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Odette School of Business

Maureen Sterling CV

Maureen Sterling, Ph.D.
Associate Professor, Accounting
Education Leadership Chair in Business
Assurance of Learning Coordinator
mps@uwindsor.ca
519-253-3000 ext. 4252
Office: OB 441

Education 

  • Ph.D.  Queen's University, Kingston, Canada, Business, 1997.
  • M.A.  University of Toronto, Business, 1986.
  • B.A.  Carleton University, Ottawa, Psychology, 1976.

Professional Certifications 

  • Certified VALUE Institute scorer; VALUE Inst. Training Assoc. of American Colleges and Universities, 2018
  • CPA - Certified Professional Accountants of Ontario, 2014
  • CMA - Certified Management Accountant, Society of Management Accountants of Ontario, 2010

Professional Memberships 

  • European Academic Accounting Association, Present
  • Canadian Academic Accounting Association (CAAA), Present
  • American Accounting Association (AAA), Present

Employment Experience 

  • Education Leadership Chair, Odette School of Business, University of Windsor (January 2014-Present)
  • Assurance of Learning Coordinator, Odette School of Business, University of Windsor (July 2014-Present)
  • Associate Professor, Odette School of Business, University of Windsor (July 2010-Present)
  • Assistant Professor, Odette School of Business, University of Windsor (January 2005-June 2010)
  • Assistant Professor, Concordia University (June 1997-December 2004), Montreal.
  • Adjunct Professor, Queen's University (January 1994-January 1996), Kingston, Canada.
  • Surveillance Analyst, Vancouver Stock Exchange (January 1989-January 1991), Vancouver.
  • Investment Research Analyst, Pemberton Securities (January 1987-January 1989)
  • Corporate Planner, Norcen Energy Resources (January 1982-January 1987)

Honours and Awards 

  • 2017:  Research Excellence Award, University of Windsor.
  • 2017:  Educational Leadership Award, University of Windsor.
  • 1996:  Award of Excellence, Best Dissertation, Administrative Sciences of Canada (ASAC).

INTELLECTUAL CONTRIBUTIONS

Books 

  • Gowing, M., Libby, R., Libby, P., Short, D., & Kanaan, G. (2013).  Financial Accounting (5th Canadian Ed.). Canada:  McGraw Hill Ryerson.  
  • Gowing, M., Horngren, C., Foster, G., Datar, S., & Janz, S. (2012).  Cost Accounting: A Managerial Emphasis - 6th Ed.. Toronto, Canada:  Pearson Education.  
  • Gowing, M. (2011).  IFRS Primer: International GAAP Basics, U.S. Edition.  
  • Gowing, M., Libby, R., Libby, P., Short, D., & Datar, S. (2010).  Financial Accounting (5th Canadian Ed.). Canada:  McGraw-Hill Ryerson.  
  • Gowing, M., Horngren, G., Foster, G., & Datar, S. (2009).  Cost Accounting: A Managerial Emphasis (5th Canadian Ed.). Canada:  Pearson Education.  
  • Gowing, M., Libby, R., Libby, P., Short, D., & Kanaan, G. (2009).  Financial Accounting (4th Canadian Ed.). Canada:  McGraw-Hill Ryerson.  
  • Gowing, M., Libby, R., Libby, P., Short, D., & Kanaan, G. (2008).  Financial Accounting (3rd Canadian Ed.). Canada:  McGraw-Hill Ryerson.  
  • Gowing, M., Libby, R., Libby, P., Short, D., & Kanaan, G. (2006).  Financial Accounting (2nd Canadian Ed.). Canada:  McGraw-Hill Ryerson.  
  • Gowing, M., Horngren, G., Foster, G., & Datar, S. (2006).  Cost Accounting: A Managerial Emphasis (4th Canadian Ed.). Canada:  Pearson Education.  

