Romana Autrey

Associate Professor of Accounting

Image of Romana Autrey

Contact Information

900 State Street
Salem  Oregon  97301

Managerial accounting encompasses helping managers obtain organizational success by making the best use of financial and nonfinancial information. It is an inherently interdisciplinary field that, done “right,” connects accounting to not only management, but also to essentially all business decision-making.

Educational Background

University of Texas at Austin, McCombs School of Business 
Ph.D., Accounting

California State University, Hayward
B.S. Business Administration, Summa Cum Laude 
Options: Accounting, Computer Information Systems; Minor: Economics

Research Interests

Romana’s research focuses on managing collaboration (internal to the firm) and interorganizational interactions (external to the firm), for two main reasons. First, these forces both fundamentally impact organizations’ ability to generate value. Second, these mission-critical forces are particularly difficult to manage because organizations have limited or no direct control over them.

Managing collaboration can be problematic because firms often have limited ability to measure or motivate collaboration directly. Romana’s related research primarily focuses on how group composition affects collaborative performance. Managing interorganizational interactions is problematic for a different reason; a firm may have no contractual relationship or direct controls over the actions of other organizations that affect it. Romana’s related research incorporates various management accounting tools – including incentive contract design, transfer pricing, degree of centralization, and management control systems – to discourage unwanted behaviors, such as career concerns (inefficiently high wages to hire agents who work “too much” in order to impress a competitive external labor market), gray markets (unauthorized arbitrage that thwarts a firm’s attempts to sell at different prices in different markets), and under-reported royalties (due to poor controls at licensees who self-report the royalties they owe).

Published Research

Autrey, R. L., F. Bova, and D. Soberman. 2015. When Gray is Good: Complementary Goods and Emerging Markets. Production and Operations Management 24(4): 547-559.

Autrey, R. L., F. Bova, and D. Soberman. 2014. Organizational Structure and Gray Markets. Marketing Science 33(6): 849-870.

Autrey, R. L. and R.C. Sansing. 2014. “Licensing Intellectual Property with Self-Reported Outcomes.” Journal of Accounting, Auditing and Finance 29(3): 260-277.

Autrey, R. L. and F. Bova. 2012. “Gray Markets and Multinational Transfer Pricing.” The Accounting Review 87(2): 393-421.

Autrey, R. L., S. S. Dikolli, and D. P. Newman. 2010. “Performance Measure Aggregation, Career Incentives and Explicit Incentives.” Journal of Management Accounting Research 22: 115-131.

Autrey, R. L., S. S. Dikolli, and D. P. Newman. 2007. “Career Concerns and Mandatory Disclosure.” Journal of Accounting and Public Policy 26(5): 527-554.

Published Educational Materials (Cases)

Autrey, R. L. and D. Shanthikumar. “Compass Box Whisky Company.” 2009 (and Teaching Note, 2011). Harvard Business School Publishing, Boston, MA.

Autrey, R. L., V.G. Narayanan, and J. Rozovsky. “Sara Campbell Ltd.” (A), (B), & (C) cases. 2008 & 2009 (and Teaching Note, 2008). Harvard Business School Publishing, Boston, MA.

Autrey, R. L. “Deferred Taxes at Obadiah Vineyard.” 2007 (and Teaching Note, 2007). Harvard Business School Publishing, Boston, MA.

