Faculty Brings New Perspective, Research on Intersection of Financial Accounting and Environmental, Social and Governance Issues

While Sebastian Tideman is the newest addition to the Joseph I. Lubin School of Accounting at Syracuse University’s Whitman School, he is also a familiar face, having been a visiting researcher and visiting professor from 2017 to 2020. This fall, not only will he return to join the faculty as a tenure-track assistant professor of accounting, he will also bring with him exciting research and a keen interest in one of the most popular areas in the field right now—how financial accounting intersects with environmental, social and governance (ESG) issues.

These were not topics commonly found in accounting journals—or the classroom— even five years ago, but the field is changing, according to Tideman. Today, there is a heavy demand for this kind of information, as companies consider how issues like carbon emissions, biodiversity, social issues, and gender and racial diversity affect businesses and how these areas can be addressed in an ethical and responsible way. This has become extremely important to employees, investors and stakeholders, so much so that there is an increasing demand for those with accounting backgrounds who can help companies analyze this data to establish effective business strategies and standards.

Tideman has a bachelor’s degree from the University College Dublin, Ireland, and a bachelor’s degree and doctorate in accounting from the University of Bremen in his native Germany. He was a post-doctoral researcher at the University of Oldenburg and the University of Hamburg and has been a visiting researcher at over half a dozen universities throughout Europe and Asia. For the past two years, he has made the U.K. his home, working as a lecturer/assistant professor of finance and accounting at Royal Holloway, University of London and more recently at the University of Exeter Business School.

Returning to the U.S. wasn’t in his plans, but, when he learned that a tenure-track position had become available at the Whitman School, it was an opportunity he couldn’t pass up.

“I already knew the faculty and some of the students, and I knew that Whitman was a great place to teach with amazing research resources,” he says. “When I was offered the position, I couldn’t say no.”

Tideman’s work has been published in such academic journals as The Accounting Review, The Strategic Management Journal, and the European Accounting Review. In fact, one of his recent publications, “The role of gender in the aggressive questioning of CEOs during earnings conference calls,” was co-authored with Professor of Accounting Joseph Comprix, chair of the Lubin School. Tideman is eager to work again with colleagues at Whitman, and to have the chance to collaborate with others across multiple disciplines on the University campus.

Comprix is pleased to see Tideman return to the Whitman School. “Sebastian has a very specific take on accounting. We are fortunate to welcome him back because we haven’t yet had anyone specifically advocating for this emerging area of the field,” he says. “It’s something that’s opening up opportunities for today’s students, and it’s actually a perfect match for Generation Z, as they tend to gravitate toward such issues and are often looking for workplace cultures that have the same priorities.”

While research will remain an important element of Tideman’s work, he is looking forward to getting into the classroom and sharing this exciting new perspective on accounting with Whitman students.

“Whether they decide to pursue accounting or work in another field, like marketing or finance, students are always going to need the basics of accounting, as well as an understanding of other topics that have become very relevant to the field lately,” he explains. “I hope to create content that can be engaging and help prepare them for the changes and opportunities that are happening in accounting. I am excited to be back at Whitman and get started.”

By Caroline Reff