Articles 

  • Al-Hayale, T., Lan, G., & Gowing, M. (2015).  A study of the values of Jordanian accounting and finance students.   International Journal of Accounting and Finance, 5 (4), 291-306, http://doi.org/10.1504/IJAF.2015.076164.
  • Lan, G., Gowing, M., & Al-Hayale, T. (2015).  The role of intent on accounting students' ethical attitudes towards earnings management.   Journal of Academic Ethics, 13 (4), 345-362, http://doi.org/10.1007/s10805-015-9242-6.
  • Sterling, M. (2012).  Book Review of 'IFRS Primer: International GAAP Basics, US Edition, [Wieck, Irene M. & Young, Nicola M.], John Wiley & Sons ISBN 978-0-4780-48317-6.   Journal of International Accounting Research, 11, 88-90.
  • Lan, G., Gowing, M., McMahon, S., Rieger, F., & King, N. (2010).  Values, value types and moral reasoning of MBA students.   Business Ethics: A European Review, 19 (2), 183-198, http://doi.org/10.1111/j.1467-8608.2010.01587.x.
  • Lan, G., Gowing, M., McMahon, S., Rieger, F., & King, N. (2008).  A study of the relationship between personal values and moral reasoning of undergraduate business students.   Journal of Business Ethics, 78 (1,2), 121-139, http://doi.org/10.1007/s10551-006-9322-z.
  • Lan, G., Gowing, M., McMahon, S., Rieger, F., & King, N. (2006).  Moral reasoning of Canadian chartered accountants and senior accounting students.   Academy of Business Administration. Journal. 11 (1,2), 28-41.
  • Lan, G., McMahon, S., King, N., Rieger, F., & Gowing, M. (2005).  Differences by gender in the moral reasoning, personal values and value types of accounting majors: A study.   Academy of Business and Economics. Journal, 5 (1), 120-130.
  • King, N., Lan, G., McMahon, S., Rieger, F., & Gowing, M. (2005).  The governance experience: A survey of not-for-profit board members in mid-sized Canadian cities.   International Journal of Business Research, 2 (1), 78-89.
  • Islam, M., & Gowing, M. (2003).  Some empirical evidence of Chinese accounting system and business management practices from an ethical perspective.   Journal of Business Ethics, 42 (4), 353-378, http://doi.org/10.1023/A%3A1022524612691.
  • Aly, I., & Gowing, M. (2001).  Communications apprehension: A note about ethnic diversity.   Canadian Journal of Higher Education (CJHE), 31 (1), 209-235.

