Lindsay, Murray
Faculty
Dhillon School of Business - Accounting
- Phone
- (403) 332-4077
- m.lindsay@uleth.ca
About Me
Education
• BComm, University of Saskatchewan
• MSc, University of Saskatchewan
• PhD, Lancaster University
• FCPA, FCMA
Expertise
• Management control systems
• Cost management
• Performance management
• Performance measurement
• Total quality management and just-in-time philosophies
• Philosophy of statistical inference
• Methodology
Favourite Courses
• Management Accounting for Non-Accountants
• Management Control Systems
• Research Methods and Methodology
Teaching Philosophy
My philosophy on teaching is quite simple. First, I owe my students a duty to cover material that is both current and relevant to their careers. I constantly update material to incorporate the latest research in existing areas and/or to introduce new topics.
Second, I try to assist students in making connections between the various subject matter components and to provide the business context in which to examine or imbed the issue.
Third, I see my responsibility in the classroom as not only involving the subject matter itself, but also to develop critical thinking and communication skills (particularly writing).
Lastly, I have an expectation that students must take responsibility for their own learning. This means students will come prepared for class and be willing to share their ideas and concerns or questions. It means students are actively involved in thinking about the material rather than passively waiting to write what the professor says is important. I try to facilitate this process by sharing with them my passion for the subject matter and learning in general. It is hard to fall asleep in my class.
• BComm, University of Saskatchewan
• MSc, University of Saskatchewan
• PhD, Lancaster University
• FCPA, FCMA
Expertise
• Management control systems
• Cost management
• Performance management
• Performance measurement
• Total quality management and just-in-time philosophies
• Philosophy of statistical inference
• Methodology
Favourite Courses
• Management Accounting for Non-Accountants
• Management Control Systems
• Research Methods and Methodology
Teaching Philosophy
My philosophy on teaching is quite simple. First, I owe my students a duty to cover material that is both current and relevant to their careers. I constantly update material to incorporate the latest research in existing areas and/or to introduce new topics.
Second, I try to assist students in making connections between the various subject matter components and to provide the business context in which to examine or imbed the issue.
Third, I see my responsibility in the classroom as not only involving the subject matter itself, but also to develop critical thinking and communication skills (particularly writing).
Lastly, I have an expectation that students must take responsibility for their own learning. This means students will come prepared for class and be willing to share their ideas and concerns or questions. It means students are actively involved in thinking about the material rather than passively waiting to write what the professor says is important. I try to facilitate this process by sharing with them my passion for the subject matter and learning in general. It is hard to fall asleep in my class.
Biography
R. Murray Lindsay is the former Dean of the Faculty of Management and Professor of Accounting at the University of Lethbridge. Prior to this, he taught at Western University in the Richard Ivey School of Business and the Edwards School of Business, University of Saskatchewan.
Dr. Lindsay's current research interests in management accounting lie in several areas. He believes the development of the field requires that academic research must not only remain rigorous, but must become more relevant to practice. To this end, he is developing a comprehensive methodology focused around the case study method. As an early follower of the Beyond Budgeting movement, Dr. Lindsay continues to critically examine this model of performance management and how management control systems must change to foster employee empowerment and innovation. His research in this area has earned him an award from the International Federation of Accountants. More recently, his research has begun to examine the role of management control systems in facilitating strategic adaptation and why transformational change must be socially constructed.
Dr. Lindsay was an early advocate of the quality and just-in-time (JIT) movements and has worked with numerous organizations to implement the principles of quality and employee empowerment in both the for-profit and not-for-profit sectors. Under the professional accounting merger took place, Dr. Lindsay was been a perennial presenter in performance management in the Certified Management Accountants of Canada legacy Executive and CFO professional development programs. He was President of the Management Accounting Section of the American Accounting Association in 2013-14 and is currently a member of the editorial board of Contemporary Accounting Research.
Publications
Libby, T. and Lindsay, R.M., The Effects of Trust and Budget-Based Controls on Budget Gaming and Budget Value, Journal of Management Accounting Research (forthcoming).
Lindsay, R.M. Construct Clarity in Management Accounting (With a Specific Application to Interactive Control Systems), Accounting Perspectives 17(4), 2018, pp.555-587.
Lindsay, R.M. and G.C. Gonzalez, Improving Statistical Practice: Incorporating Power Considerations in the Design of Studies and Reporting Confidence Intervals. Routledge Companion to Behavioral Accounting Research (T. Libby and L. Thorne editors). Routledge, 2018.
Lindsay, R.M. Developing Robust Strategy for Uncertain Times: Expanding Our Concept of Management Control to Deal with Dynamic Markets. Part I: Understanding the Barriers to Strategic Adaptation. Chartered Professional Accountants of Canada, 2015. Available at: https://www.cpacanada.ca/en/business-and-accounting-resources/strategy-risk-and-governance/strategy-development-and-implementation/publications/developing-robust-strategy-parts-1-and-2
Lindsay, R.M. Developing Robust Strategy for Uncertain Times: Expanding Our Concept of Management Control to Deal with Dynamic Markets. Part I: Management Control System Design for Meeting the Challenge. Chartered Professional Accountants of Canada, 2015. . Available at: https://www.cpacanada.ca/en/business-and-accounting-resources/strategy-risk-and-governance/strategy-development-and-implementation/publications/developing-robust-strategy-parts-1-and-2
Cappelletti, L., Lindsay, R.M. and Ennajem, C. The Socio-Economic Approach to Management Control. The Socio-Economic Approach to Management Revisited: The Evolving Nature of SEAM in the 21st Century (A.F Buono and H. Savall editors). Charlotte, North Carolina: Information Age Publishing, 2015: 75-102.
