Dr. Raymond Elson, CPA
Associate Dean, Interim Department Head and Professor of Accounting
- DBA, Information Systems
The University of Sarasota - MBA, Finance
Long Island University - BBA, Public Accounting
Pace University - Certificate in Ethical Leadership
NASBA. (2017 - Present) - Certified Global Management Accountant
AICPA. (2017 - Present) - Certified Information Technology Professional
AICPA. (2017 - Present) - Certified Information Technology Professional
AICPA. (2017 - Present) - Certified Public Accountant (inactive)
Georgia (2017 - Present) - Certified Public Accountant
New York. (1990 - Present)
Teaching Interests:
Dr. Elson teaches Managerial Accounting, Government & Not-for-Profit Accounting, and Auditing.
Research Interests:
His research areas are non-profit accounting & reporting Issues and internal controls.
Selected Publications:
Crews, C., Elson, R. J., Colson, C. (2025). Beyond the Blackboard: The Impact of Accounting Faculty Credentials on the Accounting Pipeline. Journal of Finance and Accountancy, 35. https://www.aabri.com/manuscripts/253977.pdf Cabells - 35%
Elson, R. J., Alleyne, B. (2025). The Rise and Fall of the FTX Group. Global Journal of Business Pedagogy, 9(1), 11-21. Cabells - 25%
Elson, R. J., Witherspoon, C. (2025). Asset Misappropriation at the Local Credit Union. Journal of Business Cases and Applications, 46. https://www.aabri.com/manuscripts/243905.pdf Cabells - less than 35%
Colson, C., Crews, C., Elson, R. J. (2022). The Good Ol' Boy System: How CEO Connectedness Benefits the Firm. The Journal of Theoretical Accounting Research, 17(3), 140-150. ABDC - B
Elson, R. J., Alleyne, B. (2022). Money Laundering in an International Commercial Bank: A Case Study. Journal of Business Cases and Applications, 35. https://www.aabri.com/manuscripts/223529.pdf Cabells - 40%
Elson, R. J. (2022). Internal Control Failures in a student health center. Journal of Business Cases and Applications, 34. https://www.aabri.com/manuscripts/213480.pdf Cabells - 40%
O'Callaghan, S., Elson, R. J., Boumediene, S., Boumediene, S., Walker, J. P. (2022). CPAs’ Role in Food Relief Organization after COVID 19. The CPA Journal. Cabells - 37%
O'Callaghan, S., Elson, R. J., Calloway, L. J., Walker, J. P., Dwyer, C., Boumediene, S., Boumediene, S. (2021). Digital Literacy and Accounting Students: Implications for the Profession. Global Journal of Accounting and Finance, 5(1), 45-63.
Branch, D., Elson, R. J., O'Callaghan, S. (2021). The Rise and Fall of the superstar CEO: A Case Study. Journal of Business Cases and Applications, 30. https://www.aabri.com/manuscripts/203309.pdf
Crews, C., Colson, C., Elson, R. J. (2020). It does matter who your friends are: A Case Study of Netflix and “FRIENDS” Licensing. Global Journal of Business Pedagogy, 4(1), 6-13. Cabells - 25%
Robinson, C., Elson, R. J., Williams, J. (2020). The current state of ethics education in accounting programs. Global Journal of Accounting and Finance, 4(1), 111-128.
Crance, C., Elson, R. J. (2020). The Multibillion International Bribery and Corruption Scandal: Where was the Oversight? Journal of Business Cases and Applications, 27. http://aabri.com/manuscripts/193156.pdf
Rasalam, J., Elson, R. J. (2019). Cybersecurity and management’s ethical responsibilities: The case of Equifax and UBER. Global Journal of Business Pedagogy, 3(3), 8-15.
Rasalam, J., Elson, R. J., Colson, C. (2019). Financial Aid Fraud in a nonprofit university: Where were the internal controls? Global Journal of Business Pedagogy, 3(2), 1--7. Cabells - Cabell's 20-25%
Donabedian, B., Elson, R. J., O’Callaghan, S., Walker, J. P., Dwyer, C. (2019). Peacefulness of nations and the use of International Financial Reporting Standards. Global Journal of Accounting and Finance, 3(1), 63-72.
Clay, M., Alleyne, B., Elson, R. J. (2019). Religious organizations and fraud: the case of the rogue employee. Journal of Business Cases and Application, 23. http://www.aabri.com/manuscripts/182923.pdf
Cozma, C., Elson, R. J. (2019). More is not always better: GASB statement 54 fund balance classification issues for local governments. Journal of Finance and Accountancy, 24. http://www.aabri.com/manuscripts/182942.pdf
Elson, R. J., Gupta, S., Krispin, J. (2018). Students’ perceptions of instructor interaction, feedback, and course effectiveness in a large class environment. Journal of Instructional Pedagogies, 20(1), 1-19. https://www.aabri.com/jip.html Cabells - 31-50%
Elson, R. J., Denaux, Z. (2018). NUTELLA® and the use of palm oil: A case study. Journal of Business Cases and Applications, 22.
Elson, R. J., Alleyne, B. (2018). The Embezzlement at the Sharon Baptist Church. Journal of Business Cases and Applications.
Elson, R. J., Lawrence, P., Krispin, J. (2017). The Collapse of a Nonprofit Organization: Without Walls International Church. Global Journal of Business Pedagogy, 1(1), 1-10.