Conference Proceedings 

  • Bhandari, G., & Sterling, M. (2016).  A Framework for Open Assurance of Learning.   OpenSym Conference, Berlin, Association for Computing Machinery (ACM).
  • Wellington, W. J., Faria, A. J., Hutchinson, D., & Gowing, M. (2011).  An Interdisciplinary Study of the Impact of Playing a Marketing Simulation Game on Student Knowledge of Management Accounting/finance Principles.  In Elizabeth Murff, William J. Wellington, Chris Schepereel, David Hutchinson, & Dick Teach (Eds.)   ABSEL: Developments in Business Simulation & Experiential Exercises, 38, USA: ABSEL: Bernie Keyes Library, 320-326.
  • Gowing, M. (2011).  The Challenge, Privilege, Burden of Duty: Institutional challenges to teaching, training, doing ethics.  In Wiecek, Irene M.; Beal, G. (Ed.)   Canadian Institute of Chartered Accountants Symposium: Leveraging Change - the New Pillars of Accounting Education, 62-65.
  • Gowing, M., Al-Hayale, T., & Lan, G. (2009).  Intent Influences Senior Undergraduate Accounting Students' Perceptions of Ethical Acceptability of Earnings.   American Accounting Association 14th Annual Symposium on Ethics Research in Accounting, New York.
  • McMahon, S., Lan, G., Rieger, F., Gowing, M., & King, N. (2009).  Living with Anaemia: A case study.   Fifth International Conference on Environmental, Cultural, Economic and Social Sustainability, University of Technology, Goodlands, Mauritius.
  • McMahon, M., Lan, G., Rieger, F., Gowing, M., & King, N. (2009).  Moral Reasoning and Personal Values of MBA Students and Alumni.   5th International Conference on Environmental, Cultural, Economic and Social Sustainability, University of Technology, Mauritius.
  • Al-Hayale, T., Gowing, M., & Lan, G. (2008).  Jordan and Canada Business Students: Differences and Similarities in Priorities among Personal Values.   15th International Vincentian Business Ethics conference, New York, NY, 76-77.
  • Gowing, M., Al-Hayale, T., & Lan, G. (2008).  Ethical Attitudes of Business Students towards Earnings Management.   Administrative Sciences Association of Canada, Halifax.
  • Gowing, M., Ives, C., & Seidman, H. (2008).  Reflecting on Strategies to Develop Critical Thinking Competence.   American Accounting Association Western Regional Conference, San Francisco, May 1-3, AAA, 34.
  • Lan, G., Gowing, M., & Al-Hayale, T. (2007).  Personal Values and the Ethicalness of Earnings Management.   14th Annual International Vincentian Business Ethics conference, Chicago, 59-60.
  • Gowing, M. (2007).  Case Mix Group Benchmarks: Project Noah, A Case Study on the institutional role of benchmarks to justify a 20% cost reduction over 2 years.   American Accounting Association 2008 Annual Conference, Chicago, August 5-8.
  • King, N., Lan, G., McMahon, S., Rieger, F., & Gowing, M. (2006).  The Governance Experience: A Survey of Not-For-Profit Board Members in a Mid-sized Canadian City.   International Academy of Business and Economics, Las Vegas, October 16-19, 2007.
  • Lan, G., Gowing, M., Rieger, F., McMahon, S., & King, N. (2006).  Personal Values and Moral Reasoning of MBA Students and Alumni.   Odette Centre for Contemporary Studies in Accounting and Finance (OCCSAF), Ethics Symposium, University of Windsor.
  • Gowing, M., Mason, S., & Warsame, H. (2006).  A Rhetorical Analysis of News Releases of the Ontario Medical Association: Budget Reductions to Health Care 1992-1996.   Emerging Issues in International Accounting & Business Conference, Italy, July 20-22, 1, Dipartimento di Scienze Economica Universita degli studi di Padova, 346-373.
  • McMahon, S., Lan, G., Rieger, F., Gowing, M., & King, N. (2006).  Value Profiles of a Voluntary Convenience Sample of Contemporary B.Sc.N. Nursing Students compared to Non-Nursing Undergraduates Responding to the Schwartz Values questionnaire.   Proceedings: University of Windsor First Annual Research Conference.
  • Gowing, M., & Mason, S. (2005).  Conscience and Cost Effectiveness Indices: Using the Theory of Practical Reason and the Potter Box to Resituate Prudence in Management of Health Care Delivery Systems.   28th Annual Congress of the European Accounting Association, Goteborg, Sweden May 18-20.
  • Mason, S., & Gowing, M. (2005).  Ethical Thinking and Accountability in the Business of Health Care: Resituating fiscal prudence and profitability within the context of social values.   3rd Annual Hawaii International Conference on Arts and Humanities.
  • McMahon, S., Lan, G., Rieger, F., Gowing, M., & King, N. (2005).  Personal Values and Moral Reasoning: A Comparative Study of Accounting, Other Business and Liberal Arts Students.   12th International Conference Promoting Business Ethics, St.John's University, NYC.
  • Lan, G., McMahon, S., King, N., Rieger, F., & Gowing, M. (2005).  A Canadian Study of Gender Differences in the Moral Reasoning, Personal Values and Value Types of Accounting Majors.   Emerging Issues in Accounting, Business and Technology conference Proceedings, Niagara Falls, NY.
  • Lan, G., McMahon, S., Rieger, F., King, N., & Gowing, M. (2005).  Differences by Gender in the Moral Reasoning and Personal Values and Value Types of Accounting Majors: A Study.   Emerging Issues in Accounting, Business, and Technologies Conference, Niagara University, August 5-6, Niagara Falls NY.
  • Gowing, M., & Mason, S. (2004).  Ethical management of cost effectiveness.   CAHSPR Conference, Montreal.
  • Mason, S., & Gowing, M. (2002).  QALY: A Threat to Humanistic thinking in Health Care.   Proceedings: Society for Ethics across the Curriculum (SEAC).
  • Gowing, M., & Mason, S. (2000).  Accounting for the Quality-Adjusted Life-year: What Counts as Truth? What Counts at All?   American Accounting Association: Accounting, Behavior and Organizations.
  • Gowing, M., Mason, S., Draimin, C., Lamertz, K., & Warsame, H. (2000).  An Examination of Canadian Public Discourse on the Meaning of Health Care.   4th International Conference on Organizational Discourse - Word-views, Work-views and World-views; Kings College, London, UK, July.
  • Gowing, M., & Mason, S. (2000).  Accounting for the Quality-adjusted Life-year: What counts as truth? What counts at all?   American Accounting Association (AAA): Accounting, Behavior and Organizations conference.
  • Gowing, M. (2000).  Restructuring Health Care in Ontario Hospitals.   ASAC-ISFAM Conference, Montreal, July, 108-109.
  • Gowing, M., Mason, S., Draimin, C., Lamertz, K., & Warsame, H. (2000).  Using the Rhetoric of Legitimation to Track Changes in the Ideology of Health Care Management in Ontario.   ASAC-ISFAM Conference, Montreal, July, 108-109.
  • Aly, I., & Gowing (Sterling), M. (1999).  Communications Apprehension: A Note about Ethnic Diversity.   Canadian Academic Accounting Association Annual Conference, Toronto.
  • Gowing, M., Draimin, C., Mason, S., & Warsame, H. (1999).  Decoupled Ethical Claims in Hospital Management: An Institutional Analysis.   Administrative Sciences Association of Canada Annual Conference, June.
  • Aly, I., & Gowing, M. (1999).  A Status Report: Differences in Oral Communications Apprehension and Academic Achievement between Male and Female Commerce Students.   International Academy of Business Disciplines (IABD).

