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Merrick School of Business

Lourdes White

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

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.

Intellectual Contributions

Refereed Journal Articles

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 - 49.

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.

White, L. F., & Bento, R. F. (2010). Quality Measures that Matter. Issues in Informing Science and Information Technology. 7. 061-072.

Bento, A. M., & White, L. F. (2009). An Exploratory Study of Strategic Performance Measurement Systems. Advances in Management Accounting. 18. 1-26.

Conference Proceedings

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.

Bento, A. M., Bento, R. F., & White, L. F. (2010). The Business Impact of Strategic Performance Measurement Systems: Organizational, System, and Information Technology Factors.. Proceedings of the International Federation of Scholarly Associations of Management.

Bento, R. F., & White, L. F. (2010). Overweight Stigma and Incentive Pay. Oxford Business and Economics Conference.

Presentations

Bento, R. F., & White, L. F. Informing Science & Information Technology Conference, "Quality Measures that Matter," Informing Science Institute, Italy. (2010).

Contracts, Grants and Sponsored Research

White, Lourdes Ferreira(Co-Principal), Bento, Alberto M.(Co-Principal), Bento, Regina F.(Co-Principal), "Summer Reach Award" Sponsored by Merrick School and Jacob France Institute, $5000. (2010).

White, Lourdes Ferreira(Co-Principal), Bento, Alberto M.(Co-Principal), "Summer Reach Award" Sponsored by Merrick School and Jacob France Institute, $5000. (2009).

Research in Progress

"Presentation Format of Performance Measures and Bias in Performance Evaluations" (Planning)
Performance measures presented in tables or graphic format can influence performance evaluation outcomes. We designed an experiment to test whether the use of the Balanced Scorecard, graphic and summary measures affect decision making and judgment quality regarding performance evaluations, and bonus and promotion decisions. After controlling for demographic and personality factors, we test if presentation format affects decision accuracy and timeliness.

"Sustainability and Enterprise Performance Management: Are we on overload yet?" (On-Going)
Our study examines the relationship between the use of sustainability measures and information overload in performance management. Using an experimental design, we test whether individual characteristics, the use of the balanced scorecard and strategy maps influence decision making quality under situations of cognitive overload. The Institute of Management Accountants accepted our experiment for data collection at the Research Lab during the IMA Annual conference in June 2014.