Managerial and International Accounting. Healthcare.

Stephen Brian Salter, PhD, is Professor of Accounting at Middle Tennessee State University whose research focuses on international accounting, culture, governance, and strategic cost systems in complex organizations. His work examines how national culture, institutions, and behavioral factors influence financial reporting, professional performance, and decision-making in multinational firms. He has published more than forty refereed articles in international journals, including the Journal of International Business Studies, Management International Review, and the Journal of International Accounting Research. His current research explores emotional intelligence and auditor performance in global audit firms, cultural influences on healthcare system outcomes across OECD countries, and the development of strategic cost and control frameworks in healthcare systems.

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Dr. Salter is a Professor in the Accounting Department. Prior to joining MTSU, Dr. Salter was a Professor of Accounting and Endowed Chair for Western Hemispheric Trade at the University of Texas El Paso. He has held appointments at the University of Cincinnati and Texas A&M University. Prior to entering academia, Dr. Salter was a partner at Ernst & Young Management Consultants and worked for Canada's Bank of Montreal in Asia. He was born in Canada and grew up in Trinidad in the West Indies, where his mother's family has lived for over 200 years.

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1. Articles – Refereed Journals

   1.       Salter, S. B., Duong, H. K., & Gupta, G. (2025). Has the IASB successfully achieved its stated goals? A literature synthesis and theoretical model. Journal of Theoretical Accounting Research, 21(1) 2.       Salter, S. B., Duong, H. K., & Gupta, G. (2024). The future of national culture in accounting research. Journal of International Accounting Research, 23(2), 173-200. 3.       Duong, H. K., Kang, H., & Salter, S. B. (2022). The joint effect of internal and external governance on earnings management and firm performance. Journal of Corporate Accounting & Finance, 33(2), 68-90. 4.       Gonzalez, R., Salter, S., Taborda, R., & Janica, F. Explaining Job Performance Among Professionals at a Global Audit Firm: A Multi-Country and Multi-Office Study in Latin America. Available at SSRN 5134772. 5.       Singhvi, A., & Salter, S. Cross-Listing Firms’ Cultural Orientation: Audit Fee Premiums Through a Cultural Lens. Available at SSRN 4972933 6.       Salter, S. B., Gupta, G., Duong, H. K. (in press). "Has the IASB Successfully Achieved Its Stated Goals? A Literature Synthesis and Theoretical Model.". Journal of Theoretical Accounting Research. 7.       Duong, H. K., Kang, H., & Salter, S. B. (2022). The joint effect of internal and external governance on earnings management and firm performance. Journal of Corporate Accounting & Finance, 33(2), 68-90. 8.       Gupta, G., Salter, S. B., & Lewis, P. A. (2021). Socio-economic status, education, and national culture as the root of emotional intelligence differences: A comparison of US and Chilean MBAs. Journal of Theoretical Accounting Research, 17(2). 9.       Brody, R. G., Gupta, G., & Salter, S. B. (2020). The influence of emotional intelligence on auditor performance. Accounting and Management Information Systems, 19(3), 543-565. 10.   Gupta, G., Salter, S. B., & Lewis, P. A. (2019). Do accounting values influence accounting actions? Evidence from India and the US. Journal of Theoretical Accounting Research, 15(1). 11.   Gupta, G., Salter, S. B., & Lewis, P. A. (2019). Accounting offshoring: the role of emotional intelligence. Accounting and Management Information Systems, 18(2), 145-172. 12.   Gupta, G., & Salter, S. B. (2018). The balanced scorecard beyond adoption. Journal of International Accounting Research, 17(3), 115-134. 13.   Duong, H. K., Kang, H., & Salter, S. B. (2016). National culture and corporate governance. Journal of International Accounting Research, 15(3), 67-96. 14.   Rodriguez Jr, R. P., Salter, S. B., & Smith, L. M. (2015). An examination of the agency theory problem of earnings management: Is it an Anglo-Saxon cultural phenomenon? International Journal of Critical Accounting, 7(5-6), 487-511. 15.   Howard Dottin Lopez J.C. and Salter, S. B. (2015). Using a global simulation to enhance student learning in the MBA-level management accounting course. The Journal of Theoretical Accounting Research, 11(1), 114. 16.   Carneiro, J., Salter, S. B., & Punnett, B. J. (2015). Local responses to global challenges: Lessons from small economies. Journal of Business Research, 68(12), 2588-2592.

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1.       Salter, S. B., Duong, H. K., & Gupta, G. (2024). The future of national culture in accounting research. Journal of International Accounting Research, 23(2), 173-200. 2.       Salter, S. B., & Gupta, G. (2020). The New Gringos: The Role of Culture and Class in Emotional Intelligence in Chile. American Accounting Association Joint Mid-Year Meeting of the AIS, SET and International Sections, Tampa, FL. 3.       Salter, S. B. (2018). The Increasingly Global Scope Of The Foreign Corrupt Practices Act 4.       Salter, S. B., & Gupta, G. (2018). Emotional Intelligence and Offshoring Arrangements. AAA Annual Meeting, National Harbor, MD. 5.       Salter, S. B., Kang, H., & Duong, H. K. (2018). Corporate Governance, Earnings Management and Firm Performance: An International Comparison. AAA Annual Meeting, National Harbor, MD. Salter, S. B., Kang, H., & Duong, H. K. (2017). The Joint Effect of Investor Protection and Firm

Keynote/Plenary Address

1.       Salter, S. B. (2022, October 12). Emotional Intelligence and Auditors. NIPA Colombian Annual Firm Forum. NIPA (Colombian Institute of CPA's)/Universidad Javeriana, Universidad Javeriana, Bogota, Colombia.

