garys


Gary Spraakman

Photo of Gary Spraakman

School of Administrative Studies

Professor

Office: Ross Building, N926
Phone: 416-736-2100 Ext: 70790
Email: garys@yorku.ca
Primary website: http://www.yorku.ca/garys


Gary Spraakman has greatly enjoyed teaching management accounting at Atkinson since 1991. His teaching has benefited from management positions he had previously held with Alberta Social Services and Molsons. He was also a senior consultant with Coopers and Lybrand.

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In 2001 he was recipient of Akinson’s teaching excellence award, which is the faculty’s major teaching award, and in 2003-2004 he was nominated for the annual Seymour Schulich award for teaching excellence, MBA/IMBA section. He is the author or co-author of two accounting textbooks. His teaching also benefits from his active research program on management accounting change, in particular the impact of information technology on management accounting. Recently, his research has been published in Accounting, Business and Financial History, Journal of Management History, Critical Perspectives in Accounting, and Journal of Management Accounting Research. He is on the editorial board of two journals, Canadian Accounting Perspectives and the Journal of Accounting Case Research. He spent his 2004-2005 sabbatical year doing research at the Hudson’s Bay Company Archives in Winnipeg and Deakin University (School of Accounting, Economics and Finance) in Melbourne Australia. In addition, he has been a frequent recipient of York University’s annual merit award and he received a certificate of appreciation award in 2002 from the Ontario Ministry of Enterprise, Opportunity, and Innovation for his contribution to the Ministry’s biotechnology convergence and network cluster team.

Degrees

PhD, Concordia University
MA, York University
MBA, University of Alberta
BCom, University of Alberta
CMA,

Research Interests

Accounting , Management Accounting Change, The Impact of Information Technology on Management Accounting, Accounting

Current Research Projects

Differential Use of Controls Between Firms Pursuing Fusion Strategies and those Pursuing Integration Strategies

    See more
    Funders:
    CGA-Canada
Books

Publication
Year

Mallouk, B.M., G. Spraakman, C.A. Raiborn, J.T., Barfield, M.R. Kinney Managerial Accounting, 3rd Canadian edition, Toronto, Nelson, October 2008, 843 pages.

2008

Spraakman, G., Current Trends and Traditions in Management Accounting Case Analysis, 5th edition, Toronto, Captus Press, 2007, 124 pages.

2007

Spraakman, G., T. Becher, K. Wilde (eds.), Canadian Cultural Futures: Options for Living Together, Montreal, Canadian Association for Future Studies, 1984, 109 pages.

1984

Book Chapters

Publication
Year

Ogata, K., G. Spraakman, “Budget Making in Ontario Ministry of Finance: 1985 – 2000,” in P. Dutil (ed.), The Guardian: Perspectives on the Ontario Department of Finance, Toronto, University of Toronto Press, in press 2010.

2010

Spraakman, G., R. Fong, “The Use of Fusion in the Work of Economic Nobel Laureates,” in J.A. Brox, R.E. Catterall, P. Koveos, (eds.), Structural Reform and the Transformation of Organizations and Businesses, Waterloo, North Waterloo Academic Press, 2006, pp. 41-53.

2006

Spraakman, G., and I.M. Aly, "Strategic Management Accounting and Capital Budgeting Decisions: An Empirical Study," in S. B. Dahiya, (ed.), The Current State of Business Disciplines, Vol. 1, Accounting, Rohtak, India: Spellbound, 2000, pp. 257-66.

2000

Spraakman, G., "The Relationship Between Asset Specificity and Uncertainty: An Empirical Examination of Transaction Cost Economics," in C.C. Paraskevopoulos, A.A. Kintis and T. Georgakopoulos, (eds.), Global Financial Markets and Economic Development, Toronto, APF Press, 2000, pp.165-178.

2000

Spraakman, G., J. M. Parkinson, "Management Accounting," in J. Pliniussen and L. Wilson, (eds.), Introduction to Canadian Business and Management, Toronto, McGraw-Hill Ryerson, 1997, pp.489-510.

1997

Spraakman, G., "Mother Duck's Child Care," in J. Pliniussen, Introduction to Canadian Business and Management, McGraw-Hill Ryerson, Captus Press, 1994, pp. 168-169.

1994

Spraakman, G. "Values for Peace," in P. Arnopoulos (ed.) Prospects for Peace, Montreal, Gamma Institute Press, 1986, pp. 41-50

1986

Journal Articles

Publication
Year

Chinsam, N., G. Spraakman, “Cucina Roma,” Accounting Perspectives, Vol. 9, No. 3, in press 2010.

