Karen Cravens - Faculty & Adjuncts

Karen Cravens, PhD, CPA, CMA

Karen Cravens, PhD, CPA, CMA
Chapman Professor of Accounting
College of Business
Accounting and Computer Information Systems
918-631-2790 Helmerich Hall Room 313E


PhD – Texas A&M University MBA – Texas Christian University BA – Vanderbilt University


Karen Cravens is the Chapman Professor of Accounting at The University of Tulsa and is also a Certified Public Accountant and Certified Management Accountant. Cravens has been the recipient of the Mayo Teaching Excellence Award, the Mayo Research Excellence Award, and the University Outstanding Teacher Award. Before joining the faculty at TU, she was employed as a senior tax consultant with Deloitte Haskins and Sells (now Deloitte) and with Burlington Northern Resources (now ConocoPhillips.).

Research Interests

Management Control Systems
Positive Organizational Scholarship
Performance Evaluation Effectiveness

Teaching Interests

Managerial Accounting
Cost Accounting


Journal Articles

  • Stewart , J., E. Oliver, K. Cravens, and S. Oishi. Managing Millennials: Embracing Generational Differences. Vol. 60, Business Horizons, 2017, pp. 45-54.
  • Karen S. Cravens, Elizabeth Goad Oliver, Shigehiro Oishi, and Jeanine S. Stewart (2015) Workplace Culture Mediates Performance Appraisal Effectiveness and Employee Outcomes: A Study in a Retail Setting. Journal of Management Accounting Research: Fall 2015, Vol. 27, No. 2, pp. 1-34.

  • Cravens, Karen, and Elizabeth Oliver. “An Activity-Based Costing Application Using a Video of Olive Oil Production.” Accounting Instructor’s Report (2013): n. pag. Print.

  • Cravens, Karen, Elizabeth Oliver, and Jeanine Stewart. “Can a Positive Approach to Performance Evaluation Help Accomplish Your Goals?” Business Horizons 53 (2010): 269–279. Print.

  • Cravens, Karen et al. “The Impact of Product-Country Image and Marketing Efforts on Retailer Perceived Brand Equity: An Empirical Analysis.” Journal of Retailing 85.4 (2009): 437–452. Print.

  • SAAS: Integrating Systems Analysis With Accounting and Strategy. Vol. 22, Journal of Information Systems, 2008, pp. 97-124.
  • SAAS: Integrating Systems Analysis With Accounting and Strategy for Ex Ante Evaluation of IS Investments. Vol. 22, Journal of Information Systems, 2008, pp. 97-124.
  • Cravens, Karen, and Elizabeth Oliver. “Employees Are the Key Link to Corporate Reputation Management.” Business Horizons 49.4 (2006): 293–302. Print.

  • Cravens, Karen et al. “Trade Credit Terms: Asymmetric Information and Price Discrimination Evidence from Three Continents.” Journal of Business Finance, and Accounting 32.5 (2005): n. pag. Print.

