Mark Dirsmith

Deloitte & Touche Professor Emeritus of Accounting
Department: Accounting
Office: 354 Business Building
Phone: 814-865-1809
Fax: 814-863-8393
Member of Faculty Since: 1975


Professor Dirsmith received the Deloitte & Touche Teaching Excellence Professorship in Accounting, 1999. He was selected by the Price Waterhouse Foundation for the competitive position of Price Waterhouse Auditing Professor, 1979-1993. Professor Dirsmith is a member of Penn State's Social Thought Program. He received the University-wide George W. Atherton Award for Teaching Excellence in 2005.

Professor Dirsmith is a member of the American Accounting Association, American and Pennsylvania Institutes of CPAs, and Academy of Management. He serves as a member on editorial boards and is a manuscript reviewer for several accounting and management journals and the National Science Foundation. Professor Dirsmith has received research grants from the United Nations, National Association of Accountants, and Society of Management Accountants. He has made numerous research presentations at intenational, national and regional meetings of the American Accounting Association, the American Institute of Decision Sciences, the Academy of Management, the American Sociological Association, the Global Business and Technology Association, the International Conference on Systems Research, Information and Cybemetics, the National Association of Accountants, the Institute of Management Sciences, the Operations Research Society of America, and the Strategic Management Society, and Society for the Social Studies of Science.

Current Research

Professor Dirsmith is the author of over one hundred publications, including three monographs and over seventy journal articles in accounting, institutional conomics, organizational theory, public administration, health care administration, sociology, and strategic management journals.


Expanding boundaries of the audit function
Shifting nature and location of professional expertise
Planning and control activities within professional bureaucracies, such as public accounting firms, hospitals, and universities
Behavioral implications of internal and external information reporting practices
Organizational and societal determinants of decision making in both the profit and not-for-profit sectors


B.S., University of Illinois-Chicago Circle Campus,

M.S., Northwestern University,

Ph.D., Northwestern University,

C.P.A., Illinois,


ACCTG 403W, Auditing

BA 412H, Honors Integrated