Hubbard, R. and R. M Lindsay, From Significant Difference to Significant Sameness: A Proposal for a Paradigm Shift in Business Research, Journal of Business Research, 2013, 66 (9), pp.1377-1388.
Lindsay, R.M. "We must overcome the controversial relationship between management accounting research and practice: A commentary on Ken Merchant's 'Making Management accounting research more useful'," Pacific Accounting Review, 2012 Vol. 24(3), pp. 357 - 375
Libby, T., Lindsay, R.M., Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice. Management Accounting Research, 21 (March). 2010: 56-75.
Hubbard, R. and R. M Lindsay, "Why P-Values are Not a Useful Measure of Evidence in Statistical Significance Testing," Theory & Psychology 18(1) 2008: 69-88.
Lindsay, R.M. and T. Libby, Svenska Handelsbanken: Accomplishing Radical Decentralization through 'Beyond Budgeting'," Issues in Accounting Education 22 (4) 2007, pp.625-640.
Research in Progress or Under Review
Savall, S., R.M. Lindsay, V. Zardet and L. Cappelletti, "The Socio-Economic Approach to Management (SEAM): Introducing a "Positive" Postmodern Approach to Managing Radically Decentralized Organizations based on Calculating Hidden Costs and Performance"
Lindsay, R.M, The Importance and Neglect of Research on the Design of Management Control Systems to Facilitate Strategic Adaptation: Moving Forward on Simons' Theory of Interactive Control Systems
Lindsay, R.M., "Making Progress in Theory Development in Applied Management Accounting Research: Thinking of Case Studies in a Largely Unexplored Way Following From a Critical Realist Perspective"
Lindsay, R.M., "Reconsidering the Desideratum of Representativeness"
Lindsay, R.M. Construct Clarity in Management Accounting (With a Specific Application to Interactive Control Systems), Accounting Perspectives 17(4), 2018, pp.555-587.
Lindsay, R.M. and G.C. Gonzalez, Improving Statistical Practice: Incorporating Power Considerations in the Design of Studies and Reporting Confidence Intervals. Routledge Companion to Behavioral Accounting Research (T. Libby and L. Thorne editors). Routledge, 2018.
Lindsay, R.M. Developing Robust Strategy for Uncertain Times: Expanding Our Concept of Management Control to Deal with Dynamic Markets. Part I: Understanding the Barriers to Strategic Adaptation. Chartered Professional Accountants of Canada, 2015. Available at: https://www.cpacanada.ca/en/business-and-accounting-resources/strategy-risk-and-governance/strategy-development-and-implementation/publications/developing-robust-strategy-parts-1-and-2
Lindsay, R.M. Developing Robust Strategy for Uncertain Times: Expanding Our Concept of Management Control to Deal with Dynamic Markets. Part I: Management Control System Design for Meeting the Challenge. Chartered Professional Accountants of Canada, 2015. . Available at: https://www.cpacanada.ca/en/business-and-accounting-resources/strategy-risk-and-governance/strategy-development-and-implementation/publications/developing-robust-strategy-parts-1-and-2
Cappelletti, L., Lindsay, R.M. and Ennajem, C. The Socio-Economic Approach to Management Control. The Socio-Economic Approach to Management Revisited: The Evolving Nature of SEAM in the 21st Century (A.F Buono and H. Savall editors). Charlotte, North Carolina: Information Age Publishing, 2015: 75-102.
Hubbard, R. and R. M Lindsay, From Significant Difference to Significant Sameness: A Proposal for a Paradigm Shift in Business Research, Journal of Business Research, 2013, 66 (9), pp.1377-1388.
Lindsay, R.M. "We must overcome the controversial relationship between management accounting research and practice: A commentary on Ken Merchant's 'Making Management accounting research more useful'," Pacific Accounting Review, 2012 Vol. 24(3), pp. 357 - 375
Libby, T., Lindsay, R.M., Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice. Management Accounting Research, 21 (March). 2010: 56-75.
Hubbard, R. and R. M Lindsay, "Why P-Values are Not a Useful Measure of Evidence in Statistical Significance Testing," Theory & Psychology 18(1) 2008: 69-88.
Lindsay, R.M. and T. Libby, Svenska Handelsbanken: Accomplishing Radical Decentralization through 'Beyond Budgeting'," Issues in Accounting Education 22 (4) 2007, pp.625-640.
Research in Progress or Under Review
Savall, S., R.M. Lindsay, V. Zardet and L. Cappelletti, "The Socio-Economic Approach to Management (SEAM): Introducing a "Positive" Postmodern Approach to Managing Radically Decentralized Organizations based on Calculating Hidden Costs and Performance"
Lindsay, R.M, The Importance and Neglect of Research on the Design of Management Control Systems to Facilitate Strategic Adaptation: Moving Forward on Simons' Theory of Interactive Control Systems
Lindsay, R.M., "Making Progress in Theory Development in Applied Management Accounting Research: Thinking of Case Studies in a Largely Unexplored Way Following From a Critical Realist Perspective"
Lindsay, R.M., "Reconsidering the Desideratum of Representativeness"
In The Media
Video introducing the "Developing Robust Strategy for Uncertain Times: Expanding Our Concept of Management Control to Deal with Dynamic Markets" articles. Available at: https://www.cpacanada.ca/en/business-and-accounting-resources/strategy-risk-and-governance/strategy-development-and-implementation/publications/developing-robust-strategy-parts-1-and-2