Martin Persson

Assistant Professor of Accountancy

Contact

396 Wohlers Hall

1206 S Sixth St

Champaign, IL 61820

217-300-8547

mpersson@illinois.edu

Listings

Educational Background

Ph.D., Accounting, Royal Holloway, University of London, 2013
M.Sc., Accounting, Organizations and Institutions, London School of Economics and Political Science, 2010
B.Sc., Accounting, Jacksonville University, 2008

Positions Held

Assistant Professor of Accountancy, University of Illinois at Urbana-Champaign, 2019 to present
Assistant Professor of Managerial Accounting and Control, Ivey Business School, Western University, 2014-2019

Recent Publications

Persson, M. Forthcoming. The American Institute of Accountants’ Aptitude Testing Experiment in the 1940s: An Initiative to Increase the Supply of Able Accountants. Accounting History. link >
Persson, M., & DeMaris, E. (2023). E. Joe Demaris on the Accounting Profession and its Forgotten Mission. Accounting Historians Journal, 50 (1), 57-67. link >
Lazdowski, Y., & Persson, M. (2022). Norval Hawkins: Ford Accountant and Salesman Extraordinaire. Accounting Historians Journal, 49 (2), 59-71. link >
Graham, C., Persson, M., Radcliffe, V., & Stein, M. (2022). The State of Ohio’s Auditors, the Enumeration of Population, and the Project of Eugenics. Journal of Business Ethics, 187 (3), 565-587. link >
Moehrle, S., Persson, M., & Reynolds-Moehrle, J. (2022). Nicholas Dopuch (1929–2018): Editor, Mentor, and Harbinger of a Quantitative Accounting Research Revolution. Accounting Horizons, 36 (2), 167–177. link >
Baker, C., & Persson, M. (2021). Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory. London: Emerald Group Publishing. link >

Other Publications

Articles

Dean, G., Persson, M., & Sargiacomo, M. (2021). Frank Lewis Clarke (1933–2020): An International Journey Highlighting Conventional Accounting Solecisms. Accounting Horizons, 35 (1), 205-219. link >
Zeff, S., & Persson, M. (2020). Donald T. Nicolaisen: An Internationalist SEC Chief Accountant (1944–2019). Accounting Horizons, 34 (2), 185-191. link >
Clarke, F., Dean, G., & Persson, M. (2019). Antecedents of the international association for accounting education and research (1966-1983): A review of early initiatives to develop an international academic accounting association. Journal of International Financial Management & Accounting, 30 (2), 163-178. link >
Persson, M., & Fafatas, S. (2018). Accounting Measurements, Profit, and Loss: A Science Fiction Play in One Act by Harold C. Edey. Accounting History Review, 28 (1-2), 31-60. link >
Persson, M., Radcliffe, V., & Stein, M. (2018). Elmer G Beamer and the American Institute of Certified Public Accountants: The Pursuit of a Cognitive Standard for the Accounting Profession. Accounting History, 23 (1-2), 71-92. link >
Persson, M., & Napier, C. (2018). RJ Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s. Abacus, John Wiley & Sons Australia, Ltd Melbourne, 54 (1), 36-65. link >
Persson, M., & Napier, C. (2015). R. J. Chambers and the AICPA's Postulates and Principles Controversy: A Case of Vicarious Action. Accounting Historians Journal, 42 (2), 101-132. link >
Persson, M., Radcliffe, V., & Stein, M. (2015). Alvin R. Jennings: Managing Partner, Policy-Maker & Institute President. Accounting Historians Journal, 42 (1), 85-104. link >
Persson, M., & Napier, C. (2014). The Australian Accounting Academic in the 1950s: RJ Chambers and Networks of Accounting Research. Meditari Accountancy Research, Emerald Group Publishing Limited, 22 (1), 54-76. link >

Book Reviews

Persson, M. (2019). Understanding Mattessich and Ijiri: A Study of Accounting Thought. ( 4 ed vol. 24,). Accounting History, SAGE Publications Sage UK: London, England. link >
Persson, M. (2016). The Social Life of Money. ( 1 ed vol. 26, pp. 45-49). Accounting History Review, Routledge. link >

Books and Monographs

Persson, M. (2019). Harold Cecil Edey: A Collection of Unpublished Material from a 20th Century Accounting Reformer. London: Emerald Group Publishing. link >
Clarke, F., Dean, G., & Persson, M. (2018). Accounting Thought and Practice Reform: Ray Chambers’ Odyssey. London & New York: Routledge. link >
Persson, M. (2016). A. C. Littleton's Final Thoughts on Accounting: A Collection of Unpublished Essays. London: Emerald Group Publishing. link >

Case Studies

Persson, M. (2019). The Evolution of the Coca-Cola Company’s Financial Disclosures (Case: 9B19B004). London, ON: Ivey Publishing.
Persson, M. (2017). Tesla’s Non-GAAP Accounting Measurements: Revenue Recognition and Stock-Based Compensation (Case Study 9B17B019). London, ON: Ivey Publishing.
Persson, M., Radcliffe, V., & Stein, M. (2015). Penn West Petroleum Ltd (Case Study 9B15B007). London, ON: Ivey Publishing.

