D. Paul Scarbrough teaches courses in cost and managerial accounting. He holds a PhD from Virginia Polytechnic Institute and State University, an MBA from Trinity University, and a BA form the University of Texas at El Paso.

At Goodman, Scarbrough has been a member of the undergraduate program committee, the research grant evaluation committee, and the CGA Governance Institute Board. He is also a board member and editor of the Asia-Pacific Management Accounting Association.

His prior academic appointments include Boston University and Bentley College. He has also been a Visiting Professor at Linnaeus University (Växjö, Sweden) and Waseda University (Tokyo, Japan).

Periodically, Scarbrough reviews for the Journal of Business Ethics, The Accounting Forum, Critical Perspectives in Accounting, and The Journal of Accounting and Computers.

RESEARCH AREA

SELECTED PUBLICATIONS

Journal Articles

Alpenberg, J. and Scarbrough, D. Trust and control in changing production environments, Journal of Business Research, Volume 88, July, 2018.

Alpenberg, J. and Scarbrough, D. Exploring communication practices in lean production, Journal of Business Research, Volume 69, Number 11, 2016.

Alpenberg, J., Alku, J., Rashiti, J., and Scarbrough, D. Target Costing in a Stage-Gate Design System, Asia Pacific Management Accounting Journal, Volume 11, Number 1, 2016.

Alpenberg, J. and Scarbrough, D. Dynamic Capabilities and Target Costing in Swedish Publicly Traded Companies, Asia Pacific Management Accounting Journal, Volume 8, Number 2, 2013.

Ueno, Susumu and Scarbrough, D. Paul The Locus of Decision-Delegation among Japanese Multinational Enterprises: An Empirical Study, Asia Pacific Management Accounting Journal, Volume 6, Number 2, 2011.

Sakurai, Michiharu and Scarbrough, D. Violation of Corporate Governance and Compliance Practices: The Japanese Case, Corporate Ownership and Control, Volume 5, Summer, 2007.

Abdolmohammadi, M.J., Read, W.R., and Scarbrough, P. Does selection-socialization help to explain accountant's weak ethical reasoning?, Journal of Business Ethics, January, 2003.

Raghunandan, K., Rama, D.V., and Scarborough, P. Accounting and Audit Knowledge of Canadian Audit Committees: Some Empirical Evidence, Journal of International Accounting, Auditing, and Tax, Volume 7, Number 2, 1998.

Scarbrough, P., Raghunandan, K., and Rama, D.V. Audit Committees Interaction with Internal Auditing, Accounting Horizons, Volume 12, Number 1, 1997.

Alistair, Preston, David , Cooper, Scarbrough, D., and Bob, Chilton Transformations in the Moral Code and Ethics of the U.S. Accounting Profession, 1916-1988: A Changing Narrative of Legitimation, Accounting Organizations and Society, Volume 20, Number 6, 1995.

Matsuda, Shuichi, VanderWerf, Peiter, and Scarbrough, D. A Comparison of Japanese and U. S. Firms completing Initial Public Offerings, Journal of Business Venturing, Volume 9, Number 3, 1994.

Sakurai, M. and Scarbrough, D. Managerial Significance of Activity-Based Costing and Activity-Based Cost Management, Business Review of the Senshu University, Number 59, 1994.

Scarbrough, D., McGee, Bob, and Sakurai, Michiharu Accounting for Software Costs in the US and Japan: Lessons from Differing Standards and Practices, International Journal of Accounting, Auditing and Performance Evaluation, Volume 28, 1993.

Scarbrough, D. Psychological Types and Job Satisfaction of Accountants, Journal of Psychiatric Practice, Number 25, 1993.

Scarbrough, D., Nanni, A., and Sakurai, M. Japanese management accounting practices and the effects of assembly and process automation, Management Accounting Research, Volume 2, Number 1, 1991.

Scarbrough, D., McGee, B., and Sakurai, M. Capitalization or Expense for Software: a Japanese Survey, Senshu University society, Number 50, 1990.

Books Authored

Scarbrough, D., Alpenberg, Jan K. , and Burch, John Costs, Reduction, Analysis, Measurement, Sakura House, Etobicoke, Ontario, 2008. (1046 pages).

Sakurai, M. and Scarbrough, P. Japanese Cost Management, Crisp Publications, Menlo Park, California, 1997. (93 pages).

Sakurai, Michiharu and Scarbrough, D. Integrated Cost Management, Productivity Press, Portland, Oregon, 1996. (352 pages).

