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David Sharp

Associate Professor, Managerial Accounting and Control

Contact Information

Profile

David J. Sharp is an Associate Professor of Managerial Accounting and Control at Richard Ivey School of Business. Before joining the Ivey Business School, Sharp taught at Boston College. He worked for an electrical engineering company and in sales research at a business systems company in his native England prior to teaching business studies for five years in the Middle East. He studied Engineering Science and Economics at Oxford University, and has a Masters degree in Management from the University of Manchester Institute of Science and Technology. He earned his Ph.D in International Management at the MIT Sloan School in 1987.

Sharp's research interests centre around international management accounting and management decision-making issues. Presently, he is interested in cross-cultural differences in risky decision-making, international business ethics, and the role of control systems in promoting moral behaviour in organizations.
He teaches Managerial Accounting and Control and International Accounting in the MBA Program and Executive MBA programs. He also teaches in the Strategic Marketing Management Program, and in the Modular M. Eng program in the Faculty of Engineering.

His publications include scholarly articles in the areas of international financial management, cross-cultural behavior, and international business ethics. He is on the editorial boards of the Journal of International Accounting, Auditing, and Taxation and The Journal of International Accounting Research, and associate editor of Advances in International Accounting. He is active in the American Accounting Association, and served as president of the International Accounting Section in 2001-2.

Teaching

  • Managerial Accounting and Control, MBA and EMBA

Selected Publications

  • Agency effects and escalation of commitment: Do small national culture differences matter? (with S. Salter), International Journal of Accounting, 2001.
  • Project earnings management: An ethics case based on agency theory (with J. Cohen and L. Pant), Issues in Accounting Education, 2000.
  • A Review of Construct Measurement Issues in Behavioral Accounting Research (with Winston Kwok), Journal of Accounting Literature, 1998
  • The Effect of Gender and Academic Discipline Diversity on the Ethical Evaluations, Ethical Intentions, and Ethical Orientation of Potential Public Accounting Recruits (with J. Cohen and L. Pant), Accounting Horizons 1998.
  • Project Escalation and Sunk Costs: A Test of the International Generalizability of Agency and Prospect Theories (with S. Salter), Journal of International Business Studies 1997.
  • An Exploratory Examination of International Differences in Auditors' Ethical Perceptions (with J. Cohen and L. Pant), Behavioral Research in Accounting, 1995.
  • An Empirical Study of the Consequences of U.S. Tax Rules for International Acquisitions by U.S. Firms (with G. Manzon and N. Travlos), The Journal of Finance 1994.
  • Uncovering the Hidden Value in High-risk Investments, Sloan Management Review, 1991

Research/Course Development

  • Ethics in accounting
  • International Accounting
  • Management Control Systems

Experience

  • Assistant Professor, Carroll School of Management, Boston College
  • Lecturer, Gulf Polytechnic, State of Bahrain, Middle East
  • Visiting Professor: Johannes Kepler University, Linz, Austria
  • Visiting Professor: Asian Institute of Management, Manila, Philippines
  • Visiting Professor: Czech Management Center, Czech Republic
  • Adjunct Assistant Professor, Fletcher School of Law and Diplomacy, Tufts University
  • R&D Officer, Kalamazoo Business Systems, UK

Expertise

 

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