Associate Professor Carolyn Fowler

Teaching in 2020


Dr Carolyn Fowler is an Associate Professor in the School of Accounting and Commercial Law. Her research focuses on strategy and management accounting, the use of information technology in accounting, the accounting profession and education, and accounting history with a particular emphasis on accounting and accountants in colonial New Zealand. She has researched these areas with colleagues in New Zealand and internationally.

Carolyn is Joint Editor of Accounting History, on the editorial board of the Journal of Accounting and Organizational Change, and Pacific Accounting Review. Her teaching areas include undergraduate and postgraduate management accounting, accounting history, and accounting systems information.

Selection of publications

Bui, T.B., & Fowler, C.J. (2017) Strategic responses to changing climate change policies: the role played by carbon accounting.  Australian Accounting Review, (Online - 24 November 2017 -

Fowler, C.J. and Keeper T (2016) ‘Twenty years of Accounting History (1996–2015): Evidence of the changing faces of accounting history research’, Accounting History, 21(4).

Huang, G, Fowler, C.J. and Baskerville, R.F. (2016) ‘Entering the accounting profession: the operationalization of ethnicity-based discrimination’, Accounting, Auditing & Accountability Journal, 29(8): 1342-1366.

Cordery, C.J, Fowler, C.J. and Morgan G.G. (2016) ‘The development of incorporated structures for charities: A 100-year comparison of England and New Zealand’, Accounting History, 21(2-3): 281-303.

Fowler, C.J. & Cordery, C.J. (2015) ‘From community to public ownership: A tale of changing accountabilities’, Accounting, Auditing, and Accountability Journal, 28(1): 128-153.

Baskerville, R., Bui, B. and Fowler, C. (2014) ‘Voices within the winds of change: The demise of KMG Kendons’, Accounting History, 19(1-2): 31-52.

Hunt, C., Fowler, C. and Drennan, L. (2013) Management Accounting: Strategic Decision Making, Performance and Risk, (New Zealand, Pearson), 2 Ed., 318 pp.

Sharma, U., Lawrence, S. and Fowler, C. (2012) ‘New public management and accounting in a Fiji telecommunications company’, Accounting History, 17(3-4): 331-349.

Cordery, C., Fowler, C. and Mustafa, K. (2011) ‘A solution looking for a problem: factors associated with the non-adoption of XBRL’, Pacific Accounting Review, 23(1): 69-88.

Fowler, C. (2010) ‘Financing, accounting and accountability in colonial New Zealand: The case of the Nelson School Society (1842-1852)’, Accounting History, 15(3): 337-369.

Fowler, C. (2009) ‘Performance management, budgeting, and legitimacy in primary educational organisations’, Journal of Accounting & Organizational Change, 5(2): 168-196.

Malthus, S. and Fowler, C., (2009) ‘Perceptions of accounting: A qualitative New Zealand study,’ Pacific Accounting Review, 21(1), pp. 26-47.

Bui, B., Fowler, C. and Hunt, C. (2009) ‘Costs of an ETS’, Chartered Accountants Journal, Oct: 36-38.

Malthus, S. and Fowler, C. (2009) ‘Generation Y Perceptions’, Chartered Accountants Journal, Feb: 20-22.

Marriott, L. and Fowler, C. (2007) ‘From social policy to economic policy: taxation incentives for retirement income savings in New Zealand (1910 – 2005)’, Accounting History, 12(1): 87-115.

Malthus, S. and Fowler, C. (2005) ‘Liberal education - perceptions of New Zealand practicing accountants’, Pacific Accounting Review, 17(2): 74-103.

Fowler, C. and Malthus, S. (2003) ‘Becoming a Chartered Accountant in the New Zealand provinces’, New Zealand Journal of Applied Business Research, 2(1): 13-29.

Fowler, C. (1999) ‘The management accountant’s role in quality management: A Queensland perspective’, International Journal of Applied Quality Management, 2(1): 41-57.

Fowler, C. and Clarke, B. (1997) ‘Corporate distress prediction: a comparison of the classification power of a neural network and a multiple discriminant analysis model,’ Accounting Forum, 20(3-4): 251-269.

Teaching in 2020