Sajay Samuel
Clinical Professor
Program Director of 1-Year MBA program
Sajay Samuel has taught Management Accounting and related subjects to undergraduates, MBA's and Executives over assignments that included stints at Bucknell University and the University of Connecticut. In 2009, he received a Fulbright scholarship to teach and research at the American University of Beirut. His research aims at clarifying some of the foundational assumptions of management thought and practice. Parallel to these researches on management and accounting he also studies political philosophy and history. He has presented the early fruits of this work in France, Italy, Germany and England.
Expertise
Political Economy of the Professions; accounting theory; management accounting framework; student debt
Education
Ph D in Business Administration, The Pennsylvania State University, University Park, PA, 1995-05-01 MS in Accounting, The Pennsylvania State University, University Park, PA, 1990-01-01 MA in Finance & Banking, The University of Mumbai, Mumbai, India, 1987-01-01
Courses Taught
ACCTG 404 – Managerial Accounting: Economic Perspective
Accounting techniques as planning, control, and motivating devices in business and other organizations; accounting data for decision making and performance evaluation.
ACCTG 404 – Managerial Acctg
Accounting techniques as control devices in business; accumulation and use of accounting data in business decisions.
ACCTG 440 – Adv Mngmt Acctg
Management accounting topics such as decision models, quantitative techniques, variance analysis, and their use in accounting. ACCTG 440 Advanced Management Accounting (3) An in-depth examination of accounting techniques used within modern organizations. The course is designed for students interested in pursuing careers in corporate accounting or financial management. The portfolio of managerial accounting procedures, including cost measurement and allocation, budgeting practices, transfer pricing, and variance analyses appropriate to an organization’s unique circumstances are derived. The student will learn to apply psychological and sociological theories of behavior to practical problems of control and to apply quantitative methods and models to managerial decision-making. Other topics covered by the course may include, financial management of working capital, long-term assets and liabilities; techniques for managing inventory; and strategic cost management including inter-organizational cost management.
ACCTG 440 – Advanced Management Accounting
Management accounting topics such as decision models, quantitative techniques,variance analysis, and their use in accounting.
ACCTG 496 – Independent Studies
Creative projects, including research and design, which are supervised on an individual basis and which fall outside the scope of formal courses.
ACCTG 504 – Seminar in Managerial Accounting
Accounting and the managerial processes of planning, control, and decision making.
ACCTG 596 – Individual Studies
Creative projects, including nonthesis research, which are supervised on an individual basis and which fall outside the scope of formal courses.
B A 411 – Analyzing Business and Industry
Prepares students to read, interpret, and analyze financial statements effectively in order to evaluate business entities and their industries.
B A 496 – Independent Studies
Creative projects, including research and design, which are supervised on an individual basis and which fall outside the scope of formal courses.
B A 521 – Introduction to Managerial Accounting
Cost accounting and the design of management accounting systems for planning and controlling operations, and for motivating personnel.
B A 574 – Business Research
A project paper, comparable in quality and scope of work to a graduate thesis, on problems of a company.
BA 412 – Honors Int and Res
The integration of the business core into a detailed financial, strategy and market analysis of actual companies selected by student teams. B A 412H B A 412H Honors Integration and Research (2-3 credits)The purpose of this course is to assist students in developing their Schreyer Honors Thesis. It proceeds by exposing students to research conducted within the various business majors; the research conducted by prior honors students; and having student teams conduct research or contemporary businesses and industries. Typical readings include materials related to evaluating an actual company, prior Schreyer Honors theses, contemporary business articles, prior course projects and supporting academic literature. Written company analyses and oral presentations are made by the teams.
BA 521 – Intro Mgr Acct
BA 595 – Internship
Supervised off-campus, nongroup instruction, including field experiences, practicums, or internships. Written and oral critique of activity required.
BA 596 – Individual Studies
Creative projects, including nonthesis research, which are supervised on an individual basis and which fall outside the scope of formal courses.
BA 811 – Financial Acct
An integrative approach to the role of accounting information in managerial decision making with a focus on its uses in the implementation of a firm's strategy and on its uses in equity and credit analyses and decisions.
BA 821 – Managerial Account
Cost accounting and the design of management accounting systems for planning and controlling operations, and for motivating personnel.
FIN 596 – Individual Studies
Creative projects, including nonthesis research, which are supervised on an individual basis and which fall outside the scope of formal courses.
PHIL 498B – Ivan Illich (B)
Formal courses given infrequently to explore, in depth, a comparatively narrowsubject that may be topical or of special interest.
