Mary Michel

My research interests stem from my work experience in the financial services industry and my enthusiasm for teaching.  Specifically, I have published articles on the effect of accounting information on valuation of life insurers and the effect of new lease accounting standard on governments.  I have published cases emphasizing the use of financial information in analyzing the real problems of businesses and not-for-profit colleges. I have published or presented at conferences new methods of teaching topics in managerial accounting, not-for-profit accounting, governmental accounting, International Financial Reporting Standards and valuation.

Publications:

• Sanseverino, A. and M. Michel. 2023. Bribery Risk at Kundera Healthcare Supplies: An Ethical Dilemma.  IMA Educational Case Journal, Volume 16., No. 4., Art. 2,  December 2023.  The case also includes a teaching note available upon request to verified faculty members from the IMA.
• BuShell, S., González-Ramírez, J., Wilkins, B., Boliari, N., El-Hakim, M., Michel, M., & Gómez-Restrepo, C. (2020). Exploring academic collaborative opportunities between Lasallian colleges and their potential impact. AXIS Journal of Lasallian Higher Education.

• Farrelly, A. L., Michel, M., Sheridan, P. and Giglio, G. 2018. “A Faculty-Student Curriculum Mapping Process for the Uniform CPA Exam Blueprints,” Academy of Business Research, Volume II: 64-82.

• Michel, M., “GASB Proposes Recognizing More Leased Assets and Liabilities,” The CPA Journal, April 2017: 58-63.

• Michel, M., Farrelly, A. and Basoglu, B. 2013. “Enriching Undergraduate Managerial Accounting with a Brief Budget Simulation Game,” Journal of Business and Educational Leadership, Volume 4, No. 1: 139-147.
• Michel, M. and J. L. Rovenpor. 2012. “New York Life Insurance Company:  Adjusting the Portfolio to Market Conditions,” Case Research Journal, Volume 32, Issue 3: 107-144. (We also published a 24 page Instructor’s Manual available to those who adopt the case). It is also available through the Harvard Business Publishing. 
• Walp, R, Ulema, M. and Michel, M. 2009. “Economic Engineering For Improving Access To Worldwide Telecommunications Network,” IEEE Communications Magazine, November 2009: 180-185
• Rovenpor, JL & Michel, M. 2009. "JetBlue Airways: A Cadre of New Managers Takes Control." In Crafting and Executing Strategy, 17th edition, A.Thompson, A Strickland and J Gamble (editors). McGraw-Hill.
• Michel, M. 2006 “ A Comparison of the U.S. GAAP Reconciliations of Non-U.S. Stock Life Insurers before and after Adoption of International Financial Reporting Standards,” Journal of Business and Behavioral Sciences, Fall 2006: 124-140.
• Michel, M. 2000. “Earnings, Historical Cost Book Values and Fair Value Disclosures in the Valuation of Stock Life Insurance Companies,” In The Fair Value of Insurance Business, edited by Irwin T. Vanderhoof and Edward I. Altman. London: Kluwer Academic Publishers.

Other Intellectual Contributions:

• Michel, M. 2019, “Benchmark Ratio Analysis Using One’s Own College: A Service-Learning Project for the Governmental and Not-For-Profit Accounting Course,” available at https://www.nxtbook.com/nxtbooks/aicpa/curriculumresource/index.php?stdata=sid%3A97430b2d49cc1f3ce22bcd2c43cf21db#/p/4. Honorable Mention for 2019 Mark Chain/FSA award for Graduate Teaching.

• “Giving Back – Engaging Students through Service Learning,” with Patricia Johnson, Center for Teaching and Learning in Accounting (CTLA) Poster Session, American Accounting Association conference, NY, NY, August 2017.

• “Is More Change Better? Proposed Accounting for Insurance Contracts in IFRS versus GAAP,” Academy of Business Research Conference, New Orleans, LA, March 2017.
• “An Integral Graduate Course In Financial Statement Analysis And Security Valuation For Five-Year MBA Or MS Accounting Programs,” Effective Learning Strategies Poster Session, American Accounting Association conference, August 2013 (nominated for Mark Chain/FSA Innovation in Graduate Teaching Award)
• “An IFRS Project for the Advanced Accounting Course,” Effective Learning Strategies Poster Session, American Accounting Association conference, August 2010 (nominated for Grant Thornton/AAA Innovation in Junior and Senior-Level Teaching Award)
• Michel, M. 2006. “Financial Accounting Standards Board,” and “Generally Accepted Accounting Principles,” In Encyclopedia of American Business History, edited by Charles R. Geisst. Facts on File.
• Michel, M. 2000 (revised 2007). “North American Industry Classification System,” In Encyclopedia of Business and Finance, edited by Burton S. Kaliski. Farmington Hills, MI: Gale Group, Macmillan Publishing.

Memberships:

• American Accounting Association-Governmental and Nonprofit, International, Management Accounting, and Teaching and Curriculum Sections
• New York State Society of Certified Public Accountants 
• American Institute of Certified Public Accountants
• IMA (Institute of Management Accounting)
• International Association for Accounting Education and Research

• Assistant Vice President.  Scudder, Stevens & Clark Investment Counsel, New York, NY. Assistant Vice President/Senior Business Analyst, Finance Division January 1988-July 1990.

• Assistant Manager. Chemical Bank, New York, NY. Assistant Manager, Management Reporting and Analysis. May 1986-December 1987.