Linda Ragland

Linda Ragland

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

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. Before joining UNH, Linda was a visiting assistant professor at Georgia State University. Previous 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 (Chattanooga) and the University of South Florida. Since joining UNH, Linda's research has been published in various peer-reviewed accounting academic journals including the Journal of Accounting and Public Policy; Accounting Horizons; Journal of Governmental and Nonprofit Accounting; Advances in Accounting. Linda served as the Director of the Master of Science in Accounting (MSA) program from 2020 - 2023. She 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].

Courses Taught

  • ACC 721: Inter. Fin. Acct. I
  • ACC/ACFI 720/825: Topics in Accounting
  • ACFI 825: Ethics & Non-Profit Accounting
  • ACFI 835: Governmental Accounting


  • 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, (Forthcoming).

  • 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