People in every place and time want to know the stories and fortunes of business. These stories are told by accountants, whose skills are consequently always in demand. Indeed, accounting is one of the oldest of human activities, probably the precursor of written language. Universally used in one form or another, accounting artifacts are ubiquitous; much of human history, even in recent centuries, is recorded only in accounts.
These facts made accounting, for me, a natural and fascinating move from earlier work in history, public administration / political science, and languages. Teaching people to read and write the language of business often resembles teaching foreign languages. Experience teaching the controversies of political science has helped me teach the controversies underlying the accounting language. Even my first degree, in anthropology, is relevant to my new field, as accounting research has reached into pre-literate and prehistoric cultures, and as attempts are being made to integrate all the financial accounting practices in the world into one harmonized set of accounting standards.
My accounting research usually has a historical aspect. A study of the financial reports of the territorial and state governments of New Mexico, Arizona, and Nevada from the 1880s to 1930 suggests that governments spend a much larger proportion of the private economy when they change from territorial to state status, and that they simultaneously significantly improve the quality of their financial accounting to the public. A colleague and I have been working on a set of studies of 20th-century changes in U.S. auditing procedures concerning fraud detection. A recent article reported on the accounting techniques taught in a text of the French Revolutionary era. Some works in progress use old account books to investigate the stories of several antebellum and postbellum Southern businesses.
Accounting is a professionally demanding and exciting field, one which it is a pleasure to open up to students, from beginners to graduate students. I’ve previously taught financial and cost courses from the beginning to the advanced levels, as well as governmental accounting for graduate students. My own professional work was in industry, as an accountant for GE in Florida, where I did financial reporting, cost reports, sales taxes, internal control design, and general trouble-shooting.
Ph.D. (Accounting), University of Mississippi
B.S. (Business Administration-Accounting), University of West Florida
M.A. (History), University of West Florida
Master of Public Administration, University of West Florida
B.A. (French Education), University of West Florida
B.S. (Anthropology), University of Oregon (Phi Beta Kappa)
BUS 241 - Financial Accounting
BUS 243 - Cost Accounting
BUS 341 - Intermediate Financial Accounting Theory I
BUS 643 - Seminar in Accounting Control
BUS 646 - Consolidations and Advanced Accounting Topics
Moussalli, S. D., O. R. Gray & G. Karahan. 2012. Illuminating the limits of auditor accountability through a historical review of internal control evaluation. Journal of Business, Industry & Economics 17 (Spring): 83-101.
Moussalli, S. D. 2012. The Fiscal Case against Statehood: Accounting for Statehood in New Mexico and Arizona. Lexington Books (division of Rowman & Littlefield). This book won the Barbara D. Merino Award for Excellence in Accounting History Publication, from the Academy of Accounting Historians.
Moussalli, S. D., O. R. Gray & G. Karahan. 2011. One hundred years of disappointed expectations: A quantitative content analysis of the auditor’s responsibility to discover fraud traced through Montgomery’s Auditing, 1912-1998. Journal of Forensic and Investigative Accounting 3 (No. 3): 68-110.
Moussalli, S. D., D. L. Flesher, & Y. Lemarchand. 2009. Pierre Boucher and the 1803 edition of La Science des Négocians: Accounting in the Republic. Accounting, Business and Financial History 19 (No. 3, November): 353-364.
Moussalli, S. D. 2008. The fiscal effects of statehood: New Mexico and Arizona, 1903-1919. Public Choice 137 (No. 1-2, October): 119-126.
Moussalli, S. D. 2008. State and local government accounting in 19th-century America: A review of the literature. Accounting Historians Journal 35 (no. 1, June): 167-195.
Gray, O. R., & S. D. Moussalli. 2006. Forensic accounting and auditing: A historical perspective. Journal of Business Issues, no. 2: 15-25.
Kurtz, R. D., K. Herrera & S. D. Moussalli. 2006. Digitizing the Accounting Historians Journal: A short history. Accounting Historians Journal 33 (2, December): 157-168.
Moussalli, S. D. 2005. Accounting for the Journal’s first 100 years: A timeline from 1905 to 2005. Journal of Accountancy 200 (4, October): 43-72.
Moussalli, S. D., & T. Flesher. Taxing outsiders in Mississippi. State Tax Notes 24 (no. 13, June 24): 1197-1205.