Douglas Schroeder

Associate Professor

Accounting & Management Information Systems


Professor Schroeder joined The Ohio State University in 1986 after serving as a member of the Purdue University faculty for six years.

He has published papers in and served as a reviewer for numerous academic journals. His current scholarly interests involve analysis of accounting choice.

Accounting choice is the careful crafting of the accounting information system, taking into consideration the rich and highly disciplined structure of accounting and the uncertain environment in which strategic organizations operate. In a world of asymmetric information and costly transactions, properly designed accounting systems can be valuable as they can yield social welfare improvements.


  • PhD, University of Kansas
  • MS, University of Kansas
  • BSB, University of Kansas


Published books

  • Accounting and Causal Effects: Econometric Challenges, 2010, Springer Series in Accounting Scholarship, Springer.

Published papers

Published problems and classroom innovations


  • ACCTMIS 3300 - Cost Accounting

    Managerial decision making in organizations with an emphasis on the use of financial data; theory and practice of management control. Prereq: 2300 (212), BusMgt 2320 (330), 2321 (331), and BusMHR 2292 (BusAdm 499.01); or permission of instructor. Not open to students with credit for 525.

  • ACCTMIS 4998H - Research

    Special topics research in accounting and/or management information systems; research evaluated through papers, thesis, and/or special examinations. Prereq: A grade of B or above in 3201H, or permission of Honors Accounting Director. Not open to students with credit for 783H. Repeatable to a maximum of 9 cr hrs or 3 completions. This course is progress graded.

  • ACCTMIS 3100H - Quantitative Analysis in Accounting

    Accounting information system applications of linear algebra are explored including a subspaces representation of double entry accounting structure, a probability assignment description of a decision maker's uncertain state of knowledge, and Bayesian belief updating description of information processing including projections for the case of linear or Gaussian conditional expectations. Prereq: Honors standing, a grade of B or better in 2200H, and Soph standing. Not open to students with credit for 4780H.

  • ACCTMIS 3600H - Introduction to Accounting Information Systems

    The design and control of accounting information systems. Prereq: Honors standing, and 3100H; or permission of instructor.

  • ACCTMIS 8890 - Doctoral Seminar in Accounting Topics

    Doctoral seminar in Selected Accounting Topics. Prereq: Enrollment in AcctMIS PhD program. Repeatable to a maximum of 12 cr hrs.