2010

Jackling, B., G. Spraakman, “The Impact of Information Technology on Capital Budgeting and Management Accounting: Some Australia Experience,” European Journal of Management and Public Policy, No. 2, 2006, pp. 69-90.

2006

Spraakman, G. “The Impact of Institutions on Management Accounting Changes at the Hudson’s Bay Company, 1670 to 2005,” Journal of Accounting & Organizational Change, No. 2, 2006, pp. 101-122.

2006

Spraakman, G., J. Margret, “Sir George Simpson: 19th Century Fur Trade Governor and Precursor of Systematic Management,” Management Decision, March 2005, pp. 278-292.

2005

Spraakman, G., J. Margret, “The Transfer of Management Accounting Practices From London Counting Houses to the British North American Fur Trade,” Accounting, Business and Financial History, 15, July 2005, pp. 101-119.

2005

Spraakman, G., “An Assessment of the Use of High-Power Incentives in the Death of Royal Trust,” Critical Perspectives on Accounting, August 2003, pp. 681-704.

2003

Spraakman, G., “Examining Milgrom and Roberts’ Treatment of Incentives Versus Bureaucratic Controls in the British North American Fur Trade,” Journal of Management Accounting Research, Fall 2002, pp. 135-151.

2002

Spraakman, G., "Faculty Club," Journal of Accounting Case Research, Winter 2001, pp. 34-38.

2001

Spraakman, G., "Internal Audit at the Historical Hudson's Bay Company: A Challenge to the Accepted History," Accounting Historians Journal, June 2001, pp. 19-41.

2001

Spraakman, G., "McCloskey Motors," Journal of Accounting Case Research, Summer 2000, pp. 118-124.

2000

Spraakman, G., A. Wilkie, "The Development of Management Accounting at the Hudson's Bay Company, 1670 to 1820," Accounting History, NS, May 2000, pp.59-84.

2000

Spraakman, G., "Management Accounting at the Historical Hudson's Bay Company: A Comparison to Twentieth Century Practices," Accounting Historians Journal, December 1999, pp. 35-64.

1999

Spraakman, G., M. Ibrahim, "Cost-Economizing Superiority of Operational Audit Findings to Financial Audit Findings in Governmental Organizations: An Experimental Study," Internal Auditing, May-June 1998, pp. 34-43.

1998

Spraakman, G., R. Davidson, "Transaction Cost Economics as a Predictor for Management Accounting Practices at the Hudson's Bay Company, 1860 to 1914," Accounting History, NS, November 1998, pp. 69-101.

1998

Spraakman, G., "Transaction Cost Economics: A Theory for Internal Audit?" Managerial Auditing Journal, No. 7, 1997, pp.323-30.

1997

Roy, S.P., G. Spraakman, "Transaction Cost Economics and Nineteenth Century Fur Trade Accounting: Relevance of a Contemporary Theory," Accounting History, NS, November 1996, pp. 55-78.

1996

Spraakman, G., "The Hudson's Bay Fur Trading Company," Journal of Accounting Case Research, Fall 1995, pp. 26-32.

1995

Ozerkevich, M., G. Spraakman, "Adding Rigor to Management: a Case Study of Structured Systems Analysis Applied to a Government Organization," Optimum, No. 2 1987, pp. 22-37.

1987

Spraakman, G., S. Kogawa, W. Kogawa, "Productivity Improvement Practices of Canadian Organizations," Optimum, No. 1, 1987, pp. 85-102.

1987

Spraakman, G., "Canadian Internal Audit Practices: A Comparison of Profit-Pursuing and Government Organizations," Optimum, No. 1, 1985, pp. 85-96.

1985

Spraakman, G., "The Sensitivity of Earnings per Share Growth to Some of Its Financial Components," Financial Management, Winter 1979.

1979

Professional Journal Articles

Publication
Year

Spraakman, G., "The HBCs of Management Accounting," CGA-Magazine, February 1998, pp. 26-30.

1998

Spraakman, G., "Financial Goal Setting: Implicit vs. Explicit," Planning Review, July 1982, pp. 32-34+.

1982

Spraakman, G., "Changes to the Western Growth Model: Inflation and Affluence Choices," World Futures, July 1981, pp. 209-219.

1981

Spraakman, G. "The Management Accountant and Productivity Improvement: Responsibilities and Techniques," Cost and Management, May-June 1981, pp. 2-13.

1981

Spraakman, G., "Effective Use of Financial Goals in Planning," Managerial Planning, July-August, 1980, pp. 16-21.

1980

Spraakman, G., "Financial Goal Recognition by Corporations," Cost and Management, January-February 1980, pp. 30-34.

1980

Spraakman, G., "Using the Return on Investment Criteria with Leased Assets," Cost and Management, January-February 1977, pp. 18-22.

