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K-State Today

February 2, 2012

Accounting professors collaborate on paper about research methods, present in Arizona

Submitted by Olivia Blanco

John Morris and Joseph Ugrin, both assistant professors of accounting, presented "A Study of How Underperforming Firms Follow Industry Leaders when Adopting ERP Systems: An Institutional Theory Perspective," at the American Accounting Association Information Systems Section mid-year meeting in Scottsdale, Ariz.

The paper was co-authored with Richard Ott, accounting department head, and Grant Thornton, College of Business Administration faculty fellow.

The study illustrates how manager’s decisions to implement complex systems into their organizations are influenced by a herding mentality. The paper also brings together behavioral and archival research methods that are not normally used together. The innovative nature of the paper and its methodology was well received and generated significant discussion at the conference.

Morris teaches accounting in the master's of business administration and master's in accountancy programs. He has been published in the Journal of Information Systems, the Journal of Emerging Technologies in Accounting, the Review of Business Information Systems, and the Journal of Business & Economics Research.

Ott teaches tax and accounting research at K-State and conducts research in behavioral accounting, accounting education and tax. He has been published in many journals, including CPA Journal, Journal of Accountancy, Public Finance Review and Journal of Applied Business Research.

Ugrin performs research in behavioral issues in accounting and information systems. He has been published in The Journal of Accounting and Public Policy, Accounting Horizons and The International Journal of Accounting Information Systems among others. He teaches in the area of financial and managerial reporting.