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 was 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
Fullerton, R., F. Kennedy, and S.K. Widener 2014. Lean Manufacturing and Firm Performance: The Incremental Contribution of Lean Accounting Practices. Forthcoming at Journal of Operations Management.
Kruis, A., and S.K. Widener. 2014. Managerial Influence in Performance Measurement System Design: A Recipe for Failure? Forthcoming at Behavioral Research in Accounting.
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.