1977

Conference Papers

Publication
Year

Spraakman, G., B. Jackling, “A Conceptual Framework for Learning Management Accounting, American Accounting Association," Teaching, Learning & Curriculum Section, annual mid-year on-line meeting, February 5, 2010.

2010

Jones, J., G., Spraakman, “A Case of Academic Dishonesty,” forum presentation, Annual Symposium on Ethics Research in Accounting sponsored by the American Accounting Association, August 2, 2009, New York.

2009

Jones, J., G. Spraakman, “A Case of Academic Dishonesty: Does Self-Interest Rule?” concurrent session, American Accounting Association, Teaching, Learning & Curriculum Section, annual mid-year on-line meeting, January 23, 2009.

2009

Spraakman, G., “A Conceptual Framework for Learning Management Accounting,” concurrent session, Canadian Academic Accounting Association annual conference, June 4-7, 2009, Montreal.

2009

Spraakman, G., “The Importance of Computing in Managerial Accounting Curricula,” concurrent session, American Accounting Association annual conference, August 1-5, 2009, New York.

2009

Spraakman, G., “The Reality Behind Management Accounting Signs," concurrent session, American Accounting Association, annual conference, August 3-6, 2008, Anaheim, CA

2008

Ogata, K., G. Spraakman, “The Persistence of Deligitimated Structures: Insights from Changes to Management Accounting at the Hudson’s Bay Company, 1670 to 2005,” concurrent session, American Accounting Association annual conference, August 5-8, 2007, Chicago.

2007

Jackling, B., G. Spraakman, “The Impact of Enterprise Resource Planning Systems on Management Accounting: An Australian Study” concurrent session, International Conference on Accounting and Finance in Transition, University of South Australia, April 10-12, 2006, Adelaide, Australia.

2006

Spraakman, G., “The Use of Signs with Management Accounting,” concurrent session, American Accounting Association annual conference, August 6-9, 2006, Washington, DC.

2006

Spraakman, G., “The Evolution of the Chart of Accounts and Its Impact on Companies,” concurrent session, Accounting, Business and Financial History, annual conference, September 15 - 16, 2005, Cardiff, UK.

2005

Spraakman, G., “The Impact of Institutions on Management Accounting Changes at the Hudson’s Bay Company, 1670 to 2005,” concurrent session, Academy of Accounting Historians research conference, University of Ohio, October 6 - 8, 2005, Columbus, Ohio.

2005

Spraakman, G., “Management Accounting Sign Changes at the Hudson’s Bay Company, 1670 to 1914,” concurrent session, Administrative Sciences Association of Canada conference, June 5-8, 2004, Quebec City, Quebec; concurrent session, American Accounting Association annual conference, August 8-11, 2004, Orlando, Florida.

2004

Fong, R., G. Spraakman, “A Comparison of Accounting Theory to Economic Theory from a Convergence Perspective,” concurrent session, Administrative Sciences Association of Canada, conference, June 14-17, 2003, Halifax.

2003

Spraakman, G., J. Margret, “The Transfer of Management Accounting Practices from London Counting Houses to the British North American Fur Trade,” concurrent session, Accounting, Business and Financial History annual conference, September 10-11, 2003, Cardiff, UK.

2003

Spraakman, G., R. Fong, “The Use of Convergence in the Development of Economics: A Study of the Work of Nobel Laureates,” concurrent session, Ashcroft International Business School and the Athenian Policy Forum, Transformation of Organizations and Business conference, September 3-6, 2003, Cambridge, UK.

2003

Spraakman, G., J. Margret, K. Wong, “Accounting Technology Transfer: From London Counting Houses to the British North American Fur Trade,” concurrent session, Ninth World Congress of Accounting Historians, July 30 - August 2, 2002, Melbourne, Australia.

2002

Spraakman, G., “An Assessment of the Use of High-Power Incentives in the Death of Royal Trust,” concurrent session, Critical Perspectives on Accounting annual conference, Baruch College, City University of New York, April 25-27, 2002, New York.

2002

Spraakman, G., “Accounting Sign Changes and the Early Development of Modern Internal Audit,” concurrent session, Canadian Academic Accounting Association annual conference, June 14-17, 2001, Calgary; concurrent session, Management Control Association, Fifth International Conference, Royal Holloway, University of London, July 4-6,2001, Eggham, UK.

2001

Spraakman, G., S. Taggar, J. Kerr, “Three Stories on the Death of Royal Trust,” concurrent session, Administrative Sciences Association of Canada annual conference, May 26 – 29, 2001, London.

2001

Spraakman, G., “Three Stories on the Way to the Death of Royal Trust: An Assessment of High-Power Incentives,” concurrent session, Academy of Accounting Historians annual conference, November 15-17, 2001, Santa Fe, New Mexico.

