Regina Anctil

Associate Professor, Accounting

rmanctil@stthomas.edu

(651) 962-4237

Minneapolis Campus
1000 LaSalle Ave
Terrence Murphy Hall 443G
Minneapolis, MN 55403

Ph.D., Accounting, University of Minnesota
M.B.A., Accounting & Finance, University of Oregon
B.A., English, University of Oregon

See my articles and publications

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.

Fall 2014 Courses
Fall 2014 Courses
Crs - Sec Title Days Time Location
ACCT 312 - 01 Intermediate Accounting II - T - R - - - 0800 - 0940 MCH 109
Description of course Intermediate Accounting II : CRN: 42634
A continuation of ACCT 311. A study is made of the remaining balance sheet accounts with special emphasis on the capital structure of corporations. In addition complex accounting matters such as tax allocation, pension applications, lease capitalization and current value accounting concepts are reviewed. Prerequisites: A minimum grade of C- in ACCT 311; FINC 321 (make be taken concurrently); CISC 200 (applies to students under the 2012-14 catalog or later).

Schedule Details

Location Time Day(s)
ACCT 312 - 02 Intermediate Accounting II - T - R - - - 0955 - 1135 MCH 109
Description of course Intermediate Accounting II : CRN: 42635
A continuation of ACCT 311. A study is made of the remaining balance sheet accounts with special emphasis on the capital structure of corporations. In addition complex accounting matters such as tax allocation, pension applications, lease capitalization and current value accounting concepts are reviewed. Prerequisites: A minimum grade of C- in ACCT 311; FINC 321 (make be taken concurrently); CISC 200 (applies to students under the 2012-14 catalog or later).

Schedule Details

Location Time Day(s)
ACCT 702 - 201 Intermediate Accounting II - T - - - - - 1800 - 2100 SCH 314
Description of course Intermediate Accounting II : CRN: 42654
This course follows ACCT701 and continues the study of generally accepted accounting principles. The emphasis is on non-current assets, liabilities and owners' equity. Specialized accounting topics such as present value, earnings per share, pensions, leases, accounting changes and income tax accounting are covered. Prerequisite: Standard core courses and ACCT701

Schedule Details

Location Time Day(s)
J-Term 2015 Courses
J-Term 2015 Courses
Crs - Sec Title Days Time Location
Spring 2015 Courses
Spring 2015 Courses
Crs - Sec Title Days Time Location
ACCT 215 - 01 Managerial Accounting M - W - - - - 0915 - 1055
Description of course Managerial Accounting : CRN: 21868
This course is designed to give students an understanding of how accounting and business information is used in planning, budgeting, decision-making, and performance evaluation. Prerequisite: ACCT 210

Schedule Details

Location Time Day(s)
ACCT 215 - 02 Managerial Accounting M - W - - - - 1115 - 1255
Description of course Managerial Accounting : CRN: 21869
This course is designed to give students an understanding of how accounting and business information is used in planning, budgeting, decision-making, and performance evaluation. Prerequisite: ACCT 210

Schedule Details

Location Time Day(s)
Academic and Professional Positions
  • Associate Professor, University of St. Thomas - Opus College of Business, St Paul / Minneapolis (2011 - present)
  • Assistant Professor, University of St. Thomas - Opus College of Business, St. Paul / Mpls (2005 - 2011)
  • Assistant Professor, University of Minnesota - Carlson School of Management, Minneapolis (1999 - 2005)
  • Assistant Professor, University of California - Haas School of Business, Berkeley (1993 - 1999)
  • Tax Accountant, Arthur Andersen & Company, Portland (1985 - 1987)

Professional Memberships
  • American Accounting Association
  • Institute of Management Accountants

Professional Service
  • Contemporary Accounting Research, Reviewer
  • Journal of Political Economy, Reviewer
  • Review of Accounting Studies, Reviewer
  • AAA - American Accounting Association, Reviewer
  • Journal of Accounting Research, Reviewer

Major Works
  • Anctil, R. M., Dickhaut, J., Johnson, C., & Kanodia, C. (2010). Does information transparency decrease coordination failure?. Games and Economic Behavior, (70)(2), pp. 228-241
  • Anctil, R. M., Saly, P., & Borneman, M. E. (2009). Newport home: Multichannel merchandising and inventory management. Institute of Management Accountants Educational Case Journal, (2)(4), pp. 1-5
  • Anctil, R. M., & Chamberlain, S. (2005). Determinants of the time series of earnings and implications for earnings quality. Contemporary Accounting Research,
  • Anctil, R. M., Dickhaut, J., Kanodia, C., & Shapiro, B. P. (2004). Information transparency and coordination failure: Theory and experiment. Journal of Accounting Research, (42)(2), pp. 159-195
  • Anctil, R. M., & Dutta, S. (1999). Negotiated transfer pricing and divisional vs. firm-wide performance evaluation. Accounting Review, (74),
  • Anctil, R. M., Jordan, J. S., & Mukherji, A. (1998). Activity-based costing for economic value added. Review of Accounting Studies, (2), pp. 231-264
  • Anctil, R. M., Jordan, J. S., & Mukherji, A. (1998). The asymptotic optimality of residual income maximization. Review of Accounting Studies, (2), pp. 207-229
  • Anctil, R. M. (1996). Capital budgeting using residual income maximization. Review of Accounting Studies, (1), pp. 9-36
  • Anctil, R. M. (1995). Divisional vs. company-wide performance measures: The tradeoff between allocation of managerial attention and screening of talent. Journal of Accounting Research, (33),

Research Interests
  • Accounting
  • Corporate Management

Presentations
  • "The Glenridge retail development case" OCB Faculty Research Symposium, Minneapolis, Minnesota, April 01, 2013
  • "Information, supply chain flexibility and sticky costs" AAA - American Accounting Association, Anahein, California, August 01, 2008
  • "Information transparency and coordination failure: Efficiency, security, and risk dominance" American Accounting Association, San Francisco, California, August 01, 2005
  • "Information Transparency and Coordination Failure: Theory and Experiment" American Economic Asscociation, San Diego, California, January 01, 2004
  • "Information Transparency & Coordination Failure" Accounting Research Conference at Washington University, St. Louis, MO, April 01, 2003
  • "Information Transparency & Coordination Failure - Theory & Experiment" University of British Columbia, January 01, 2002
  • "Information Transparency & Coordination Failure - Theory & Experiment" University of Minnesota Accounting Research Conference2001, Minneapolis, Minneosta, March 01, 2001
  • "Negotiated Transfer Pricing and Divisional vs. Firm-Wide Performance Evaluation" AAA - American Accounting Association, San Diego, California, August 01, 1999
  • "Determinants of the Time Series of Earnings and Implications for Earnings Quality" Duke University Workshop, January 01, 1999