Sajay Samuel

Color portrait of Sajay Samuel

Clinical Professor of Accounting

Office Address 379 Business Building
Phone Number 814-865-0054
Email Address sxs26@psu.edu

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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.

Expertise

Political Economy of the Professions; accounting theory; management accounting framework; student debt

Education

Ph D, Business Administration, The Pennsylvania State University, 1995

MS, Accounting, The Pennsylvania State University, 1990

MA, Finance & Banking, University of Mumbai, 1987

Courses Taught

BA 821 – Managerial Account (2)
Foundations in Management Accounting has two broad aims. First, it is designed to help students grasp the technical aspects of accounting for activities and processes within and between firms. Therefore, students will study methods of a) cost classification & estimation; b) cost measurement & allocation; c) profit planning; and d) evaluation and control of behavior. Second, the course emphasizes the context of managerial accounting. The firm suspends market prices that regulate behavior impersonally. Students will study how economic arrangements are organized in such non-market settings. Unlike financial accounting, the field of management accounting integrates notions from diverse fields including economics and sociology. Crucially, management accounting is situational and therefore requires and hones students' facility in both quantitative analyses and qualitative judgments.

FIN 596 – Individual Studies (Variable)
Creative projects, including nonthesis research, which are supervised on an individual basis and which fall outside the scope of formal courses.

ACCTG 440 – Advanced Management Accounting (3)
Management accounting topics such as decision models, quantitative techniques,variance analysis, and their use in accounting.

B A 521 – Introduction to Managerial Accounting (2)
Cost accounting and the design of management accounting systems for planning and controlling operations, and for motivating personnel.

B A 496 – Independent Studies (variable)
Creative projects, including research and design, which are supervised on an individual basis and which fall outside the scope of formal courses.

B A 574 – Business Research (variable)
A project paper, comparable in quality and scope of work to a graduate thesis, on problems of a company.

ACCTG 596 – Individual Studies (variable)
Creative projects, including nonthesis research, which are supervised on an individual basis and which fall outside the scope of formal courses.

ACCTG 496 – Independent Studies (variable)
Creative projects, including research and design, which are supervised on an individual basis and which fall outside the scope of formal courses.

B A 411 – Analyzing Business and Industry (3)
Prepares students to read, interpret, and analyze financial statements effectively in order to evaluate business entities and their industries.

PHIL 498B – Ivan Illich (2)
Formal courses given infrequently to explore, in depth, a comparatively narrowsubject that may be topical or of special interest.

ACCTG 404 – Managerial Accounting: Economic Perspective (4)
Accounting techniques as planning, control, and motivating devices in business and other organizations; accounting data for decision making and performance evaluation.

ACCTG 504 – Seminar in Managerial Accounting (variable)
Accounting and the managerial processes of planning, control, and decision making.

