Kristian Mortenson

Assistant Professor, Accounting

2115 Summit Ave
McNeely Hall 353
St. Paul, MN 55105

B.S., Accounting and Economics, Utah State University
M.S., Applied Economics, Utah State University
M.S.A., Accounting, University of Arizona
Ph.D., Accounting, University of Arizona

See publications in UST Research Online

Kristian Mortenson's work focuses on the area of behavioral accounting, which is the intersection of economics, psychology and accounting. He is interested in how people make decisions using accounting information and how those decisions often deviate from what economists would predict. He is also interested in how accounting data is used within a firm to make operating decisions. His primary teaching interests are in cost and managerial accounting.

Summer 2015 Courses
Summer 2015 Courses
Crs - Sec Title Days Time Location
Fall 2015 Courses
Fall 2015 Courses
Crs - Sec Title Days Time Location
ACCT 317 - 01 Cost Accounting M - W - - - - 1335 - 1510 MCH 232
Description of course Cost Accounting : CRN: 42856
A rigorous study is made of the elements of product costs, including job, process, standard, and variable costing systems and procedures. A managerial emphasis is added through inclusion of cost-volume-profit relationships, budgeting techniques, and other selected topics. Prerequisites: A minimum grade of C- in ACCT 215
Schedule Details
Location Time Day(s)
ACCT 317 - 02 Cost Accounting M - W - - - - 1525 - 1700 MCH 232
Description of course Cost Accounting : CRN: 42857
A rigorous study is made of the elements of product costs, including job, process, standard, and variable costing systems and procedures. A managerial emphasis is added through inclusion of cost-volume-profit relationships, budgeting techniques, and other selected topics. Prerequisites: A minimum grade of C- in ACCT 215
Schedule Details
Location Time Day(s)
ACCT 720 - 201 Cost Accounting - - W - - - - 1800 - 2100 MCH 232
Description of course Cost Accounting : CRN: 42870
This course is a study of cost accounting, cost behavior, cost accumulation and cost measurement, including their impact on managerial decision-making. Topics include operations planning and budgeting; standard, variable and fixed costs; overhead analysis; cost-volume-profit relationships; capital budgeting; purchasing and inventory control; job order and process costing; responsibility accounting; productivity; and quality measurement. -- Prerequisite:: Standard core courses and ACCT605
Schedule Details
Location Time Day(s)
J-Term 2016 Courses
J-Term 2016 Courses
Crs - Sec Title Days Time Location
Academic and Professional Positions
  • Assistant Professor, University of St. Thomas, St. Paul / Minneapolis (2012 - present)
  • Assistant Professor, University of Wisconsin, Eau Claire (2011 - 2012)
  • Assistant Professor, Oregon State University, (2008 - 2011)
  • Assistant Professor, University of Arizona, (2003 - 2008)

Professional Memberships
  • AICPA
  • American Accounting Association
  • Institute of Management Accountants

Professional Service
  • AAA - American Accounting Association,
  • International Journal of Digital Accounting Research, Reviewer

Publications
  • Marshall, B., Mortenson, K. G., Bourne, A., & Price, K. (2010). Visualizing basic accounting flows: Does XBRL + model + animation = understanding??. International Journal of Digital Accounting Research, (10), pp. 27-54

Books and Chapters

Research Interests
  • Accounting
  • Behavioral Economics

Presentations
  • "Effects of pay variability and mutual monitoring on employee effort and contract choice" AAA - American Accounting Association, Atlanta, Georgia, August 01, 2014
  • "Student overconfidence at grade predictions: Is it real or is it bravado?" OCB Faculty Research Symposium, Minneapolis, Minnesota, April 01, 2014