Clinical Professor of Accounting
Office: 379 Business Building
Member of Faculty Since: 2003
Sajay Samuel has taught Management Accounting and related subjects to undergraduates, MBA's and Executives over assignments that included stints at Bucknell University and the University of Connecticut. His research published in scholarly journals aims at clarifying some of the foundational assumptions of management thought and practice. Parallel to these researches on management and accounting he also studies political philosophy and history. He has presented the early fruits of this work in France, Italy, Germany and England.
Professor Samuel is working on the political significance of administrative agencies (e.g, SEC) and professional associations (e.g, Accounting Profession) in liberal democratic polities.
Management & Cost Accounting; Strategic cost management
History of quantification; political theory
Sajay Samuel, "Beyond Economics and Ecology: the radical thought of Ivan Illich", London: Marion Boyars Publishers, 2013,
Mark Dirsmith, Mark Covaleski, Sajay Samuel, "On Being Professional in the 21st Century: an empirically informed essay", Auditing: a journal of practice and theory, 2013, forthcoming,
M. Covaleski, M. Dirsmith, S. Samuel, J. Weiss, "From the physical to the fiscal: monetizing the poor", Public Administration Review, 2014, 3, pp.1-16.
Sajay Samuel & Armond Manassian, "The rise and coming fall of International Accounting Research", Critical Perspectives on Accounting, 2014, 22, pp.608-627.
Sajay Samuel and Jean Robert, "Water runs and ought to run freely: reflections on 'scarcity' in economics", in (eds). Lyla Mehta, Limits to Scarcity,, 2014, 22, 109-126.
Sajay Samuel, Mark Covaleski, & Mark Dirsmith, "On the Eclipse of Professionalism in Accounting: an essay", Accounting, Organizations and Institutions: Essays in Honour of Anthony Hopwood, 2014, 22, pp.367-395.
Sajay Samuel & Mark Covaleski, & Mark Dirsmith, "Accounting in and for U.S. Governments and Non-Profits: a review of research and a call to further inquiry", in Handbook of Management Accounting Research v.3, 2014, 22, 1299-1322.
Sajay Samuel & Dean Bavington, "Energy and Equity in World Fisheries", The International Journal of Illich Studies, 2014, 2, pp.55-64.
Sajay Samuel, Mark Dirsmith and Barbara McElroy, "Monetized Medicine: from the physical to the fiscal", Accounting, Organizations and Society, 1/1/2005, 30/3, 249-278.
Sajay Samuel, "Accounting", Encyclopedia of Science, Technology and Ethics, 1/1/2005, MacMillian, 249-278.
Ph.D., Business Administration, Penn State University, 1995
M.S., Accounting, Penn State University, 1990
M. Comm., Finance & Banking, Bombay University, 1987
ACCTG 440, Advanced Managerment Accounting
BA521, Management Accounting (MBA, Exec-MBA)