Rick Young | Fisher College of Business

Professor

Accounting & Management Information Systems

Background

Professor Young served on the faculties at the University of Texas at Austin and the University of Iowa before returning to Ohio State. He has been on the editorial board of The Accounting Review and Journal of Management Accounting Research.

His work is in the area of accounting, information and control and has published his research in the Journal of Accounting Research, The Accounting Review, Review of Accounting Studies, Contemporary Accounting Research, Journal of Economic Theory, Management Science, and Journal of Management Accounting Research. He is currently the Editor of Journal of Management Accounting Research and will continue through 2010. Professor Young has acted as Director of the Honors Accounting Program and the AMIS Ph.D. Program and has also served on the Fisher College Personnel Committee.

AWARDS

Undergraduate Program Teaching Award, 2007

Areas of Expertise

Accounting

Education

PhD, The Ohio State University
MBA, Rutgers University
BA, Rutgers University

Publications

Young, Richard, S. Schwartz. and Eric Spires. 2016. A Teaching Note on the Controllability “Principle” and Responsibility Accounting (forthcoming) Accounting Research Journal.
Young, Richard, S. Schwartz. and Eric Spires. 2015. "A Note on the Tax Benefits of Retirement Savings." Journal of Accounting Education 33(2): 164-181.
Young, Richard, Steve Schwartz, Eric Spires, and David Wallin. “The role of commitment devices in budgeting." Managerial and Decision Economics.(2015): 36(6): 345–363.”
Young, Richard, Meder, A., S. Schwartz, and M. Wu. 2014. "Bank Runs and the Accounting for Illiquid Assets in Financial Institutions." Accounting Education: An International Journal 23(3): 277-294.
Young, Richard, S. Schwartz, U. Denker, and C. J. Ward. 2014. "Voluntary Disclosure and Perceptions of Fairness." Management Accounting Research 25(3):223-229.
Young, Richard A., Steven Schwartz, and Austin Sudbury. “A Note on the Benefits of Aggregate Evaluation of Budget Proposals.” Journal of Management Accounting Research. 26.1 (2014): 145-164.
Young, Richard, Steven Schwartz, Eric Spires and David Wallin. “Aggregation in Budgeting: An Experiment.” Journal of Management Accounting Research. (2012): 24.1: 177-199.
Young, Richard, Anthony Meder, Steven Schwartz, and Eric Spires “Structured Finance and Mark-to-Model Accounting: A Few Simple Illustrations.” Accounting Horizons. 25.3 (2011): 559-576.
Young, Richard, F. Rankin, and S. Schwartz. “The Effect of Honesty Preferences and Superior Authority on Budget Proposals.” The Accounting Review. 83.4 (2008): 1083-1099.

Courses

ACCTMIS 2300H - Introduction to Accounting II: Use of accounting information in management control, with ties to the economic theory of the firm. Emphasizes classroom discussion and student presentations. Prereq: Honors standing, and a grade of B or above in 2200H, and Soph standing. Not open to students with credit for 212H.
ACCTMIS 3300H - Cost Accounting: Theory and practice of management control with an emphasis on performance evaluation and reward. Prereq: Honors standing, and a grade of B or above in 2300H. Not open to students with credit for 525H.
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 2200H - Introduction to Accounting I: Structure and use of financial reports; role of accounting and auditing in markets and organizations. Prereq: Honors standing, and Soph standing. Not open to students with credit for 211H.
ACCTMIS 5200H - Honors Advanced Financial Accounting: Advanced topics in financial reporting including accounting for multi-corporate business entities, international operations, and other topics. Prereq: Honors standing, and a grade of B or above in 3201H; or permission of Honors Accounting Director. Not open to students with credit for 624H.
ACCTMIS 3200H - Financial Accounting I: Economic role of financial reporting in markets and how it is influenced by the regulatory environment. Prereq: Honors standing, and a grade of B or above in 2300H. Not open to students with credit for 519H.
ACCTMIS 3201H - Financial Accounting II: Study of theory and practice of financial accounting. Prereq: Honors standing, and a grade of B or above in 3200H. Not open to students with credit for 520H.
ACCTMIS 3400H - Tax Accounting I: Fundamentals of the federal income tax, and how it influences taxpayer decisions. Emphasis is on individuals and businesses organized as proprietorships, but rules generally applicable to all taxpayers are covered. Prereq: Honors standing, and a grade of B or above in 2300H.
ACCTMIS 3600H - Introduction to Accounting Information Systems: The design and control of accounting information systems. Prereq: Honors standing, and 3100H; or permission of instructor.