Lourdes White
Lourdes Ferreira White, B.S.
Associate Professor of Accounting
The Ernst & Young Chair in Accounting
Department of Accounting
Office: Business Center 453
Phone: 410.837.5090
E-mail: lwhite@ubalt.edu
- Education:
- D.B.A., Harvard University
- B.S., Getulio Vargas Foundation
- M.S., Federal University of Rio de Janeiro
Dr. White received her doctorate from Harvard University in 1989 and joined the UB faculty in 1992. Her teaching interests are in managerial accounting, management control and cost accounting. Her research focuses on performance measurement, incentives, and budgeting. In 2008 she was ranked no. 3 on the Google Scholar List.
Intellectual Contributions
Refereed Journal Articles
Bento, A. M., Bento, R. F., & White, L. F. (2013). Validating Cause-and-Effect Relationships in the Balanced Scorecard. Academy of Accounting and Financial Studies Journal. 17(3), 45-55.
Bento, R. F., White, L. F., & Zacur, S. R. (2012). The Stigma of Obesity and Discrimination in Performance Appraisal: A Theoretical Model. The International Journal of Human Resource Management. v.23 n.15(http://www.tandfonline.com/doi/abs/10.1080/09585192.2011.637073), 3196-3224.
White, L. F., & Bento, R. F. (2010). Quality Measures that Matter. Issues in Information Science and Information Technology. 7. 061-072.
Bento, A. M., & White, L. F. (2009). An Exploratory Study of Strategic Performance Measurement Systems. Advances in Management Accounting. 18. 1-26.
Schiff, A., & White, L. F. (2008). An Examination of Issues Relating to the Implementation of the Balanced Scorecard. Central Business Review. 27(2), 4-10.
White, L. F. (2008). The Use of Performance Measures and Their Outcomes. Journal of American Academy of Business, Cambridge. 13(1), 133-137.
Conference Proceedings
Bento, A. M., Bento, R. F., White, L. F., & Bento, A. F. (2013). A Study of Strategic Performance Measurement Systems: Characteristics and Outcomes. CISTI'2013 - 8ª Conferência Ibérica de Sistemas e Tecnologias de Informação.
Mertins, L., & White, L. F. (2012). The Impact of Production Variance Presentation Method on Employee's Working Behavior. Annual National Meeting of the American Accounting Association.
Mertins, L., & White, L. F. (2012). The Impact of Production Variance Presentation Method on Employee's Working Behavior. 93rd Annual Conference of the Institute of Management Accountants.
Bento, A. M., Bento, R. F., & White, L. F. (2012). Validating Cause-and-Effect Relationships in the Balanced Scorecard. 2012 Cambridge Business & Economics Conference (CBEC).
Mertins, L., & White, L. F. (2012). The Impact of Production Variance Presentation Method on Employee's Working Behavior. Mid-Atlantic Meeting of the American Accounting Association.
Bento, A. M., Bento, R. F., & White, L. F. (2010). The Business Impact of Strategic Performance Measurement Systems: Organizational, System, and Information Technology Factors.. Proceedings of the International Federation of Scholarly Associations of Management.
Bento, R. F., & White, L. F. (2010). Overweight Stigma and Incentive Pay. Oxford Business and Economics Conference.
Presentations
Bento, R. F., & White, L. F. Yes "Quality Measures that Matter," Informing Science Institute, Italy. (2010).
Contracts, Grants and Sponsored Research
White, Lourdes Ferreira(Co-Principal), Bento, Alberto M.(Co-Principal), Bento, Regina F.(Co-Principal), "Summer Reach Award" Sponsored by Merrick School and Jacob France Institute, $5000. (2010).
White, Lourdes Ferreira(Co-Principal), Bento, Alberto M.(Co-Principal), "Summer Reach Award" Sponsored by Merrick School and Jacob France Institute, $5000. (2009).
Research in Progress
"How to Best Report Production Variances" (Writing Results)
Based on survey results of MBA students and members of the Institute of Management Accountants, we compare the impact of different formats for presenting production variances on the accuracy of workers' decision making. This study explores the changing role of management accountants, from providers of financial information for managerial decision making, to those who directly influence operating decisions at lower supervisory levels in the organization. We are targeting the Journal of Corporate Accounting and Finance for this article.
"The Impact of Production Variance Presentation Method on Employees’ Working Behavior" (Writing Results)
We completed data collection and analysis and are currently preparing for submission to Advances in Accounting. This paper proposes and tests a model to explain the outcomes of three different information presentation formats. Based on cognitive fit theory, information visualization formats that best fit task characteristics are expected to lead to improved decision-making outcomes. In addition, we apply the Judgment and Decision-Making (JDM) framework (Bonner, 2008) to examine how certain factors can impact decision quality. Specifically, this study examines whether certain production variance presentation formats (percentages, dollar amounts, and schematic faces), task complexity, understanding of the presentation format, motivation, and effort increase the accuracy of a supervisor’s bonus calculation. We conduct an experiment using an interactive data visualization approach in a managerial accounting context. A total of 281 students and professionals participated in this experiment. Using regression analysis, we found that individuals mostly prefer the percentages presentation format and that the use of the percentages presentation format, a lower level of task complexity, and a better understanding of the variance presentation format, led to more accurate calculations in the experimental task.