Presentations 

  • Evans, R.; Sterling, M. & Keller, W. (2021, October). Indigenous lifeworlds: A footing to construct a bridge to moral imagination and ethical business decisions.  International Vincentian Business Ethics conference, 28th annual, Chicago.
  • Lan, G., Jones, D., & Sterling, M. (2017, May). Perceptions of dishonesty of Business students and personal values.  Administrative Sciences Association of Canada (ASAC) annual conference, Montreal.
  • Sterling, M. (2010). The Challenge, Privilege, Burden of Duty: Institutional challenges to teaching, training, doing ethics. Leveraging Change - The New Pillars of Accounting Education conference, Toronto.
  • Lan, G., Gowing, M., & O'Connor, J. (2010, October). Inter/Intra Company Transfer Pricing: Canadian Tax Compliance.  IABPAD Conference, New Orleans.
  • Al-Hayale, T. & Gowing, M. (2009). Ethical Attitudes of Senior Undergraduate Accounting Students towards Earnings Management.  American Accounting Association Annual Symposium on Ethics Research in Accounting, New York City.
  • Lan, G., Gowing, M., McMahon, S., King, N., & Rieger, F. (2008). An examination of the values and moral reasoning of MBA students. Oxford Round Table Conference, Lincoln College, University of Oxford, London, UK.
  • Gowing, M. (2008, August). Shareholding Reforms and Corporate Performance: Empirical Evidence from Chinese Listed Companies. Corporate Governance in Developing Nations, Anaheim, California.
  • Gowing, M. (2008, May). Meaningful Pictures of the Role of Accounting. Oakland University/University of Windsor Second International Conference on Teaching and Learning, Oakland, Michigan.
  • Gowing, M., Lan, G., & Rieger, F. (2008, March). Examination of the Leininger Proposition of Core Professional Values. Second Biennial Conference Celebrating Nursing Excellence, University of Windsor.
  • McMahon, S., Lan, G., Gowing, M., Rieger, F., & King, N. (2008, March). Seeking Direction: The quest for core nursing values through examination of Leninger's Proposition of Professional Core Nursing Values. Biennial Conference Celebrating Nursing Excellence, 2nd, University of Windsor.
  • Lan, G., Gowing, M., Rieger, F., McMahon, S., & King, N. (2006). Personal values and moral reasoning of MBA students and alumni. Odette Centre for Contemporary Studies in Accounting and Finance Ethics Symposium, University of Windsor, Invited.
  • Lan, G., McMahon, S., Rieger, F., King, N., & Gowing, M. (2005, October). Differences by gender in the moral reasoning, personal values and value types of Accounting majors.  International Academy of Business and Economics conference, Las Vegas.
  • McMahon, S., Lan, G., Rieger, F., Gowing, M., & King, N. (2005, September). Knowledge, Values, Beliefs, and Choices of University Students.  National Anemia Conference, University of Windsor.
  • Farooki, M. S., Guy, P., & Gowing, M. (2003). Activity-Based Costing for Trauma Care: Development and Reliability of a Cost Measurement Tool. Canadian Association of Emergency Physicians.
  • Gowing, M. & Guy, P. (2003). The Technology of Activity Process and Cost Analysis in Trauma Care.  McGill University and Montreal General Hospital Health Sciences Centre, Montreal.
  • Sterling, M., de Simone, C., Ives, C., Seidman, H., & Schmid, R. (2001, July). Empirical research results: Implementing digital animation games as a teaching strategy to develop critical thinking in an accounting theory course. Concordia University, Montreal.
  • Gowing, M. (2001, April). Health Spending and the Link to Ethics in Health Care. CAHSPR, McGill University, Montreal.