2001

Spraakman, G., J. Margret, "Sir George Simpson: Manager and User of Accounting Information," concurrent session, Academy of Accounting Historians conference, November 9-11, 2000, Columbus, Ohio; concurrent session, Ninth World Congress of Accounting Historians, July 30 -August 2, 2002, Melbourne, Australia.

Spraakman, G., "Examining the Incentives vs. Bureaucratic Controls Orthodoxy: A Case Study of Fur Trade Strategic Moves and Reactions," concurrent session, Eighth World Congress of Accounting Historians, July 19-21, 2000, Madrid, Spain; concurrent session, Canadian Academic Accounting Association annual conference, June 1–4, 2000, Halifax.

2000

Spraakman, G., K. Bewley, "Information Technology: The Perspectives of Manufacturing Controllers and Accounting Faculty in Canada," poster session, Canadian Academic Accounting Association annual conference, June 1-4, 2000, Halifax.

2000

Spraakman, G., "Controls and Incentives: A Case Study of the Historical Hudson's Bay Company," concurrent session, First Accounting History International Conference, Melbourne, Australia, August 4-6, 1999; concurrent session, Administrative Sciences Association of Canada annual conference, June 12-15,1999, St. John.

1999

Spraakman, G., "Internal Audit at the Hudson's Bay Company: A Challenge to the Discipline's Accepted History," concurrent session, Canadian Academic Accounting Association annual conference, June 3-5, 1999, Toronto; concurrent session, Administrative Sciences Association of Canada annual conference, May 31 - June 3, 1998, Saskatoon.

1998

Spraakman, G., A. Wilkie, "The Development of Management Accounting at the Hudson's Bay Company, 1670 to 1820," concurrent session, Academy of Accounting Historians annual conference, December 4-6, 1997, Richmond, Virginia; concurrent session, Canadian Academic Accounting Association annual conference, May 28-30, 1998, Saskatoon.

1998

Spraakman, G., R. Davidson, "Transaction Cost Economics as a Predictor for Management Accounting Practices of the Hudson's Bay Company, 1860 to 1914" concurrent session, Canadian Academic Accounting Association annual conference, May 29-31, 1997, St. John's; concurrent session, Administrative Sciences Association of Canada annual conference, May 31- June 3, 1997, St. John’s; concurrent session, European Institute for Advanced Studies in Management, Workshop on Management and Accounting in Historical Perspectives, University of Bologna, December 16-17, 1996, Bologna, Italy.

1997

Spraakman, G., P. Farrell, "Trend and Seasonal Adjustment for Effective Budgeting" concurrent session, Canadian Academic Accounting Association annual conference, May 29-31, St. John's.

1997

Roy, S.P., G. Spraakman, "Controls and Transaction Cost Economics: Refinements to Ouchi's Control Model," research forum, American Accounting Association annual conference, August 15-17, 1996, Chicago; concurrent session, Canadian Academic Accounting Association annual conference, May 23-25, 1996, Montreal.

1996

Spraakman, G., I. M. Aly, "Strategic Management Accounting and Capital Budgeting Decisions," concurrent session, Global Finance Conference, April 4-6, 1996, Honolulu, Hawaii.

1996

Spraakman, G., "The Use of Internal Audit Findings in Governmental Organizations: An Experimental Study," concurrent session, European Accounting Association congress, May 2-4, 1996, Bergen, Norway.

1996

Roy, S.P., G. Spraakman, "Transaction Cost Economics and Nineteenth Century Fur Trade Accounting: Relevance of a Contemporary Theory," concurrent session, European Accounting Association annual congress, May 10-12, 1995, Birmingham, UK.

1995

Roy, S.P., G. Spraakman, "Management Accounting in the Nineteenth Century Fur Trade: A Transaction Cost Economics Case History," concurrent session, Academy of Accounting Historians annual conference, December 9-10, 1994, Atlanta, Georgia.

1994

Spraakman, G., "Management Accounting in the Nineteenth Century Fur Trade; An Examination of Agency Theory," concurrent session, European Accounting Association annual congress, April 6-8, 1994, Venice, Italy.

1994

Spraakman, G., "Rule-Governed Behaviour and the Growth of Knowledge." American Economic Association annual conference, December 28-30, 1984, co-author. This paper was summarized by three of the co-authors and it appeared as "Knowledge, Uncertainty, Behaviour," American Economic Review, May 1985, pp. 403-408.

