Richard A.Young -- The Ohio State University

I am the Director of the Ohio State Accounting Honors Program. Please E-mail me if you have questions about Accounting Honors

Below you can find photos of the current Honors Accounting students.

I am also the Faculty Adviser for Beta Alpha Psi . I highly recommend that Accounting majors pledge and become active members. Pledging normally takes place in Spring quarter of the sophomore year.

If you have questions about our Masters of Accounting (MAcc) Program please contact the MAcc Academic Director, Professor Anil Arya. For purely administrative issues, you may contact Rob Chabot or consult the MAcc website. Many of our Honors Accounting students enter the "Combined Program", which generally makes it possible to earn both a Bachelors and Masters degree in Accounting in 4-5 years.

In Fall, I will be teaching a junior class, AMIS 3300H - Honors Cost Accounting as well as the Interdisciplinary Ph.D. Seminar. During Spring semester I will be teaching AMIS 2300H - Honors Accounting Principles II, which is the second course in the Accounting Honors Program.

If you are interested in accounting and management information systems research, you are cordially invited to attend the Thomas J. Burns Colloquium, which normally meets every Friday from 10:45-12:15.

I am on the Editorial Board of Journal of Management Accounting Research, sponsored by the Management Accounting Section of the American Accounting Association.

My outside interests include watching and coaching select soccer with Blast, FC and stamp collecting (I belong to: Columbus Philatelic Society & Worthington Stamp Club). I also am Faculty Advisor for the Ohio State University Women's (2012 schedule) and Men's Soccer Club.

Professor Richard A. Young
Accounting Honors Program Director
Accounting Honors students enjoy studying together! (Fall 2012)
Joel II
Professor Joel S. Demski presents to Accounting Honors Program
(Fall 2010)

My research is in the theory and experimental economics domains of accounting. The leading organization in experimental economics is the Economic Science Association.

My primary personal interest besides my family is coaching and watching soccer, especially the English Premier League and Champions League and even MLS. I have been coaching select soccer for Blast, FC for about 14 years. Of course I also am a fan of Ohio State sports and (sadly enough) have rooted for the Cleveland Browns since the days of Jimmy Brown, Paul Warfield, Gene Hickerson, and Gary Collins.

Scroll further down to find contact and personal information, courses I teach, and more fun stuff.

Contact information
410 Fisher Hall
2100 Neil Ave.
Columbus, OH
Courses I Teach Thomas J. Burns Research Colloquium in Accounting & MIS Accounting Hall of Fame OSU Libraries
My vita (resume) Fisher College of Business American Institute of CPA's OSU Academic Calendar
Phone: (614) 292-0889 Dept. of Acc. & MIS Masters of Accounting Program The Ohio Society of CPA's OSU Final Exam Schedule

FAX:   (614) 292-2118

Accounting Honors Program Beta Alpha Psi   American Accounting Association

Yes, we do love "Ralph"
Honors Accounting Course Award
Winners 2005-06
Business Honors Showdown
(click here for more photos)


Sometimes one can get considerable inspiration from famous scholars:
"What advantage does he derive from the system of bookkeeping by double-entry!  It is among the finest inventions of the human mind."
"On the afternoon of the Nobel announcement, Nash said that he had won for game theory and that he felt that game theory was like string theory, a subject of great intrinsic intellectual interest that the world wishes to imagine can be of some utility. He said it with enough skepticism in his voice to make it funny."
--  Johann von Goethe (1824)
--  "A Beautiful Mind: A Biography of John Forbes Nash, Jr." (1998)


Recent working papers and publications:

Schwartz, S., E. Spires, D. Wallin, and R. Young. 2013. The role of commitment devices in management control: An experiment in budgeting. Forthcoming int Managerial Economics and Decision Making.

Schwartz, S., E. Spires, and R. Young. 2013. A Note on the Tax Benefits of Retirement Savings. Second round at Journal of Accounting Education.

Meder, A., S. Schwartz, M. Wu, and R. Young. 2013. Bank runs and the accounting for illiquid assets in financial institutions. Forthcoming in Accounting Education: An International Journal.

Schwartz, S., A. Sudbury, and R. Young. 2013. A note on aggregation in budgeting. Journal of Management Accounting Research (in press).

