Margaret (Peggy) Andersen, PhD


Professor

Accounting


Accounting/Ethics Research




OVERVIEW

Dr. Margaret Andersen’s research includes empirical studies that examine real estate investment decisions, the balanced scorecard and ethics. She has numerous publications that address corporate social responsibility. This research investigates the relationship between a corporation’s ethics, as demonstrated by its CSR, and its profitability. Happily, the research shows a positive relationship.In general, firms which engage in socially responsible actions are more profitable, ceteris paribus.

CURRENT RESEARCH
Andersen’s current research on ethics relates to the moral foundations theory (MFT) proposed by Haidt and its educational implications. The MFT posits that there are underlying commonalities (foundations) that are innate in the moral/ethical systems in all cultures. This is a paradigm shift in understanding how ethical values or morals develop. Another branch of her current research has investigated the occurrence of fraud in non-profit organizations and examined the internal controls used to mitigate that risk.

IMPACT
Dr. Andersen’s thirty-three publications appear in a wide variety of journals including academic journals (e.g., Journal of Business Ethics) and practitioner journals (e.g., Strategic Finance). She received a Distinguished Research Award from the Academy of Accounting and Financial Studies for her paper “Corporate Social and Financial Performance: A Canonical Correlation Analysis” with Lori Olsen, Central Michigan University.Her MFT publications (Journal of Business Ethics, Journal of Leadership, Accountability and Ethics and Journal of Accounting Education) apply theory to practice --- affecting business ethics in general and accounting ethics education specifically.

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