Sally WidenerAssociate Professor of Accounting
Office: Room 336E
Ph.D. Business Administration (Accounting)
BBA (Summa Cum Laude) Accounting
Cost Accounting (Undergraduate and MBA)
ProfileSally K. Widener is an Associate Professor of Accounting at Clemson University. Previously she was on the faculty at Rice University and Colorado State University. She holds a continuing position as visiting professor at Nyenrode Business University in The Netherlands and lectures internationally on her research. Since earning her Ph.D. from the University of Colorado at Boulder in 1999, Professor Widener has published in top journals including Journal of Accounting Research, Accounting, Organizations and Society and Contemporary Accounting Research. Her research is situated at the intersection of human behavior and management control systems. She received the David Solomons Prize from Management Accounting Research for the best paper published in 2006. Professor Widener is an associate editor of Behavioral Research in Accounting and serves on the editorial boards of Journal of Management Accounting Research, Management Accounting Research, and Advances in Management Accounting. Professor Widener has received several teaching awards including the Jesse H. Jones Graduate School of Management Alumni Teaching in Excellence Award at Rice University. She is a Certified Public Accountant in the state of Texas and a Certified Internal Auditor. Prior to earning her Ph.D. she spent twelve years working as an auditor with Price Waterhouse, in various internal audit and controllership positions with a Fortune 500 company, and in retail management.
Selected Research Publications Since 2008
Behavioral Work Outcomes of a Strategic performance Measurement System-Based Incentive Plan, 2013, (with Laurie Burney). Forthcoming at Behavioral Research in Accounting.
Management Accounting Practices and Control in a Lean Manufacturing Environment, 2013, (with Rosemary Fullerton and Frances Kennedy), Accounting, Organizations and Society38 (1) 50-71.
The Use of Management Control Mechanisms to Mitigate Moral Hazard in the Decision to Outsource, 2012, (with Karen Sedatole and Dimitris Vettros), Journal of Accounting Research 50 (2): 553-592.
Facilitating Sustainable Development Decisions: Measuring Stakeholder Reactions, 2011, (with Marc J. Epstein), Business, Strategy, and the Environment 20: 107-123.
Identification and Use of Sustainability Performance Measures in Decision-Making, 2011, Journal of Corporate Citizenship (March): 248-271.
The Role of Performance Measurement and Evaluation in Building Organizational Capabilities and Performance, 2010, (with Jennifer Grafton and Anne Lillis), Accounting, Organizations and Society 35: 689-706.
A Path Model Examining the Relations Among Strategic Performance Measurement System Characteristics, Organizational Justice, and Extra- and In-Role Performance, 2009, (with Laurie Burney and Christine Henle), Accounting, Organizations and Society 34: 305-321.
The Impact of Service Operations Failures on Customer Satisfaction: Evidence on How the Source of Failures Affects What Matters to Customers, 2009, (with Shannon Anderson and Scott Baggett), Manufacturing and Service Operations Management 11: 52-69.
The Juxtaposition of Social Surveillance Controls with Traditional Organizational Design Components, 2008, (with Margaret Shackell and Elizabeth Demers), Contemporary Accounting Research 25: 605-638.
A Control Framework: Insights From Evidence on Lean Accounting, 2008, (with Frances Kennedy), Management Accounting Research 19: 301-323.
Drivers of Service Satisfaction: Linking Customer Satisfaction to the Service Concept and Customer Characteristics, 2008, (with Shannon Anderson and Lisa Pearo), Journal of Service Research 10: 365- 381.