Book Chapters / Sections

Scarbrough, D. and Alpenberg, Jan Från barkbröd til ciabatta – kreativitet och kontroll inom ekonomistyrning. En generationsväxlingsbok tillägnad: Lars-Göran Aidemark, Göran Andersson, Torbjörn Bredenlöw, Tomas Prenkert - Chapter: Culture and the Toyota Production System Archetype: a Preliminary Assessment. Editors: Karin Jonnergård och Rolf G. Larsson. Växjö University Press, Sweden, 2009.

Scarbrough, D. and Smith, Neil Transforming Sustainability Strategy into Action - Chapter: Section 6.3.3: “Corporate Responsibility Auditing: Assuring What Companies Say to the Public is Truthful. Editors: . Wiley-Interscience, New York, 2006.

Books Edited

Costs, Reduction, Analysis, Measurement. Scarbrough, D., Alpenberg, J., and Burch, J. (Editors). Sakura House, Etobicoke, Ontario, 2008. (990 pages).

Japanese Cost Management. Sakurai, M. and Scarbrough, D. (Editors). Crisp Publications, Menlo Park, California, 1997. (93 pages).

Conference Proceedings and Presentations

Alpenberg, J. and Scarbrough, D. Trust and control in changing production environments - Global Innovation and Knowledge Academy, Lisbon, Portugal, July, 2018.

Alpenberg, J. and Scarbrough, D. Creating Control at the Last Mile in Production - Asia-Pacific Management Accounting Association Annual Conference, Shanghai, China, 2017.

Scarbrough, D. Combining VA and ABC to Achieve Better Results - Society of American Value Engineers/Value Analysis Canada 2016 Value Summit, Niagara Falls, Ontario, 2016.

Alpenberg, J. and Scarbrough, D. Exploring communication practices in lean production - Global Innovation and Knowledge Academy, Valencia, Spain, 2016.

Scarbrough, D. and Ueno, S. Japanese Management Accounting: An Overview Of Current Methods And Practices - Asia-Pacific Management Accounting Association, Taipei, Taiwan, 2016.

Scarbrough, D. VE and Target Costing in Stage Gate Design System - Society of American Value Engineers / Value Analysis Canada 2016 Value Summit, Niagara Falls, Ontario, 2016.

Alpenberg, J. and Scarbrough, D. Lean Healthcare and Ontario Case Costing - An Examination of Strategic Change and Control System. - Canadian Academic Accounting Association, Toronto, Ontario, 2015.

Alku, A., Alpenberg, J., Scarbrough, D., and Rashiti, J. Target Costing in a Traditional Enterprise - Asia-Pacific Management Accounting Association, Bali, Indonesia, 2015.

Alpenberg, J. and Scarbrough, D. A Pivot to Lean and management control in Sweden - a comparative case study of management control in two organizations implementing Lean Production - Asia-Pacific Management Accounting Association, Bangkok, Thailand, 2014.

Akhbari, Mohammad R. , Alpenberg, Jan, Scarbrough, D. Paul, and Wennberg, Eric Target Costing as a Dynamic Capability in Swedish Publicly Traded Companies - Asia Pacific Managament Accounting Conference, Xiamen, China, Fall, 2012.

Alpenberg, J. and Scarbrough, D. Lean Healthcare and Ontario Case Costing - An examination of Strategic Change and Management Accounting Systems - Asia-Pacific Management Accounting Association, Nagoya, Japan, 2012.

Akhbari, M., Alpenberg, J., Scarbrough, D., and Wennberg, E. Target Costing as a Dynamic Capability in Swedish Publicly Traded Companies - Asia-Pacific Management Accounting Association, Xiamen, China, 2012.

Scarbrough, D. Canadian and Swedish Cost Accounting - Plenary Speaker, 8th Annual Conference, Asia-Pacific Management Accounting Association, Shah Alam, Malaysia, November, 2011.

Scarbrough, D. Your Research Career - Keynote Speaker, PhD Colloquium Asia-Pacific Management Accounting Association, Shah Alam, Malaysia, November, 2011.

Alpenberg, Jan and Scarbrough, D. Lean production practices - American Accounting Association Annual Conference, Denver, Colorado, August, 2011.

Alpenberg, Jan and Scarbrough, D. When East Meets West in the Toyota Production System - Academy of Management Annual Conference All-Academy Symposium, San Antonio, Texas, August, 2011.

Alpenberg, Jan and Scarbrough, D. An analysis of Lean Production practice - College of Business Accounting Seminar Series, Tokyo, Japan, November, 2010.

Alpenberg, Jan and Scarbrough, D. An analysis of Lean Production practice - Department of Accounting Research Seminar, Kobe, Japan, November, 2010.

Alpenberg, Jan and Scarbrough, D. Reflection and Action in Connection. - Asia-Pacific Management Accounting Association 6th Annual Forum, Taipei, Taiwan, November, 2010.

