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About Kathryn A.S. Lancaster

Research interests include teaching pedagogy,
environmental accounting and social responsibility and
enterprise planning systems and business processes.
Teaching Pedagogy
The more I read about the change in organizational structure and the criticism of the current educational system, I become more convinced that in order to prepare students for their careers, the classroom environment must reflect the work environment. I am incorporating a number of changes in the classroom, which are in part directed by the research I am doing. I have two coauthored (Kay Glasgow and Carolyn Strand) papers submitted that discuss the changes we have made in the classroom.
Environmental Accounting and Social Responsibility
As a participant in the Cal Poly Land Seminar, I will be presenting a session on stewardship and the economic incentives to protect Cal Poly's land resources.
-Determine whether investors value environmental disclosures made by firms in annual reports, Form 10-Ks, environmental reports and disclosed in firm websites.
-The impact of environmental policy on accounting information
-Further analysis on tax policy (e.g., the energy tax credits)
-Audit issues associated with environmental contingent liabilities (e.g., disclosure of underground storage tanks)
-The use of accounting information to price and regulate the use of scarce resources
-Life Cycle Analysis and sustainability issues
Enterprise planning systems and Business processes
In conjunction with the Enterprise Wide Business Processes course development, I am studying (1) the analysis and mapping of business processes, and (2) various enterprise planning applications.


Present Associate Professor, Accounting, California Polytechnic State University, San Luis Obispo

Curriculum Vitae


Honors and Awards

  • Research Award, Cal Poly State University, Accounting Area, June, 2000
  • Research Award, Cal Poly State University, Accounting Area, June, 1999
  • Research Award, Cal Poly State University, Accounting Area, June, 1998

Articles (9)

Contributions to Books (1)

Presentations (6)