Mark Covaleski

Mark Covaleski is the Robert Beyer Professor of Managerial Accounting and Control in the Wisconsin School of Business at the University of Wisconsin-Madison. Covaleski's research pertains to the use of accounting information for planning and control in organizations and society. His teaching is primarily in the area of strategic cost management, managerial accounting, and health care financial management. He teaches at the undergraduate, graduate, and executive levels in the business school, and at the graduate and executive levels in UW-Madison’s School of Medicine and Public Health. Covaleski received his Ph.D. from Pennsylvania State University, MBA from the University of Utah, and B.S. from Gannon University. Covaleski is a CPA in the State of Wisconsin.

Selected Accepted Journal Articles

• Mark, C. & Mark, D. & Sajay, S. (2015). Analysing and Interpreting Qualitative Data in Accounting Research. The Routledge Companion to Qualitative Accounting Research Methods
• Mark, C. & Mark, D. & Sajay, S. (2015). Social Constructionist Research in Accounting: A Reflection on the Accounting Profession. The Routledge Companion to Qualitative Accounting Research Methods
• Hoque, Z. & Lee, P. & Mark, C. & Kathryn, H. (2015). The Routledge Companion to Qualitative Accounting Research Methods. Routledge

Selected Published Journal Articles

• Hoque, Z. & Mark, C. & Tharusha, G. (2015). A Response to ‘Theoretical Triangulation.and Pluralism in Accounting Research: A Critical Realist Critique’. Accounting, Auditing & Accountability Journal (28), 1151-1159.
• Dirsmith, M. & Covaleski, M. & Samuel, S. (2015). On Being Professional in the 21st Century: An Empirically-Informed Essay. Auditing: A Journal of Practice & Theory (34), 167-200.
• Covaleski, M. & Dirsmith, M. & Samual, S. & Weiss, J. (2014). From the Physical to the Fiscal: Monetizing the Poor. Public Administration Research (3), 1-16.
• Hoque, Z. & Covaleski, M. & Gooneratne, T. (2013). Theoretical Triangulation and Methodological Pluralism in Management Accounting Research. Accounting, Auditing & Accountability Journal (26), 1170-1198.
• Covaleski, M. & Dirsmith, M. & Weiss, J. (2013). The Social Construction, Challenge and Transformation of a Budgetary Regime: The Endogenization of Welfare Regulation by Institutional Entrepreneurs. Accounting, Organizations and Society (38), 333-364.
• Covaleski, M. & Dirsmith, M. (2012). Introduction: Special Forum on Sociological Perspectives of Accounting. Behavioral Research in Accounting (24), 131-134. doi: 10.2308/bria-10178.
• Covaleski, M. & Dirsmith, M. & Weiss, J. (2012). The Mesodomain of Welfare Reform: Renegotiating the Order of Economic Inequality. Studies in Symbolic Interaction (39), 3-49. doi: 10.1108/S0163-2396(2012)0000039003.
• Dirsmith, M. & Samuel, S. & Covaleski, M. (2009). The Inter-Play of Power vs. Meta-Power in the Social Construction of "Entrepreneurial" Professional Services Firms: A Processual Ordering Perspective. Studies in Symbolic Interaction (33), 347-387. doi: 10.1108/S0163-2396(2009)0000033023.
• Samuel, S. & Covaleski, M. & Dirsmith, M. (2008). Accounting in and for U. S. Governments and Non-Profits: A Review of Research and a Call for Further Inquiry. Handbook of Management Accounting Research, Vol 3. (3), 1299-1322.
• Covaleski, M. (2007). Budgeting Research. Handbook of Management Accounting Research, Vol 2.
• Covaleski, M. & Dirsmith, M. & Mantzke, K. (2005). Institutional Destabilization and the New Public Management: The Case of Tax Incremental Financing. International Journal of Public Policy (1), 122-147. doi: 10.1504/IJPP.2005.007799.
• Dirsmith, M. & Covaleski, M. & Heian, J. (2005). A Thematic Deconstruction of Formalist and Expertise Voices in Big Five (Four) Public Accounting Firms. Critical Inquiry in Language Studies (2), 13-34. doi: 10.1207/s15427595cils0201_2.
• Covaleski, M. (2005). The Changing Nature of the Measurement of the Economic Impact of Nursing Care on Health Care Organizations. Nursing Outlook (53), 310-316. doi: 10.1016/j.outlook.2005.07.003.
• Covaleski, M. & Dirsmith, M. & Samuel, S. (2005). Changes in the Institutional Environment and the Institutions of Government. Accounting, the Social and the Political, 365-380.
• Covaleski, M. (2003). Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration. Journal of Management Accounting Research (15), 3-49. doi: 10.2308/jmar.2003.15.1.3.
• Covaleski, M. (2003). Changes in the Institutional Environment and the Institutions of Governance: Extending the Contributions of Transaction Cost Economics within the Management Control Literature. Accounting, Organizations and Society, 417–441. doi: 10.1016/S0361-3682(02)00061-2.
• Covaleski, M. (2001). Income Statement Management in a Turbulent Health Care Environment. Seminars in Vascular Surgery (14), 39-45. PII: S0895-7967(01)70016-6.
• Covaleski, M. (2001). Internalization versus Externalization of the Internal Audit Function. Accounting, Organizations and Society (26), 617–641. doi: 10.1016/S0361-3682(01)00015-0.
• Covaleski, M. (1991). Traditional and Emergent Theories of Budgeting. Accounting Control Systems
• Selected Submitted Journal Articles
• Kaufman, M. & Covaleski, M. (2017). An Examination of Exogenous and Endogenous Process Entropy in Organizational Budgets. Accounting, Organizations and Society
• Kimberly, W. & Mark, C. & Christine, E. & Karla, J. (2016). Socialization, Transition, and Role Acquisition: Evidence on Becoming a Professional in Public Accounting. Contemporary Accounting Research