  • Cravens , K., A. Baldauf, and G. Binder. Performance Consequences of Brand Equity Management: Evidence from Organizations in the Value Chain. Vol. 12, The Journal of Product and Brand Management, 2003, pp. 220-36.
  • Cravens , K., H. Reisinger, and N. Tell. Prioritizing Performance Measures Within the Balanced Scorecard Framework. Vol. 42, Management International Review, 2003, pp. 429-37.
  • Cravens , K., S. Ramamoorti, and E. Oliver. The Reputation Index: Measuring and Managing Corporate Reputation. Vol. 21, European Management Journal, 2003, pp. 201-12.
  • Cravens , K., and C. Guilding. An Empirical Study of the Application of Strategic Management Accounting Techniques. Vol. 10, Advances in Management Accounting, 2002, pp. 95-124.
  • Cravens , K., and W. Wallace. A Framework for Determining the Influence of the Corporate Boards of Directors in Accounting Studies. Vol. 9, Corporate Governance, 2001, pp. 2-24.
  • Cravens , K., and E. Oliver. An International Comparison of Employee Welfare Plans. Vol. 43, Thunderbird International Business Review, 2001, pp. 501-24.
  • Cravens , K., and C. Guilding. Brand Value Accounting: An International Comparison of Perceived Managerial Implications. Vol. 10, Journal of International Accounting, Auditing, and Taxation, 2001, pp. 197-21.
  • Cravens , K., C. Guilding, and M. Tayles. An International Comparison of Strategic Management Accounting Practices. Vol. 11, Management Accounting Research, 2000, pp. 113-35.
  • Cravens , K., D. Cravens, and N. Piercy. Assessing the Performance of Strategic Alliances: Matching Metrics to Strategies. Vol. 18, European Management Journal, 2000, pp. 529-41.
  • Cravens , K., and C. Guilding. Measuring Customer Focus: An Examination of the Relationship Between Market Orientation and Brand Valuation. Vol. 8, Journal of Strategic Marketing, 2000, pp. 27-45.
  • Cravens , K., and E. Oliver. The Influence of Culture on Pension Plans. Vol. 35, The International Journal of Accounting, 2000, pp. 521-37.
  • Cravens , K., and E. Oliver. Cultural Influences on Managerial Choice: An Empirical Study of Employee Benefit Plans in the United States. Vol. 30, Journal of International Business Studies, 1999, pp. 745-62.
  • Cravens , K., and C. Guilding. Examining Brand Valuation From a Management Perspective. Vol. 8, Advances in Management Accounting, 1999, pp. 113-37.
  • Cravens , K., and C. Guilding. Strategic Brand Valuation: A Cross-Functional Perspective. Business Horizons, 1999, pp. 53-62.
  • Cravens , K., and W. Yancey. A Framework for International Tax Planning for Managers. Vol. 7, Journal of International Accounting, Auditing, and Taxation, 1998, pp. 251-72.
  • Cravens , K., and W. Wallace. Evaluating Control Risk From a Corporate Governance Perspective. Vol. 23, Managerial Finance, 1997, pp. 22-37.
  • Cravens , K. Examining the Role of Transfer Pricing As a Strategy for Multinational Firms. Vol. 6, International Business Review, 1997, pp. 127-45.
  • Cravens , K., and R. Pike. Trade Credit Policy and Management in the United States: An Empirical Study. Vol. 3, The Credit and Financial Management Review, 1997, pp. 24-34.
  • Cravens , K., A. Bankley, and H. Glover. The Impact of Regulatory Events on Investors: An Examination of the 1992 Cable Bill. American Business Review, 1997, pp. 26-34.
  • Cravens , K., and W. Shearon. An Outcome-Based Assessment of International Transfer Pricing Objectives. Vol. 31, The International Journal of Accounting, 1996, pp. 419-44.
  • Cravens , K., and H. Glover. Pricing in the Pharmaceutical Industry: Implications for Auditors. Vol. 10, Managerial Accounting Journal, 1995, pp. 8-16.
  • Cravens , K., H. Glover, and J. Flagg. A Comparison of Client Characteristics by Auditor Attributes: Implications for the Auditor Selection Process. Vol. 9, Managerial Auditing Journal, 1994, pp. 27-36.
  • Cravens , K., and W. Wallace. An Exploratory Content Analysis of Terminology in Public Accounting Firms’ Responses to AICPA Peer Reviews. Vol. 8, Research in Accounting Regulation, 1994, pp. 3-32.
  • Cravens , K., and H. Lynch. Transfer Pricing and the ’Aramco Advantage’ Cases. Vol. 43, Oil & Gas Tax Quarterly, 1994, pp. 199-16.
  • Cravens , K., D. Cravens, and S. Shipp. Reforming the Traditional Organization: The Mandate for Developing Networks. Business Horizons, 1994, pp. 19-28.
  • Cravens , K., D. Cravens, and S. Shipp. Analysis of Cooperative Interorganizational Relationships, Strategic Alliance Formation and Strategic Alliance Effectiveness. Vol. 1, Journal of Strategic Marketing, 1993.
  • Cravens , K. The Impact of Tax Reform on Consumer Credit and Home Equity Lending. Vol. 5, Journal of Financial and Strategic Decisions, 1992.
  • Cravens , K., and H. Lynch. The Spanish Inquisition: Transfer Pricing Implications of the Tax Court Decision in Proctor and Gamble. Vol. 39, Oil & Gas Tax Quarterly, 1991, pp. 380-98.
  • Oliver, Elizabeth, Karen Cravens, and Jeanine Steward. “Performance Appraisal and Workplace Culture: A Qualitative Study Investigating Differences in Job Roles and Outcome.” Management in Healthcare (2018): n. pag. Print.

Book Chapters

  • Cravens , K. “Horizontal Alliances for Relationship Marketing”. Handbook of Relationship Marketing, Sage Publications, 2000, pp. 431-56.
  • Cravens , D., and K. Cravens. “Continuous Learning About Markets”. Strategic Marketing, Richard D. Irwin Inc., 1997.

Book Reviews

  • Cravens , K. Trademark Valuation by Gordon V. Smith. John Wiley & Sons, 1998, pp. 148-9.


  • Cravens , K., and W. Wallace. Assurance Forum: Blue Ribbon Plan Requires More Disclosure to Work. Accounting Today, 1999.
  • Cravens , K., and W. Wallace. Nominations Panels Strengthen Management. Accounting Today, 1993.

Courses Taught

  • Effective Writing for Business Professionals
  • Internship in Accounting
  • Management Control Systems
  • CMA Review
  • Cost Accounting
  • Effective Writing for Accountants
  • MAcc Experience 2
  • MACC Experience 3
  • MACC Experience I
  • Concepts in Accounting Information II
  • Independent Study

Professional Affiliations

  • Beta Alpha Psi
  • Beta Gamma Sigma
  • Institute of Management Accountants
  • American Accounting Association

Awards & Honors

  • Most Valuable Professor
  • Outstanding Graduate Faculty Award
  • College of Business Excellence in Teaching Award
  • College of Business Research Excellence Award
  • Outstanding Accounting Educator Award, Nominee
  • Outstanding Teaching Award
  • College of Business Excellence in Teaching Award- Nominee
  • Outstanding Teacher Award