Yusuf Joseph Ugras, Ph.D.

Associate Professor of Accounting
Accounting, Administration, Professor

Dr.  Yusuf Joseph Ugras has been at La Salle University in faculty and academic leadership roles since 1987.  As an academic leader, he was Associate Provost, Dean, Associate Dean and MBA Director with focus on academic programming for working professionals and international audiences. Dr. Ugras brings over 30 years of academic experience from the world of Accounting, Finance and International Business Strategy. Dean Ugras has a strong background in corporate training and academic program design and administration.

He has published in Advances in Management Accounting, Accounting Enquiries, Southern Business and Economic Journal, Journal of Business Ethics, Health Care Financial Management, Journal of Management Systems, and Mid-American Journal of Business.  His research paper on Business Ethics is among the top 50 cited articles in the field. He has provided consulting services to several organizations including Crown Cork & Seal, Subaru America, UNISYS, Binney and Smith, Albert Einstein Hospital, Triump, and Carpenter Tech.  He has made presentations at various conferences including UPCEA, AACSB International, Mid Atlantic Association of Colleges of Business Administration (MAACBA), American Accounting Association, European Management Accounting Conference, Management Accounting Research Symposia, and Philadelphia Controllers Conference. He has also provided assistance to several universities in improving their adult, and graduate programming. He has served as President of the American Accounting Association – Mid-Atlantic Region, as well as several positions with the Institute of Management Accountants. Most recently, he has served in the leadership positions with University Professional Continuing Education Association and American International Recruitment Council.

He holds  B.S. in Accounting and M.B.A. from Fairleigh Dickinson University and a Ph.D. in Accounting from Temple University.

Areas of Expertise

  • Managerial Accounting with focus on Performance Evaluation and Strategy Implementation
  • International Business


  • Temple University, Philadelphia, Pennsylvania, Ph.D., 1992. Accounting, Minor: Management Science / Operations Research
  • Fairleigh Dickinson University, Teaneck, New Jersey, M.B.A., 1984. Accounting and Taxation
  • Fairleigh Dickinson University, Teaneck, New Jersey, B.S., 1982, Accounting


  • Certified Management Accountant, C.M.A.


  • Financial Accounting
  • Managerial Accounting
  • International Business


“An Investigation in How Six Sigma Project Teams Should Make Rational Decisions in Shared Leadership Environments” with Galli, Szabat, and Mohebbi in International Journal of Enterprise Information Systems (forthcoming in 2016).

“Growth and Changes in Online Education”, with Paul R. Brazina, Fall 2014, PICPA.

“Facilitation and Dialogue Tools and Techniques for Effective Adult Learning”, with Steven Pyser, November 2006, AI Practitioner.

“An Investigation of the Relative Importance of the Characteristics of Information in Governmental Financial Reporting”, 2003, Business Journal.

“Thinking Outside the Cubicle: Merging Corporate Goals with Engineering and Science”, 2001, ASTM Business Link.

“Product Pricing and Allocations of Non-Controllable Costs”, with R. Lipka, 1999, Advances in Management Accounting, Volume 7, pp. 111-128.

“Business Students and Ethics: A Meta-Analysis”, with S. C. Borkowski, 1998, Journal of Business Ethics, Volume 17, pp. 1117-1127.*

*The article listed above is ranked in the top 1 percent of the 30 years of articles published by the Journal of Business Ethics. As such, the article is now considered a “citation classic.” It was featured in a special edition of the Journal in 2012.

“Profile of 1985 Low Corporate Income Tax Firms: An Empirical Examination”, with B. A. Leauby and G. Ndubizu, 1996, Southern Business and Economic Journal.

“Profile of Early Adopters: SFAS 106”, with B. A. Leauby and M. J. Welsh, Mid-American Journal of Business, Volume 10, Number 1, Spring 1995, pp. 5-12.

“Using the Analytic Hierarchy Process to Evaluate the Hierarchy of Accounting Qualities”, with D. Kennedy, B. Leauby, and M. Tavana, Accounting Enquiries, Volume 4, Number 2, February 1995, pp. 249-288.

“Factors Affecting Allocation of Non-Controllable Costs for Performance Evaluation Use: A Survey”, Advances in Management Accounting, Volume 3, 1994, pp. 255-278.

“An AHP-DELPHI Approach to Conflict Resolution in Hiring Accounting Faculty”, with D. Kennedy, M. Tavana, and J. Rappaport, Journal of Management Systems, Volume 5, Number 1, 1993, pp. 49-73.

“Postretirement Benefits other than Pensions: The Effect of SFAS 106 Early Adoption”, with B. A. Leauby and M.J. Welsh, Southern Business and Economic Journal, Volume 17, Number 1, October 1993, pp. 50-66.

“Early SFAS 106 Adopters Provide Revealing Healthcare Data”, with B. A. Leauby and M. J. Welsh, Health Care Financial Management, June 1993, Volume 48, Number 6, pp. 98-111.

“The Ethical Attitudes of Students as a Function of Age, Sex and Experience”, with S. C. Borkowski, Journal of Business Ethics, Volume 11, Number 12, December 1992, pp. 63-81.