Environmental Management — Accounting — Executive MBA
Diane  Roberts

Diane Roberts

Professor

Diane Roberts, Professor of Accounting, is motivated by a deep concern for unethical financial reporting and non-transparent corporate accounting, considering the potential for catastrophic effects on the environment, community trust, and the global economy.

Having long been interested in environmental issues and professional accounting, Dr. Roberts engages her students in discussions that address both honorable and unlawful corporate practices, as well as historical cases that will naturally elicit debate. She ensures students carry a greater awareness of the importance of transparency with them into their future careers.

Dr. Roberts is the former chair of the American Accounting Association's Professionalism and Ethics Committee, and was the director of the 15th Annual Ethics Research Symposium.

Sabbatical

Professor Roberts will be taking a sabbatical leave during the spring of 2014, during which time she will be working on two scholarly projects examining the accounting profession in the context of historical financial crises. The first will look at the inter-occupational relations between accountants and other credit-granting professions, and the second will reflect upon the wisdom espoused in A.P. Richardson's book Ethics of a Profession.

Education

Ph.D., Accounting from the University of California, Irvine
M.S., Accounting from California State University, Sacramento
B.A., Economics, University of California, Davis

Courses Offered
  • The following courses represent the last 3 years of teaching and do not represent the current course offerings.
  • BUS 320: Intermediate Accounting I
  • BUS 420: Auditing
  • BUS 428: Government & Not for Profit Accounting
  • BUS 429: Contemporary Accounting Topics
  • MBA 6861: Environmental Accounting
  • MBAE 6903: Financial Accounting
  • MBAE 6904: Managerial Accounting
Publications

The following list is a selection of recent publications and does not represent the entire body of research.

"Women in accounting occupations in the 1880 US Census," Accounting History Review, Vol. 23, Issue 2, 2013

"Changing Legitimacy Narratives about Professional Ethics and Independence in the 1930's Journal of Accountancy," Accounting Historians Journal, Vol. 37, No. 2, 2010

"Benediction for a Journal (Poem)," International Journal of Critical Accounting, Volume 3, No. 4, Inderscience Publishers, 2010

"One World GAAP," International Journal of Critical Accounting Volume 2, No. 1, Inderscience Publishers, 2010

"The Alchemy of Earnings Management," Critical Perspectives on Accounting, Volume 18, No. 5, Elsevier, 2007

"Sustainability Reporting Practices in Portugal: Greenwashing or Triple Bottom Line," International Business and Economics Research Journal, Volume 6, Number 9, 2007 (with John P. Koeplin)

Honors and Awards

Outstanding Teaching Award, USF School of Management, 2009

Mission Support and Advocacy Award, USF School of Management, 2007

Outstanding Teaching Award, USF School of Management, 2006

Co-Outstanding Faculty Teacher Award, EPMBA, USF School of Management, 2004

Outstanding Service Award, USF School of Management, 2003

Third Annual Glen McLaughlin Prize for Research in Accounting Ethics, given by the Oklahoma Center for Accounting Research

Other

Chair American Accounting Association, Professionalism and Ethics Committee, 2012 - 2014

Accounting Department Chair, USF, 2007, 2009-2010, 2011-2013

Editorial Board Member for Research on Professional Responsibility and Ethics in Accounting

Diane Roberts, University of San Francisco School of Management