Linda Ragland

Linda Ragland

ASSOCIATE PROFESSOR
Accounting
Phone: (603) 862-5286
Office: Accounting & Finance, Paul College Rm 365D, Durham, NH 03824
Websites:
Curriculum Vitae

Linda joined the 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.

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 / 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; Accounting Horizons; Journal of Governmental and Nonprofit Accounting.

Linda’s teaching portfolio aligns with her research. While at UNH, she has taught five different accounting courses including: Intermediate Accounting I and Introduction to Financial Accounting (both at the Undergraduate level); Governmental Accounting, Ethics/Nonprofit Accounting, and Advanced Accounting (at the Graduate level). 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 enthusiastically 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 leadership, Linda has served her community in many capacities. For instance, at a national level, Linda is currently serving (in 2024-2025) as the president - elect of the government and nonprofit (GNP) section of American Accounting Association (AAA). She is slated to be the president of the GNP section of AAA in 2025 - 2026. At a college / department level -- among many roles, Linda has served as Director of the Master of Science in Accounting (MSA) program in 2020 - 2023.

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

Research Interests

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

Selected Publications

  • 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.

  • Bailey, C., & Ragland, L. (2022). Developing Students’ Skill-Based Competencies: A Strategic Learning Approach. Accounting Educators’ Journal, 32(1), 37-70.

  • 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

  • Rackliffe, U. R., & 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

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