Kristian Mortenson

Kristian Mortenson’s academic work focuses on the area of behavioral accounting, which is the intersection of economics, psychology and accounting. He is interested in how people make decisions using accounting information and how those decisions often deviate from what economists would predict as well as how accounting data is used within a firm to make operating decisions. He enjoys exploring how accounting intersects with big data, data analytics, machine learning, and SAP.

His primary teaching interests are in cost and managerial accounting. He enjoys the challenge of helping accounting students become more flexible in their thinking and more open to the “fuzzy” nature of business decision making.

RESEARCH INTERESTS

How people make decisions using accounting information and how those decisions often deviate from what economists would predict as well as how accounting data is used within a firm to make operating decisions

EDUCATION

• B.S., Accounting and Economics, Utah State University
• M.S., Applied Economics, Utah State University
• M.S.A., Accounting, University of Arizona
• Ph.D., Accounting, University of Arizona

Professional Experience

• Associate Professor, University of St Thomas, (2018 - present)
• Assistant Professor, University of St. Thomas, St. Paul / Minneapolis (2012 - 2018)
• Assistant Professor, University of Wisconsin, Eau Claire (2011 - 2012)
• Assistant Professor, Oregon State University, (2008 - 2011)

Service and Membership

• AICPA
• American Accounting Association
• Institute of Management Accountants
• National Center for Faculty Development & Diversity
• AAA - American Accounting Association
• Accounting Information Systems Educators Conference
• Parker Elementary Parent Advisory Council, Chairperson

Selected Publications

• Kemper, K., & Mortenson, K. G. (2018). Procyclical ratings and market reactions. North American Journal of Economics and Finance,
• Mortenson, K. G., & Pitre, T. (2018). Who benefits when firms allow their employees to choose their compensation contract? The effect of employee choice on effort, wages, and firm profitability. Advances in Accounting, (42), pp. 125-135
• Caplan, D., Mortenson, K. G., & Lester, M. (2017). Can incentives mitigate student overconfidence at grade forecasts?. Accounting Education: A Journal of Theory, Practice and Research, (27)(1), pp. 27-47
• Mortenson, K. G., & Sathe, R. S. (2017). A case study of group processes and student evaluation of teaching. Accounting Education: A Journal of Theory, Practice and Research, (27)(1), pp. 28-53
• Vician, C. M., & Mortenson, K. G. (2017). Integrating accounting themes with enterprise system experiences: An accounting department's journey. AIS Educator Journal, (12)(1), pp. 34-58
• Marshall, B., Mortenson, K. G., Bourne, A., & Price, K. (2010). Visualizing basic accounting flows: Does XBRL + model + animation = understanding??. International Journal of Digital Accounting Research, (10), pp. 27-54