School of Business Administration : University of Vermont

University of Vermont

School of Business Administration

Susan B. Hughes, Ph.D. Associate Professor

Contact Information
Office: 314 Kalkin
Phone: 802 656-0504

Office Hours: Wednesday 1:00 - 3:30 or by appointment

Dr. Hughes is an associate professor of accounting. Prior to joining the UVM faculty in 2006, she spent 17 years teaching at Butler University in Indianapolis where she was twice elected the faculty commencement speaker by the senior class and the recipient of other teaching awards. Her research has been published in the Journal of Accounting and Public Policy, Journal of International Accounting, Auditing & Taxation, Research in Accounting Regulation, Advances in Environmental Accounting, Issues in Accounting Education, Journal of Accounting Education, Accounting Education: An International Journal, Strategic Finance, Management Accounting Quarterly, and other publications. She has presented numerous research papers at meetings of the American Accounting Association, the Institute of Management Accountants, the European Accounting Association, and other national and international accounting conferences. She taught for one semester in Auckland, New Zealand, and worked during another in Mexico City. Before her academic career, she worked in public accounting and banking.

She currently serves as a member of the American Accounting Association Council, as the Past President of the American Accounting Association Northeast Region, and a committee chair to the American Accounting Association International Accounting Section.

Since her arrival at UVM, Professor Hughes has taught BSAD 060 Principles of Financial Accounting, BSAD 061 Principles of Management Accounting, BSAD161 Intermediate Accounting I, BSAD306 Survey of Accounting, and multiple sections of BSAD395 pertaining to business analysis and consulting and the international case class. She has also advised three Honors College theses, one of which was subsequently published in Research in Accounting Regulation. She is a member of the Honors College Council, the Graduate College Executive Committee, the School of Business Graduate Studies Committee (Chair), the AQ/PQ Committee, and the ad-hoc committee on determining journal quality (Chair). She has worked closely with Associate Dean Gurdon to develop and implement the Masters of Accountancy program.

Courses Currently Taught by Susan Hughes:

Publication History

Journal Article, Academic Journal
  • Beaudoin, C.; Hughes, S. - "APT, Inc. An Application of Fair Value" (Refereed) - Issues in Accounting Education - 2014 - v. 29, no. 1, pp. 181-194 [Show/Hide Abstract]
  • Hughes, S.; Beaudoin, C.; Boedeker, R. R. - "Good Intentions at Good Grains, Inc." (Refereed) - Issues in Accounting Education - 2013 - v. 28, no. 1, pp. 115-129
  • Hughes, S.; Wood, A. L.; zz-Hodgdon, C. D. - "Bank Response to SEC Disclosure Guidance during the 2007 - 2008 U.S. Financial Crisis: Did Banks Respond by Improving Disclosures?" (Refereed) - Research in Accounting Regulation - 2011 - no. 2011, Issue 2, pp. 149-159 [Show/Hide Abstract]
  • Hughes, S.; Paulson Gjerde, K. A.; Boedeker, R. R. - "Capital Investment Decisions: Moving Beyond Traditional Financial Models" (Refereed) - Journal of Corporate Accounting and Finance - 2011 - no. March, pp. 53-61 [Show/Hide Abstract]
  • zz-Hodgdon, C. D.; Hughes, S.; Street, D. L. - "Framework-based Teaching of IFRS Judgments" (Refereed) - Accounting Education: An International Journal - 2011 - v. 20, no. 4, pp. 415-439 [Show/Hide Abstract]
  • Arel, B.; Hughes, S.; Sander, J. F. - "The personal financial reporting project: A student-based comprehensive learning project" (Refereed) - Issues in Accounting Education - 2011 - v. 26, no. 4, pp. 777-796 [Show/Hide Abstract]
  • Hughes, S.; Sander, J. F.; Snyder, J. K. - "Critical Accounting Policy and Estimate Disclosures: Company Response to the Evolving SEC Guidance" (Refereed) - Research in Accounting Regulation - 2009 - v. 21, no. 1, pp. 19-33 [View publication] [Show/Hide Abstract]
  • Gjerde, K. A.; Hughes, S. - "Racing to Success by Identifying Key Performance Drivers" (Refereed) - Journal of Corporate Accounting and Finance - 2009 - v. 20, no. 3, pp. 59-65 [View publication] [Show/Hide Abstract]
  • Hughes, S.; Sander, J. F.; Higgs, S. D.; Cullinan, C. P. - "The impact of cultural environment on entry-level auditors' abilities to perform analytical procedures" (Refereed) - Journal of International Accounting, Auditing and Taxation/Elsevier - 2009 - v. 18, no. 1, pp. 29-43 [View publication] [Show/Hide Abstract]
  • Dion, L.; Robertson, G.; Hughes, S. - "What a University Can Teach You about Choosing Capital Projects" (Refereed) - Strategic Finance - 2009 - v. XC, no. 7, pp. 39-45 [View publication] [Show/Hide Abstract]
  • Cullinan, C. P.; Hughes, S. - "The effects of expectation formation on detecting unexpected non-changes in account balances during analytical review procedures" (Refereed) - Academy of Accounting and Financial Studies - 2008 - v. 12, no. 3, pp. 85-96 [View publication] [Show/Hide Abstract]
  • Hughes, S. - "A U.S. Manager's Guide to Differences Between IFRS and U.S. GAAP" (Refereed) - Management Accounting Quarterly - 2007 - pp. 1-8 [View publication] [Show/Hide Abstract]
  • Gjerde, K. P.; Hughes, S. - "Tracking performance: When less is more" (Refereed) - Management Accounting Quarterly - 2007 - v. 9, no. 1, pp. 1-12 [View publication] [Show/Hide Abstract]
  • Hughes, S. - "Using Form 20-F reconciliations to internationalize an accounting course" (Refereed) - Journal of Accounting Education/Elsevier - 2007 - v. 25, no. 3, pp. 137-151 [View publication] [Show/Hide Abstract]
  • Hughes, S.; Caldwell, C.; Gjerde, K. P. - "Promoting investment in intangible assets" (Refereed) - Management Accounting Quarterly - 2006 - v. 7, no. Summer, pp. 1-8 [View publication] [Show/Hide Abstract]
  • Sander, J. F.; Hughes, S. - "Adjusting the inventory account when companies use LIFO: Explanation and application to distribution and chemical industries" (Refereed) - Credit and Financial Management Review - 2005 - no. Fourth Quarter, pp. 31-42 [View publication] [Show/Hide Abstract]
  • Boedeker, R. R.; Hughes, S. - "Best practices in finance: How Intel Finance uses business partnerships to supercharge results" (Refereed) - Strategic Finance - 2005 - v. 87, no. 4, October, pp. 26-33 [View publication] [Show/Hide Abstract]
  • Hughes, S.; Caldwell, C. B.; Gjerde, K. P.; Rouse, P. - "How groups produce higher-quality balanced scorecards than individuals" (Refereed) - Management Accounting Quarterly - 2005 - pp. 34-44 [Show/Hide Abstract]
  • Padgett, M. Y.; Gjerde, K. P.; Hughes, S.; Born, C. J. - "The relationship between pre-employment expectations, experiences, and the length of stay in public accounting firms" (Refereed) - Journal of Leadership & Organizational Studies - 2005 - v. 12, no. 1, pp. 82-102 [View publication] [Show/Hide Abstract]