1984



Upcoming Courses

Term Course Number Section Title Type
Fall 2019 AP/ADMS2510 3.0 D Introduction to Management Accounting ONLN
Fall 2019 AP/ADMS4570 3.0 A Management Planning and Control Systems LECT
Winter 2020 AP/ADMS2510 3.0 Q Introduction to Management Accounting ONLN


Gary Spraakman has greatly enjoyed teaching management accounting at Atkinson since 1991. His teaching has benefited from management positions he had previously held with Alberta Social Services and Molsons. He was also a senior consultant with Coopers and Lybrand.

In 2001 he was recipient of Akinson’s teaching excellence award, which is the faculty’s major teaching award, and in 2003-2004 he was nominated for the annual Seymour Schulich award for teaching excellence, MBA/IMBA section. He is the author or co-author of two accounting textbooks. His teaching also benefits from his active research program on management accounting change, in particular the impact of information technology on management accounting. Recently, his research has been published in Accounting, Business and Financial History, Journal of Management History, Critical Perspectives in Accounting, and Journal of Management Accounting Research. He is on the editorial board of two journals, Canadian Accounting Perspectives and the Journal of Accounting Case Research. He spent his 2004-2005 sabbatical year doing research at the Hudson’s Bay Company Archives in Winnipeg and Deakin University (School of Accounting, Economics and Finance) in Melbourne Australia. In addition, he has been a frequent recipient of York University’s annual merit award and he received a certificate of appreciation award in 2002 from the Ontario Ministry of Enterprise, Opportunity, and Innovation for his contribution to the Ministry’s biotechnology convergence and network cluster team.

Degrees

PhD, Concordia University
MA, York University
MBA, University of Alberta
BCom, University of Alberta
CMA,

Research Interests

Accounting , Management Accounting Change, The Impact of Information Technology on Management Accounting, Accounting

Current Research Projects

Differential Use of Controls Between Firms Pursuing Fusion Strategies and those Pursuing Integration Strategies

    Project Type: Funded
    Funders:
    CGA-Canada

All Publications


Book Chapters

Publication
Year

Ogata, K., G. Spraakman, “Budget Making in Ontario Ministry of Finance: 1985 – 2000,” in P. Dutil (ed.), The Guardian: Perspectives on the Ontario Department of Finance, Toronto, University of Toronto Press, in press 2010.

2010

Spraakman, G., R. Fong, “The Use of Fusion in the Work of Economic Nobel Laureates,” in J.A. Brox, R.E. Catterall, P. Koveos, (eds.), Structural Reform and the Transformation of Organizations and Businesses, Waterloo, North Waterloo Academic Press, 2006, pp. 41-53.

2006

Spraakman, G., and I.M. Aly, "Strategic Management Accounting and Capital Budgeting Decisions: An Empirical Study," in S. B. Dahiya, (ed.), The Current State of Business Disciplines, Vol. 1, Accounting, Rohtak, India: Spellbound, 2000, pp. 257-66.

2000

Spraakman, G., "The Relationship Between Asset Specificity and Uncertainty: An Empirical Examination of Transaction Cost Economics," in C.C. Paraskevopoulos, A.A. Kintis and T. Georgakopoulos, (eds.), Global Financial Markets and Economic Development, Toronto, APF Press, 2000, pp.165-178.

2000

Spraakman, G., J. M. Parkinson, "Management Accounting," in J. Pliniussen and L. Wilson, (eds.), Introduction to Canadian Business and Management, Toronto, McGraw-Hill Ryerson, 1997, pp.489-510.

1997

Spraakman, G., "Mother Duck's Child Care," in J. Pliniussen, Introduction to Canadian Business and Management, McGraw-Hill Ryerson, Captus Press, 1994, pp. 168-169.

1994

Spraakman, G. "Values for Peace," in P. Arnopoulos (ed.) Prospects for Peace, Montreal, Gamma Institute Press, 1986, pp. 41-50

1986

Books

Publication
Year

Mallouk, B.M., G. Spraakman, C.A. Raiborn, J.T., Barfield, M.R. Kinney Managerial Accounting, 3rd Canadian edition, Toronto, Nelson, October 2008, 843 pages.

2008

Spraakman, G., Current Trends and Traditions in Management Accounting Case Analysis, 5th edition, Toronto, Captus Press, 2007, 124 pages.

2007

Spraakman, G., T. Becher, K. Wilde (eds.), Canadian Cultural Futures: Options for Living Together, Montreal, Canadian Association for Future Studies, 1984, 109 pages.

1984

Journal Articles

Publication
Year

Chinsam, N., G. Spraakman, “Cucina Roma,” Accounting Perspectives, Vol. 9, No. 3, in press 2010.

2010

Jackling, B., G. Spraakman, “The Impact of Information Technology on Capital Budgeting and Management Accounting: Some Australia Experience,” European Journal of Management and Public Policy, No. 2, 2006, pp. 69-90.

