Sajay Samuel
Clinical Professor
Department Accounting
Office Address 379 Business Building
Phone Number
814-865-0054
Email Address
sxs26@psu.edu
Sajay Samuel
Clinical Professor
Department Accounting
Office Address 379 Business Building
Phone Number
814-865-0054
Email Address
sxs26@psu.edu
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. In 2009, he received a Fulbright scholarship to teach and research at the American University of Beirut. His research 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, The University of Mumbai, 1987
Courses Taught
BA 595 – Internship (1)
Supervised off-campus, nongroup instruction, including field experiences, practicums, or internships. Written and oral critique of activity required.
BA 596 – Individual Studies (2)
ACCTG 404 – Managerial Acctg (3)
Accounting techniques as planning, control, and motivating devices in business and other organizations; accounting data for decision making and performance evaluation. ACCTG 404 Managerial Accounting (3) This course emphasizes the use of accounting information for internal purposes as opposed to the external disclosure focus of the financial accounting course. The cost covers the vocabulary and mechanics of cost accounting and the design of management accounting systems for planning and controlling operations, and for motivating personnel. The course integrates accounting with ideas from data analysis, decision analysis, finance, microeconomics, and operations management. The themes stressed throughout the course will be the notion that information is costly; the circumstances that necessitate cost allocation, the idea that different costs and different allocation schemes apply for different purposes; and fundamentals of incentive and compensation plans. Among the topics covered are cost behavior, cost-volume analysis, relevant costs, and the use of cost information for decision making. The course will rely on lectures and discussion of case studies.
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.
BA 811 – Financial Acct (2)
An integrative approach to the role of accounting information in managerial decision making with a focus on its uses in the implementation of a firm's strategy and on its uses in equity and credit analyses and decisions.
BA 412 – Honors Int and Res (3)
The integration of the business core into a detailed financial, strategy and market analysis of actual companies selected by student teams. B A 412H B A 412H Honors Integration and Research (2-3 credits)The purpose of this course is to assist students in developing their Schreyer Honors Thesis. It proceeds by exposing students to research conducted within the various business majors; the research conducted by prior honors students; and having student teams conduct research or contemporary businesses and industries. Typical readings include materials related to evaluating an actual company, prior Schreyer Honors theses, contemporary business articles, prior course projects and supporting academic literature. Written company analyses and oral presentations are made by the teams.
ACCTG 440 – Adv Mngmt Acctg (3)
Management accounting topics such as decision models, quantitative techniques, variance analysis, and their use in accounting. ACCTG 440 Advanced Management Accounting (3) An in-depth examination of accounting techniques used within modern organizations. The course is designed for students interested in pursuing careers in corporate accounting or financial management. The portfolio of managerial accounting procedures, including cost measurement and allocation, budgeting practices, transfer pricing, and variance analyses appropriate to an organization’s unique circumstances are derived. The student will learn to apply psychological and sociological theories of behavior to practical problems of control and to apply quantitative methods and models to managerial decision-making. Other topics covered by the course may include, financial management of working capital, long-term assets and liabilities; techniques for managing inventory; and strategic cost management including inter-organizational cost management.
BA 521 – Intro Mgr Acct (2)
ACCTG 496 – Independent Studies (3)
Creative projects, including research and design, which are supervised on an individual basis and which fall outside the scope of formal courses.
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.
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.
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.
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.
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.
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 504 – Seminar in Managerial Accounting (variable)
Accounting and the managerial processes of planning, control, and decision making.
PHIL 498B – Ivan Illich (2)
Formal courses given infrequently to explore, in depth, a comparatively narrowsubject that may be topical or of special interest.
Selected Publications
Was republished in Italian as a book chapter in: Transitare le Pandemie con Ivan Illich (eds. Gustavo Esteva & Aldo Zanchetta), Mutus Liber, Italy., March 2021.
in Japanese
Research Impact and Media Mention
Editorships
Conspiratio is neither an academic journal nor a popular magazine. Each issue of Conspiratio comprises essays, thematic articles, book reviews, and occasional translations of texts on or by Illich. All that appears in its pages typifies what Illich called “research by people”, which names disciplined studies conducted by those attempting to beautify their own lives by being less dependent, in thought and deed, on the market and the state. For this reason, research by people is open to public debate and contestation. Though conducted through the medium ofthe written word, the periodical invokes the hoped-forintimacy of con-spiration.
Ivan Illich (1926–2002), a theologian, philosopher, and historian, is best known as a trenchant social critic of the 1970s. His broad and incisive thinking shakes the foundations of such modern certainties as education, medicine, gender, the professions, and even modes of perception. Illich’s deep roots in Western culture lend a historian’s perspective to his acute critiques of the Church and other modern institutions. This series is devoted to recalling Illich’s work and thinking through his perspective for the present and the future.
Consulting Editor