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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


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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)