Shannon Leanne Charles portrait
  • Professor (Lecturer), Accounting Department
801-587-9546

Presentations

  • Shannon Leanne Charles (2015) Navigating ASU 2014-09:The New Revenue Recognition Standard. Invited Talk/Keynote, Accepted, 06/22/2015.
  • Shannon Leanne Charles, & Kip Krumwiede. (2011) The Strategic Use of Activity-based Costing. Conference Paper, Refereed, Presented, 08/2011.
  • Shannon Leanne Charles, & Kip Krumwiede. (2011) The Strategic Use of Activity-based Costing. Presentation, Presented, 04/2011.

Publications

  • Shannon Charles (2021). IMA Regional Salary Reports. Institute of Management Accountants. Practice - other, Published, 05/31/2021.
    https://www.imanet.org/career-resources/salary-inf...
  • Shannon Charles (2021). IMA 2021 Global Salary Survey Report. Strategic Finance. Vol. M2021. Practice - refereed, Published, 03/01/2021.
    https://sfmagazine.com/post-entry/march-2021-imas-...
  • Shannon Charles (2020). IMA 2020 Global Salary Survey Report. Strategic Finance. Vol. M2020, 29-39. Practice - refereed, Published, 03/02/2020.
    https://sfmagazine.com/post-entry/march-2020-imas-...
  • Shannon Charles (2019). IMA Regional Salary Reports. Institute of Management Accoutants. Practice - refereed, Published, 06/03/2019.
    https://www.imanet.org/career-resources/salary-inf...
  • Shannon Charles (2019). IMA's Global Salary Survey. Strategic FInance. Vol. M2019, 29 - 39. Practice - refereed, Published, 03/15/2019.
  • Shannon Charles & Anne Sergeant (2019). CMA Pass Rates: Schools and Success. Strategic Finance. Practice - refereed, Accepted, 03/01/2019.
  • Shannon Charles (2018). IMA Regional Salary Reports. Institute of Management Accountants. Practice - refereed, Published, 06/01/2018.
    https://www.imanet.org/career-resources/salary-inf...
  • Shannon Charles (2018). 2018 IMA Global Salary Survey. Strategic Finance. 10. Practice - refereed, Published, 03/01/2018.
    https://sfmagazine.com/post-entry/march-2018-imas-...
  • Shannon Charles & Kip Krumwiede (2016). 2015 CMA Pass Rate Performance. Strategic Finance. , 32 - 39. Practice - refereed, Published, 09/01/2016.
    http://sfmagazine.com/post-entry/september-2016-i-...
  • Charles, S. and D. Hansen, Activity-based Parsimonious Cost Systems (2014), Journal of Cost Analysis and Parametrics, Vol. 7, Number 2, pp129 - 147. Accurate product costing information is instrumental in effective decision making, especially for product related decisions, such as product mix and product emphasis. A body of literature suggests that activity-based costing plays an important role in providing accurate product costing information. However, activity-based costing systems are also more complex due to the number of cost drivers identified, compared to traditional single cost driver systems. We propose a modification to the activity-based costing system that reduces the complexity. Using the concepts of linearly independent and dependent vectors, it is shown that it is possible to identify parsimonious systems that simplify an activity-based costing system without loss of accuracy. The modification presented in this study will entice more firms to adopt an activity-based costing system and reap the benefits of increased product costing accuracy. Published, 08/2014.
  • Keumwiede, K. and Charles, S. (2014) The Use of Activity-based Costing with Competitive Strategies: Impact on Firm Performance, Advances in Mangemetn Accounting, Volume 23, pp 113-148 If the use of activity-based costing information leads to better strategic and operational decisions, firm performance should be improved by the use of activity-based costing/management (ABCM). However, prior research has found very little evidence that ABCM directly impacts firm performance. Based on a survey of U.S. firms, this study divides firms into strategy groups based on their degree of emphasis on three strategic priorities: low price, flexibility, and customer service. We find evidence of a direct impact on profit performance for companies with customer service and low-price strategies that use ABCM. Further, there is strong evidence of synergistic interactive effects on both profit and quality performance for each of the three strategic categories when ABCM is used with certain other management control practices. Published, 06/2014.
    http://www.emeraldinsight.com/doi/pdfplus/10.1108/...