Vaughan Radcliffe

Vaughan Radcliffe is Professor of Managerial Accounting and Control at the Ivey Business School. He is a Past President and former Research Committee Chair of the Canadian Academic Accounting Association (CAAA), the publisher of the Financial Times ranked journal Contemporary Accounting Research. He has twice been an elected member of the Council of the American Accounting Association. He has served two terms as Editor of the Journal of Governmental and Nonprofit Accounting, a journal of the American Accounting Association. He is a winner of Ivey's school wide MBAA teaching award for excellence in MBA teaching; he is also a multiple winner of the school’s Research Merit award.

His work has appeared in Accounting, Organizations and Society; Contemporary Accounting Research; the Journal of Business Ethics; Accounting, Auditing and Accountability Journal and others. Professor Radcliffe has served as an Editor of Contemporary Accounting Research and is a member of seven editorial boards including Accounting, Organizations and Society, Accounting, Auditing and Accountability Journal, and Contemporary Accounting Research.

Before joining Ivey, he was an Associate Professor at Case Western Reserve University in the United States. His PhD was completed at the University of Alberta, Canada. Professor Radcliffe's current research focuses on the role of accounting and auditing in society, especially the development and use of efficiency auditing in the Federal Government of Canada and the history of accounting’s role in American corporate governance in the early twentieth century. He has in addition studied changing mandates for the Auditor General of Ontario concerning the audit of government advertisements. He is also studying the history of the Auditor of State of Ohio's work in enumerating population in the nineteenth and twentieth centuries.

Vaughan Radcliffe has served as Chair of the Public Interest Section of the American Accounting Association (AAA) and is presently the Section’s Vice President of Research. He has twice served as a Trustee of the Academy of Accounting Historians. He was a member of CPA Canada’s Academic Research Advisory Committee and of CPA Canada’s Digital Archives Advisory Committee. He has twice served as Chief Judge of CPA Ontario's Voluntary Sector Reporting Awards.

He has written multiple cases on topics including balanced scorecards in nonprofit settings (London Public Library); cost behaviour in the service sector (AT&T Wireless: Text Messaging); and the effects of changing accounting standards (Starbucks: Venti Leases). A recent case concerns Restaurant Brands International's (RBI's) use of management control systems at Tim Hortons.

Vaughan Radcliffe is a member of the Management Committee of Western University's Centre for Research and Education on Violence Against Women and Children (CREVAWC). He has served as a member of Western University’s Senate.

Teaching

• MBA Program: Accounting and Control for Managers (one year program core class)
• MBA Program: Accounting, Strategy and Control (elective course)
• HBA Program: Ivey Field Project

Education

• BSc Hons, University of Manchester
• MSc, University of Manchester
• PhD, University of Alberta

Recent Refereed Articles

• Radcliffe, V. S.; Ferry, L.; Steccolini, I., (Forthcoming), "The Future of Public Audit", Financial Accountability and Management
• Graham, C.; Persson, M. E.; Radcliffe, V. S.; Stein, M. J., 2022, "The State of Ohio’s Auditors, the Enumeration of Population, and the Project of Eugenics", Journal of Business Ethics
• Andon, P.; Free, C.; Radcliffe, V. S.; Stein, M. J., 2022, "Boundary Work at the Margins of Politics and Auditing: Rationalising Advertising Probity in Ontario", Accounting Auditing and Accountability Journal
• Free, C.; Radcliffe, V. S.; Spence, C.; Stein, M. J., 2020, "Auditing and the Development of the Modern State", Contemporary Accounting Research, March 37(1): 485 - 513.
• Radcliffe, V. S.; Spence, C.; Stein, M. J.; Wilkinson, B., 2018, "Professional repositioning during times of institutional change: The case of tax practitioners and changing moral boundaries", Accounting, Organizations and Society, April 66: 45 - 59.
• Persson, M. E.; Radcliffe, V. S.; Stein, M. J., 2018, "Elmer G. Beamer and the American Institute of Certified Public Accountants: The Pursuit of a Cognitive Standard for the Accounting Profession", Accounting History, February 23(1-2): 71 - 92.
• Radcliffe, V. S.; Spence, C.; Stein, M. J., 2017, "The Impotence of Accountability: The Relationship between Greater Transparency and Corporate Reform", Contemporary Accounting Research, March 34(1): 622 - 658.
• Konrad, A. M.; Radcliffe, V. S.; Shin, D. J., 2016, "Participation in helping networks as social capital mobilization: Impact on influence for domestic men, domestic women, and international MBA students.", Academy of Management Learning & Education, March 15(1): 60 - 78.
• Persson, M. E.; Radcliffe, V. S.; Stein, M. J., 2015, "Alvin R. Jennings: Managing Partner, Policy-Maker, & Institute President", Accounting Historian's Journal, June 42(1): 85 - 104.
• Zeff, S.; Radcliffe, V. S.; Gunz, S., 2014, "Accounting and Auditing Activities of the Ontario Securities Commission, 1960s to 2008: The Role and Performance of the First Five Chief Accountants - Part 3: The Fifth Chief Accountant, 1996-2008", Accounting Perspectives, December 13(4): 223 - 252.
• Free, C.; Radcliffe, V. S.; White, B., 2013, "Crisis, Committees and Consultants: The Rise of Value-For-Money Auditing in the Federal Public Sector in Canada", Journal of Business Ethics, March 113(3): 441 - 459.
• Radcliffe, V. S., 2012, "The Election of Auditors in Government: A Study of Politics and the Professional", Accounting and the Public Interest, November 12(1): 38 - 61.
• Radcliffe, V. S., 2011, "Public Secrecy in Government Auditing Revisited", Critical Perspectives on Accounting, September 22(7): 722 - 732.
• Radcliffe, V. S., 2010, "(Discussion of) 'The World has Changed, Have Analytical Procedure Practices?'", Contemporary Accounting Research, June 27(2): 701 - 709.
• Zeff, S.; Radcliffe, V. S., 2010, "The Ontario Securities Commission on Accounting and Auditing from the 1960s to 2008 Part 2: The First Four Chief Accountants 1986 1996", Accounting Perspectives, June 9(2): 97 - 138.

Experience

• Professor, Western University, Canada
• Associate Professor, Western University, Canada
• Associate Professor, Case Western Reserve University, USA
• Assistant Professor, Case Western Reserve University, USA

Research/Course Development

• Accounting regulation
• Government accounting and auditing
• Field-based research
• Accounting history