Guido L. Geerts

Education

• Ph.D. in accounting information systems, Free University Brussels, Belgium
• B.A. in economics, Free University Brussels, Belgium

Select Publications

• “ORSO: The Organizational Structure Ontology.” 2025. The Accounting Review, 100(1): 261-290 (with Dan O’Leary).
• “Breadth versus Depth: A Gap Analysis of Technology Requirements from the Perspective of Academics and Practitioners”, Accounting Horizons, December 2024, 38 (4): 149–172. (with Barbara Lamberton, Janie Chang, and Robyn Raschke).
• “The REA Accounting Model as an Accounting and Economic Ontology”, Research Monograph, American Accounting Association (with William McCarthy and Graham Gal), 2022.
• “V-Matrix: A Wave Theory of Value Creation for Big Data.” 2022. International Journal of Accounting Information Systems, Volume 47 (with Dan O’Leary).
• “An REA Ontology-Based Model for Mapping Big Data to Accounting Information Systems Elements.” 2017. Journal of Information Systems. Vol. 31, No. 3, pp. 45-61 (with Uday Murthy).
• “A Supply Chain of Things: The Eaglet Ontology for Highly Visible Supply Chains.” 2014. Decision Support Systems, Volume 63, pp. 3-22 (with Dan O’Leary).
• “Integrating Information Technology Into Accounting Research.” 2013. Accounting Horizons, Volume 27, No. 4, pp. 815-840 (with Lynford Graham, Elaine Mauldin, William McCarthy, and Vernon Richardson).
• “Ontology Driven Business Rule Specification” Journal of Information Systems. 2013. Volume 27, No. 1, pp. 79-104 (with Frederik Gailly).
• “A Design Science Research Methodology and its Application to Accounting Information Systems Research.” 2011. International Journal of Accounting Information Systems, Volume 12, pp. 142-151.
• “Policy-Level Specifications in REA Enterprise Information Systems,” Journal of Information Systems, Volume 20, No. 2, Fall 2006, pp. 37-63 (with William McCarthy).
• “Augmented Intensional Reasoning in Knowledge-Based Accounting Systems” Journal of Information Systems, Volume 14, No. 2, Fall 2000, pp. 127-150 (with William McCarthy).
• “An Accounting Object Infrastructure for Knowledge-Based Enterprise Models,” IEEE Intelligent Systems, July/August 1999, pp. 89-94 (with William McCarthy).

Awards & Honors

• American Accounting Association/J. Michael and Mary Anne Cook/Deloitte Foundation Prize for Undergraduate Teaching, 2022
• Outstanding Service Award, American Accounting Association (AAA), 2018
• Outstanding Service Award, AAA Strategic and Emerging Technologies Section, 2016
• Excellence in Teaching Award, University of Delaware, 2015
• Outstanding Scholar Award, Alfred Lerner College of Business & Economics, 2014
• Accounting Horizons Best Paper Award, “Integrating Information Technology into Accounting Research and Practice,” 2014
• Outstanding Teacher Award, Alfred Lerner College of Business & Economics, 2013
• Outstanding Contribution to Research Award, AAA Strategic and Emerging Technologies Section, 2012
• AAA-IS Section Midyear Meeting Best Education Paper, “KaDo: An Advanced Enterprise Modeling, Database Design, Database Implementation, and Information Retrieval Case for the Accounting Information Systems Class,” 2008
• AAA-IS Section Midyear Meeting Outstanding Research Paper, “Policy-Level Specifications in REA Enterprise Information Systems,” 2006
• Student Choice Excellence in Undergraduate Teaching Award, Alfred Lerner College of Business and Economics, University of Delaware, 2004
• Roland F. Salmonson Outstanding Faculty Teaching Award, Accounting Department, Michigan State University, 1997-1998

Curriculum Vitae

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