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Professor Elizabeth Hicks, Associate Professor, Accounting

Elizabeth_Hicks

Elizabeth Hicks is a tenured associate professor in the Department of Business and Tourism, at Mount Saint Vincent University in Halifax, where she specializes in accounting and taxation.

Elizabeth has worked as a professional accountant for many years. She is a Chartered Accountant and a Trust and Estate Practitioner holding a BBA from the University of New Brunswick and MBA from Saint Mary’s University.

Elizabeth is Treasurer and Board member of The Association of Nonprofits and Social Economy Research (ANSER) (since its inception in 2009), a Board member of the Centre of Excellence in Accounting and Reporting for Co-operatives (since its inception in 2007), and a member of the Professional Development Committee of the Institute of Chartered Accountants of Nova Scotia (since 1997).

She was a past member of the Management Board for the Centre for Women in Business and chaired the Management Board from 2004 to 2007. She was also president and founder of the Uniacke Estate Entrepreneurship and Educational Society (UEEES) from 1996 – 2002. 

Professor Elizabeth Hicks
Associate Professor
Accounting & Finance 

Office: McCain Centre 406F
Phone: 902 457 6366
Fax: 902 445 2582
Email: Elizabeth.Hicks@msvu.ca
Office Hours: Available by appointment.

Qualifications:
Academic: BBA (University of New Brunswick), MBA (Saint Mary’s University)
Professional designations: Chartered Accountant (CA), Trust and Estate Practitioner (TEP)

Joined MSVU: 1985

Relevant Prior Work Experience:
Tax supervisor, Coopers and Lybrand (now Price Waterhouse Coopers)
Business auditor, Canada Revenue Agency
Senior auditor, Clarkson, Gordon (now Ernst and Young)

Courses Taught:
BUSI 2221 (Introductory Accounting I), BUSI 2222 (Introductory Accounting II), BUSI 3324 (Taxation), BUSI 4427 (Advanced Taxation), BUSI 4424 (Advanced Accounting II).

Research Interests:
Accounting education and training, social responsibility reporting including measuring and reporting on the triple bottom line, that is the economic, social and environment, and accounting and reporting for co-operative organizations.

Research Grants (since 2005):
External Research Grants:
 
  • Social Sciences and Humanities Research Council (SSHRC) (2010 – 2015): CURA Measuring the Social and Economic Impact of Co-operatives in Canada. Co-operative Sustainability and Planning Practices: Lessons from Consumer Co-operatives in Atlantic Canada Project. $80,000. Collaborative research with Dr. Leslie Brown, Dr. André LeClerc, and community partners Roméo Cormier, Monique Bourque, and Léo LeBlanc of Co-op Atlantic.
  • Co-op Atlantic 2010 – 2015: Co-operative Sustainability and Planning Practices: Lessons from Consumer Co-operatives in Atlantic Canada Project. $10,000. Collaborative research with Dr. Leslie Brown, Dr. André LeClerc, and community partners Roméo Cormier, Monique Bourque, and Léo LeBlanc of Co-op Atlantic.
  • Social Sciences and Humanities Research Council (SSHRC) (2005 – 2010): CURA The Social Economy and Sustainability: Innovation in Bridging, Bonding and Capacity Building. Working towards the development of generally accepted accounting principles (GAAP) for Co-operatives project. $23,600. Collaborative research with community partners John Maddocks, Tom Webb, and Alan Robb of Corporative Management Education Co-operative (CMEC) and Centre of Excellence of Accounting and Reporting for Co-operatives.
  • Social Sciences and Humanities Research Council (SSHRC) (2005 – 2010): CURA Social Economy and Sustainability. Working towards the development of indicators and measures of the “co-operative difference project. $25,000. Collaborative research with Dr. Leslie Brown, Dr. André Leclerc, and community partners Roméo Cormier, Monique Bourque, and Léo LeBlanc of Co-op Atlantic.
  • International Association for Accounting Education and Research (IAAER) and KPMG (2007 – 2008): Distinguishing liability from equity in co-operative entities project. $25,000. Collaborative research with Dr. Fernando Polo-Garrido, Lopez-Espinosa, John Maddocks and Heegemann.

