Barbara June McElroy, Ph.D.

Department: Accounting

Professor of Accounting

  • Education
  • PHD, Pennsylvania State University
  • MBA, Kent State University
  • BGS, Ohio University Athens
  • AAB, Stark State College of Technology

I have been at Susquehanna for the past 13 years, the longest stay in my career first as a practicing accountant and then an academic. It has been a really rewarding career for me, and my time here particularly so.

Everyone else knew I was an accountant before I did. The stereotype was so bad that I resisted it for a long time. Luckily I learned that both the career and the people involved are more interesting and less unbending than they are perceived.

I'm excited to be at Susquehanna because this campus takes seriously the desire to balance the expectations around teaching and scholarship. Few universities are so dedicated to "teacher-scholars" and offer such respect for interdisciplinary work.

My specialty is managerial accounting. Accounting research has become very focused on stock markets and financial accounting has come to dominate the curricula at most U.S. schools. Susquehanna gives someone with my specialty the chance to teach an advanced course at the undergraduate level.Most schools have only one management accounting course in the undergraduate curriculum.

In my leisure time I like to bake, garden and drive fast cars. I really enjoy flowers; grew up on a farm so good, healthy food is a staple for me. So in addition to an English cottage style flower garden, I grow most of our vegetables in nine raised beds as well as pears, apples, plums and blackberries.

My last three cars have been black convertibles. You can't have the top down and be in a bad mood!


Articles and Book Chapters


Web site design and environmental imagery: An investigation using firms in the Marcellus shale drilling industry, American Accounting Association, forthcoming in Regional Business Review

Predictors of Course Outcomes: Early Indicators of Delay in Online Classrooms, (with B. Lubich of University of Maryland University College), Distance Education, 34(1), 89-96, 2013.

Public School Funding in Pennsylvania (with J. Whitman of Susquehanna University). Business Quest.

The Processual Ordering of Mental Health Care: The Dramaturgical Styles of Contending Political Factions (with M. Dirsmith of the Pennsylvania State University). Studies in Symbolic Interaction, Volume 29, pp. 117-151. 2007.

A Longitudinal Analysis of College-Educated Women's Self-employment Decisions (with C. Granrose and P. Harveston of Berry College). B>Quest, Http:// , 2005.

Monetized Medicine: From the Physical to the Fiscal (with S. Samuel and M. Dirsmith of the Pennsylvania State University). Accounting, Organizations and Society, Volume 30 Number 3, pp. 249-278. April 2005.

Writing to Learn in Accounting Classrooms: An Experiment with a Less Structured Approach, (with C. Coman of California Lutheran University). B-Quest. Http:// This article was selected runner up for article of the year in the journal.

Tensions Between Accountability and Accessibility: A Structural Problem in HMOs, with D. Osborne and G. Robson. The Journal of the American Academy of Business, Cambridge, September 2001, Volume 12, No. 1, pp. 21-28.

Upon Further Consideration: A More Balanced Discussion about National Accounting Firms, New Accountant, March/April, 2000, pp. 17-20.

Articles and Book Chapters

Refereed cont'd:

Health Benefit Choices in Twenty Organizations: A Case Based Analysis, in Case Method and Other Techniques: Interactive Teaching and the Multi Media Revolution, 1999, pp. 77-89, H. Klein, ed.

Health Benefit Trends in Large Organizations: A Case Study of Three

Alternative Approaches, in Case Method and Other Techniques: Interactive Teaching and Learning, 1997, pp. 469-479, H. Klein, ed.



A New Day is Dawning: Using Capital Budgeting Techniques to Evaluate Potential Investments in Solar Energy Systems. Presented at the 2nd Transatlantic Congress, June 15, 2010. This conference was jointly sponsored by The Socio-economic Institute of Enterprises and Organizations (ISEOR, a part of the University Jean Moulin), the International Institute of Costs, The American Accounting Association, and the Academy of Management.

Dates of Registration and Class Check-In as Predictors of Course Outcomes: Additional Measures of Procrastination in Online Classrooms (with B. Lubich of the University of Maryland University College). Proceedings of the annual conference of the American Accounting Association, New York, NY, August, 2009.

Meeting the 150-Hour Requirement in Four-Years: The Program at One Private Liberal Arts University (with R. Davis of Susquehanna University). Proceedings of the annual conference of the American Accounting Association, New York, NY, August, 2009.

Putting Your Money Where Your Mouth Is: Comparing Strategy with Financial Plans in the Insurance Industry, (with D. Osborne of Berry College). Proceedings of the tenth annual conference the International Society for Research in Healthcare Financial Management, Baltimore, August 5 to 7, 2004.

The Dramaturgy of Exchange Relations among Contending Political Factions: The Processural Ordering of Mental Health Care (with M. Dirsmith of the Pennsylvania State University). Proceedings of the 2003 Research Conference of The Academy of Accounting Historians, November 6-8, 2003, Denton, Texas.

The Impact of Board of Director Composition on Performance in Family Businesses: A Generational Perspective, (with P. Harveston of Berry College). Proceedings at the 2002 conference of the National Business and Economics Society.

A Longitudinal Analysis of Women's Self-Employment Decisions, 1980-2000, (with P. Harveston and C. Granrose of Berry College). Proceedings at the 2002 conference of the Western Decision Science Institute.

Tensions between Accountability and Accessibility: HMOs as a Case in Point, (with D. Osborne and G. Robson of Berry College). Proceedings of the International Symposium and Workshop of the International Society for Research in Healthcare Financial Management, held August 2000.

Monetizing Medicine: From the Physical to the Fiscal Body, (with S. Samuel of Bucknell University and M. Dirsmith of The Pennsylvania State University), proceedings of the 1998 annual meeting of the American Sociological Association

Courses taught:

  • ACCT-330 Cost Management
  • ACCT-430 Managerial Accounting Policy
  • ACCT-501 Independent Study
  • ACCT-503 Internship
  • INTD-133 British Theatre
  • INTD-134 British History/Culture London
  • MGMT-102 Global Business Perspectives
  • MGMT-351 Seminar in European Business Operations
  • MGMT-404 Global Business Ethics
  • MGMT-503 Business Internship
  • OFFP-SWSB SWSB London Program Planning
  • OFFR-SWSB SWSB London Program Reflection