Ueno, Susumu and Scarbrough, D. The Locus of Decision-Delegation among Japanese Multinational Enterprises: An Empirical Study - Asia-Pacific Management Accounting Association 6th Annual Forum, Taipei, Taiwan, November, 2010.

Alpenberg, Jan and Scarbrough, D. An analysis of Lean Production practice. - Faculty of Business Lecture Series, Växjö, Sweden, April, 2010.

Alpenberg, Jan and Scarbrough, D. An analysis of Lean Production practice - Asia-Pacific Management Accounting Association 6th Annual Forum, Beppu, Japan, November, 2009.

Alpenberg, Jan and Scarbrough, D. Management, Culture and Production Systems - Graduate Accounting Student Seminar, Tokyo, Japan, April, 2009.

Alpenberg, Jan and Scarbrough, D. Management, Culture and Production Systems - Department of Accounting Research Seminar, Nagoya, Japan, April, 2009.

Alpenberg, Jan and Scarbrough, D. Management, Culture and Production Systems - Department of Accounting Research Seminar, Kobe, Japan, April, 2009.

Alpenberg, Jan and Scarbrough, D. Lean production and the role of employee culture - American Accounting Association Annual Conference, Las Angeles, California, August, 2008.

Alpenberg, Jan and Scarbrough, D. Lean production and the employees - Nordic Workshop in Management Control, Linkoping, Sweden, January, 2008.

Scarbrough, D. and Sakurai, Michiharu Decline of Corporate Reputation caused by Violation of Corporate Governance and Compliance: The Japanese Case - Reputation Institute Annual Conference, New York, New York, Summer, 2006.

Shome, A. and Scarbrough, D. Doing Business in the Middle East: The Case of the United Arab Emirates - 2nd Workshop on International Strategy And Cross-Cultural Management, Edinburgh, United Kingdom, September, 2004.

Scarbrough, P. and Shome, A. Relating Management Accounting to Information Systems: An Innovative Approach to the Pedagogy of Management Accounting - International Business and Economics Research, Las Vegas, Nevada, October, 2002.

Scarbrough, P. and Shome, A. Rethinking Management Accounting Education: Meeting the Challenges of the Information Age - IMA Annual Conference & Exposition, San Diego, California, June, 2002.

Scarbrough, P., Abdolmohammadi, M.J., and Read, W.J. Cognitive Style and Gender as Explanatory Variables for Auditor's Moral Reasoning - AAA National Meeting: The Fifth Annual Symposium on Ethics in Accounting, Atlanta, Georgia, August, 2000.

Scarbrough, P. and Johar, V. An Observational Analysis of Tokyo Consumerism: Opportunities for Western Business - ASAC/IFSAM Joint conference, Montreal, Quebec, July, 2000.

Scarbrough, P. and Johar, V. Tokyo Consumer Behavior - The Fifth Annual Asia-Pacific Decision Sciences Institute, Tokyo, Japan, July, 2000.

Scarbrough, P., Abdolmohammadi, M.J., and Read, W.J. Cognitive Style and Gender as Explanatory Variables for Auditors' Differential Moral Reasoning - Northeast AAA Conference, Manchester, New Hampshire, April, 2000.

Scarbrough, P. and Johar, V. Facets of Tokyo Consumer Behavior: A Field Study - Applied Business Research, Puerto Vallarta, Mexico, April, 2000.

Scarbrough, P., Abdolmohammadi, M.J., and Read, W.J. Cognitive Style and Gender as Explanatory Variables for Auditor's Moral Reasoning - AAA National Meeting: The Fourth Annual Symposium on Ethics in Accounting, San Diego, California, August, 1999.

Felton, S. and Scarbrough, P. Student Attitudes Towards a Participative Grading Scheme in an Introductory Accounting Course - 28th Annual Atlantic Schools of Business Conference, Halifax, Nova Scotia, October, 1998.

Felton, S. and Scarbrough, P. The Use of a Flexible Grading Scheme in an Introductory Accounting Course - The Administrative Sciences Association of Canada, Saskatoon, Saskatchewan, June, 1998.

Scarbrough, D. and Sakurai, M. Changes in Cost Management in a CIM Environment - Northeast AAA Conference, Binghampton, New York, 1997.

Sakurai, M. and Scarbrough, D. Changes in Cost Management in a CIM Environment - CAAA Annual Conference, St. John's, Newfoundland, 1997.

Scarbrough, D. The Code of Ethics in the Accounting Profession - The Rochester Institute of Technology Conference on Accounting Ethics, Rochester, New York, 1993.

Scarbrough, D. and Batchelder, W. Human Resource Accounting: A Synthesis - Atlantic Economic Conference, Washington, District of Columbia, 1991.