Other Publications

Persson, M. (2023). Accounting History Publications 2022. ( 1 ed vol. 33, pp. 37-52). Accounting History Review. link >
Persson, M. (2022). Accounting History Publications 2021. ( 3 ed vol. 31, pp. 335-340). Accounting History Review. link >
Persson, M. (2021). Accounting History Publications 2020. ( 1 ed vol. 31, pp. 113-120). Accounting History Review. link >
Persson, M. (2020). Accounting History Publications 2019. ( 2 ed vol. 30, pp. 243-250). Accounting History Review. link >
Persson, M. (2019). Accounting History Publications 2017. ( 1 ed vol. 29, pp. 149-157). Accounting History Review. link >
Persson, M. (2019). Accounting History Publications 2018. ( 1 ed vol. 29, pp. 141-147). Accounting History Review. link >

Honors and Awards

Voted the Most Valuable Professor (MVP) by Student Athletes, University of Illinois at Urbana-Champaign, 2023
Listed among Teachers Ranked as Excellent by their Students, University of Illinois at Urbana-Champaign, 2019, 2020, 2021, 2022, 2023
Barbara D. Merino Award for Excellence in Accounting History Publication, Academy of Accounting Historians, American Accounting Association, 2017, 2023
Emerald Literati Outstanding Author Contribution Award, Emerald Group Publishing, 2016, 2020, 2023
Thomas J. Burns Biographical Research Award, Academy of Accounting Historians, American Accounting Association, 2015, 2018, 2022
Best Paper Award, Accounting Historians Journal, 2015, 2022

Grants

Gies Research Funding Award, Gies College of Business, 2021 to present

Service

Consulting Editor, Accounting Historians Journal (AHJ), 2022 to present
Vice-President, Partnerships, Academy of Accounting Historians, American Accounting Association, 2020 to present
Member of the Nominating Committee, Academy of Accounting Historians, American Accounting Association, 2019 to present
Member of the 2019-2020 Distinguished Contributions to Accounting Literature Award Selection Committee, American Accounting Association, 2019 to present
Editorial Board Member, The International Journal of Accounting (TIJA), 2019 to present
Ad Hoc Reviewer, Accounting, Organizations and Society (AOS), 2019 to present
Ad Hoc Reviewer, Critical Perspectives on Accounting (CPA), 2018 to present
Official Bibliographer, Accounting History Review (AHR), 2018 to present
Section Liaison, Academy of Accounting Historians, American Accounting Association, 2018 to present
Ad Hoc Reviewer, European Accounting Review (EAR), 2017 to present
Ad Hoc Reviewer, Accounting and Cultures (Contabilità e Cultura Aziendale), 2017 to present
Editorial Board Member, Accounting History (AH), 2016 to present
Editorial Board Member, Accounting Historians Journal (AHJ), 2016 to present
Ad Hoc Reviewer, Accounting History Review (AHR), 2015 to present
Ad Hoc Reviewer, Accounting, Auditing & Accountability Journal (AAAJ), 2015 to present
Ad Hoc Reviewer, Journal of Applied Accounting Research (JAAR), 2014 to present
Ad Hoc Reviewer, Social and Environmental Accountability Journal (SEAJ), 2014 to present
Associate Editor, Accounting Historians Journal (AHJ), 2019-2022

Teaching Interests

Advanced financial accounting, accounting history, and case based teaching

Research Interests

My research is about the development of accounting thought, with a focus on people, ideas, and institutions from the 1900s as well as classical accounting theory and measurement issues.

Current Courses

Financial Reporting Standards (ACCY 510) Stakeholders' needs for reliable and relevant information about the performance of firms, as well as managers; economic self-interests, influence managers' selection of accounting policies and financial reporting methods. This course selectively surveys both academic research and professional standards to focus on the measurement, classification and disclosure of financial transactions. Cases, class discussion and research projects emphasize independent thinking, group processes, and communication.