Robert J. Trulaske Sr., College of Business, University of Missouri

People Directory

Vairam Arunachalam

Director, School of Accountancy & PricewaterhouseCoopers / Joseph A. Silvoso Distinguished Professor
Cornell Hall
Office Hours: 
Monday - Tuesday: 12:30 pm-2:00 pm prefer by appt.
(573) 882-4463

Professor Vairam Arunachalam serves as Director of the School of Accountancy.  His research and teaching interests are in the areas of fraud examination, forensic accounting, and information systems.  He is a member of the American Accounting Association, Institute of Management Accountants, and Association for Certified Fraud Examiners.  He is a winner of several campus-wide teaching awards, including Mizzou's William T. Kemper Fellowship for Teaching Excellence (1999), Excellence in Teaching with Technology Award (2005), and the Governor's Award for Excellence in Teaching (2007).  He is also a recipient of the Trulaske College of Business' O'Brien Excellence in Teaching Award (1996), Outstanding Faculty Service Award (2001), and Distinguished Research Fellowship Award (2004).

Professor Arunachalam is a Past President (2000-2001) of the American Accounting Association - Information Systems Section, and served on the Board of Directors of the Institute of Management Accountants (IMA) for 2002-2004.  He has also served as a Director in the IMA Research Foundation from 2004-2008, chairing its Academic Research Proposals Review Committee from 2006-2008.  He also served as Chair of the IMA Research Foundation from 2010-2012.  In 2011-2012, Professor Arunachalam served as an academic member of the Board of the Accounting Program Leaders Group (APLG) and in 2013-2014, he served as a member of the APLG nominations committee.  He has also served from 2010-2012 as a member of the Higher Education Advisory Committee of the Association of Certified Fraud Examiners (ACFE).  He served as a member of the Missouri Society of CPAs (MSCPA) 2012-2013 stategic planning team and as a founding board member of the Missouri Foundation for Advancing the Accounting Profession (MoFAAP).  He is currently serving as a member of the MSCPA Board for 2013-2015.  He is also a member of the Accountancy Advisory Board for the University of Illinois.  He has recently been appointed as a member of the Board of Regents of the Institute of Certified Management Accountants (ICMA) for 2014-2017.

He is a 2001 Boeing Faculty Fellow and served as MU's campus liaison for the SAP University Alliance from 1998 to 2005.  In 2004, he received grants from i2 Inc. and PwC for developing a forensic accounting course that merges fraud examination and information systems.  This has since led to regular course offerings in the area for accountancy students at Mizzou, the creation of a student chapter of the ACFE, and the establishment/continuation of some high profile speaker series (e.g., Orin Ethics Symposium; Dawdy Speaker Series) for the benefit of Mizzou students, faculty, alumni, and professionals.

Recently, Professor Arunachalam has taught management accounting to graduate business students and business executives in Vietnam.  He has also published several research articles in journals such as Accounting, Organizations and Society; Organizational Behavior and Human Decision Processes; Journal of Information Systems; Behavioral Research in Accounting; and Journal of Applied Social Psychology.


B.Com., Loyola College, 1983; M.Acc., University of Georgia, 1985; Ph.D., University of Illinois, 1991; Certified Management Accountant (CMA); Certified Fraud Examiner (CFE).


Journal Articles

L. Schiffel, K. Smith, and V. Arunachalam, "Impacts of Nonfinancial Performance Measures on Health Insurance Decision-Making," International Journal of Management Accounting Research, forthcoming.

Arunachalam, V., C. Chan, J. Prather-Kinsey, and P.R. Wheeler, “Multinational managers’ perceptions of how culture and management control systems affect firm performance,” Journal of International Business and Cultural Studies, forthcoming.

Beck, G., R. Limor, V. Arunachalam, and P. Wheeler, "The Effect of Changes in Decision Aid Bias on Learning: Evidence of Functional Fixation," Journal of Information Systems, Vol. 28, No. 1, Spring 2014, pp. 1-25.

W. E. Lee, V. Arunachalam, and D. Schmidt, “Effects of Alternative Short-Session Training Methods on Fraud Detection: A Performance and Efficiency Assessment,” Journal of Forensic & Investigative Accounting, Vol. 5, Issue 1, January - June 2013, pp.126-150.

Dougherty, T.W., Dreher, G.F., Arunachalam, V., & Wilbanks, J.E. (2013). Mentor status, occupational context, and protégé career outcomes: Differential returns for males and females, Journal of Vocational Behavior, 83, pp. 514-527.

Wheeler, P., and V. Arunachalam, "The Effects of Multimedia on Cognitive Aspects of Decision Making," International Journal of Accounting Information Systems, Vol. 10, No. 2, June 2009, pp. 97-116.

Wheeler, P., and V. Arunachalam, "Confirmation Bias in Information Search Strategies in Tax Research," Behavioral Research in Accounting, Vol.20(1), 2008, pp. 131-145.

J. Wall, V. Arunachalam, and R. Callister, " Third-Party Dispute Resolution in India and the United States ," Journal of Applied Social Psychology, Vol. 38, No. 12, December 2008, pp. 3075-3100.

Arunachalam, V., "Electronic Data Interchange: An Evaluation of Alternative Organizational Forms," Accounting, Organizations and Society, Vol.29, 2004, pp.227-241.