2006

Spraakman, G. “The Impact of Institutions on Management Accounting Changes at the Hudson’s Bay Company, 1670 to 2005,” Journal of Accounting & Organizational Change, No. 2, 2006, pp. 101-122.

2006

Spraakman, G., J. Margret, “Sir George Simpson: 19th Century Fur Trade Governor and Precursor of Systematic Management,” Management Decision, March 2005, pp. 278-292.

2005

Spraakman, G., J. Margret, “The Transfer of Management Accounting Practices From London Counting Houses to the British North American Fur Trade,” Accounting, Business and Financial History, 15, July 2005, pp. 101-119.

2005

Spraakman, G., “An Assessment of the Use of High-Power Incentives in the Death of Royal Trust,” Critical Perspectives on Accounting, August 2003, pp. 681-704.

2003

Spraakman, G., “Examining Milgrom and Roberts’ Treatment of Incentives Versus Bureaucratic Controls in the British North American Fur Trade,” Journal of Management Accounting Research, Fall 2002, pp. 135-151.

2002

Spraakman, G., "Faculty Club," Journal of Accounting Case Research, Winter 2001, pp. 34-38.

2001

Spraakman, G., "Internal Audit at the Historical Hudson's Bay Company: A Challenge to the Accepted History," Accounting Historians Journal, June 2001, pp. 19-41.

2001

Spraakman, G., "McCloskey Motors," Journal of Accounting Case Research, Summer 2000, pp. 118-124.

2000

Spraakman, G., A. Wilkie, "The Development of Management Accounting at the Hudson's Bay Company, 1670 to 1820," Accounting History, NS, May 2000, pp.59-84.

2000

Spraakman, G., "Management Accounting at the Historical Hudson's Bay Company: A Comparison to Twentieth Century Practices," Accounting Historians Journal, December 1999, pp. 35-64.

1999

Spraakman, G., M. Ibrahim, "Cost-Economizing Superiority of Operational Audit Findings to Financial Audit Findings in Governmental Organizations: An Experimental Study," Internal Auditing, May-June 1998, pp. 34-43.

1998

Spraakman, G., R. Davidson, "Transaction Cost Economics as a Predictor for Management Accounting Practices at the Hudson's Bay Company, 1860 to 1914," Accounting History, NS, November 1998, pp. 69-101.

1998

Spraakman, G., "Transaction Cost Economics: A Theory for Internal Audit?" Managerial Auditing Journal, No. 7, 1997, pp.323-30.

1997

Roy, S.P., G. Spraakman, "Transaction Cost Economics and Nineteenth Century Fur Trade Accounting: Relevance of a Contemporary Theory," Accounting History, NS, November 1996, pp. 55-78.

1996

Spraakman, G., "The Hudson's Bay Fur Trading Company," Journal of Accounting Case Research, Fall 1995, pp. 26-32.

1995

Ozerkevich, M., G. Spraakman, "Adding Rigor to Management: a Case Study of Structured Systems Analysis Applied to a Government Organization," Optimum, No. 2 1987, pp. 22-37.

1987

Spraakman, G., S. Kogawa, W. Kogawa, "Productivity Improvement Practices of Canadian Organizations," Optimum, No. 1, 1987, pp. 85-102.

1987

Spraakman, G., "Canadian Internal Audit Practices: A Comparison of Profit-Pursuing and Government Organizations," Optimum, No. 1, 1985, pp. 85-96.

1985

Spraakman, G., "The Sensitivity of Earnings per Share Growth to Some of Its Financial Components," Financial Management, Winter 1979.

1979

Professional Journal Articles

Publication
Year

Spraakman, G., "The HBCs of Management Accounting," CGA-Magazine, February 1998, pp. 26-30.

1998

Spraakman, G., "Financial Goal Setting: Implicit vs. Explicit," Planning Review, July 1982, pp. 32-34+.

1982

Spraakman, G., "Changes to the Western Growth Model: Inflation and Affluence Choices," World Futures, July 1981, pp. 209-219.

1981

Spraakman, G. "The Management Accountant and Productivity Improvement: Responsibilities and Techniques," Cost and Management, May-June 1981, pp. 2-13.

1981

Spraakman, G., "Effective Use of Financial Goals in Planning," Managerial Planning, July-August, 1980, pp. 16-21.

1980

Spraakman, G., "Financial Goal Recognition by Corporations," Cost and Management, January-February 1980, pp. 30-34.

1980

Spraakman, G., "Using the Return on Investment Criteria with Leased Assets," Cost and Management, January-February 1977, pp. 18-22.

1977

Conference Papers

Publication
Year

Spraakman, G., B. Jackling, “A Conceptual Framework for Learning Management Accounting, American Accounting Association," Teaching, Learning & Curriculum Section, annual mid-year on-line meeting, February 5, 2010.