  • Hughes, S.; Gjerde, K. P. - "Do different cost systems make a difference?" (Refereed) - Management Accounting Quarterly - 2003 - v. 5, pp. 22-30 [View publication] [Show/Hide Abstract]
  • Smith, B.; McFatridge, M.; Hughes, S. - "Pleasant Run, Inc." (Refereed) - Cases from Management Accounting Practice - 2002 - v. Vol. 17, pp. 108 - 131
  • Hughes, S.; Anderson, A.; Golden, S. - "Corporate environmental disclosures: Are they useful in determining environmental performance" (Refereed) - Journal of Accounting and Public Policy - 2001 - v. Vol. 20, no. No. 1, pp. 217-240 [View publication] [Show/Hide Abstract]
  • Hughes, S.; Sander, J. F.; Reier, J. C. - "Do environmental disclosures in US annual reports differ by environmental performance?" (Refereed) - Advances in Environmental Accounting and Management - 2000 - v. Vol. 1, pp. pp. 141 - 161
  • Hughes, S.; Corsaro, S. - "PPC, Inc., an instructional case " (Refereed) - Journal of Accounting Education - 1997 - v. 15, no. 3, pp. 345-357 [View publication] [Show/Hide Abstract]
  • Hughes, S.; Willis, D. M. - "How Quality Control Concepts Can Reduce Environmental Expenditures" (Refereed) - Journal of Cost Management - 1995 - no. Summer, pp. 15-19
  • Patterson, J. L.; Hughes, S. - "The Golsen Rule 18 years later" (Refereed) - The Tax Advisor - 1989 - no. February, pp. 122-131
Journal Article, Professional Journal
  • Boedeker, R. R.; Hughes, S. - "Best Practices in Finance: How Intel Finance uses Business Partnerships to Supercharge Results" (Refereed) - International Federation of Accountants - 2006 - v. 87, no. 4, pp. 27-34 [View publication] [Show/Hide Abstract]
  • Hughes, S.; Taylor, R. A. - "Heartland Furniture Company: Adapting to change" (Refereed) - Strategic Finance - 2004 - no. July, pp. 46- 51
  • Deloitte & Touche; Hughes, S.; Drake, P. - "Micromash." - International Accounting Standards - 2003
  • Hughes, S. - "Micromash" - International Accounting Standards - 2002
  • Hughes, S.; Fox, M. B. - "Toys in the classroom" - Business Education Forum - 1994 - no. November, pp. 32-33
Magazine/Trade Publication
  • Hughes, S. - "The importance of measurement systems" - The CPA Letter Members in Business and Industry - 2003 - no. September, pp. D3-D4
Conference Proceeding
  • Hughes, S.; Baer, M. E. - "The impact of network and system membership on metropolitan and rural hospitals in Indiana and Ohio" (Refereed) - Proceedings of the 6th Annual International Symposium - 2000
  • Hughes, S.; Main, R. S.; Grossman, P. Z. - "When bigger is truly better: differentiating economics of scale from fixed cost utilization" (Refereed) - Management Accountants Educators' Roundtables, Institute of Management Accountants - 2000
  • Li, L. X.; King, B.; Hughes, S.; Lad, L. - "Capacity choices in current health care environment" (Refereed) - Decision Sciences Institute 1999 Proceedings - 1999
  • Hughes, S.; Main, R. S. - "Company pricing policies - market-based or cost-based calculations?" (Refereed) - Management Accountants Educators' Roundtables, Institute of Management Accountants - 1999 - no. 80th Annual Conference,
  • Hughes, S. - "Cost systems: uses, benefits, and problems" (Refereed) - Management Accountants Educators' Roundtables, Institute of Management Accountants - 1998 - no. 79th Annual Conference,
  • Lad, L. J.; Hughes, S.; Howe, B. - "Taking blame or shifting blame: An empirical analysis of press release attributions in environmentally sensitive industries" (Refereed) - Proceedings of the International Association for Business and Society - 1994 - pp. 553-560
Book, Chapter in Scholarly Book-New
  • Hodgdon, C.; Hughes, S.; Street, D. L. - "Chapter 8 . Framework-Based Teaching of IFRS Judgements" (Refereed) - Routledge - 2012 - pp. 178 , [View publication]
Book, Scholarly-New
  • Hughes, S. - "The bond game; The library assignment; C&D Enterprises Exercise; Costing Exercise; Group projects to teach cost of quality; Real-life budgeting" - Great Ideas for Teaching Introductory Accounting - 1996 - pp. 76, 100, 143, 153, 161, 174 ,
  • Hughes, S. - "Comparing TOC costing and ABC Costing - Who is using them, when" - Institute of Management Accountants Annual Meeting, Practitioners' Roundtable - 1997
  • Hughes, S.; Fox, M. B. - "Using Competency-Based Learning in the Classroom" (Refereed) - American Accounting Association Annual Meeting, Peer Evaluated Cont. Prof. Ed. Course - 1997