Positions

Research Areas research areas

Overview

  • Linda joined the Paul College of Business and Economics at the University of New Hampshire (UNH) in the fall of 2013. She is an Associate Professor of Accounting.

    In terms of research, Linda’s interest centers around two core areas. Her primary area of research focuses on the association between financial measures and pricing in the municipal bond market. Her second area of interest relates to governmental / nonprofit financial reporting and disclosure as it relates to charity care and sustainability initiatives. To date, Linda has numerous publications in high quality peer-reviewed accounting journals such as: Journal of Accounting and Public Policy; Accounting Horizons; Journal of Governmental and Nonprofit Accounting.

    Linda’s teaching portfolio aligns with her research. While at UNH, she has taught five different accounting courses including: Intermediate Accounting I and Introduction to Financial Accounting (both at the Undergraduate level); Governmental Accounting, Ethics/Nonprofit Accounting, and Advanced Accounting (at the Graduate level). Linda’s teaching philosophy includes bringing practical knowledge to the classroom from her experience as a fiscal director for a component unit of the State of Tennessee. She interjects these real world experiences into her lesson plans, as she enthusiastically engages with students. In this vein, Linda has been recognized for her teaching efforts with the Paul College Excellence in Teaching Award (in 2020) and the Alan Freeman Award for outstanding teaching in the Master of Science in Accounting program (in 2016 and 2020).

    Regarding leadership, Linda has served her community in many capacities. For instance, at a national level, Linda is currently serving (in 2024-2025) as the president - elect of the government and nonprofit (GNP) section of American Accounting Association (AAA). She is slated to be the president of the GNP section of AAA in 2025 - 2026. At a college / department level -- among many roles, Linda has served as Director of the Master of Science in Accounting (MSA) program in 2020 - 2023.
  • Selected Publications

    Academic Article

    Year Title
    2024 Regulated Public Accessibility to Municipal Financial Reports and Bond Interest CostJournal of Public Budgeting, Accounting and Financial Management.  36:445-470. 2024
    2022 Deferred outflows of resources and deferred inflows of resources and municipal bond borrowing costJournal of Accounting and Public Policy.  41:106948-106948. 2022
    2021 The Association between Board Composition, Board Governance and Charity Care Provided by Nonprofit HospitalsJournal of Governmental and Nonprofit Accounting.  10:50-85. 2021
    2018 Do hospitals earn their nonprofit status? Evidence from New Hampshire in 2012Journal of Public Budgeting, Accounting and Financial Management.  30:69-85. 2018
    2017 The Association between Compensated Absences Liabilities and Interest Cost on Public School Districts' General Obligation BondsAccounting Horizons.  31:37-55. 2017
    2016 The effects of the method used to present a complex item on the face of a financial statement on nonprofessional investors' judgmentsAdvances in Accounting: a Research Annual.  34:77-89. 2016
    2016 Excel in the accounting curriculum: perceptions from accounting professorsAccounting Education: An International Journal.  25:139-166. 2016
    2014 Towards an understanding of excel functional skills needed for a career in public accounting: Perceptions from public accountants and accounting studentsJournal of Accounting Education.  32:113-129. 2014
    2009 Towards an Understanding of Accounting Information Systems as a Discipline: A Comparative Analysis of Topical Coverage in AIS and MIS CoursesAIS Educator Journal.  4:1-15. 2009

    Article

    Year Title
    2023 Investigating the Market Reaction to Components of Deferred Outflows and Deferred Inflows of Resources on Municipal Financial Statements. Presented at the Association for Budgeting and Financial Management - Annual Conference (Oct 2023). 2023

    Conference Paper

    Year Title
    Regulated Public Accessibility to Municipal Financial Reports and Bond Interest Cost
    The Association between Community Gardens and Municipal Bond Interest Costs: A Study of Three New England States
    The Association between the Breach of Data and Nonprofit Healthcare Entities Donation and Grants
    The Effect of Board Structure, Board Policies, and Financial Position on Charity Care Provided by Nonprofit Hospitals

    Teaching Activities

  • Ethics & Non-Profit Accounting Taught course
  • Governmental Accounting Taught course
  • Independent Study Taught course
  • Intermediate Financial Acct I Taught course
  • Intermediate Financial Acct I Taught course
  • Ethics & Non-Profit Accounting Taught course 2024
  • Governmental Accounting Taught course 2024
  • Intermediate Financial Acct I Taught course 2024
  • Intermediate Financial Acct I Taught course 2024
  • Governmental Accounting Taught course 2022
  • Inter. Fin. Acct. I Taught course 2022
  • Topics in Accounting Taught course 2022
  • Ethics & Non-Profit Accounting Taught course 2021
  • Governmental Accounting Taught course 2021
  • Inter. Fin. Acct. I Taught course 2021
  • Ethics & Non-Profit Accounting Taught course 2020
  • Governmental Accounting Taught course 2020
  • Inter. Fin. Acct. I Taught course 2020
  • Ethics & Non-Profit Accounting Taught course 2019
  • Governmental Accounting Taught course 2019
  • Intermed Financial Accting I Taught course 2018
  • Intermed Financial Accting I Taught course 2018
  • Internships in Accounting Taught course 2018
  • Intermed Financial Accting I Taught course 2017
  • Intermed Financial Accting I Taught course 2017
  • Intermed Financial Accting I Taught course 2017
  • Intermed Financial Accting I Taught course 2017
  • Internships in Accounting Taught course 2017
  • Intermed Financial Accting I Taught course 2016
  • Intermed Financial Accting I Taught course 2016
  • Intermed Financial Accting I Taught course 2016
  • Ind Studies in Accounting Taught course 2016
  • Intermed Financial Accting I Taught course 2015
  • Intermed Financial Accting I Taught course 2015
  • Intermed Financial Accting I Taught course 2015
  • Intermed Financial Accting I Taught course 2015
  • Intermed Financial Accting I Taught course 2015
  • Intermed Financial Accting I Taught course 2014
  • Intermed Financial Accting I Taught course 2014
  • Financial Accounting Taught course 2014
  • Education And Training

  • B.S. Accounting, University of Tennessee
  • M.S. Accounting, University of Tennessee
  • Ph.D. Business Admin - Accounting, University of South Florida
  • Full Name

  • Linda Ragland
  • Mailing Address

  • University of New Hampshire, Paul College of Business and Economics

    Accounting and Finace, Office 365D

    10 Garrison Avenue

    Durham, New Hampshire  03824

    United States