2010

Jones, J., G., Spraakman, “A Case of Academic Dishonesty,” forum presentation, Annual Symposium on Ethics Research in Accounting sponsored by the American Accounting Association, August 2, 2009, New York.

2009

Jones, J., G. Spraakman, “A Case of Academic Dishonesty: Does Self-Interest Rule?” concurrent session, American Accounting Association, Teaching, Learning & Curriculum Section, annual mid-year on-line meeting, January 23, 2009.

2009

Spraakman, G., “A Conceptual Framework for Learning Management Accounting,” concurrent session, Canadian Academic Accounting Association annual conference, June 4-7, 2009, Montreal.

2009

Spraakman, G., “The Importance of Computing in Managerial Accounting Curricula,” concurrent session, American Accounting Association annual conference, August 1-5, 2009, New York.

2009

Spraakman, G., “The Reality Behind Management Accounting Signs," concurrent session, American Accounting Association, annual conference, August 3-6, 2008, Anaheim, CA

2008

Ogata, K., G. Spraakman, “The Persistence of Deligitimated Structures: Insights from Changes to Management Accounting at the Hudson’s Bay Company, 1670 to 2005,” concurrent session, American Accounting Association annual conference, August 5-8, 2007, Chicago.

2007

Jackling, B., G. Spraakman, “The Impact of Enterprise Resource Planning Systems on Management Accounting: An Australian Study” concurrent session, International Conference on Accounting and Finance in Transition, University of South Australia, April 10-12, 2006, Adelaide, Australia.

2006

Spraakman, G., “The Use of Signs with Management Accounting,” concurrent session, American Accounting Association annual conference, August 6-9, 2006, Washington, DC.

2006

Spraakman, G., “The Evolution of the Chart of Accounts and Its Impact on Companies,” concurrent session, Accounting, Business and Financial History, annual conference, September 15 - 16, 2005, Cardiff, UK.

2005

Spraakman, G., “The Impact of Institutions on Management Accounting Changes at the Hudson’s Bay Company, 1670 to 2005,” concurrent session, Academy of Accounting Historians research conference, University of Ohio, October 6 - 8, 2005, Columbus, Ohio.

2005

Spraakman, G., “Management Accounting Sign Changes at the Hudson’s Bay Company, 1670 to 1914,” concurrent session, Administrative Sciences Association of Canada conference, June 5-8, 2004, Quebec City, Quebec; concurrent session, American Accounting Association annual conference, August 8-11, 2004, Orlando, Florida.

2004

Fong, R., G. Spraakman, “A Comparison of Accounting Theory to Economic Theory from a Convergence Perspective,” concurrent session, Administrative Sciences Association of Canada, conference, June 14-17, 2003, Halifax.

2003

Spraakman, G., J. Margret, “The Transfer of Management Accounting Practices from London Counting Houses to the British North American Fur Trade,” concurrent session, Accounting, Business and Financial History annual conference, September 10-11, 2003, Cardiff, UK.

2003

Spraakman, G., R. Fong, “The Use of Convergence in the Development of Economics: A Study of the Work of Nobel Laureates,” concurrent session, Ashcroft International Business School and the Athenian Policy Forum, Transformation of Organizations and Business conference, September 3-6, 2003, Cambridge, UK.

2003

Spraakman, G., J. Margret, K. Wong, “Accounting Technology Transfer: From London Counting Houses to the British North American Fur Trade,” concurrent session, Ninth World Congress of Accounting Historians, July 30 - August 2, 2002, Melbourne, Australia.

2002

Spraakman, G., “An Assessment of the Use of High-Power Incentives in the Death of Royal Trust,” concurrent session, Critical Perspectives on Accounting annual conference, Baruch College, City University of New York, April 25-27, 2002, New York.

2002

Spraakman, G., “Accounting Sign Changes and the Early Development of Modern Internal Audit,” concurrent session, Canadian Academic Accounting Association annual conference, June 14-17, 2001, Calgary; concurrent session, Management Control Association, Fifth International Conference, Royal Holloway, University of London, July 4-6,2001, Eggham, UK.

2001

Spraakman, G., S. Taggar, J. Kerr, “Three Stories on the Death of Royal Trust,” concurrent session, Administrative Sciences Association of Canada annual conference, May 26 – 29, 2001, London.

2001

Spraakman, G., “Three Stories on the Way to the Death of Royal Trust: An Assessment of High-Power Incentives,” concurrent session, Academy of Accounting Historians annual conference, November 15-17, 2001, Santa Fe, New Mexico.

