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Faculty and Staff Profile

Sally Widener

Trevillian Distinguished Professor
Director of School of Accountancy

Office: Room 300

 Educational Background

Ph.D. Business Administration (Accounting)
University of Colorado at Boulder 1999

MSc Accounting
Colorado State University 1995

BBA (Summa Cum Laude) Accounting
University of Houston 1984

 Courses Taught

Cost Accounting (Undergraduate and MBA)
Contemporary Accounting and Management Control (Undergraduate)
Accounting for Entrepreneurs (MBA)
Management Control(MBA)
Introduction to Finanical Accounting (Undergraduate and MBA)
Controllership (Undergraduate and MSc)
Managerial Accounting (Undergraduate)


Sally K. Widener is the Director of the School of Accountancy and a Trevillian Distinguished Professor at Clemson University. She earned her PhD from the University of Colorado at Boulder in 1999. Prior to joining Clemson University in 2013, Sally was on the faculty at the Jones Graduate School of Business at Rice University (2001 - 2013) and at Colorado State University (1999 – 2001), and she has held a continuing position as visiting professor at Nyenrode Business University in The Netherlands since 2009. Sally’s research investigates how management control systems affect employee behaviors. She has published in leading academic journals including Accounting, Organizations and Society, The Journal of Accounting Research, and the Journal of Operations Management. She is an editor at The Journal of Management Accounting Research and an associate editor at The European Accounting Review. She has received numerous teaching awards and the David Solomons Prize from Management Accounting Research for the best paper published in 2006. Prior to earning her Ph.D. she was a senior auditor with Price Waterhouse and worked in various internal audit and controllership positions with a Fortune 500 company. She is a Certified Public Accountant (state of Texas) and a Certified Internal Auditor.

 Research Publications

Selected Research Publications Since 2008

Speklé, R., and S.K. Widener. 2017. Forthcoming. Challenging Issues with Survey Research: Discussion and Suggestions. Journal of Management Accounting Research. Posted online on July 2017.

Speklé, R., Van Elten, H., and S.K. Widener. 2017. Creativity and Control: A Paradox. Evidence from the Levers of Control Framework. Behavioral Research in Accounting. 29 (2): 73-96.

Burney, L., R.R. Radtke, and S.K. Widener. 2016. The Intersection of ‘Bad Apples,’ ‘Bad Barrels,’ and the Enabling Use of Performance Measurement Systems. Journal of Information Systems. 31 (2): 25-48.

Heinicke, A., T.W. Gunther, and S.K. Widener. 2016. An Examination of the Relationship between the extent of a Flexible Culture and the Levers of Control System: The role of Beliefs Control. Management Accounting Research 33: 25-41.

Kruis, A., R. Spekle, and S.K. Widener 2016. Balancing Control Structures: An Empirical Analysis of the Levers of Control Framework. Management Accounting Research 32: 27-44.

Lee, M., and S.K. Widener. 2016. The Performance Effects of Using Business Intelligence Systems for Exploitation and Exploration Learning. Journal of Information Systems 30:1-31.

Dalton, D., N. Harp, D. Oler, and S.K. Widener. 2016. Managing the Review Process in Accounting Research: Advice from the Trenches. Issues in Accounting Education 31: 235-252.

Fullerton, R., F. Kennedy, and S.K. Widener 2014. Lean Manufacturing and Firm Performance: The Incremental Contribution of Lean Accounting Practices. Journal of Operations Management 32:414-428.

Kruis, A., and S.K. Widener. 2014. Managerial Influence in Performance Measurement System Design: A Recipe for Failure? Behavioral Research in Accounting 26:1-34.

Burney, L., and S.K. Widener. 2013. Behavioral Work Outcomes of a Strategic Performance Measurement System-Based Incentive Plan. Behavioral Research in Accounting 25(2): 115-143.

Fullerton, R., F. Kennedy, and S.K. Widener. 2013. Management Accounting Practices and Control in a Lean Manufacturing Environment. Accounting, Organizations and Society38 (1) 50-71.

Sedatole, K., D. Vettros, and S.K. Widener. 2012. The Use of Management Control Mechanisms to Mitigate Moral Hazard in the Decision to Outsource. Journal of Accounting Research 50 (2): 553-592.

Epstein, M.J., and S.K. Widener. 2011. Facilitating Sustainable Development Decisions: Measuring Stakeholder Reactions. Business, Strategy, and the Environment 20: 107-123.

Epstein, M.M., and S.K. Widener. 2011. Identification and Use of Sustainability Performance Measures in Decision-Making, 2011. Journal of Corporate Citizenship (March): 248-271.

Grafton, J., A. Lillis, and S.K. Widener. 2010. The Role of Performance Measurement and Evaluation in Building Organizational Capabilities and Performance. Accounting, Organizations and Society 35: 689-706.

Burney, L., C. Henle, and S.K. Widener. 2009. A Path Model Examining the Relations Among Strategic Performance Measurement System Characteristics, Organizational Justice, and Extra- and In-Role Performance. Accounting, Organizations and Society 34: 305-321.

Anderson, S., S. Baggett, and S.K. Widener. 2009. The Impact of Service Operations Failures on Customer Satisfaction: Evidence on How the Source of Failures Affects What Matters to Customers. Manufacturing and Service Operations Management 11: 52-69.
(Honorable Mention, IBM Best Paper Award, Service Operations 2006 POMS Annual Research Conference)

Widener, S.K., M. Shackell, and E. Demers. 2008. The Juxtaposition of Social Surveillance Controls with Traditional Organizational Design Components. Contemporary Accounting Research 25: 605-638.

Kennedy, F., and S.K. Widener. 2008. A Control Framework: Insights From Evidence on Lean Accounting. Management Accounting Research 19: 301-323.

Bryant, L., D. Jones, and S.K. Widener. 2008. Market Valuation of Intangible Resources: The Use of Strategic Human Capital. Advances in Management Accounting 17.

Anderson, S., L. Pearo, and S.K. Widener. 2008. Drivers of Service Satisfaction: Linking Customer Satisfaction to the Service Concept and Customer Characteristics. Journal of Service Research 10: 365- 381.