Dr. Nabil Elias: Publications

Books and Contributions to Books

  • Don R. Hansen, Maryanne M. Mowen, Nabil S. Elias, and David W. Senkow.  2001. Management Accounting.  Canadian Fifth Edition.  Nelson Canada

  • Nabil Elias.  2000.  The Accounting Profession’s Environmental Scorecard: From A to F.  In Daniel Zeghal (Ed.) The Greening of Organizations.  CGA Research Center, University of Ottawa.

  • Teresa Anderson, Nabil Elias, and Daniel Zeghal. 1998. Environmental Management and Reporting. CGA Research Study Series # 3, CGA Research Foundation.

  • Don R. Hansen, Maryanne M. Mowen, Nabil S. Elias, and David W. Senkow. 1998.  Management Accounting.  Canadian Fourth Edition.  Nelson Canada.

  • Nabil Elias.  1996.  Financial Reporting in the Twenty-First Century: A Canadian Perspective.  Published in Daniel Zeghal (Ed.), Financial Statements: Do They Have a Future?  CGA Research Center, University of Ottawa.

  • Don R. Hansen, Maryanne M. Mowen, Nabil S. Elias, and David W. Senkow.  1995.  Management Accounting.  Canadian Edition.  Nelson Canada.

  • Don R. Hansen, Maryanne M. Mowen, Nabil S. Elias, and David W. Senkow.  1995.  Cost Management.  Canadian Edition.  Nelson Canada.

  • Nabil Elias.  1994.  Environmental Issues in Accounting.  Published in M. Ibrahim, Book of Readings on Accounting Theory.

  • Nabil Elias.  1982. Research and Standard Setting in Financial Accounting: Discussant’s Comments.  In Basu, Sanjoy and J. Alex Milburn, editors. Research to Support Standard Setting in Financial Accounting: A Canadian Perspective.  The Clarkson Gordon Foundation, pp. 203‑208.

  • Nabil Elias.  1975.  Management Processes and Problems.  First Edition, Lesson Notes (1‑10), The Society of Management Accountants of Canada.

  • Nabil Elias.  1974.  Elias’ Experimental Study of the Effects of Human Asset Statements on the Investment Decision.  In Eric Flamholtz. Human Resource Accounting.   Dickenson Publishing Company, pp. 340‑356.

  • Nabil Elias and Marc Epstein, Eds.  1974.  Social Accounting.  A book of Readings, mimeographed, University of Manitoba.  

  • Richard Juralewicz, Nabil Elias, John Newstrom, Gregory Schuster, Harry Smith, and Richard Taylor.  1972.  Elements of Organizational Behavior: Theory, Models and Applications. University of Puerto‑Rico Press.

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Publications in Refereed Journals

  • Elias, Nabil & Jennifer Bremer.  2007.  Corporate Governance in Developing Economies – the Case of Egypt.  International Journal of Business Governance and Ethics (IJBGE).

  • Elias, Nabil & William W. Notz. 2007.  The Effects of Organizational Culture on Budgetary Conflict: Integrative versus Distributive Conflict Resolution, Advances in Management Accounting, Volume 16.

  • Nabil Elias and Andrew Wright. 2006.  Using Knowledge Management Systems to Manage Knowledge Resource Risks, Advances in Management Accounting, Volume 15.

  • Nabil Elias.  1993.  Discussion of “Strategic Financial Disclosure: Evidence from Labor Negotiations”, Contemporary Accounting Research, Spring, pp. 551-558.

  • Nabil Elias.  1990.  The Effects of Financial Information Symmetry on Conflict Resolution: An Experiment in the Context of Labor Negotiations.  The Accounting Review, July, pp. 606-623.  (This paper was selected as the basis for the first Research Forum in The Accounting Review)

  • Nabil Elias. 1976.  Behavioral Impact of Human Resource Accounting.  Management Accounting, February, pp. 43‑45.

  • Nabil Elias and Marc Epstein.  1975.  Dimensions of Corporate Social Reporting.  Management Accounting, March, pp. 36‑40.

  • Nabil Elias.  1972.  The Effects of Human Asset Statements on the Investment Decision: An Experiment.  Empirical Research in Accounting: Selected Studies, Supplement to Journal of Accounting Research, Volume 10, pp. 215‑233.

