M. Dale Stoel

Associate Professor



Academic Background

  • Doctor of Philosophy (Accounting and Management Information Systems), The Ohio State University, 2006
  • Master of Science in Management, Purdue University, 1992
  • Bachelor of Science, Computer and Electrical Engineering, Purdue University, 1987

Academic & Professional Experience

  • Assistant Professor, Department of Accountancy, Miami University (2007 to present)
  • Visiting Assistant Professor, Department of Accounting and Information Systems, The Ohio State University (2006-2007)
  • Graduate Assistant, Department of Accounting and Information Systems, The Ohio State University (2001-2005)
  • Director, Gartner Consulting (1999-2001)
  • Sr. Consultant / Manager / Senior Manager, Deloitte Consulting (1992-1999)
  • Design Engineer - IBM, Kingston, NY (1987-1990)

Recent Publications

  • Stoel, M. & Muhanna, W. 2012. The Dimensions and Directionality of Trust and Their Roles in Development of Shared Business-IT Understanding, Information & Management, 49, p.248-256.
  • Stoel, D., Havelka, D., & Merhout, J. 2012. An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners, International Journal of Accounting Information Systems, 13(1), p60-79.
  • Ballou, B., D. Heitger & D. Stoel. 2011 How Board of Directors Perceive Risk Management Information. Management Accounting Quarterly, 12(4), p14-22.
  • Stoel, M. and Muhanna, W. 2011. IT internal control weaknesses and firm performance: An organizational liability lens, International Journal of Accounting Information Systems, 12(4), p.280-304.
  • Stoel, M. and W. Muhanna. 2009. "IT capabilities and firm performance: A contingency analysis of the role of industry and IT capability type," Information & Management, 46 (3), p181-189.
  • Stoel, M. and W. Muhanna. 2010. "The Value Relevance of Information Technology Capability: An Empirical Assessment." Journal of Information Systems.


Stoel earned a bachelor's degree in engineering and a master's degree in management from Purdue University. He received his PhD in Accounting and Information Systems from The Ohio State University. Prior to entering academia, Stoel worked as a computer design engineer for IBM and as a management consultant for Deloitte Consulting and Gartner.

He joined the faculty in 2007 and teaches in the areas of accounting information systems and managerial accounting. His research interests include the value and control of information technology solutions, information technology audits, risk management, and knowledge transfer within organizations. His published works appear in the Journal of Information Systems, Information & Management, and Management Accounting Quarterly, and his research has also been presented at national and international conferences on accounting and information systems.


  • SPRING 2018
  • ACC 361 SEC A, MW 1:15PM - 2:35PM FSB 0031
  • ACC 495 SEC A, MW 2:50PM - 4:10PM FSB 0028

Contact Information

Office Hours

  • SPRING 2018
  • MW 10:00am - 12:00pm and 4:15pm - 4:45pm


* Accessible version of PDF available upon request.