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D.J. (David) Sharp

Professor Emeritus, Managerial Accounting and Control

D.J. (David) Sharp

Contact Information


  • International Business Ethics
  • International Accounting Managerial Accounting

Research Publications

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David J. Sharp is an emeritus professor of Managerial Accounting and Control at Ivey Business School. Before joining Ivey, 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 behaviour, 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.

Recent Refereed Articles

  • Salter, S.; Sharp, D. J.; Chen, Y., 2013, "The Moderating Effects of National Culture on Escalation of Commitment", Advances in Accounting, June 29(1): 161 - 169.
  • Cohen, J.; Holder, L.; Pant, L.; Sharp, D. J., 2007, "The Effects of Perceived Fairness on Opportunistic Behavior", Contemporary Accounting Research, December 24(4): 1119 - 1138.
  • Downey, A.; Sharp, D. J., 2007, "Why Do Managers Allocate Resources to Workplace Health Promotion Programmes in Countries with National Health Coverage?", Health Promotion International, June 22(2): 102 - 111.
  • Sharp, D. J.; Kwok, W. C. C., 2005, "Power and International Accounting Standard-setting: Evidence from Segment Reporting and Intangible Assets Projects", Accounting Auditing and Accountability Journal, December 18(1): 74 - 99.
  • Baetz, M.; Sharp, D. J., 2004, "Integrating Ethics into the Core Business Curriculum: Do Core Teaching Materials do the Job?", Journal of Business Ethics, April 51(1): 53 - 62.
  • Cohen, J.; Pant, L.; Sharp, D. J., 2002, "Cross-Cultural Differences in the Perceived Morality of Accounting Manipulation: The Effect of Acculturation", Review of Accounting and Finance, December 1(3): 15 - 27.
  • Sharp, D. J.; Cohen, J.; Pant, L., 2001, "An Examination of Differences in Ethical Decision-Making between Canadian Business Students and Accounting Professionals", Journal of Business Ethics, January 30(4): 319 - 336.
  • Sharp, D. J.; Salter, S., 2001, "Agency Effects and Escalation of Commitment: Do Small National Culture Differences Matter?", International Journal of Accounting, January 36(1): 33 - 45.
  • Sharp, D. J.; Cohen, J.; Pant, L., 2000, "Project Earnings Management: An Ethics Case Based on Agency Theory ", Issues in Accounting Education, January 15(1): 89 - 104.
  • Cohen, J.; Pant, L.; Sharp, D. J., 1998, "The Effect of Gender and Academic Discipline Diversity on the Ethical Evaluations, Ethical Intentions and Ethical Orientation of Potential Public Accounting Recruits", Accounting Horizons, January 12(3): 250 - 270.
  • Sharp, D. J.; Pant, L.; Cohen, J., 1998, "Are Women Held to a Higher Moral Standard Than Men? Gender Bias Among University Students", Teaching Business Ethics, January 22(2): 197 - 209.
  • Kwok, W. C. C.; Sharp, D. J., 1998, "A Review of Construct Measurement Issues in Behavioral Accounting Research", Journal of Accounting Literature, January (17): 137 - 174.
  • Sharp, D. J.; Salter, S., 1997, "Project Escalation and Sunk Costs: A Test of the International Generalizability of Agency and Prospect Theories", Journal of International Business Studies, January 28(1): 101 - 121.
  • Cohen, J.; Pant, L.; Sharp, D. J., 1996, "A Methodological Note on Cross-Cultural Accounting Ethics Research", International Journal of Accounting, January 31(1): 55 - 66.
  • Cohen, J.; Pant, L.; Sharp, D. J., 1996, "Measuring the Ethical Awareness and Ethical Orientation of Canadian Auditors", Behavioral Research in Accounting, January 8: 98 - 119.

For more publications please see our Research Database


  • Associate Professor, Ivey Business School, Western University
  • 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

Research/Course Development

  • Ethics in accounting
  • International Accounting
  • Management Control Systems

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