  • Nabil Elias.  1972.  Summary of Discussion by William C. Pyle of ‘The Effects of Human Asset Statements on the Investment Decision’ and a Reply. Empirical Research in Accounting: Selected Studies, Supplement to Journal of Accounting Research, Volume 10, pp. 234‑240.

  • Nabil Elias.  1971.  Some Aspects of Human Resource Accounting.  Cost and Management (now CMA Magazine), November‑December, pp. 38‑43.

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Papers Published in Proceedings of Refereed Conferences

  • Nabil Elias and William Notz.  1996.  The Effects of Organizational Culture on Budgetary Conflict.  Presented at the American Accounting Association Annual Conference, Chicago, Illinois, August 14-17, Collected Abstracts 1996.

  • Nabil Elias.  1992.  Environmental Matters: What Should We Expect From Accounting? An Overview.  Presented at the Canadian Academic Accounting Association Conference on Accounting and the Environment, Montréal, PQ, October 1-3, and abstract published in Conference Proceedings.

  • Nabil Elias and Mohamed Ibrahim.  1992.  Entrapment, Sunk Cost, and Marginal Analysis: An Identification of Issues.  Presented at the 15th Annual Congress of the European Accounting Association, Madrid, Spain, April 22-24, European Accounting Proceedings 1992, European Accounting Association, 1992.

  • Nabil Elias and Mahmoud Ezzamel.  1990.  Financial Information Asymmetry and Union Demands: The Effects of Final Offer Arbitration.  Presented at the Thirteenth Annual Congress of the European Accounting Association, Budapest, Hungary, April 17-20, European Accounting Proceedings 1990, European Accounting Association, Association of Hungarian Auditors.

  • Nabil Elias. 1988.  The Effects of Financial Information Symmetry on Conflict Resolution.  Paper presented at the American Accounting Association Meetings, Orlando, Florida, August 14‑17, Collected Abstracts 1988.

  • Nabil Elias and Mahmoud Ezzamel.  1988.  The Effects of Disclosure, Profitability, Arbitration and Distributive Justice on Union Demands and Expectations. Prepared for presentation at the Eleventh Congress of the European Accounting Association, Université de Nice, France, April 26‑29, European Accounting Proceedings 1988.

  • Nabil Elias.  1987.  The Effects of Budget Disclosures on Union Demands and Expectations: A German Experiment.  Accepted for presentation at the Tenth Congress of the European Accounting Association, London School of Economics, England, March 23‑25, European Accounting Proceedings 1987.

  • Nabil Elias.  1986.  The Role of Financial Information in Conflict Situations: An Experi­ment in the Context of Labor Negotiations.  Presented at the Ninth Congress of the European Accounting Association, Stockholm, Sweden, March 23‑26, European Accounting Proceedings 1986.

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Papers Presented or Accepted for Presentation at Refereed Conferences

  • Elias, Nabil and Jennifer Bremer.  2007. Corporate Governance in Developing Economies – the Case of Egypt.  Presented at the McMaster World Congress on Corporate Governance, January.

  • Nabil Elias and Natalia Nikolaevitch.  1996.  Managing Intellectual Capital: A Management Accounting Perspective.  Prepared for presentation at the Third International IFSAM Conference, Paris, France, July.

  • Nabil Elias and William Notz.  1995.  The Effects of Organizational Culture on Budgetary Conflict: A Laboratory Experiment.  Presented at the Canadian Academic Accounting Association Annual Conference, Montreal, Quebec, June.

  • Nabil Elias, William Notz, Frederick Starke, and John Atwell.  1994.  Integrative Conflict Resolution in Budget Allocations.  Presented at the 17th Annual Congress of the European Accounting Association, Venice, Italy, April.

  • Nabil Elias.  1993.  Environmental Issues in Accounting.  Paper prepared for presentation at the 16th Annual Congress of the European Accounting Association, Turku, Finland, April.

  • Nabil Elias.  1972.  Human Resources Measurement and Socio‑Psychological Variables.  Presented at the 56th Annual Meetings of the American Accounting Association, Salt Lake City, August.

  • Nabil Elias and Vedanand.  1972.  A Behavioral Profile of Management Decision‑Makers: Accounting and Marketing Executives.  Presented at the XIX International Meeting of the Institute of Management Sciences (TIMS), Houston, Texas, April.

