particular management accounting paper. The results of the second survey confirm and extend those of the first (Adler et al, 2004), namely, that a lack of active involvement in cases results in less balanced learning styles. Further, even when students have experienced the benefits of active participation, a prolonged suspension of such involvement also leads to an exaggerated lack of balance. That is, not only is the how of case involvement important, so is the when. That the students in the current survey had exposure to both more intermediate courses and to more business cases, regardless of level of involvement, had no discernible effect.

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