2001

Spraakman, G., J. Margret, "Sir George Simpson: Manager and User of Accounting Information," concurrent session, Academy of Accounting Historians conference, November 9-11, 2000, Columbus, Ohio; concurrent session, Ninth World Congress of Accounting Historians, July 30 -August 2, 2002, Melbourne, Australia.

Spraakman, G., "Examining the Incentives vs. Bureaucratic Controls Orthodoxy: A Case Study of Fur Trade Strategic Moves and Reactions," concurrent session, Eighth World Congress of Accounting Historians, July 19-21, 2000, Madrid, Spain; concurrent session, Canadian Academic Accounting Association annual conference, June 1–4, 2000, Halifax.

2000

Spraakman, G., K. Bewley, "Information Technology: The Perspectives of Manufacturing Controllers and Accounting Faculty in Canada," poster session, Canadian Academic Accounting Association annual conference, June 1-4, 2000, Halifax.

2000

Spraakman, G., "Controls and Incentives: A Case Study of the Historical Hudson's Bay Company," concurrent session, First Accounting History International Conference, Melbourne, Australia, August 4-6, 1999; concurrent session, Administrative Sciences Association of Canada annual conference, June 12-15,1999, St. John.

1999

Spraakman, G., "Internal Audit at the Hudson's Bay Company: A Challenge to the Discipline's Accepted History," concurrent session, Canadian Academic Accounting Association annual conference, June 3-5, 1999, Toronto; concurrent session, Administrative Sciences Association of Canada annual conference, May 31 - June 3, 1998, Saskatoon.

1998

Spraakman, G., A. Wilkie, "The Development of Management Accounting at the Hudson's Bay Company, 1670 to 1820," concurrent session, Academy of Accounting Historians annual conference, December 4-6, 1997, Richmond, Virginia; concurrent session, Canadian Academic Accounting Association annual conference, May 28-30, 1998, Saskatoon.

1998

Spraakman, G., R. Davidson, "Transaction Cost Economics as a Predictor for Management Accounting Practices of the Hudson's Bay Company, 1860 to 1914" concurrent session, Canadian Academic Accounting Association annual conference, May 29-31, 1997, St. John's; concurrent session, Administrative Sciences Association of Canada annual conference, May 31- June 3, 1997, St. John’s; concurrent session, European Institute for Advanced Studies in Management, Workshop on Management and Accounting in Historical Perspectives, University of Bologna, December 16-17, 1996, Bologna, Italy.

1997

Spraakman, G., P. Farrell, "Trend and Seasonal Adjustment for Effective Budgeting" concurrent session, Canadian Academic Accounting Association annual conference, May 29-31, St. John's.

1997

Roy, S.P., G. Spraakman, "Controls and Transaction Cost Economics: Refinements to Ouchi's Control Model," research forum, American Accounting Association annual conference, August 15-17, 1996, Chicago; concurrent session, Canadian Academic Accounting Association annual conference, May 23-25, 1996, Montreal.

1996

Spraakman, G., I. M. Aly, "Strategic Management Accounting and Capital Budgeting Decisions," concurrent session, Global Finance Conference, April 4-6, 1996, Honolulu, Hawaii.

1996

Spraakman, G., "The Use of Internal Audit Findings in Governmental Organizations: An Experimental Study," concurrent session, European Accounting Association congress, May 2-4, 1996, Bergen, Norway.

1996

Roy, S.P., G. Spraakman, "Transaction Cost Economics and Nineteenth Century Fur Trade Accounting: Relevance of a Contemporary Theory," concurrent session, European Accounting Association annual congress, May 10-12, 1995, Birmingham, UK.

1995

Roy, S.P., G. Spraakman, "Management Accounting in the Nineteenth Century Fur Trade: A Transaction Cost Economics Case History," concurrent session, Academy of Accounting Historians annual conference, December 9-10, 1994, Atlanta, Georgia.

1994

Spraakman, G., "Management Accounting in the Nineteenth Century Fur Trade; An Examination of Agency Theory," concurrent session, European Accounting Association annual congress, April 6-8, 1994, Venice, Italy.

1994

Spraakman, G., "Rule-Governed Behaviour and the Growth of Knowledge." American Economic Association annual conference, December 28-30, 1984, co-author. This paper was summarized by three of the co-authors and it appeared as "Knowledge, Uncertainty, Behaviour," American Economic Review, May 1985, pp. 403-408.

1984



Upcoming Courses

Term Course Number Section Title Type
Fall 2019 AP/ADMS2510 3.0 D Introduction to Management Accounting ONLN
Fall 2019 AP/ADMS4570 3.0 A Management Planning and Control Systems LECT
Winter 2020 AP/ADMS2510 3.0 Q Introduction to Management Accounting ONLN