  • Nabil Elias and Vedanand.  1972.  A Behavioral Profile of the Canadian Executive.  Presented at the Annual Convention of the Canadian Association of Schools of Business (ASAC), Montreal, June.

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Papers in Progress

  • Elias, Nabil.  2007. Does Research Matter and to Whom? Invited submission in Why Research Matter, Alan Rauch, Editor, Catawba Press. Under Review.

  • Nabil Elias and Dan Hill, Customer Profitability Management, Statement of Management Accounting. Forthcoming.  Expected completion July 2009.

  • Nabil Elias and Alan Blankley. The Effects of Ownership Concentration on Executive Compensation, Financial Performance, and Corporate Governance. Project is at an early stage. Expected completion September 2009.

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Published Research Reports

  • Study Group on Full Cost Accounting from an Environmental Perspective. 1997.  Full Cost Accounting from an Environmental Perspective: A Research Report. The Canadian Institute of Chartered Accountants, in association with the Society of Management Accountants of Canada.

  • Study Group on Environmental Performance Reporting.  1994.  Reporting on Environmental Performance: A Research Report.  The Canadian Institute of Chartered Accountants, in association with the Canadian Standards Association, the Financial Executives Institute of Canada, and the International Institute for Sustainable Development.  Also Reporting on Environmental Performance: Summary Report is a companion document published at the same time.

  • Study Group on Environmental Performance Reporting.  1993.  Reporting on Environmental Performance: A Discussion Paper.  The Canadian Institute of Chartered Accountants, in association with the Canadian Standards Association, the Financial Executives Institute of Canada, and the International Institute for Sustainable Development. 

  • Robert Jensen, Floyd Beams, Neil Churchill, Steven Dilley, Nabil Elias and Marc Epstein.  1975. Report of the Committee on the Measurement of Social Costs.  The Accounting Review, Supplement, pp. 50‑89. 

  • William Bruns, Nabil Elias, Eric Flamholtz, Baruch Lev, John Grant Rhode and Gerald Ross.  1974.  Report of the Committee on Accounting for Human Resources. The Accounting Review, Supplement, pp. 114‑124.

  • Roger Hermanson, Lee Brummet, Nabil Elias, Eric Flamholtz, Robert Irish, Carl Kretschmar, Gary Luoma, Joshua Ronen, and Michael Vertigan.  1973.  Report of the Committee on Human Resource Accounting.  The Accounting Review, Supplement, pp. 168‑185.  (Reprinted in: Anton, Firmin and Grove, Contemporary Issues in Cost Accounting.  Third Edition, Houghton Mifflin Company, 1978.)

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Book Reviews

  • Nabil Elias.  1987.  V. Zimmerman’s Managerial Accounting: An Analysis of Current International Applications.  Urbana: Center for International Education and Research in Accounting, 1984.  The Accounting Review, January 1987, pp. 244‑245.

  • Nabil Elias. 1977.  Anthony Hopwood’s Accounting and Human Behavior. Prentice‑Hall, 1976.  The Accounting Review, October 1977, pp. 999‑1000.

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Invited Session Presentations

  • Nabil Elias. 2002.  The Role of Management Accounting in Turbulent Times, IMA Charlotte Chapter, Charlotte, NC, September.

  • Nabil Elias. 2001.  The Balanced Scorecard.  Annual Meeting of the Financial Executives Institute – Manitoba Chapter, January.

  • Nabil Elias.  1999.  Environmental Accounting:  The Accounting Profession’s Environmental Scorecard.  Presentation at the Environmental Accounting Symposium, University of Ottawa – CGA Research Center, Ottawa, October.

  • Nabil Elias.  1999.  Activity-Based Costing and Activity-Based Management.  Presentation at the Annual Dinner of the Financial Executives Institute - Manitoba Chapter, March.

  • Nabil Elias.  1997. Managing and Reporting for Sustainable Development.  Invited Professional Development Full-Day Workshop Leader, CGA-Alberta Annual Conference, Calgary, Alberta, November.  

  • Nabil Elias.  1996.  Environmental Management Accounting.  Presentation at the CMA-University of Calgary Conference on Environmental Accounting, Lake Louise, Alberta, May.

