Dan Heitger

Deloitte Professor & Center for Business Excellence Co-Director



Academic Background

  • Ph.D. Michigan State University, Accounting, 2000
  • B.S. Indiana University, Accounting, 1993

Academic & Professional Experience

  • Deloitte Professor of Accountancy, Miami University (2012-Present)
  • Professor, Miami University (2011-Present)
  • Associate Professor, Miami University (2007-2011).
  • Co-Founder, Indiana Executive Systems (2002-Present).
  • Assistant Professor, Miami University (2004-2006).
  • Assistant Professor, Auburn University (1999-2004).
  • Visiting Assistant Professor, Indiana University (2002-2003).
  • Research/Teaching Assistant, Michigan State University (1993-1999).
  • Audit Intern, Ernst & Young (1992-1992).

Recent Publications

  • Ballou, Heitger, and Landes. 2013. Accounting for the Sustainability Cycle. American Institute of Certified Public Accountants--Financial Reporting Center.
  • Ballou, Faris, Gilbert, Heitger, and LeBlanc. 2013. Demystifying Sustainability Risk: Integrating the Triple Bottom Line into an Enterprise Risk Management Program. The Committee on Sponsoring Organizations of the Treadway Commission.
  • Krzus, Ballou, and Heitger. 2013. The Economics of Sustainability. American Institute of Certified Public Accountants--Financial Reporting Center.
  • Ballou, Casey, Grenier, and Heitger. 2012. "Exploring the Perceived Effectiveness of Sustainability Initiatives: Opportunities for Accounting Research". Accounting Horizons.
  • Stoel, Ballou, and Heitger. 2011. Board of Director Perceptions of Risk Management Information: Analysis of COSO's Strengthening Enterprise Risk Management for Strategic Advantage. Management Accounting Quarterly.
  • Booker, Heitger, and Shultz. 2011. The Effect of Causal Knowledge on Individuals' Perceptions of Nonfinancial Performance Measures in Profit Prediction. Advances in Accounting.
  • Ballou, Heitger and Donnell. 2010. Creating Effective Dashboards: How Companies Can Improve Executive Decision Making and Board Oversight. Strategic Finance.
  • Heitger, D., Mowen, M., and D. Hansen. Fundamentals Cornerstones of Managerial Accounting. 1st Edition. 2009. Cincinnati: Thomson-Southwestern.
  • Heitger, L., and D. Heitger. 2008. “Incorporating Forensic Accounting and Litigation Advisory Services into the Classroom”. Forthcoming in Issues in Accounting Education.
  • Ballou, B., Cashell, J., and D. Heitger.  2008. “Teaching Considerations in a Dynamic, Divergent Auditing Environment”.  Forthcoming in Journal of Accounting Education.
  • Ballou, B., Heitger, D., and T. Schultz.  2008. “Measuring the Costs of Responding to Business Risks.” Forthcoming in Management Accounting Quarterly.
  • Heitger, L., and D. Heitger. 2008. “Jamestown Electric Supply Company: Assessing Customer Profitability”. Issues in Accounting Education Vol. 23 (2): 261-280.
  • Ballou, B. and D. Heitger. 2008. “Kofenya: An Integrative Case on the Role of Managerial Accounting Information in Evaluating a New Business,” Issues in Accounting Education Vol. 23 (2): 211-228.
  • Ballou, B., and D. Heitger. 2008. “Integrating Governance, Risk, and Reporting to Create Long-Term Value”. Strategic Finance (May): 36-41.
  • Ballou, B., and D. Heitger. 2008. Coordinating Risk Management and Performance Measurement. A Bureau of National Affairs Research Portfolio. Washington, D.C.: Bureau of National Affairs.
  • Ballou, B., J. Cashell, and D. Heitger. 2008. “My (S)old Kentucky Home: The Case of the Erpenbeck Company”. Forthcoming in a monograph of fraud cases for non-accountants, Serge Matulich (Ed).
  • Heitger, D.  2007. “Estimating Activity Costs:  How the Provision of Accurate Historical Activity Data from a Biased Cost System Can Improve Managers’ Cost Estimation Accuracy”.  Behavioral Research in Accounting Vol. 19: 133-159.            
  • Booker, D., Drake, A., & Heitger, D. (2007). New Product Development: How Cost Information Affects Designer Focus and Behavior in a Multiple Objective Setting. Behavioral Research in Accounting, 19, 19-41.
  • Heitger, D. (2007). Estimating Activity Costs: How the Provision of Accurate Historical Activity Data from a Biased Cost System Can Improve Managers' Cost Estimation Accuracy. Behavioral Research in Accounting, 19, 133-159.
  • Heitger, D. L., Cashell, J., & Ballou, B. (2007). My (S)old Kentucky Home: The Case of the Erpenbeck Company. (in press), In Serge Matulich (Ed.) Monograph of fraud cases for non-accountants.
  • Ballou, B. & Heitger, D. (2006). Tapping a Risk Labor Pool. Harvard Business Review, 28-30.
  • Ballou, B., Heitger, D., & Landes, C. (2006). The Rise of Corporate Sustainability Reporting: A Rapidly Growing Assurance Opportunity. Journal of Accountancy, 65-74.
  • Ballou, B., Brewer, P. C., & Heitger, D. (2006). Applying a Balanced Scorecard Approach to COSO's Enterprise Risk Management Framework. Strategic Finance, 34-38.
  • Ballou, B. & Heitger, D. (2005). A Cognitive Characterization of Audit Analytical Procedures Under Strategic-Systems Auditing. Journal of Theoretical Accounting Research, 1 (1), 1-37.
  • Ballou, B. & Heitger, D. (2005). "Practical Enterprise Risk Management: A Building Block Approach for Implementing COSO 2004".  Management Accounting Quarterly (Winter, Volume 6, Issue 2): 1-10.

