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Lourdes Ferreira White, D.B.A.

Professor of Accounting
Lockheed Martin Chair

Department of Accounting
Office: Business Center 453
Phone: 410.837.5090
E-mail: lwhite@ubalt.edu

Education:

  • D.B.A., Harvard University
  • M.S., Federal University of Rio de Janeiro
  • B.S., Getulio Vargas Foundation
  • Bio

    Dr. White received her doctorate from Harvard University in 1989 and joined the UB faculty in 1992. Her teaching interests are in managerial accounting, management control and cost accounting. Her research focuses on performance measurement, incentives, and budgeting. In 2008 she was ranked no. 3 on the Google Scholar List.

  • Research Interests

    Performance measurement, incentives and budgeting.

  • Teaching Interests

    Managerial accounting, management control and cost accounting.

  • Recent Publications

    Intellectual Contributions

    Refereed Journal Articles

    Merchant, K., & White, L. F. (2017). Linking the Ethics and Management Control Literatures. Advances in Management Accounting.

    Mertins, L., & White, L. F. (2016). Presentation Formats, Performance Outcomes and Implications for Performance Evaluations. Advances in Management Accounting. 26. 1-37.

    Bento, R. F., Mertins, L., & White, L. F. (2016). Ideology and the Balanced Scorecard: An Empirical Exploration of the Tension Between Shareholder Value Maximization and Corporate Social Responsibility. Journal of Business Ethics. DOI:10.1007/s10551-016-3053-6. 1-21.

    Gaynor, G., Janwrin, D., Pittman, M., Pevzner, M. B., & White, L. F. (2015). Comments of the Standards Committee of the Auditing Section of the American Accounting Association on IESBA Consultation Paper Improving the Structure of the Code of Ethics for Professional Accountants. Current Issues in Auditing. 9(1),

    Mertins, L., & White, L. F. (2014). The Impact of Production Variance Presentation Format on Employees' Decision Making. Advances in Management Accounting. 23. 149-179.

    Bento, A. M., Bento, R. F., & White, L. F. (2014). Strategic performance management systems: impact on business results. Journal of Computer Information Systems. 54(3), 25-33.

    Mertins, L., & White, L. F. (2014). Can management accountants influence productivity? The case of production efficiency variances. Journal of Corporate Accounting and Finance. 25(March/April), 43 - 50.

    Bento, A. M., Bento, R. F., White, L. F., & Bento, A. (2014). Strategic Information Systems and Business Outcomes. International Journal of Human Capital and Information Technology Professionals. 5(1), 15-25.

    Bento, A. M., Bento, R. F., & White, L. F. (2013). Validating Cause-and-Effect Relationships in the Balanced Scorecard. Academy of Accounting and Financial Studies Journal. 17(3), 45-55.

    Bento, R. F., White, L. F., & Zacur, S. R. (2012). The Stigma of Obesity and Discrimination in Performance Appraisal: A Theoretical Model. International Journal of Human Resource Management. v.23 n.15(http://www.tandfonline.com/doi/abs/10.1080/09585192.2011.637073), 3196-3224.

    Conference Proceedings

    Bento, R. F., Mertins, L., & White, L. F. (2017). Risk Management Culture: The Role of Accountants and Skepticism. Academy of Business Research. Spring 2017 Conference - Best Paper Award.

    Bento, R. F., Mertins, L., & White, L. F. (2016). Management Accountants and Risk Management Practices: An Exploratory Study. 3rd AIMA World Conference on Management Accounting Research -May 19-20, 2016.

    Bento, R. F., Mertins, L., & White, L. F. (2015). Do Sustainability Measures Matter in Managerial Appraisal and Rewards?. Management Accounting Section (MAS) of the American Accounting Association.

    Mertins, L., & White, L. F. (2014). Presentation Format of Performance Measures and Bias in Performance Evaluations. 2014 Conference of the Accounting, Behavior and Organizations (ABO) section of the American Accounting Association.

    Bento, A. M., Bento, R. F., White, L. F., & Bento, A. F. (2013). A Study of Strategic Performance Measurement Systems: Characteristics and Outcomes. CISTI'2013 - 8ª Conferência Ibérica de Sistemas e Tecnologias de Informação.

    Mertins, L., & White, L. F. (2012). The Impact of Production Variance Presentation Method on Employee's Working Behavior. Annual National Meeting of the American Accounting Association.

    Mertins, L., & White, L. F. (2012). The Impact of Production Variance Presentation Method on Employee's Working Behavior. 93rd Annual Conference of the Institute of Management Accountants.

    Bento, A. M., Bento, R. F., & White, L. F. (2012). Validating Cause-and-Effect Relationships in the Balanced Scorecard. 2012 Cambridge Business & Economics Conference (CBEC).

    Mertins, L., & White, L. F. (2012). The Impact of Production Variance Presentation Method on Employee's Working Behavior. Mid-Atlantic Meeting of the American Accounting Association.

    Presentations

    White, L. F. Research Engagement Day - RED Talks, "How do accounting numbers influence management behavior?," University of Baltimore, (2017).

    Bento, R. F., Mertins, L., & White, L. 3rd AIMA World Conference on Management Accounting Research, "Management Accountants and ERM: An Exploratory Study," Advances in Management Accounting (Journal), Monterey, CA. (2016).

    Bento, R. F., Mertins, L., & White, L. F. 2015 Annual Conference of the Institute of Management Accountants - IMA, "Beyond Compliance: Building A Risk Management Culture In Your Organization," Institute of Management Accountants - IMA, (2015).

    Bento, R. F., Mertins, L., & White, L. F. Research Lab at the Institute of Management Accountants Annual Conference, "Risk Management and the Multiple Roles of Management Accountants," Institute of Management Accountants, (2015).

    Brenner, J., White, L. F., & Yarrison, B. G. Teaching and Learning Day, "An Expectancy Model of Reading Compliance," Center for Excellence in Learning, Teaching and Technology, University of Baltimore. (2014).

    Bento, R. F., Mertins, L., & White, L. F. Merrick School Accounting/Finance Seminar, "Do sustainability measures matter in managerial appraisal and rewards?," (2014).

    Bento, R. F., & White, L. F. Institute of Management Accountants Annual Conference, "Profit is not enough: How to Incorporate CSR in your scorecard," Institute of Management Accountants, Minneapolis, MN. (2014).

    Bento, R. F., & White, L. F. Research Lab at the Institute of Management Accountants Annual Conference, "Sustainability and Enterprise Performance Management," Institute of Management Accountants, (2014).

    White, L. F. Harvard Business School Alumni Conference, "Online Learning: Approaches, Experiences, Technology," (2014).

    Mertins, L., & White, L. F. Research Lab at the Institute of Management Accountants Annual Conference, "Impact of Production Variance Presentation Method on Employees' Working Behavior," Institute of Management Accountants, (2012).

    Contracts, Grants and Sponsored Research

    White, Lourdes Ferreira, "Continuous Improvement in Online/Hybrid Courses" Sponsored by Bank of America Center for Excellence in Learning, Teaching and Technology, The University of Baltimore, (2014).

    White, Lourdes Ferreira, "Reading Critically Faculty Cohort" Sponsored by Bank of America Center for Excellence in Learning, Teaching and Technology, The University of Baltimore, (2014).

    White, Lourdes Ferreira, "Teaching Innovation Incubator" Sponsored by Mary and William Baker Faculty Fellowship, The University of Baltimore, (2014).