  • Nabil Elias.  1995.  Financial Reporting in the Twenty-First Century.   Presentation at the Future of Financial Reporting Symposium, University of Ottawa - CGA Research Center, Ottawa, November.

  • Nabil Elias.  1993.  Current Developments in Accounting Education.  Presentation at HEC, France, January.

  • Nabil Elias.  1993.  Current Developments in Accounting Education.  Presentation at ESCP, France, March.

  • Nabil Elias.  1993.  Current Developments in Accounting Research.  Presentation at ESCP, France, March.

  • Nabil Elias.  1990.  Development of the Negotiation Paradigm in Accounting Research.  Presentation at the Ernst & Young Seminar Series, Université Laval, April.

  • Nabil Elias.  1990.  Development of the Negotiation Paradigm in Accounting Research.  Presentation at the University of Calgary, March.

  • Nabil Elias.  1989.  New Developments in GAAP.  Presentation to the Financial Management Institute of Canada, Winnipeg, Manitoba, November.

  • Nabil Elias.  1987.  Discussant.  Robert Chenhall and Deigan Morris.  The Effect of Sponsorship Bias and Cognitive Style on Allocation Decisions. Annual Meeting of the American Accounting Association, Cincinnati, Ohio, August.

  • Nabil Elias.  1986.  A Comparison Between French and North American Financial Accounting.  Presentation at the HEC Annual Accounting Symposium, France, June.

  • Nabil Elias.  1986.  A Comparison Between German and North American Financial Accounting.  Presentation at Bielefeld University, Germany, May.

  • Nabil Elias.  1980.  Management Control for Social Services.  Presentation to the Administrative Group at the International Congress of Rehabilitation International, Winnipeg, Manitoba, June.

  • Nabil Elias and Michel Legault.  1979.  The Effects of Replacement Cost Disclosures on Stock Returns.  The Associates’ Workshop, University of Western Ontario, summer.

  • Nabil Elias.  1979.  Current Value Accounting and the Information Content of Replacement Cost Disclosures.  Presentation at the Clarkson Gordon Lecture Series, McGill University, Montreal, January.

  • Nabil Elias.  1978.  Human Resource Accounting Research.  Presentation at Université Laval, Quebec, October.

  • Nabil Elias.  1975.  Discussant.  Ross Denham.   A Different Perspective on Accounting for Translation Losses and Gains.  The Clarkson Gordon Foundation, Financial Accounting Workshop, York University, May. 

  • Nabil Elias.  1974.  Social Reporting in Canada.  Presentation at the opening plenary session at the Annual Conference of the Canadian Institute of Chartered Accountants, Saskatoon, September.

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Invited Panel Presentations

  • Nabil Elias.  1998.  Issues in Environmental Accounting.  Invited Plenary Panelist at the Annual National Conference of CGA-Canada, Yellowknife, Yukon, July.

  • Nabil Elias.  1996.  Research in Environmental Accounting.  Asia-Pacific Accounting Conference, Vancouver, BC, October.

  • Nabil Elias.  1996.  Environmental Accounting.  Annual BELL Conference, York University, Toronto, ON, July.

  • Nabil Elias.  1974.  Economics of the New World Order.  Association for Baha’i Studies Regional Conference, Saskatoon, May.

  • Nabil Elias.  1973.  Current Issues in Accounting for Human Resources.  The 57th Annual Meeting of the American Accounting Association, Quebec, August.

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Organized Panel Discussions

  • Nabil Elias.  1996. Organizer and Speaker.  Accounting For Environmental Costs.  The Canadian Academic Accounting Association Annual Conference, Montreal, May.

  • Nabil Elias.  1995. Plenary Session Organizer and Moderator.  GAAP and the Credibility of the Accounting Profession, Canadian Academic Accounting Association Plenary Session, Annual Conference, June.

  • Nabil Elias.  1991.  Opening Plenary Session Chair.  Useable Knowledge: Ethics and Accounting Education, (Abraham Briloff, Ross Skinner, and Morley Lemon), Canadian Academic Accounting Association Annual Conference, Kingston, Ontario, June.

