PhD Program 40th Anniversary Alumni Profile: Meet Alan Webb, ‘01

As the Alberta School of Business celebrates 40 years of its prestigious PhD program, we catch up with Alan Webb, Distinguished Professor Emeritus at the University of Waterloo and a PhD graduate from the Alberta School of Business Accounting program in 2001. Making a lasting mark in the field of management accounting, Webb shares insights into his research on behavioral consequences of management control systems, the pivotal role that faculty played in shaping his career, and the valuable lessons learned along the way.

Webb has been recognized as a Fellow of the Chartered Accountants of Ontario (FCA) for outstanding career accomplishments; received the L.S. Rosen Award from the Canadian Academic Accounting Association for outstanding contributions to Canadian accounting education; received the Lifetime Contribution to Management Accounting Award from the Management Accounting Section of the American Accounting Association; and served as editor-in-chief of Contemporary Accounting Research.

“I do not believe these accomplishments would have been possible without the excellent foundation I developed during my four-years in the U of A doctoral program,” he says.

Tell us about your area of research.

I retired in 2023 but during my career the focus of my research was the behavioural consequences of management control system elements such as targets, incentive schemes, and the motivational effects of non-cash rewards (e.g., gift cards, merchandise and games). I used multiple research methods including field and lab experiments, questionnaires, field interviews and archival analysis of field data.

What motivated you to pursue a PhD at the Alberta School of Business?

I had a limited-term teaching position at Mount Allison University for two years during which time I developed a passion for teaching and decided to pursue an academic career. My connection to the U of A was established through Karim Jamal, whom I met while we were both serving on a CPA Canada education committee in the early 1990s. Karim was an Alberta faculty member (accounting department) and did an excellent job promoting the benefits of pursuing my PhD at the U of A. Had I not met Karim, I am doubtful I would have chosen to attend the U of A, so I owe him a large debt of gratitude!

Can you describe a moment or project during your PhD that had a lasting impact on you?

During my second year in the program, Michael Gibbins (my dissertation supervisor) and Steve Salterio invited me to join them on a research project. The project eventually yielded a publication in a top accounting journal during my final year in the PhD program, which jump-started my career. Working with Mike and Steve also provided a tremendous learning opportunity that benefitted me for the rest of my career.

How has your experience in the PhD program influenced your career path and research focus? How did the program help shape your understanding of contemporary accounting issues?

Michael Gibbins, my dissertation supervisor, encouraged me to use my pre-PhD program practical experience in management accounting to inform the research questions I pursued, and relatedly, to undertake research projects that had the potential to impact practice. This advice created a career-long focus on conducting research that I believed addressed issues of practical importance and wherever possible to work with organizations to design and conduct field research. It also motivated me to create a research centre at the University of Waterloo (funded by CPA Ontario) that focused on supporting practice-relevant research and disseminating the related findings to managers in practice.

The diversity of the PhD seminars covered in the doctoral program and the broad interests of the faculty group (subject matter and methodological) provided me with exposure to the full scope of topics and issues being addressed by accounting researchers. Perhaps more importantly, the U of A accounting faculty displayed a genuine open-mindedness to all types of accounting research and set an excellent example regarding inclusiveness of ideas that stayed with me my entire career.

What advice would you give to current or prospective PhD students?

Choose research questions that you have a passion to pursue rather than letting others guide your choices. Conducting high-quality research requires considerable dedication over an extended period so it is important to focus your efforts on projects that stimulate you intellectually.

What’s the most unusual or surprising place your research has taken you?

Later in my career, as part of a field study on employee recognition at a fast-food restaurant, I spent a significant amount of time at one of the locations that was participating in the project in order to develop a better understanding of the operations and the work environment for employees. When I started my career, I doubt I ever envisioned that having burgers and fries at a fast-food joint would constitute important background preparation for one of my projects!