Selected Publications

Samuel S., Farage S., "A Pedestrian Thinker." International Journal of Illich Studies, vol. 6, no. 1, 2018, pp. 3-8, journals.psu.edu/illichstudies/article/view/60660, Invited.
Samuel S., "The Paradox of World Class Universities." (Cambridge Scholars Publishing), 2018, pp. 116-123, Invited.
Covaleski M., Dirsmith M., Samuel S., "Analysing/Interpreting Qualitative Data." (Routledge), 2017, Invited.
Covaleski M., Dirsmith M., Samuel S., "Social Constructionist research in Accounting: a reflection on the Accounting Profession." (Routledge), 2017, Invited.
Samuel S., "In defense of vernacular ways." (McGill Queens University Press), 2016, Invited.
Samuel S., "Dead Zones." Food Issues: An Encyclopedia, edited by Ken Albala, 2014, Invited.
Samuel S., "Gorgio Agamben." Ethics, Science, Technology & Engineering: An international resource, 2nd Ed, 2014, Invited.
Samuel S., "From the Physical to the Fiscal: monetizing the poor." Public Administration Review, vol. 3, no. 1, 2014, pp. 1-16.
Samuel S., "Beyond Economics and Ecology: The Radical Thought of Ivan Illich." (Marion Boyars), 2013.
Samuel S., Bavington D., "Fishing Biomass." Finding Animals in Art and Culture, (Penn State Press), 2012, pp. 137-150.
Samuel S., "The Complentary Nature of Reality, Peter Barab." Interdisciplinary Science Reviews, vol. 36, no. 2, 2011, pp. 203-206.
Samuel S., Manassian A., "The Rise and Coming Fall of International Accounting Research." Critical Persepctives on Accounting, vol. 22, 2011, pp. 608-627.
Samuel S., "Le Role des Professions." Espirit, no. 367, 2010, pp. 185-192.
Robert J., Samuel S., "Water Runs and Ought to Run Freely: Reflections on 'Scarcity' in Economics." The Limits to Scarcity: Contesting the Politics of Allocation, (Earthscan Publishers), 2010, pp. 109-126.
Samuel S., Bavington D., "Energy and Equity in World Fisheries." The International Journal of Illich Studies, vol. 2, no. 1, 2010, pp. 55-64.
Samuel S., "Animal Spirits: How Human Psychology Drives the Economy, and Why it Matters to the Global Economy." Contemporary Sociology, 2009, pp. 567-569.
Dirsmith M. W., Samuel S., Covaleski M., Heian J., "The Inter-Play of Power and Meta-Power in the Social Construction of 'Entrepreneurial' Professional Services Firms: A Processural Ordering Perspective." Studies in Symbolic Interaction, vol. 33, 2009, pp. 347-387.
Samuel S., Covaleski M., Dirsmith M. W., "Accounting in and for U.S. Governments and Non-Profits: A Review of Research and a Call to Further Inquiry." Handbook of Management Accounting Research, (Elsevier Science), vol. 3, 2009.
Samuel S., "How Reasonable in Scientific Reason." Ideas on the Nature of Science, (Goose Lane Press), 2009.
Dirsmith M. W., Covaleski M., Samuel S., "On the Eclipse of Professionalism in Accounting: An Essay." Accounting, Organizations and Institutions, (Oxford University Press), 2009.
Samuel S., "Utlity is Not Useful." KAN: History, Environment, Civilzation, vol. 38, 2009
in Japanese.
Samuel S., "Accounting Industry." HIstorical Encyclopedia of American Business, Pasadena: Salem Press, 2009.
Samuel S., "Securities and Exchange Commission." Historial Enclyopedia of American Business, Salem Press, 2009.
Samuel S., "From Higher Aims to Hired Hands: The Social Transformation of American Business Schools and the Unfulfilled Promise of Management as a Profession by Rakesh Khurana." Journal of Education in Business, 2009.
Samuel S., "How Reasonable is Scientific Reason." Ideas on the Nature of Science, (Goose Lane Editions), 2009, pp. 205-222.
Samuel S., "The Institutionalization of Social Welfare: A Study of Medicalizing Management by Mikael Holmqvist." Administrative Science Quarterly, 2008.
Samuel S., Dirsmith M. W., McElroy B., "Monetized Medicine: From the Physical to the Fiscal." Accounting, Organizations and Society, vol. 30, no. 3, 2005, pp. 249-278.
Samuel S., "Stained Steel: ESOPs, Meta-Power, and the Ironies of Corporate Democracy." Symbolic Interaction, vol. 27, no. 3, 2004, pp. 383-403.
Samuel S., Dirsmith M. W., Covaleski M., "Changes in the Institutional Enviroment and the Institutions of Governance: Extending the Contributions of Transaction Cost Economics Within the Management Control Literature." Accounting, Organizations and Society, vol. 28, no. 5, 2003, pp. 417-441.
Samuel S., "Flying High on Deconstruction and Reasonable Value." Journal of Economic Issues, vol. 32, no. 4, 1998, pp. 1130-1135.
Samuel S., Dirsmith M. W., Covaleski M., Heian J. B., "The Calculated and the Avowed: Techniques of Discipline and Struggles Over Identity in Big Six Public Accounting Firms." Administrative Science Quarterly, vol. 43, no. 2, 1998, pp. 292-327.
Samuel S., Dirsmith M. W., Covaleski M., "A Strategic Deconstruction of John R. Common's Regulatory Discourse." Journal of Economic Issues, vol. 31, no. 1, 1997, pp. 1-27.
Samuel S., "A conceptual framework for teaching management accounting." Journal of Accounting Education.
Covaleski M., Samuel S., "On Being professional in the 21st century: an empirically informed essay." Auditing: A Journal of Practice & Theory, vol. 34, no. 2, pp. 167-200.
Samuel S., "CCA: A new pathway for Accounting Majors." Strategic Finance, vol. August, Invited.

Research Impact and Media Mention

"http://www.ted.com/talks/sajay_samuel_how_college_loans_exploit_students_for_profit", www.ted.com, Web

Editorship

Journal of Education in Business, Editorial Board, January 2007 - Present
Consulting Editor