Linda Ragland

Linda Ragland

Associate Professor
Accounting and Finance
Phone: (603) 862-5286
Office: Paul College, Room 365d, Durham, NH 03824

Linda joined Paul College of Business and Economics at the University of New Hampshire in the fall of 2013. She is an Associate Professor of Accounting. In terms of research, Linda’s interest centers around two core areas. Her primary area of research focuses on the association between financial measures and pricing in the municipal bond market. Her second area of interest relates to governmental and nonprofit financial reporting and disclosure as it relates to charity care and sustainability initiatives. To date, Linda has numerous publications in high quality peer reviewed accounting journals such as Journal of Accounting and Public Policy and Journal of Governmental and Nonprofit Accounting. Linda’s teaching portfolio aligns with her research interest. While at UNH, she has taught five different accounting courses including Intermediate Accounting, Governmental Accounting, and Ethics and Nonprofit Accounting. Linda’s teaching philosophy includes bringing practical knowledge to the classroom from her experience as a fiscal director for a component unit of the State of Tennessee. She interjects these real world experiences into her lesson plans, as she engages with students. In this vein, Linda has been recognized for her teaching efforts with the Paul College Excellence in Teaching Award in 2020 and the Alan Freeman Award for outstanding teaching in the Master of Science in Accounting program in 2016 and 2020. Regarding service and leadership, Linda serves her community in many capacities. At the professional level, Linda is a member of the Governmental Accounting Standards Advisory Council. Related, Linda is the President of the Government and Nonprofit section of American Accounting Association. AAA is the largest community of accountants in academia.

Courses Taught

  • ACC 621: Intermediate Financial Acct I
  • ACC 721: Inter. Fin. Acct. I
  • ACC/ACFI 720/825: Topics in Accounting
  • ACFI 825: Ethics & Non-Profit Accounting
  • ACFI 835: Governmental Accounting
  • ACFI 892: Independent Study

Education

  • Ph.D., Accounting, University of South Florida
  • M.S., Accounting, University of Tennessee at Chattanooga
  • B.S., Accounting, University of Tennessee at Chattanooga

Research Interests

  • Accounting
  • Finance
  • Government Accountability
  • Government Regulations
  • Government Studies
  • Government Transparancy

Selected Publications

  • Jamsheed, J., & Ragland, L. (2025). The Association between Community Gardens and Municipal Bond Interest Costs: A Study of New England States. Journal of Governmental and Nonprofit Accounting, (Early Online). Retrieved from http://JOGNA@aaahq.org/

  • Cha, Y., Plante, C., & Ragland, L. (2024). Regulated Public Accessibility to Municipal Financial Reports and Bond Interest Cost. Journal of Public Budgeting, Accounting and Financial Management, 36(4), 445-470.

  • Reck, J. L., & Ragland, L. (2022). Deferred outflows of resources and deferred inflows of resources and municipal bond borrowing cost. Journal of Accounting and Public Policy, 41(4), 106948. doi:10.1016/j.jaccpubpol.2022.106948

  • 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), 50-85. doi:10.2308/JOGNA-19-004

  • 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