Faculty and Research

College of Business

Biography

Steve G. Sutton, Ph.D., is a Professor Emeritus in Accounting in the Kenneth G. Dixon School of Accounting at the University of Central Florida and a Research Professor in the Digaudit Group at NHH Norwegian School of Economics. He received his Ph.D. in accounting from The University of Missouri in 1987.

Professor Sutton has authored/co-authored five books, four research monographs and more than 150 articles in a broad range of accounting (e.g. The Accounting Review, Auditing: A Journal of Practice & Theory, Behavioral Research in Accounting, Journal of the American Taxation Association), information systems (e.g. MIS Quarterly, Journal of the Association for Information Systems, European Journal of Information Systems), production/operations management (e.g. Decision Sciences), and accounting information systems journals (e.g. International Journal of Accounting Information Systems, Journal of Information Systems, Journal of Emerging Technologies in Accounting). His research has been funded by grants totaling over $1.25 million from organizations such as the Institute of Internal Auditors Research Foundation, KPMG Foundation, Australian Research Council and FINRA Investor Education Foundation. His current research focuses on the impact of intelligent systems on expert decision makers and explores how we keep the human relevant in accounting and auditing decision making amidst the rapid advances of artificial intelligence.

He was the founding editor of the International Journal of Accounting Information Systems and its predecessor, Advances in Accounting Information Systems–serving over 20 years as editor. He has formerly served on the faculties of the University of Connecticut, Oklahoma State University, Texas Tech University, Bryant University, Arizona State University and the University of Calgary. He has also been a visiting Professor in various roles at the University of Melbourne, Australia National University, Monash University, University of Auckland, University of Tasmania, University of Technology Sydney and Tilburg University.

Selected Recent Publications

Sutton, S.G., V. Arnold, P.A. Collier, and S.A. Leech. 2021. Leveraging the synergies between design science and behavioral science methods. International Journal of Accounting Information Systems 43: 100536.

Hampton, C., S.G. Sutton, V. Arnold, and D. Khazanchi. 2021. Cyber supply chain risk management: Toward an understanding of the antecedents to demand for assurance. Journal of Information Systems. 35(2): 37-60.

Sutton, S.G., V. Arnold, and M. Holt. 2018. How much automation is too much? Can we keep the human relevant in professional decision-making? Journal of Emerging Technologies in Accounting 15(2): 15-25.

Holt, M., B. Lang, and S.G. Sutton. 2017. “Potential Employees’ Ethical Perceptions of Active Monitoring: The Dark Side of Data Analytics.” Journal of Information Systems (forthcoming).

Peters, M., B. Wieder, S.G. Sutton, and J. Wakefield. 2016. BI Systems Use in Performance Measurement Capabilities: Implications for Enhanced Competitive Advantage. International Journal of Accounting Information Systems 21: 1-17.

Arnold, V., T. Benford, J. Canada and S.G. Sutton. 2015, Leveraging Integrated Information Systems to Enhance Supply Chain Performance: The Enabling Role of Enterprise Risk Management. International Journal of Accounting Information Systems 19: 1-16.

Lyubimov, A., V. Arnold, and S.G. Sutton. 2013. “Perceptions of Quality, Risk, and Legal Liability Associated with Outsourcing and Offshoring Audit Procedures.” Auditing: A Journal of Practice & Theory.

Elbashir, M., P.A. Collier, and S.G. Sutton. 2011. “The Role of Organizational Absorptive Capacity in Strategic Use of Business Intelligence to Support Integrated Management Control Systems.” The Accounting Review 86(1).

Arnold, V., T. Benford, C. Hampton, and S.G. Sutton. 2010. “Competing Pressures of Risk and Absorptive Capacity Potential on Commitment and Information Sharing in Global Supply Chains.” European Journal of Information Systems 19: 134-152.

Sutton, S.G., D. Khazanchi, C. Hampton, and V. Arnold. 2008. “Risk Analysis in an Extended Enterprise Environment: Identification of Key Risk Factors in B2B E-Commerce Relationships” Journal of the Association for Information Systems 9(3-4), pp. 153-176.

Arnold, V., N. Clark, P.A. Collier, S.A. Leech, and S.G. Sutton. 2006. “The Differential Use and Effect of Knowledge-Based System Explanations in Novice and Expert Judgment Decisions” MIS Quarterly 30(1), pp. 79-97.

Khazanchi, D. and S.G. Sutton. 2001. “Electronic Commerce Assurance Services: A Framework and Implications.” Journal of the Association for Information Systems 1(11): pp. 1-54.

In the news:

  • Professor Steve Sutton was awarded the 2020 Accounting Information Systems section of the American Accounting Association’s Notable Contribution to the AIS Literature award for the co-authored paper: “The Role of Organizational Absorptive Capacity in Strategic Use of Business Intelligence to Support Integrated Management Control Systems” (w/ M. Elbashir and P. Collier).
  • Patricia Navarro-Velez received the Accounting Information Systems Section of the American Accounting Association’s 2020 Outstanding Dissertation Award for her dissertation entitled “Three Studies on Cybersecurity Disclosure and Assurance.” Professor Steve Sutton in the Dixon School of Accounting chaired the dissertation.
  • Professor Steve Sutton delivered the keynote address entitled “Management Accounting and Control Systems & Technology: Can We Keep the Human Relevant in a Technology Dominated World?” at the Asia-Pacific Management Accounting Association Annual Meeting, Doha, Qatar, November 2019.
  • Professor Steve Sutton delivered the keynote address entitled “Can We Keep the Human Relevant in Accounting Decision Making?” Nordic Accounting Conference, Copenhagen, Denmark, November 2018.
  • Professor Steve Sutton delivered the keynote address entitled “Re-thinking Enterprise Systems and Data Analytics Research: Can We Keep the Human Relevant?” at the 14th International Conference on Enterprise Systems, Accounting and Logistics, Thessaloniki, Greece, June, 2017.
  • Professor Sutton was inducted as a member of the 2016 first inductee class into the UCF Scroll and Quill Society for sustained extraordinary research and scholarly activity as a part of the UCF faculty.

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