Internal Grant Awards: 
Workplace learning of practising chartered accountants research project (2005).

Academic Activities and Publications (since 2005):
Book Chapters: 

  • Maddocks, J., Hicks, E., Robb, A., and Webb, T. Minding the GAAP: Co-operative responses to the global convergence of accounting standards and practice. The hidden alternative: Co-operative values, past, present and future. Edited by Anthony Webster, Alyson Brown, David Steward, John Walton and Linda Shaw. Accepted fall 2010 for publication in 2011. 
  • Brown, Leslie, Hicks, Elizabeth, Stakeholder Engagement in the Design of Social Accounting and Reporting Tools, Social Accounting for Social Economy Organizations. Submitted and accepted April 2010.

Journal Articles: 

  • Maddocks, J., Robb, A., Hicks, E., and Webb, T. (summer 2009), Reporting on membership: Joining, participating in and leaving the co-op. The Co-operative Accountant.
  • Maddocks, J., Robb, A., Hicks, E., and Webb, T. (summer 2009), Reporting Payments to Members, iSORP discussion paper no. 3. The Co-operative Accountant. 
  • Robb, A., Maddocks, J., and Hicks, E., (winter 2008), Reporting co-operative members’ funds, The Co-operative Accountant. 
  • Hicks, E, Bagg, R., Doyle, W. & Young, J. D. (2007), Canadian accountants: Examining workplace learning. Journal of Workplace Learning. 19, (2), 61-77. Recipient of an Emerald LiteratiNetwork 2008 Highly Commended Award. 
  • Hicks, E., Bagg, R., Doyle, W. & Young, J. D. (2007), Public accountants’ field dependence: Canadian evidence. Perceptual and Motor Skills, 105, 1127-1135. 
  • Hicks, E., Maddocks, J. Robb, A., & Webb, J.T. (August 2007), Co-operative Accountability and Identity: An Examination of Reporting Practices of Nova Scotia Co-operatives. Journal of Co-operative Studies, 40(2), 4 – 16.

Conference Presentations:

  • Brown, Leslie, and Hicks, Elizabeth. (June 2010). An Example of Community-Based Research: The Co-operative Audit Worksheet Project. Presented to Congress of the Humanities and Social Sciences, CASC, Montreal, QC. 
  • Leclerc, A., Brown, L. & Hicks, E. (5-7 mai 2010 « Coopérative et responsabilité sociale: développement d’un outil d’évaluation et de planification du développement durable des entreprises démocratiques », communication présentée au symposium international La démocratie dans l'entreprise face à la crise économique: Les arguments normatifs en faveur des systèmes de représentation au travail, Rennes, France. 
  • Hicks, E., Bagg, R., Doyle, W., Reid, J.D., and Young, J.D. (March 2010), “The cognitive styles and learning preferences of Chartered Accountants in three Canadian cities: Implication for professional development”. Presented at the North American Management Society Conference, Chicago IL. 
  • Maddocks, J., Hicks, E., Robb, A., and Webb, T. (July 2009). There’s No Accounting for Co-operative Values: Global Convergence of Accounting Standards and the Co-operative Response. Presented at the Co-operative Values Conference. Manchester, England. 
  • Brown, Leslie, and Hicks, Elizabeth. (May 2009). Stakeholder Engagement: Collaboration in the Design and Implementation of Social Accounting and Reporting Tools. Presented to Congress of the Humanities and Social Sciences, ANSER, Ottawa, ON. 
  • Maddocks, J., Hicks, E., and MacGillivary, A. (October 2008) Ownership and the accounting classification of member shares: Characteristics of Canadian credit union member-owner shares. Atlantic Schools of Business Conference 2008, St. John’s, NL.
  • Brown, Leslie, and Hicks, Elizabeth. (June 2008). Measuring What Counts in the Social Economy. Presented to Congress of the Humanities and Social Sciences, ANSER, Vancouver, BC. 
  • Maddocks, J., and Hicks, Elizabeth. (June 2008). In search of a co-operative accounting model: lessons from the charity and investor owned business worlds. Presented to Congress of the Humanities and Social Sciences, ANSER, Vancouver, BC. 
  • Maddocks, J., and Hicks, Elizabeth. (June 2008). Its ownership Jim but not as we know it: member shares, membership and ownership in co-operatives. Presented to Congress of the Humanities and Social Sciences, CASC, Vancouver, BC. 
  • Hicks, Elizabeth, John, Webb, Tom and Robb, Alan. (Oct 22 – 25, 2007). Perspectives on the Accounting and Reporting Needs of Co-operatives and Co-operators: A Preliminary Examination. CIRIEC Research Conference on the Social Economy. Victoria, BC. 
  • Brown, Leslie, and Hicks, Elizabeth. (Oct 22 – 25, 2007). Accounting for the Social: Incorporating Indicators of the Co-operative Difference into Strategic Planning. CIRIEC Research Conference on the Social Economy. Victoria, BC. 
  • Lopez-Espinosa, German, Maddocks, John, and Polo-Garrido, Fernando. (September 2007). Equity – Liability distinction: The case for Co-operatives (first progress update on Distinguishing Liability from Equity in Co-operative Entities project). Presented by Lopez-Espinosa, Maddocks, Polo-Garrido, Hicks, and Heegemann at the International Association for Accounting Education and Research (IAAER) / KPMG Defining, Recognizing and Measuring, Liabilities Research Program event, London, England. 
  • Hicks, Elizabeth, Maddocks, John, Webb, Tom and Robb, Alan. (June 2007). Co-operative Accountability and Identity: An Examination of Reporting Practices of Nova Scotia Co-operatives. Presented at the Canadian Administrative Sciences Association of Canada (ASAC) conference, Ottawa, ON. 
  • Hicks, Elizabeth, Maddocks, John, Webb, Tom and Robb, Alan. (June 2007). Accounting for the Co-operative difference: an Exploration of Financial Reporting for Co-ops. Presented at the Canadian Academic Accounting Association (CAAA) Conference, Halifax, NS. 
  • Hicks, Elizabeth, Maddocks, John, Webb, Tom and Robb, Alan. (May 2007). Co-operative Identity in Financial Reporting: Developing the Co-operative Accounting Framework. Presented to Co-operatives and Innovation: Influencing the Social Economy CASC Conference, Saskatoon, Sask.
  • Brown, Leslie, and Hicks, Elizabeth. (May 2007). A Co-operative Retail Grocery Store? Consumers’ Community Co-operative and Stakeholder Views of the Co-operative Difference. Presented to the Co-operatives and Innovation: Influencing the Social Economy Conference, CASC. Saskatoon, Sask.
  • Hicks, E., Doyle, W., Bagg, D.R., and Young, J.D. (February 2006). Practicing Public Accountants in Canada: Cognitive Styles and Cognitive Abilities. Proceedings of the American Society of Business and Behavioral Science (ASBBS). Las Vegas, Nevada. 
  • Hicks, E., Bagg, R., Doyle, W., and Young, J.D. (February 2006). Public Accountants in Nova Scotia: Preliminary Evidence Regarding Learning Strategies Barriers and Facilitators. Proceeding of the Academy of Human Resource Development, 2006 International Research Conference, USA 109.

Professional Projects and Activities:

  • Maddocks, J., Robb, A., Hicks, E., and Webb, T. (March 2009), CEARC iSORP discussion paper no. 4, Reporting on Membership: Joining, Participating in and Leaving the Co‐op, Saint Mary’s University, Halifax, NS.
  • Maddocks, J., Robb, A., Hicks, E., and Webb, T. (February 2009). CEARC iSORP Discussion Paper 3: Reporting Payments to Members’. Centre of Excellence for Accounting and Reporting for Co-operatives, Saint Mary’s University, Halifax, NS. 
  • Robb, A., Maddocks, J., and Hicks, E., (August 2008). CEARC iSORP Discussion Paper 2: Reporting Co-operative Members’ Funds. Centre of Excellence for Accounting and Reporting for Co-operatives, Saint Mary’s University, Halifax, NS.