Accounting encompasses measurement and reporting of financial and non-financial information to support decision-making by managers, investors, creditors and other stakeholders. The study of accounting includes managerial accounting for internal decision-making, financial accounting for reporting to external parties, internal and external auditing, sustainability reporting and taxation.
The accounting area research focuses on budgeting, activity based costing, cost behavior, earnings management, accounting education, management forecasts, organization trust, performance, and performance measurements. In addition faculty members and PhD students attend conferences such as:
- Canadian Academic Accounting Association (CAAA) conferences
- Contemporary Accounting Research (CAR - Journal)
- American Accounting Association (AAA)
- American Accounting Association PhD colloquium
- European Accounting Association
- Critical Perspectives on Accounting
- Asia-Pacific Interdisciplinary Research in Accounting
- Interdisciplinary Perspectives on Accounting
The Accounting Area holds a regular series of research presentations by our faculty members and well-known researchers from other universities. It is also home to the Centre for Public Accounting (CPIA).
Faculty members of the accounting area include a member of the CMA fellowship, a member of the CGA Fellowship, and the Faculty Supervisor for the Mitacs Research internship program.
Financial Times 45 Publications
Herremans, I. M., Isaac, R. G., Kline, T. J. B., & Nazari, J. A. (2011). Intellectual Capital and Uncertainty of Knowledge: Control by Design of the Management System. Journal of Business Ethics, 98(4), 627-640. doi: 10.1007/s10551-010-0642-7
Peer Reviewed Journal Articles
Akindayomi, A., & Warsame, H. A. (2012). The impact of stock options compensation on earnings and probability of bankruptcy. Academy of Accounting and Financial Studies Journal, 16(1), 35-76.
Ding, Shujun & Beaulieu, Philip (2011). The Role of Financial Incentives in Balanced Scorecard-Based Performance Evaluations: Correcting Mood Congruency Biases. Journal of Accounting Research, 49(5),1223-1247. DOI: 10.1111/j.1475-679X.2011.00421.x
Herremans, Irene M., Pyasi, Nishant & Lu, Jing (2011) The Journey Toward Sustainability Reporting: How Accountable are the Tourism Industries? Tourism Recreation Research. 36(3) 2247-257
Mir, M. Z., & Rahaman, A. (2011). In pursuit of environmental excellence A stakeholder analysis of the environmental management strategies and performance of an Australian energy company. Accounting Auditing & Accountability Journal, 24(7), 848-878. doi: 10.1108/09513571111161620
Nazari, J. A., Herremans, I. M., Isaac, R. G., Manassian, A., & Kline, T. J. B. (2011). Organizational culture, climate and IC: An interaction analysis. Journal of Intellectual Capital, 12(2), 224-248.
Neu, D., Everett, J., Rahaman, A. S., & Martinez, D. (2012). Accounting and networks of corruption. Accounting, Organizations and Society.
Gray, Rob and Herremans, Irene M. (2011) Sustainability and Social Responsibility Reporting and the Emergence of the External Social Audits: The Struggle for Accountability? In Bansal, P. and Hoffman A. J. Editors The Oxford Handbook of Business and the Natural Environment. Oxford University Press