Honors & Awards

  • Awarded Outstanding Educator. 2014. Cincy Magazine.
  • Awarded the Certificate of Merit research award from the Institute of Management Accountants. 2010, 2009, 2008, and 2004.
  • Awarded the 2009 Lybrand Medal research award from the Institute of Management Accountants. The Lybrand Award is given to the “most outstanding article” published in Management Accounting Quarterly each year.
  • Recipient of the 2008 Millstein Rising Star of Corporate Governance award from the Yale University Governance Forum. The award "Recognizes young professionals new to corporate governance, from the many bodies that comprise the global world of corporate governance, who are making an impact as outstanding analysts, experts, activists, or managers. Candidates were assessed on criteria such as past accomplishments and thought leadership; future projects and endeavors; reputation among existing industry leaders; and potential to influence the industry in the future." Only one academic was selected as a Millstein Award recipient.
  • 2007: Selected by Miami University Provost Jeffrey Herbst and Farmer School of Business Dean Roger Jenkins to be presented (along with my Promotion and Tenure dossier) to Miami University's Board of Trustees as a faculty member who represents the very best of Miami (Provost Herbst)., Miami University.
  • 2006: Nominee for university-wide Outstanding Professor Award, Miami University.
  • 2005: Recognized for passion and dedication to the field of teaching, Beta Gamma Sigma and Sigma Phi Epsilon.
  • 2004-2001: Named Nettles Faculty Fellow, Auburn University.
  • 2004: Recognized for service, Auburn University.
  • 2004: Receieved Certificate of Merit research award, Institute of Management Accountants.
  • 2003: Nominee for Student Choice Teaching Award, Indiana University.
  • 2003-2001: PricewaterhouseCoopers LLP Faculty, Auburn University.
  • 2002: Colonial Company Annual Award for Teaching Excellence, Auburn University, College of Business.
  • 1999: Beta Alpha Psi Ph.D. Student Excellence in Teaching Award, Michigan State University, Department of Accounting.
  • 1998: Milfred B. Erickson Fellowship.
  • 1998: Dissertation Completion Fellowship, Michigan State University, College of Business.
  • 1998-1993: Accounting Doctoral Fellowship, 1993-1998., Michigan State University.
  • 1996: Big Ten Doctoral Consortium Fellow.
  • 1994: American Accounting Association Doctoral Scholarship, American Accounting Association.

Professional Interests

  • Research: Encompass the areas of performance measurement, corporate sustainability reporting, enterprise risk management and auditing.
  • Teaching: Risk Management, Business Reporting, Introductory, intermediate and advanced Managerial Accounting, and introductory and intermediate Financial Accounting.

Areas of Expertise

  • Business reporting
  • Corporate governance
  • Enterprise risk management


Dan L. Heitger, Ph.D., has actively taught, researched, and worked with executives in enterprise risk management and non-financial reporting in varying capacities since 1999. His undergraduate and graduate level accounting courses emphasize performance measurement modeling, stakeholder engagement, and corporate sustainability reporting as a means for addressing accountability concerns for key decision makers and stakeholders of an organization. He co-founded Indiana Executive Systems, an organization that provides executive education across a variety of business topics for large international organizations. Through his company, Dr. Heitger has taught executives from over 20 different countries on a variety of topics related to governance, risk management and reporting, as well as on fraud investigation and forensic accounting. His articles and instructional cases in the area have been published in academic and practitioner journals. Dr. Heitger has received various grants and awards related to his work in risk management and reporting.

More on Heitger:Yale's Millstein Center names Heitger as Rising Star


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