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Since coming to MTSU in 2015

Articles – Refereed Journals

1. 1.       Salter, S. B., Duong, H. K., & Gupta, G. (2025). Has the IASB successfully achieved its stated goals? A literature synthesis and theoretical model. Journal of Theoretical Accounting Research, 21(1) 2.       Salter, S. B., Duong, H. K., & Gupta, G. (2024). The future of national culture in accounting research. Journal of International Accounting Research, 23(2), 173-200. 3.       Duong, H. K., Kang, H., & Salter, S. B. (2022). The joint effect of internal and external governance on earnings management and firm performance. Journal of Corporate Accounting & Finance, 33(2), 68-90. 4.       Gonzalez, R., Salter, S., Taborda, R., & Janica, F. Explaining Job Performance Among Professionals at a Global Audit Firm: A Multi-Country and Multi-Office Study in Latin America. Available at SSRN 5134772. 5.       Singhvi, A., & Salter, S. Cross-Listing Firms’ Cultural Orientation: Audit Fee Premiums Through a Cultural Lens. Available at SSRN 4972933 6.       Salter, S. B., Gupta, G., Duong, H. K. (in press). "Has the IASB Successfully Achieved Its Stated Goals? A Literature Synthesis and Theoretical Model.". Journal of Theoretical Accounting Research. 7.       Duong, H. K., Kang, H., & Salter, S. B. (2022). The joint effect of internal and external governance on earnings management and firm performance. Journal of Corporate Accounting & Finance, 33(2), 68-90. 8.       Gupta, G., Salter, S. B., & Lewis, P. A. (2021). Socio-economic status, education, and national culture as the root of emotional intelligence differences: A comparison of US and Chilean MBAs. Journal of Theoretical Accounting Research, 17(2). 9.       Brody, R. G., Gupta, G., & Salter, S. B. (2020). The influence of emotional intelligence on auditor performance. Accounting and Management Information Systems, 19(3), 543-565. 10.   Gupta, G., Salter, S. B., & Lewis, P. A. (2019). Do accounting values influence accounting actions? Evidence from India and the US. Journal of Theoretical Accounting Research, 15(1). 11.   Gupta, G., Salter, S. B., & Lewis, P. A. (2019). Accounting offshoring: the role of emotional intelligence. Accounting and Management Information Systems, 18(2), 145-172. 12.   Gupta, G., & Salter, S. B. (2018). The balanced scorecard beyond adoption. Journal of International Accounting Research, 17(3), 115-134. 13.   Duong, H. K., Kang, H., & Salter, S. B. (2016). National culture and corporate governance. Journal of International Accounting Research, 15(3), 67-96. 14.   Rodriguez Jr, R. P., Salter, S. B., & Smith, L. M. (2015). An examination of the agency theory problem of earnings management: Is it an Anglo-Saxon cultural phenomenon? International Journal of Critical Accounting, 7(5-6), 487-511. 15.   Howard Dottin Lopez J.C. and Salter, S. B. (2015). Using a global simulation to enhance student learning in the MBA-level management accounting course. The Journal of Theoretical Accounting Research, 11(1), 114. 16.   Carneiro, J., Salter, S. B., & Punnett, B. J. (2015). Local responses to global challenges: Lessons from small economies. Journal of Business Research, 68(12), 2588-2592. 17.   Salter, S. B., Kang, T., Gotti, G., & Doupnik, T. S. (2013). The role of social values, accounting values and institutions in determining accounting conservatism. Management International Review, 53, 607-632.

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Books and Chapters in Books

1.       Salter, S. B., & Duong, H. K. (2025). Behavioural Accounting Research: A Cross-Cultural Accounting Perspective. In T. Libby & L. Thorne (Eds.), Routledge Companion to Behavioral Accounting (2nd ed., pp. 571-592). Taylor and Francis.

 2. Salter, S. B. (2018). Behavioral Accounting Research: A Cross-Cultural Accounting Perspective. In T. Libby & L. Thorne (Eds.), The Routledge Companion to Behavioural Accounting Research (1st ed., pp. 438-458). Routledge: London, UK. 3.      Salter, S. B. (1998-2010). Managerial Accounting. In C. Nobles & R. Parker (Eds.), Comparative International Accounting, (5th- 9th ed.). Prentice Hall. 

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-       Cost and Control in Healthcare online course, complete with preparation of all Materials and launch of online class   2020 -       Managerial Accounting – online course, complete with preparation of all Materials and launch of online class   2017 International Financial Reporting and Controls (MACC Class) 2017

Specialist Courses

Strategic Cost and Control in Healthcare

This course examines how cost information is constructed and used within modern healthcare organizations to guide managerial decisions and organizational strategy. Integrating perspectives from managerial accounting, healthcare finance, and organizational economics, the course analyzes how payment models, regulatory environments, and technological investments shape healthcare cost structures. Using case-based learning and analytical exercises, students evaluate alternative costing systems and apply them to strategic decisions involving service-line economics, patient-level costing, and resource allocation in complex healthcare systems.  

Management Control and Financial Reporting in the Global Corporation

This course examines how multinational enterprises manage financial reporting, risk, and governance across multiple jurisdictions. It integrates international accounting, management control, and institutional analysis to explain how global firms coordinate operations while responding to differences in culture, regulation, and financial systems. Delivered through case-based discussion drawn from real multinational organizations and global audit networks, the program is suitable for MBA, executive MBA, and executive education audiences seeking a deeper understanding of financial control in complex international environments.

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