Faculty & Research

Regina M. Anctil

Associate Professor : Accounting Department

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Regina Anctil has used analytical modeling and human subject experimentation to apply principles of information economics to accounting systems. Her work examines the impact of decentralized information and authority structures on coordinating decision making within investor groups and multidivisional companies. Her articles appear in Review of Accounting Studies, The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, and Games and Economic Behavior. She has also written educational cases for accounting students that focus on modeling decision problems under uncertainty, and communicating technical analysis to a management audience.

Before joining the University of St. Thomas, Anctil taught at the University of Minnesota and the University of California, Berkeley. She received her Ph.D. from the University of Minnesota after working in public accounting for Arthur Andersen and Co., and obtaining a CPA license in the state of Oregon. Anctil also has B.A. and M.B.A. degrees from the University of Oregon.


Academic Background

B.A., University of Oregon
M.B.A., University of Oregon
Ph.D., University of Minnesota

Research Specialties

  • Costing systems and decision making
  • Value-based performance measurement
  • Decentralized organizations, incentives and decision making

Current Research

  • Role of information quality in coordination problems
  • Individual decision making criteria in coordination problems
  • Role of individual verbal and numerical literacy in group coordination
  • Accounting methods and the quality of accounting information

Major Works

  • Anctil, Regina M., J. Dickhaut, C. Johnson and C. Kanodia, "Does Information Transparency Decrease Coordination Failure?" Games and Economic Behavior 70:2 (2010).
  • Anctil, Regina M., P. Jane Saly and Michael E. Borneman, "Newport Home: Multichannel Merchandising & Inventory Management," Institute of Management Accountants Educational Case Journal 2:4 (2009).
  • Anctil, Regina M. and S. Chamberlain, "Determinants of the Time Series of Earnings and Implications for Earnings Quality," Contemporary Accounting Research 22:3 (2005).
  • Anctil, Regina M., J. Dickhaut, C. Kanodia and B. Shapiro, "Information Transparency and Coordination Failure: Theory and Experiment," Journal of Accounting Research 42:2 (2004).
  • Anctil, Regina M. and S. Dutta, "Negotiated Transfer Pricing and Divisional vs. Firm-Wide Performance Evaluation," The Accounting Review 74:1 (1999): 87-104.
  • Anctil, Regina M., J.S. Jordan and A. Mukherji, "Activity-Based Costing for Economic Value Added," Review of Accounting Studies 2 (1997).
  • "Capital Budgeting Using Residual Income Maximization," Review of Accounting Studies 1:1 (1996).