Linda Ragland

Phone: (603) 862-5286
Office: Accounting & Finance, Paul College Rm 360G, Durham, NH 03824
Linda Ragland

Linda joined the Peter T. Paul College of Business and Economics at the University of New Hampshire (UNH) in the fall of 2013. She is an associate professor of accounting. Linda's research and teaching interests include both financial and governmental/nonprofit accounting. Prior to joining UNH, Linda was a visiting assistant professor at Georgia State University. Prior to that she was a Fiscal Director for a Component Unit of the State of Tennessee and she taught accounting courses at the University of Tennessee at Chattanooga and the University of South Florida. Since joining UNH, Linda's research has also been published in various peer-reviewed academic journals including Accounting Horizons, Advances in Accounting, and Journal of Accounting Education. Linda has also been recognized for her teaching with the Paul College Excellence in Teaching Award [in 2020] and the Alan Freeman Award/Prize for outstanding teaching in the Master of Science in Accounting (MSA) Program in Paul College [in 2016 & 2020]. Effective Fall 2020, Linda is the Director of the MSA Program in Paul College.


  • Ph.D., Business Admin - Accounting, University of South Florida
  • M.Acc., Accounting, University of Tennessee
  • B.S., Accounting, University of Tennessee

Research Interests

  • Accounting
  • Behavioral/Experimental Psychology
  • Finance
  • Government Accountability
  • Government Regulations
  • Government Studies
  • Government Transparancy

Courses Taught

  • ACC 721: Inter. Fin. Acct. I
  • ACFI 621: Intermed Financial Accting I
  • ACFI 750: Internships in Accounting
  • ACFI 825: Ethics & Non-Profit Accounting
  • ACFI 835: Governmental Accounting

Selected Publications

Ragland, L., & Plante, C. (2021). The Association between Board Composition, Board Governance and Charity Care Provided by Nonprofit Hospitals. Journal of Governmental and Nonprofit Accounting, 10(1).

Plante, C., & Ragland, L. (2018). Do hospitals earn their nonprofit status? Evidence from New Hampshire in 2012. Journal of Public Budgeting, Accounting & Financial Management, 30(1), 69-85. doi:10.1108/jpbafm-03-2018-007

Ragland, L. G. (2017). The Association between Compensated Absences Liabilities and Interest Cost on Public School Districts' General Obligation Bonds. Accounting Horizons, 31(1), 37-55. doi:10.2308/acch-51595

Ragland, L., & Reck, J. L. (2016). The effects of the method used to present a complex item on the face of a financial statement on nonprofessional investors' judgments. Advances in Accounting, 34, 77-89. doi:10.1016/j.adiac.2016.07.006

Ramachandran Rackliffe, U., & Ragland, L. (2016). Excel in the accounting curriculum: perceptions from accounting professors. Accounting Education, 25(2), 139-166. doi:10.1080/09639284.2015.1126791

Ragland, L., & Ramachandran, U. (2014). Towards an understanding of excel functional skills needed for a career in public accounting: Perceptions from public accountants and accounting students. Journal of Accounting Education, 32(2), 113-129. doi:10.1016/j.jaccedu.2014.03.002

Murthy, U. S., & Ragland, L. (2009). Towards an Understanding of Accounting Information Systems as a Discipline: A Comparative Analysis of Topical Coverage in AIS and MIS Courses. AIS Educator Journal, 4(1), 1-15. doi:10.3194/aise.2009.4.1.1

Most Cited Publications