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Accounting

Submitted by yayoi.moriguchi on Sat, 03/28/2015 - 8:54pm

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.

Recent Publications

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 Research49(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 corruptionAccounting, Organizations and Society.

Book Chapters

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

Faculty

Current PhD Students

PhD Program

The doctoral program in accounting provides students with exposure to a variety of research paradigms and training in quantitative or qualitative research methods that enable rigorous investigation of issues that are relevant to the practice of accounting. The study of accounting intersects with many fields including economics, psychology, and sociology, as well as other business disciplines such as finance, information systems, operations, organizations, and strategy. Doctoral students in accounting tailor their programs to enable them to pursue research that fits their interests.

Area Contact

Area Chair
Abu Shiraz Rahaman CGA
(403) 220-8538

Area Research Director
Raymond A. Patterson CPA (CGA)
(403) 220-4276

Area Administrator
Sylvia Fuchek
(403) 220-3812

Teaching & Learning Coordinator
Erin Brann
(403) 220-3185