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Faculty and Staff Profile

Daryl Guffey

Professor of Accounting

Office: 343 Sirrine Hall
Phone: 864 656 3999
Fax: 864 656 4892
Vita: C:\\Users\\DGUFFEY\\Documents\\DMG\\cv.pdf

 Educational Background

Ph.D. Business Administration--Accounting major, finance minor
University of South Carolina 1989

M.A. Economics and Business
Appalachian State University 1972

B.S. Business Administration--Accounting Concentration
University of South Carolina at Spartanburg 1982

B.S. Business Administration--Economics Concentration
Appalachian State University 1971

 Courses Taught

Financial Accounting Concepts
Managerial Accounting Concepts
Intermediate Financial Accounting I, II, and III
Managerial Accounting and Information Systems (MBA)
Introduction to Accounting and Finance (MBA)
Advanced Accounting Problems (MPACC)
Ethical, Professional, and Societal Responsibilities (MPACC)


Dr. Guffey is a Professor of Accounting at Clemson University. Previously he taught at East Carolina University and Louisiana State University. He received numerous teaching awards while a doctoral student at the University of South Carolina and as a faculty member at Louisiana State University, East Carolina University, and Clemson University. His primary teaching interest is financial accounting with a secondary interest in cost/managerial accounting. Professor Guffey has over 30 refereed journal articles published in journals such as Contemporary Accounting Research, Journal of Management Accounting Research, Journal of Information Systems, Journal of Business Finance and Accounting, Financial Review, and Journal of Business Ethics. He received external research grants from the Ernst and Young Foundation and the Tax Foundation and participated in the Ernst and Young/Tax Foundation Visiting Professor Program. Professor Guffey’s research has been cited hundreds of times and discussed in BusinessWeek. He is currently an Associate Editor of The Accounting Educators’ Journal and on the editorial board of Global Perspectives on Accounting Education. He previously served on the editorial board of Issues in Accounting Education (2010-2012) and Advances in Accounting Education (2005-2011). He has served as an ad hoc reviewer for numerous academic journals in accounting and finance. Dr. Guffey ranks as the 39th most prolific publisher of accounting education papers out of 1,573 actively-teaching doctoral faculty teaching at schools in North America for the 46-year period of 1966 to 2011. He ranks in the top 1% of 4,855 doctoral accounting faculty active during the 46-year period of 1966 to 2011. He ranks 35th for the 10-year period of 1992 to 2001 and ranks 4th of all accounting doctorates graduating in 1989. (Zamojcin, Kimberly A., and Bernardi, Richard A. (2013). Ranking North American accounting scholars publishing accounting education papers: 1966-2011. Journal of Accounting Education 31 (2), 194-212.)

 Research Interests

Accounting classification issues, information content issues, cash flow measures, capital structure issues, ethics, and accounting education issues.

 Research Publications

Guffey, D., and N. Harp. (Forthcoming). The Journal of Management Accounting Research: A Content and Citation Analysis of the First 25 Years. Journal of Management Accounting Research

Guffey, D. (2016). An Analysis of the Research Contributions of Advances in Accounting Behavioral Research: 1998-2012. Advances in Accounting Behavioral Research 19, 1-32.

Guffey, D. (2015). Influential Global Perspectives on Accounting Education Articles, Authors, and University Faculties: A Citation Analysis. Global Perspectives on Accounting Education 12, 121-133.

Guffey, D., and N. Harp. (2014) Ranking Faculties, Ph. D. Programs, Individual Scholars, and Influential Articles in Accounting Information Systems Based on Citations to Publications in the Journal of Information Systems. Journal of Information Systems 28 (1), 111-144.

Guffey, D. (2014) Citation Analysis of Advances in Management Accounting: The First Twenty Volumes. Advances in Management Accounting 23, 45-64.

Welton, R. E., and D. Guffey. (2009) Transitory or persistent? The effects of classroom ethics interventions: a longitudinal study. Accounting Education: An International Journal 18 (3), 273-289.

Guffey, D., D. D. McIntrye, and J. J. McMillan. (2009) Students’ Ethical and Professional Perceptions of Earnings Management. Advances in Accounting Education 10, 119-130.

Guffey, D., and M. McCartney. (2008) The Perceived Importance of an Ethical Issue as a Determinant of Ethical Decision-Making for Accounting Students in an Academic Setting. Accounting Education: An International Journal 17 (3), 327-348.