Working Papers

• Covaleski, M. & Hogue, Z. & Kaufman, M. & Parker, L. (2017). Budgeting as an Organizational Routines: Emerging Issues from an Institutional Theory Perspective.
• Kaufman, M. & Covaleski, M. (2017). An Examination of the Decay of Budgeting as an Organizational Routine in the Power and Politics of University Budgeting.

Practitioner-Oriented Publications

Covaleski, M. (2016). Bottom Line: What You Don't Know Can Hurt You and Your Organization. Physician Leadership Journal

Presentations

AAA Auditing Selection Midyear Meeting ( 2017 ) Socialization, Role Acquisition, and Transition: Evidence on Becoming a Professional in Public Accounting

Lousiana Hospital Association ( 2016 ) Health Care Economics

American College of Obstetricians and Gynonocolgists ( 2016 ) Health Care Economics

Louisiana Hospital Association ( 2015 ) Health Economics

Greater Louisville Medical Society ( 2015 ) Health Care Financial Management

American College of Obstetricians and Gynocologists ( 2014 ) Health Economics

Health Disparities Conference ( 2014 ) Research Seminar ( 2010 ) Economic and Organizational Issues Facing the Nursing Profession

European Accounting Association ( 2006 ) Social Movements and Endogenizing Institutional Pressures

Contemporary Accounting Research Association ( 2005 ) Social Movements and Endogenizing Institutional Pressures

Handbook of Management Accounting Research Conference ( 2005 ) Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration

Mid-Year Meetings of the American Accounting Association, Governmental and Non Profit Section ( 2003 ) Managing the Uses of Horizontal Accounting Information in a Strategic Alliance

Annual Meeting of the American Sociological Association ( 2001 ) Accounting Wars: Turf Battles Over the Jurisdiction of Knowledge

Annual Meeting of the Global Business and Technology Association ( 2001 ) Going Global: Transformation of the Accounting Professional From Information Service Provider to Knowledge Expert

Undergraduate Courses

Readings & Research: Health Care Financial Management (AIS 399 Section 1), Fall 2008.

Cost Management Systems (AIS 310 Section 1), Fall 2008.

Cost Management Systems (AIS 310 Section 2), Fall 2008.

Advanced Managerial Accounting (ACC 310 Section 2), Spring 2004.

Advanced Managerial Accounting (ACC 310 Section 1), Spring 2004.

Advanced Managerial Accounting (ACC 310 Section 2), Spring 2005.

Advanced Managerial Accounting (ACC 310 Section 1), Spring 2005.

Advanced Managerial Accounting (ACC 310 Section 1), Fall 2006.

Advanced Managerial Accounting (ACC 310 Section 2), Fall 2006.

Cost Management Systems (AIS 310 Section 1), Fall 2009.

Cost Management Systems (AIS 310 Section 2), Fall 2009.

Cost Management Systems (AIS 310 Section 1), Spring 2010.

Cost Management Systems (AIS 310 Section 1), Fall 2010.

Cost Management Systems (AIS 310 Section 2), Fall 2010.

Cost Management Systems. (AIS 310 Section 1), Fall 2011.

Cost Management Systems. (AIS 310 Section 2), Fall 2011.

Advanced Managerial Accounting (AIS 310 Section 1), Fall 2007.

Advanced Managerial Accounting (AIS 310 Section 2), Fall 2007.

Introduction to Management Accounting (ACC 211 Section 1), Fall 2002.

