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Sean Peffer Headshot
Categories
Faculty
Office Number
435U
Phone
(859) 257-3149
Email
sean.peffer@uky.edu

Education

  • PHD, Indiana University, 1996
  • BS, Univ Of Miami, 1987

Professor Sean A. Peffer, CPA., received his Ph.D. from the University of Indiana. Prior to joining the Von Allmen School in 1998, he was a member of the faculty at the University of Oklahoma Michael F. Price School of Business.
Professor Peffer's research interests are understanding and improving decision making in managerial accounting settings. His work examines the process and outcomes of decisions made by managers in setting budgets and the effects of employment contracts on subsequent employee performance. He has published in the Journal of Accounting Research, The Accounting Review, Accounting Organizations and Society, the Journal of Management Accounting, and Behavioral Research in Accounting. His papers have won best paper awards at the 2013 AAA annual meeting and the 2011 Ohio Regional AAA meeting. He has served on the Editorial Advisory and Review Board of The Accounting Review (2008-2014) and currently serves on the Editorial Boards of both Behavioral Research in Accounting and Advances in Management Accounting.
Professor Peffer has taught Financial Accounting, Managerial Accounting, and Cost Accounting at the undergraduate level. In addition, he has taught New Product Development, Accounting for Managers, and Behavioral Research Seminars in the MBA and doctoral programs. He has won multiple Beta Alpha Psi teaching awards, the Panshar Undergraduate teaching award and the Beta Gamma Sigma teaching award.
Professor Peffer has also been active in the American Accounting Association. He served as Research Conference Chair (2003), President (2007-2008) and an executive committee member (2003-2010) of the ABO Section of the American Accounting Association. He also served on the executive council of the American Accounting Association (2006-2009) and the executive committee of the Management Accounting Section of the American Accounting Association (2001-2006).

Selected Publications

  • J. Fisher, S. Peffer, J. Brown, and G. Sprinkle. The Effect of Budget Framing and Budget-Setting Process on Managerial Reporting. Journal of Management Accounting Research, 2017
  • R. Ramsay, S. Peffer, and J. Bergner. Concession, Contention and Accountability in Auditor-Client Negotiations. Behavioral Research in Accounting, 2016
  • J. Fisher, S. Peffer, G. Sprinkle, and M. Williamson. Performance Target Levels and Effort: The Impact of Reciprocity across Single and Repeated Interaction Settings. Journal of Management Accounting Research, 2015
  • J. Fisher, J. Frederickson, and S. Peffer. Budget Negotiations in Multi-Period Settings. Accounting Organizations & Society, 2006
  • S. Peffer, J. Fisher, L. Maines, and G. Sprinkle. An Experimental Investigation of Objective and Subjective Performance Evaluation. Accounting Review, 2005
  • S. Peffer, J. Fisher, and G. Sprinkle. Budget-Based Contracts, Budget Levels, and Group Performance. Journal Of Management Accounting Research, 2003
  • S. Peffer, J. Fisher, L. Maines, and G. Sprinkle. Using Budgets for Performance Evaluation: Effects of Resource Allocation and Horizontal Information Asymmetry on Budget Proposals, Budget Slack, and Performance. Accounting Review, 2002
  • S. Peffer, J. Fisher, and J. Frederickson. The Effect of Information Asymmetry on Negotiated Budgets: An Empirical Investigation. Accounting Organizations & Society, 2002