Grants (Competitive; Funded only) 

  • 2021-2022: Evans, R. & Sterling, M. ($10,000), Reconciliation of indigenous laws and governance practices with the accounting profession: Towards a more inclusive public interest, CAAA Canada.
  • 2020: Sterling, N. ($5,000), Pathways for indigenous students from secondary to Odette's B.Comm programs - Consultation and transformation, Centre for Teaching and Learning University of Windsor.
  • 2018: Sterling, M. Educational Leadership Award ($5,000), University of Windsor.
  • 2012: Gowing, M. Student Perceptions of a Business Simulation ($2,000), Centred on Learning Innovation Fund (CLIF) grant, Centre for Teaching and Learning (CTL), University of Windsor.
  • 2012: Gowing, M. Business Simulation to Improve Student Engagement ($2,000), Centred on Learning Innovation Fund (CLIF) grant, Centre for Teaching and Learning (CTL), University of Windsor.
  • 2012: Gowing, M., Jones, D., & Lan, G., Perceptions of Cheating ($666), CGA Ontario.
  • 2009: Gowing, M., Wellington, W., & Faria, A., The Impact of a Marketing Simulation Exercise on Integration and Application of Basic Accounting/Financial Principles ($1,665), CMA Canada.
  • 2009: Gowing, M. A Comparison of Values: Nurses and nursing students ($3,000), Odette School of Business Research and Teaching Innovation Fund (RTIF) grant.
  • 2008: Gowing, M., O'Connor, J., & Lan, G., CMA Case Proposal: Inter/Intra company pricing of goods and services in the context of requirements of Government taxing authorities ($2,000), CMA Canada.
  • 2008: Gowing, M. A Reliable and Valid Measure of Patient-Centred Care (PCC) ($5,000), SSHRC 4A grant, University of Windsor.
  • 2006: Gowing, M. & McMahon, S., Personal Values and Moral Reasoning: a longitudinal study of Business and Nursing students ($1,000), SSHRC, University of Windsor.
  • 2005-2006: Gowing, M., Lan, G., Rieger, F., King, N., & McMahon, S. An Exploration of Values, Knowledge, Beliefs and Decision-making Process and Choices Related to the Experience of Anemia as Viewed by University Students ($1,400), The Anaemia Association.
  • 2005: Gowing, M. Empirical Evidence on Different Levels of Moral Reasoning and Personal Values among Financial Executives ($5,000), HSSRC University of Windsor Research Board Grant to Female Faculty.
  • 2005: Gowing, M., Lan, G., & Al-Hayale, T., Personal Values and the Ethicalness of Earnings Management ($1,667), HSSRG, University of Windsor.
  • 2005: Gowing, Travel ($1,250), University of Windsor Academic Development Travel Fund (ADTF) grant.
  • 2000-2001: Sterling, M. The Accountant's Dilemma/Enhancing Students' Learning Experiences in Financial Accounting ($12,650), McConnell Foundation.
  • 1999: Sterling, M. Teaching Enhancements for Accounting Theory ($4,750), Centre for Teaching and Learning Services, Concordia University.

Research Reports 

  • 2005: Lan, G., Rieger, F., Gowing, M., McMahon, S., & King, N. Personal Values and Moral Reasoning of MBA Students and Alumni., submitted to Certified General Accountants Research Foundation.

Service - Professional 

Board Member: Journal Editorial Review Board

  • 2013:  Issues in Accounting Education
  • 2011:  Contemporary Accounting Research