Mauldin, E. and V. Arunachalam. 2002. “An Experimental Examination of Alternative Forms of Web Assurance for Business-to-Consumer E-commerce” Journal of Information Systems (Supplement): 33-54.

Arunachalam, V., B. Pei, and P. Steinbart, "Impression Management with Graphs: Effects on Choices," Journal of Information Systems, Fall 2002, pp. 183-202. (Winner of the American Accounting Association-Information Systems Section 2002 Mid-Year Meeting Best Research Paper Award.)

Arunachalam, V., and G. Beck, "Functional Fixation Revisited: The Effects of Feedback and a Repeated Measures Design on Information Processing Changes in Response to an Accounting Change," Accounting, Organizations and Society, Vol. 27/1-2, 2002, pp. 1-25.

Arunachalem, V., Lytle, A.L., & Wall, J.A. Jr. "An Evaluation of Two Mediation Techniques, Negotiator Power, and Culture in Negotiation," Journal of Applied Social Psychology, Vol. 31, No. 5, July 2001, pp.951-980.

Stein, D., V. Arunachalam, and L. Rittenberg, "Electronic Commerce System Sophistication and the Audit Process: Insights from Information Systems Auditors," Information Systems Control Journal, January 2001, pp. 33-38.

Arunachalam, V., "Organizational Issues in AIS Academe," Review of Accounting Information Systems, Fall 2000, pp. 99-101.

Sriram, R., V. Arunachalam, and D. Ivancevich, "EDI Adoption and Implementation: An Examination of Perceived Operational and Strategic Benefits, and Controls," Journal of Information Systems, Spring 2000, pp. 37-52.

Arunachalam, V., J. Wall, and C. Chan, "Hong Kong versus U.S. Negotiations: Effects of Culture, Alternatives, Outcome Scales, and Mediation," Journal of Applied Social Psychology, Vol. 28, No. 14, July 1998, pp. 1219-1244.

Arunachalam, V., W. Dilla, M. Shelley, and C. Chan, "Market Alternatives, Third Party Intervention, and Third Party Informedness in Negotiation," Group Decision and Negotiation, March 1998, pp. 81-107.

Arunachalam, V., J. Sweeney, and J. Kurtenbach, "The Relationship Between Cognitive Problem-Solving Style and Task Structure in Affecting Student Performance," The Accounting Educators' Journal, Vol.IX, No.1, June 1997, pp.1-13.

Arunachalam, V., "Electronic Data Interchange: Issues in Adoption and Management," Information Resources Management Journal, Vol. 10, No. 2, Spring 1997, pp.22-31.

Arunachalam, V., and B. Daly, "An Empirical Investigation of Judgment Feedback and Computerized Decision Support in a Prediction Task," Accounting, Management and Information Technologies, Fall 1996, pp.139-156.

Stone, D., V. Arunachalam, and J. Chandler, "An Empirical Investigation of Knowledge, Skill, Self-Efficacy, and Computer Anxiety in Accounting Education," Issues in Accounting Education, Vol.11, No.2, Fall 1996, pp.345-376.

Arunachalam, V., and W. Sasso, "Cognitive Processes in Program Comprehension: An Empirical Analysis in the Context of Software Reengineering," Journal of Systems and SoftwareVol.34, No.3, September 1996, pp.177-189.

Arunachalam, V., "Electronic Data Interchange: An Analysis of Adoption, Uses, Benefits, and Barriers," Journal of Systems Management, March/April 1995, pp.60-64.

Arunachalam, V., and W. Dilla, "Judgment Accuracy and Outcomes in Negotiation: A Causal Modeling Analysis of Decision-Aiding Effects," Organizational Behavior and Human Decision ProcessesVol.61, No.3, March 1995, pp.289-304.

Arunachalam, V., and B. Daly, "The Effects of Judgment Feedback in an Earnings Prediction Task Using Accounting Information," Advances in Accounting Information Systems, 1995, pp.63-99.

Macy, G., and V. Arunachalam, "Management Accounting Systems and Contingency Theory: In Search of Effective Systems," Advances in Management Accounting, 1995, pp.63-86.

Arunachalam, V., and C. Lawrence, "International Comparisons of Professional Training in Management Accounting: The Case of Canada and the U.S.," Journal of International Accounting, Auditing & Taxation, December 1994, pp.251-270.

Arunachalam, V., and I. Khurana, "Public Accounting Certification Programmes in Canada and the U.S.A.," Accountants' Journal, October 1993, pp.80-82.

Arunachalam, V., and I. Khurana, "Dual Designations: Reciprocity Comes to Accountancy," CA Magazine (Feature Article), September 1993, pp.28-33.

Arunachalam, V., and I. Khurana, "American CPA and Indian CA Certification Programmes: An Analysis," The Chartered Accountant, November 1992, pp.383-389.

Arunachalam, V., and W. Dilla, "Computer-Mediated Communication and Structured Interaction in Transfer Pricing Negotiation," Journal of Information Systems, Fall 1992, pp.149-170.

Arunachalam, V., "Tax Shelter Investments: A Systems Approach," Georgia Journal of Accounting, Spring 1985, pp.215-225.