  • Nabil Elias.  1989.  Moderator.  Emerging Frontiers of Management Accounting.  The Society of Management Accountants of Canada Annual Symposium, in conjunction with the Canadian Academic Accounting Association Annual Conference, Ste. Foy, Quebec, June.  Reported in CMA Magazine, July 1989.

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Discussant

  • Nabil Elias. 2007. Bjorn Jorgensen & Naomi Soderstrom, Environmental Disclosure within Legal and Accounting Contexts: An International Perspective. AAA – International Accounting Section Midyear Conference, Charleston, S.C., February.

  • Nabil Elias. 2007. Ole-Kristian Hope & Wayne B. Thomas, Managerial Empire Building and Firm Disclosure. AAA – International Accounting Section Midyear Conference, Charleston, S.C., February.

  • Nabil Elias, 2002.  Discussant.  Management Accounting Session, the American Accounting Association Annual Meeting, San Antonio, Texas, August.

  • Nabil Elias.  1991.  Discussant.  Gibbins, Richardson, and Waterhouse, Strategic Financial Disclosure: Evidence from Labor Negotiations.  Contemporary Accounting Research Conference, November.

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Moderator

  • Nabil Elias, 2004.  Moderator.  Performance Evaluation Session, Accounting Behavior & Organizations Conference, American Accounting Association, Chicago, Illinois, October.

Other

  • Nabil Elias.  Designing Corporate Environmental Strategies.  Printed in The Business of Being Green, a CMA advertising supplement to Canadian Business, January 1996.

Research Grants

  • CGA Foundation, Environmental Management and Reporting. (1995-1998)

  • Social Sciences and Humanities Research Council, Financial Information and Conflict Resolution. (1992-1997)

  • UM-SSHRC, $4,950 one-year joint grant (with Notz) Integrative Conflict Resolution. (1992-1993)

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Editorial & Review Activities
Member of editorial boards of

  • Journal of International Accounting Research, 2004 - present

  • Advances in Management Accounting, 1993 - present

  • Journal of Knowledge Management Practice (previously known as Journal of Systemic Knowledge Management), 1997 – present

  • Strategic Finance, 2006 – present

  • Management Accounting Quarterly, 2006 - present

  • Asia-Pacific Accounting, 1995 - 2001

  • Accounting & Business Research, 1995 - 1999

  • Cost & Management (now CMA Magazine), 1971 – 1982

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Reviewed papers for several journals

  • Contemporary Accounting Research

  • The Accounting Review

  • Journal of International Accounting Research

  • Advances in Management Accounting

  • Advances in International Accounting

  • Issues in Accounting Education

  • Journal of Knowledge Management Practice

  • Asia-Pacific Accounting

  • Accounting and Business Research

  • Contemporary Accounting Practice

  • The Academy of Management

  • The Canadian Journal of Administrative Sciences

  • The Canadian Journal of Higher Education

  • CMA Magazine

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Reviewed papers for several recent conferences including

  • CAAA 2008 Annual Meeting. 4 papers

  • AAA – International Accounting Section 2007 Midyear Conference. 3 papers

  • AAA – Accounting Behavior and Organizations Section 2004 Research Conference. 1 paper.

  • AAA – International Accounting Section 2004 Midyear Conference. 2 papers

  • CAR 2003 Annual Conference. 1 paper.

  • AAA – Accounting Behavior and Organizations Section 2003 Research Conference. 2 papers.

  • AAA 2003 Annual Meeting. 1 paper.

  • AAA 2002 Annual Meeting. 2 papers.

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Reviewed papers for several conferences including

  • American Accounting Association - International Section

  • American Accounting Association - Management Accounting Section

  • American Accounting Association - Financial Reporting Section

  • Canadian Academic Accounting Association

  • International Academy of Business Administration

Reviewed numerous manuscripts or research proposals for

  • Social Sciences and Humanities Research Council of Canada (SSHRC), most recently 2006.

  • The Canadian Institute of Chartered Accountants

  • The Society of Management Accountants of Canada

  • The Certified General Accountants Association of Canada

  • Center for International Business Studies (University of Manitoba)

Membership in Research Centers
 

  • Member, CGA Accounting Research Center, University of Ottawa, 1993-2002.

  • Associate Member, Social & Environmental Accounting Research Center, University of St. Andrews, Scotland 1996 - 2007.

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