Gary Spraakman

School of Administrative Studies

Professor

Office: Ross Building, N926
Phone: 416-736-2100 Ext: 70790
Emailgarys@yorku.ca
Primary websitewww.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.

Area of Specialization

Accounting

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

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

Books

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.

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

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

Book Chapters

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.

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.

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.

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.

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.

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.

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

Journal Articles

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

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.

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.

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

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.

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.

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.

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

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

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.

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.

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.

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.

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

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.

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

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.

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

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

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

Conference Papers

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.

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

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.

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

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.

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

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.

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

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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.

Professional Journal Articles

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

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

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

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

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

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

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

Current Courses

TermCourse NumberSectionTitleType 
Fall 2017 AP/ADMS2510 3.0  Introduction to Management Accounting ONLN  
Fall 2017 AP/ADMS4570 3.0  Management Planning and Control Systems LECT  


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.

Area of Specialization

Accounting

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

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

Books

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.

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

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

Book Chapters

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.

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.

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.

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.

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.

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.

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

Journal Articles

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

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.

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.

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

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.

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.

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.

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

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

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.

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.

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.

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.

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

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.

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

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.

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

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

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

Conference Papers

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.

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

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.

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

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.

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

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.

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

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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.

Professional Journal Articles

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

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

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

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

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

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

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


Teaching:

Current Courses

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TermCourse NumberSectionTitleType 
Fall 2017 AP/ADMS2510 3.0  Introduction to Management Accounting ONLN  
Fall 2017 AP/ADMS4570 3.0  Management Planning and Control Systems LECT