Schwartz, S., R. Young, U. Denker, and C. J. Ward. 2013. Voluntary disclosure and perceptions of fairness. Management Accounting Research (in press).

Schwartz, S., and R. Young. 2013. Discretion in accounting. Accounting Research Journal 26 (2): 154-166.

Schwartz, S., E. Spires, D. Wallin, and R. Young. 2012. Aggregation in budgeting: An Experiment. Journal of Managerial Accounting Research 24: 177-199.

Jagannathan, M., J. Spizman, S. Schwartz, and R. Young. 2011. Accounting, finance and adverse selection: Illustrations and applications. Journal of Accounting Literature.

Meder, A., E. Spires, S. Schwartz, and R. Young. 2011. Structured finance and mark-to-model accounting: A few simple illustrations. Accounting Horizons 25 (3): 559-76.

Nikias, A., S. Schwartz, and R. Young. 2010. A note on bundling budgets to achieve management control. Journal of Accounting Education 27(3)(September).

Young, R. 2010. Discussion of “Flattening the organization: the effect of organizational reporting structure on budgeting effectiveness.”  Review of Accounting Studies 15(3) (September).

Schwartz, S., E. Spires, D. Wallin, J. Wollscheid, and R. Young. 2010. The effects of aggregation and timing on budgeting: An experiment. Behavioral Research in Accounting 22(1).

Rankin, F., S. Schwartz, and R. Young. 2008. The effect of honesty preferences and superior authority on budget proposals. The Accounting Review 83(4) (July).

Schwartz, S., D. Wallin, and R. Young. 2007. Managerial accounting experiments for the classroom. Issues in Accounting Education 22 (3) (August).

Nikias, A., S. Schwartz, and R. Young. 2005. Optimal performance measures with task complementarity. Journal of Management Accounting Research 17(1).

Nikias, A., S. Schwartz, and R. Young. 2005. A note on the roles of aggregation and timeliness in management control. Issues in Accounting Education 20 (3) (August).

Schwartz, S., E. Spires, and R. Young. 2004. Experiential learning in auditing: Four experiments for the classroom. Advances in Accounting Education.

Rankin, F., S. Schwartz, and R. Young. 2003. Management control using non-binding budgetary announcements,” Journal of Management Accounting Research 15 (1).

Schwartz, S., and R. Young. 2002. A laboratory investigation of verification and reputation formation in a repeated joint investment setting. Contemporary Accounting Research 19 (2) (Summer).

What do I do in my spare time?

U15 Blast Regional 2010 Finalists Blast u10 2010 Blast u10 2010
Blast u15 2010 Midwest Regional Finalists Blast u10 Fall 2010 MOSSL Regular Season Champions Blast u11 Spring 2010 MOSSL Tournament Champions



A Few Modest Suggestions . . . .

Courses - Syllabi, Problems and Teaching Notes

The teaching materials below are available in Word 6, PDF or HTML format. You can read a PDF file if you have Adobe Acrobat's Reader, which can be downloaded from the Web. If you have any comments regarding the items herein you may E-mail me.

AMIS 2300H - Honors Introduction to Accounting II (Spring 2013)

AMIS 3300H - Honors Cost Accounting (Fall 2013)

AMIS 525 - Cost Accounting (Spring 2010)

AMIS H628 - Accounting Research and Practice (Spring 2010)

AMIS 634H/628H - Topics in Accounting/Accounting Research and Practice (Spring 2010) under construction

  AMIS 825 - Accounting Information in Markets and Organizations (Spring 2007)

  AMIS 825 - Advanced Accounting Analysis for the Controllership Function (Spring 2005 -- Controllership II)

AMIS 803 -Foundations of Accounting (Winter 2005)

  AMIS 861 - Interdisciplinary Doctoral Seminar

AMIS H211 - Honors Financial Accounting I (Fall 2003)
Samples of Good Papers from Writing Assignment 1
Sample 1 Sample 5
Sample 2 Sample 6
Sample 3 Sample 7
Sample 4 Sample 8

AMIS 635 - Topics in Accounting (Spring 2002 -- Controllership I)

  AMIS H525 - Honors Cost Accounting

  AMIS 521 - Financial Accounting I - Fall Quarter 1997