Texas Tech University

Donald K. Clancy, Ph.D.

Professor
School of Accounting

Email: don.clancy@ttu.edu

Phone: 806.834.3183

Office Hours: By Appointment

Room Number: E363

Education: Ph.D., Pennsylvania State University (1976)

Area of Expertise:
 Managerial Accounting

Website:
  http://Clancy.ba.ttu.edu

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Don Clancy

About Professor Clancy

Donald K. Clancy is a Professor of Accounting in the School of Accounting of the Rawls College of Business at Texas Tech University. His teaching and research interests are in managerial accounting. 

Professor Clancy has published research papers in Accounting, Organizations and Society; Financial Analysts Journal, Advances in Accounting, Cost and Manage­ment, Accounting and Business Research, Advances in Management Accounting, ABACUS: Journal of Accounting and Business, Journal of Cost Analysis, Public Budgeting and Financial Management, Research in Governmental and Nonprofit Accounting, International Journal of Manage­ment, Journal of Systems Management, and Journal of Theoretical Accounting Research. He has also published professional papers in Cost Engineering, Management Accounting, Internal Auditor, CPA Journal, and AEDS Journal.  Additionally, he has published several research and professional books, two textbooks, and several chapters for professional books.

Professor Clancy has served the Rawls College as both an area coordinator and an associate dean.  He has served nationally as the Secretary-Treasurer, Vice- President, and then the President of the Management Accounting Section of the American Accounting Association.  For many years he was on the editorial review boards of Journal of Management Accounting Research and Advances in Management Accounting, and for shorter periods on the boards of the Accounting Review, Behavioral Research in Accounting, and Accounting Educator's Journal.  

Publications

Articles:

  • Donald K. Clancy and Denton Collins, 2014. “Capital Budgeting Research and Practice: The State of the Art,” Advances in Management Accounting, 24,117-161.
  • Gary Fleischman and Donald K. Clancy, 2014. “Keystone XL Pipeline Phase IV;  Assessment with the Epstein-Yuthas Expanded Cost-Benefit Analysis,” Oil, Gas, and Energy Quarterly. 62, 485-505.
  • Donald K. Clancy and Francisco Roman, 2013. “The Impact of Firm Size on the Productivity of Resources,” Advances in Management Accounting, 22; 1-24.
  •  Donald K. Clancy, 2009. “Comparative Advantage and Resource Costing,” Journal of Theoretical Accounting Research 5:1 (Fall 2009): 33-54.
  • Thomas F. Madison and Donald K. Clancy. 2000. “Downsizing and Performance: An Empirical Study of the Effects of Competition and Equity Market Pressure.” Advances in Management Accounting, 9: 91-107.
  • Donald K. Clancy and Ronald Zhao. 1999. “A Bank Failure Prediction Model Based on Bank Operations Profile.” Asia-Pacific Journal of Accounting (December) 6(2): 255-274.
  • Donald K. Clancy and Dena W. Johnson. 1999. "Stockholder Value, Adaptation and Asset Management: A Study of the U.S. Electronics Industry," Advances in Management Accounting, Volume 7: 203-216.
  • Donald K. Clancy. 1998. "Strategic Design Cost Analysis," Cost Engineering. (August): 2-7.
  • Donald K. Clancy and Thomas F. Madison. 1997. "Cost-Volume-Profit Analysis and Changing Costs: Reconciling Theory and Practice," Journal of Cost Analysis (Fall): 89-108.
  • Donald K. Clancy and Terry K. Patton, 1996. "Service Efforts and Accomplishments Reporting: A Study of Texas Public Schools," Public Budgeting and Financial Management, Volume 8, Issue 2 (Summer): 272-302.
  • Gary J. Mann and Donald K. Clancy. 1989. "Peer Pressure for IS Change,"  Managing MIS Personnel (September), pp. 1-3.
  • Stephen Willits, Donald K. Clancy, and Robert Freeman. 1988. "Public Employee Retirement System Reports:  A Study of Knowledgeable User Information Processing Ability," Research in Governmental and Nonprofit Accounting, pp. 3-48.
  • Frank Collins, Robert Seiler, and Donald K. Clancy. 1987. "Managing Stress in the Budget System:  An Empirical Study," International Journal of Manage­ment (September), pp. 486-503.
  • Paul Munter, Donald K. Clancy, and C. Thomas Moores. 1986. "Accounting for Financial Futures: The Question of Risk Reduc­tion," Advances in Accounting, pp. 51-70.
  • Stephen Willits and Donald K. Clancy. 1985. "Computer Usage and Student Performance," AEDS Journal (Winter), pp. 87‑94.
  • Donald K. Clancy and Don Finn. 1985. "Capital Project Life Cycles:  A Reorientation of Project Selection," Cost and Management (July, 1985), pp. 6‑10.
  • Donald K. Clancy and Don W. Finn. 1985. "Processus de Selection dans Le Cycle de Viendes Projects d'Investissement," Cost and Manage­ment (July), pp. 10-15.  (The French translation of preceding article).
  • Donald K. Clancy and Don W. Finn. 1985. "The Optimal Mix of Generalizable Resources: A Capital Budgeting Criterion," International Journal of Management (June), pp. 35-40.
  • Paul Munter, Donald K. Clancy, and C. Thomas Moores. 1985. "Account­ing for Futures Contracts," CPA Journal (March), pp. 18‑25.
  • Frank Collins, Robert Seiler, and Donald K. Clancy. 1984. "Budgetary Attitudes: The Effects of Role Senders, Stress, and Performance Evaluation," Accounting and Business Research (Spring): 163‑168.
  • Donald K. Clancy, Paul Koogler, and Frank Collins. 1982. "The New System Arrives," Journal of Systems Management (November): 28‑32.
  • Donald K. Clancy, Frank Collins, and Robert Chatfield. 1982. "Capital Project Selection: The Behavioral Aspects," Cost and Management (September): 28‑32.  Reprinted in Richard H. Mimich and Jeffrey Kantor, Manage­ment Account­ing and Control Cases and Readings (Prentice Hall, 1985).
  • Donald K. Clancy and John Yeakel. 1981. "Dilutionary Exchanges and Financial Reporting," Financial Analysts Journal (September): 70‑73.
  • Donald K. Clancy, Frank Collins, and Selimo C. Rael. 1980. "Internal Auditing:  Some Behavioral Perceptions," Internal Auditor (June): 44‑52;  Awarded the Institute of Internal Auditors Outstanding Chapter Sponsored Manuscript.
  • Donald K. Clancy and Frank Collins. 1979. "Informal Accounting Information Systems: Some Tentative Find­ings," Accounting, Organizat­ions and Society, 4(3):  21‑30.
  • Donald K. Clancy. 1978. "What is a Convertible Debenture? A Review of the Literature in the U. S. A.," ABACUS, Journal of Accounting and Business (Decem­ber): 171‑179.
  • Donald K. Clancy. 1978. "The Management Control Problems of Respon­sibi­lity Accounting," Management Accounting (March): 35‑40.  Reprinted in Richard H. Mimich and Jeffrey Kantor, Manage­ment Account­ing and Control Cases and Readings (Prentice Hall, 1985).