Research Presentations

University of Washington, Bothell – Bothell, WA, 2018
Willamette University – Salem, OR 2018
MAS Midyear Meeting – Scottsdale, AZ 2018
Willamette University – Salem, OR (April, December) 2016
Erasmus University – Rotterdam, The Netherlands 2016
Ecole hoteliere de Lausanne - Lausanne, Switzerland 2016
Accounting Research Workshop, Universities of Basel & Zurich - Basel, Switzerland 2013
Purdue University – West Lafayette, IN 2013
University of Sao Paulo- Sao Paulo, Brazil 2013
Xiamen University – Fujian Province, China 2012
MAS Midyear Meeting – Houston, TX 2012
Accounting Research Workshop, Universities of Bern & Fribourg – Bern, Switzerland 2011
Junior Accounting Theorists Conference – Denver, CO 2011
AAA Annual Meeting – Denver, CO 2011
University of Illinois at Urbana-Champaign – Champaign, IL 2010
Forensic and Investigative Accounting Section of AAA Midyear Conference – Baton Rouge, LA 2010
AAA Annual Meeting – New York, NY 2009
Accounting Research Workshop, Universities of Bern & Fribourg – Bern, Switzerland 2009
Harvard Business School, International Seminar Series – Boston, MA 2009
Carnegie Mellon University – Pittsburgh, PA 2009
Harvard Business School, Accounting and Management Unit – Boston, MA 2009
University of Iowa – Iowa City, IA 2008
University of Colorado - Boulder, CO 2007
Harvard Business School, Accounting and Management Unit – Boston, MA 2007
Accounting Research Workshop, Universities of Bern & Fribourg – Fribourg, Switzerland 2007
European Accounting Association Annual Congress – Lisbon, Portugal 2007
MAS Midyear Meeting – Ft. Worth, TX 2007
Michigan State University, East Lansing, MI 2006
University of Tilburg – Tilburg, the Netherlands 2006
VII European Institute for Advanced Studies in Management (EIASM) Workshop on Accounting and Economics – Bergen, Norway 2006
MAS Midyear Meeting – Clearwater Beach, FL 2006
Accounting Research Workshop, Universities of Bern & Fribourg – Bern, Switzerland 2005
Yale University Junior Faculty Conference – New Haven, CT 2005
AAA Annual Meeting – San Francisco, CA 2005
University of Texas at Austin – Austin, TX 2005
University of Illinois at Urbana-Champaign – Champaign, IL 2005
University of Washington – Seattle, WA 2005
INSEAD – Fountainbleu, France 2005
University of British Columbia – Vancouver, Canada 2005
University of Utah – Salt Lake City, UT 2005
Harvard Business School, Accounting and Control Unit – Boston, MA 2005
Northwestern University – Evanston, IL 2005
AAA Annual Meeting – Honolulu, HI 2003
University of Texas at Austin – Austin, TX 2002

Academic Positions

2016 - Present         
Associate Professor of Accounting, Willamette University

Assistant Professor of Accountancy, University of Illinois at Urbana-Champaign

Assistant Professor, Harvard Business School, Accounting & Management Unit

Other Professional Employment

Instructor, Research Assistant, University of Texas at Austin

Forensic and Litigation Services, Silicon Valley CA offices Audit Associate, Consultant, Senior Consultant, Manager, Senior Manager, KPMG LLP 

Professional Certifications

Certified in Financial Forensics, 2008

Certified Public Accountant, 1998

Certified Fraud Examiner, 1997

Certified Management Accountant, 1996


MBA 2016-Present
GSM 6210 Accounting for Decision-Making, elective
GSM 6015 Accounting and Incentives in Organizations, elective
GSMPR 623 Accounting for Managers, required course
GSM 5105 Accounting for Managers, required course

Undergraduate 2011-2016 
ACCY 302 Decision-making for Accountancy (intermediate managerial), required upper-division course

MBA 2005-2009 
Financial Reporting and Control (combined financial and managerial accounting course), required first-year course

Executive Education February 2010
Strategic Finance for Smaller Businesses (1 session: ABC costing)

Doctoral Summer 2009
Management Control and Performance Measurement, required doctoral seminar

Honors, Recognitions and Outstanding Achievements


Included in top ten list for "Highest Quality Elective Course Completed" (for GSM 6015); Atkinson School survey of EC/CC MBAs graduating in Spring 2017

“List of Teachers Ranked as Excellent by Their Students,” University of Illinois at Urbana-Champaign: 2011, 2012, 2013, 2015

Teacher Scholar Certificate, University of Illinois at Urbana-Champaign, 2013

First Place, Outstanding Doctoral Dissertation Award, Management Accounting Section of American Accounting Association, 2006

American Accounting Association Doctoral Consortium Fellow, 2004

Deloitte Foundation Doctoral Fellowship, 2002

University of Texas at Austin, Graduate Studies Special Award, 2001

University of Texas at Austin Pre-emptive Scholarship


National High Score award, About Top 150 in the USA on May 1994 CPA Exam, Becker CPA Review, 1994


1st Dan (1st degree black belt), Kukkiwon World Taekwondo Headquarters, 1995

Professional Affiliations

American Accounting Association (AAA)

AAA Management Accounting Section

AAA Forensic and Investigative Accounting Section, 2009-2011

American Institute of Certified Public Accountants

Association of Certified Fraud Examiners

California Society of Certified Public Accountants

Institute of Management Accountants

Willamette University

Atkinson Graduate School of Management

Salem Campus

900 State Street
Salem Oregon 97301 U.S.A.

Portland Center

200 SW Market Street, Suite 101
Portland Oregon 97201 U.S.A.

Back to Top