Selected Publications
Samuel S. "Understanding Bureaucratic Order: the theological paradigms of modern hierarchy" Thinking through Science & Technology: philosophy, religion, and politics in an engineered world, 2023-06-01
Samuel S. "A Cosmic Thinker" International Journal of Illich Studies, vol. 8, 2021-10-21
Samuel S. "On Corona Days" International Journal of Illich Studies, vol. 7, 2020-12-20
Samuel S. "A conceptual framework for teaching management accounting" Journal of Accounting Education, 2018-08-02
Samuel S., Farage S. "A Pedestrian Thinker" International Journal of Illich Studies, vol. 6, 2018-03-01
Samuel S. "The Paradox of World Class Universities" Neoliberalism, Economism, and Higher Education, 2018-02-01
Covaleski M., Dirsmith M., Samuel S. "Analysing/Interpreting Qualitative Data" Routledge Companion to Qualitative Accounting Research Methods, 2017-03-01
Covaleski M., Dirsmith M., Samuel S. "Social Constructionist research in Accounting: a reflection on the Accounting Profession" Routledge Companion to Qualitative Accounting Research Methods, 2017-03-01
Samuel S. "In defense of vernacular ways" Subsistence under Capitalism: Historical and Contemporary Perspectives, 2016-11-01
Samuel S., Samuel S. "On Being professional in the 21st century: an empirically informed essay" Auditing: A Journal of Practice & Theory, vol. 34, 2015-09-02
Samuel S. "CCA: A new pathway for Accounting Majors" Strategic Finance, vol. August, 2015-08-02
Samuel S. "Dead Zones" Food Issues: An Encyclopedia, 2014-05-01
Samuel S. "Gorgio Agamben" Ethics, Science, Technology & Engineering: An international resource, 2nd Ed, 2014-04-01
Samuel S. "From the Physical to the Fiscal: monetizing the poor" Public Administration Review, vol. 3, 2014-03-01
Samuel S. "Beyond Economics and Ecology: The Radical Thought of Ivan Illich" 2013-07-01
Samuel S., Bavington D. "Fishing Biomass" Finding Animals in Art and Culture, 2012-01-01
Samuel S. "The Complentary Nature of Reality, Peter Barab" Interdisciplinary Science Reviews, vol. 36, 2011-06-30
Samuel S., Manassian A. "The Rise and Coming Fall of International Accounting Research" Critical Persepctives on Accounting, vol. 22, 2011-06-30
Samuel S. "Le Role des Professions" Espirit, 2010-09-01
Samuel S., Bavington D. "Energy and Equity in World Fisheries" The International Journal of Illich Studies, vol. 2, 2010-06-01
Robert J., Samuel S. "Water Runs and Ought to Run Freely: Reflections on 'Scarcity' in Economics" The Limits to Scarcity: Contesting the Politics of Allocation, 2010-06-01
Samuel S. "Animal Spirits: How Human Psychology Drives the Economy, and Why it Matters to the Global Economy" Contemporary Sociology, 2009-11-01
Dirsmith M. W., Samuel S., Covaleski M., Heian J. "The Inter-Play of Power and Meta-Power in the Social Construction of 'Entrepreneurial' Professional Services Firms: A Processural Ordering Perspective" Studies in Symbolic Interaction, vol. 33, 2009-06-30
Samuel S., Covaleski M., Dirsmith M. W. "Accounting in and for U.S. Governments and Non-Profits: A Review of Research and a Call to Further Inquiry" Handbook of Management Accounting Research, vol. 3, 2009-06-01
Samuel S. "Accounting Industry" HIstorical Encyclopedia of American Business, 2009-06-01
Samuel S. "How Reasonable in Scientific Reason" Ideas on the Nature of Science, 2009-06-01
Dirsmith M. W., Covaleski M., Samuel S. "On the Eclipse of Professionalism in Accounting: An Essay" Accounting, Organizations and Institutions, 2009-06-01
Samuel S. "Securities and Exchange Commission" Historial Enclyopedia of American Business, 2009-06-01
Samuel S. "Utlity is Not Useful" KAN: History, Environment, Civilzation, vol. 38, 2009-06-01
Samuel S. "From Higher Aims to Hired Hands: The Social Transformation of American Business Schools and the Unfulfilled Promise of Management as a Profession by Rakesh Khurana" Journal of Education in Business, 2009-05-01
Samuel S. "How Reasonable is Scientific Reason" Ideas on the Nature of Science, 2009-01-01
Samuel S. "The Institutionalization of Social Welfare: A Study of Medicalizing Management by Mikael Holmqvist" Administrative Science Quarterly, 2008-12-01
Samuel S., Dirsmith M. W., McElroy B. "Monetized Medicine: From the Physical to the Fiscal" Accounting, Organizations and Society, vol. 30, 2005-04-01
Samuel S. "Stained Steel: ESOPs, Meta-Power, and the Ironies of Corporate Democracy" Symbolic Interaction, vol. 27, 2004-07-01
Samuel S., Dirsmith M. W., Covaleski M. "Changes in the Institutional Enviroment and the Institutions of Governance: Extending the Contributions of Transaction Cost Economics Within the Management Control Literature" Accounting, Organizations and Society, vol. 28, 2003-07-01
Samuel S. "Flying High on Deconstruction and Reasonable Value" Journal of Economic Issues, vol. 32, 1998-12-01
Samuel S., Dirsmith M. W., Covaleski M., Heian J. B. "The Calculated and the Avowed: Techniques of Discipline and Struggles Over Identity in Big Six Public Accounting Firms" Administrative Science Quarterly, vol. 43, 1998-06-01
Samuel S., Dirsmith M. W., Covaleski M. "A Strategic Deconstruction of John R. Common's Regulatory Discourse" Journal of Economic Issues, vol. 31, 1997-03-01