Introduction to Management Accounting (ACC 211 Section 2), Fall 2002.

Introduction to Management Accounting (ACC 211 Section 2), Spring 2002.

Introduction to Management Accounting (ACC 211 Section 1), Spring 2002.

Graduate Courses

Readings & Research in Accounting (AIS 999 Section 1), Spring 2015.

Readings & Research in Accounting (AIS 999 Section 1), Fall 2014.

Readings & Research in Accounting (AIS 999), Spring 2014.

Readings & Research in Accounting (AIS 999 Section 1), Fall 2013.

Cost Accounting (AIS 999 Section 6), Spring 2008.

Strateg Cost Mgmt&Perf Measrmt (AIS 771 Section 1), Spring 2009.

Strategic Cost Management (ACC 771 Section 1), Spring 2002.

Strategic Cost Management (ACC 771 Section 1), Fall 2003.

Strategic Cost Management (ACC 771 Section 1), Spring 2003.

Advanced Management Control and Cost Accounting (ACC 771 Section 1), Spring 2005.

Strategic Cost Management (ACC 771 Section 2), Spring 2001.

Strategic Cost Management (ACC 771 Section 1), Spring 2001.

Strateg Cost Mgmt&Perf Measrmt (AIS 771 Section 1), Spring 2011.

Strategic Cost Management (AIS 771 Section 1), Spring 2007.

Strateg Cost Mgmt&Perf Measrmt (AIS 771 Section 1), Spring 2008.

Learning/Teaching Oriented Publications

• Covaleski, M. (2009). On the Eclipse of Professionalism in Accounting: An Essay. Accounting, Organizations and Institutions (30), 367-396. doi: 10.1093/acprof:oso/9780199546350.001.0001.
• Samuel, S. & Covaleski, M. & Dirsmith, M. (2009). On the Eclipse of Professionalism in Accounting: An Essay in Accounting, organizations, and institutions: essays in honour of Anthony Hopwood. Accounting, Organizations, and Institutions
• Covaleski, M. & Rittenberg, L. (2003). Outsourcing the Internal Audit Function: The British Government Experience with Market Testing. International Journal of Auditing (3), 225-235. doi: 10.1111/1099-1123.00061.
• Long, H. & Covaleski, M. (2003). Fiscal Management of Provider Organizations: Part 2. Essentials of Medical Management, 181-206.
• Long, H. & Covaleski, M. (2003). Fiscal Management of Provider Organizations: Part 1. Essentials of Medical Management, 141-179.
• Covaleski, M. (2002). Health Care Accounting and Finance. Managing Medicine: A Guide for Physicians, 62-80.
• Long, H. & Covaleski, M. (2000). The Economics and Fiscal Management of Hospitals. Fundamentals of Medical Management, 129-188.
• Rittenberg, L. & Covaleski, M. (1997). The Outsourcing Dilemma: What's Best for Internal Auditing.
• Covaleski, M. (1995). The Shifting Nature of Managerial Accounting Practices in Health Care. Health Care Administration

Professional Organizations

Value Project, Health Care Financial Management Association

Editorial and Reviewing Activities

Social Sciences and Humanities Research Council of Canada - October 2015 - December 2015 Ad Hoc Reviewer

The Physician Executive - January 2014 - December 2014 Ad Hoc Reviewer

Public Administration Review - January 2013 - December 2013 Ad Hoc Reviewer

Auditing: A Journal of Theory & Practice - Since January 2012 Ad Hoc Reviewer

Journal of Management Studies - January 2011 - December 2011 Ad Hoc Reviewer

Co-Editor, Special Issue of Behavioral Research in Accounting - March 2010 - July 2011 Editor

European Accounting Review - January 2008 - December 2008 Ad Hoc Reviewer

Accounting, Organzations & Society - January 2006 - December 2014 Ad Hoc Reviewer

The Israel Science Foundation - January 2005 - December 2005

Contemporary Accounting Research - January 2000 - December 2008 Ad Hoc Reviewer

The Physician Executive - January 1998 - December 1998 Ad Hoc Reviewer

The Accounting Review - January 1998 - December 1998 Associate Editor

Accounting & Business Society - January 1997 - December 2000 Editorial Board Member

Journal of Management Studies - January 1997 - December 1997 Ad Hoc Reviewer

Academy of Management Review - January 1996 - December 1998 Ad Hoc Reviewer

Archives of Ophthalmology - January 1995 - December 1995 Ad Hoc Reviewer

Accounting Horizons - January 1995 - December 2009 Ad Hoc Reviewer

Academy of Management Journal - January 1994 - December 1997 Ad Hoc Reviewer

Health Services Research - January 1988 - December 1992 Ad Hoc Reviewer