Books and Book Chapters:

  • Lane K. Anderson and Donald K. Clancy. 1998. Cost Accounting, Second Edition (Dame Publishing, Inc., Houston, Texas).
  • Donald K. Clancy. 1997. Accounting Research Methods: Resource Materials, Revised Edition. (Texas Tech University, Lubbock, Texas).
  • Donald K. Clancy and Don Finn. 1996. "The Project Life Cycle," Chapter 2, Kurt Hienze, Editor, Cost Management of Capital Projects Cost Engineering Series, v. 27 (Marcel Decker, Inc., New York, New York).
  • Donald K. Clancy. 1991. Non-Manufacturing Productivity: A Literature Search for an Activity Basis (Computer Automated Manufacturing, International, Arlington, Texas).
  • Lane K. Anderson and Donald K. Clancy. 1991. Cost Accounting (Richard D. Irwin, Homewood, Illinois).
  • Lane K. Anderson and Donald K. Clancy. 1991. Solutions Manual to Accompany Cost Accounting (Richard D. Irwin, Homewood, Illinois).
  • Donald K. Clancy, Frank Collins, and Robert Chatfield. 1989. "CHAPTER 16:  Behavioral Factors of Capital Budgeting," Gary Siegel and Helene Ramanauskas-Marconi, Editors, Behavioral Accounting (South-Western Publishing Co., Cincinnati, Ohio), pp. 361-379.
  • Robert Cappetinni and Donald K. Clancy (Editors). 1987. Accounting Robotics and the New Manufacturing Environment (Ameri­can Account­ing Association, Sarasota,Florida).
  • Donald K. Clancy. 1986. Annotated Management Accounting Readings (Dame Publishing, Houston, Texas).
  • Donald K. Clancy. 1982. "Capital Budgeting," in Richard Hopeman, Production and Operations Management (Merrill Publishing Co.).