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Dr. Thomas Schneider

Assistant Professor
DepartmentAccounting
EducationMBA, PhD, CMA, CPA
OfficeTRS 1-113
Phone416-979-5000 ext: 6736

Overview

Thomas Schneider is an assistant professor of accounting in the School of Accounting and Finance at the Ted Rogers School of Management. His research focus is on social and environmental accounting. It ranges from exploring the capital market effects of environmental related accounting rules and securities regulations to the triple bottom-line implications of energy policy at the grass-roots level. His teaching focuses on preparing students for careers in which social, environmental and ethical considerations are becoming more and more important. This applies whether they aspire to work as financial analysts, to work in the rapidly growing area of sustainability reporting and auditing, or to work in more traditional accounting related jobs.

His practical work has helped to inform practitioners and academics about the detailed differences between US GAAP and IFRS requirements on the financial reporting of environmental liabilities. Professor Schneider is a member of the Expert Group on Resource Classification (EGRC) of the United Nations Economic Commission for Europe. The EGRC is tasked with developing and implementing resource classification and evaluation standards that can be applied by all member nations of the UN. Current work related to the work of the EGRC is on incorporating social and environmental dimensions into the classification of fossil fuel, mineral and renewable reserves and resources.

Social and environmental accounting, natural resource accounting and resource valuation

Journal Articles
Schneider, T. and Sun Na. The use of ‘lucky’ numbers in Chinese A-share initial public offerings. International Research Journal of Applied Finance 5 (7): 927 – 958, 2014. 

Bewley, K. and T. Schneider. Triple bottom-line accounting in the social housing sector: An exploratory case study. Accounting and the Public Interest 13: 105-121, 2013.

Dixon, R.; A. Sandilya, M. Maier and T. Schneider. “Qualifying Environmental Trusts as Financial Security for Oil Sands Reclamation Liabilities”. Oil Sands Research and Information Network, Technical Report 24. Available at: 2012. 

Schneider, T. “Is environmental performance a determinant of bond pricing? Evidence from the U.S. pulp and paper and chemical industries.” Contemporary Accounting Research 28 (5): 1537-1561. 2011. 
Schneider, T. “Environmental Liabilities and the move to International Financial Reporting Standards”. Oil Sands Research and Information Network, Technical Report 9. Available at: https://era.library.ualberta.ca/public/view/item/uuid:14b5eb37-22bf-430c-a707-b2dd1b861c4b, external link. 2011.
Working papers and ongoing projects:
“A dam tale: Using institutional logics in a case-study on water rights in the Canadian Coastal Mountains”. With M. Andreaus, University of Trento. 
 “Triple Bottom Line Evaluation of Energy Retrofit Spending in Social Housing: Shovel Ready or Shovel Worthy?”. With K. Bewley, Ryerson University. Associated with 2014 SSHRC Insight Development Grant. 
“Global climate change and fossil fuel reserves reporting”. With J. Bebbington, University of St. Andrew’s, A. Fox, University of Dundee and L. Stevenson, University of St. Andrew’s. 
“Another dam tale: hydropower in the Alps. Institutions, actors and accountability in an inter temporal analysis”. With M. Andreaus, University of Trento.

“Dirty Oil or a National Treasure? Accounting for Environmental Liabilities in the Canadian Oil and Gas Sector”. With J. Moore, Wilfrid Laurier University.

“Non-GAAP measures in the Canadian Mining Industry”. With Kyle Stevens-Cox, Ryerson University. Research paper prepared for CPA Canada.
Ongoing Projects
“Asset Retirement Obligations in the United States – A longitudinal study”. With Bruce McConomy, Wilfrid Laurier University.
“Digging into Company Communications”. With Mari Paananen, University of Exeter and Annelies Renders, Maastricht University.
2017 Digging Into Data. Trans-Atlantic Platform Social Science and Humanities 2016 Request for Proposal. Co-application with University of Exeter and Maastricht University business schools. Project working title: Digging into Company Communication. Canadian funding sources: Social Sciences and Humanities Research Council and National Sciences and Engineering Research Council. Total tri-country funds requested: Approx. $CDN 500,000; Canadian funding portion: $198,133. Announcement date: April 2017. 
2014 Social Sciences and Humanities Research Council Insight Development Grant. Principal Investigator. Project working title: “Assessing energy-efficiency retrofits in the social-housing sector: a triple bottom-line approach”. With Kathryn Bewley (Co-investigator). 2014
2014 Canadian Centre for Corporate Social Responsibility Research Grant. Principal Investigator. Project working title: “Inter-temporal and International comparative institutionalism - A case study on hydro-electric dams in the Italian Alps and the Canadian Coastal Mountains”. With M. Andreaus (Co-investigator). 2014
2011 Social Sciences and Humanities Research Council Standard Research Grant. Co-investigator. Project working title: “Conflict minerals reporting under the U.S. Dodd-Frank Act”. With R. Klassen (Principal Investigator). 2011
2011 Social Sciences and Humanities Research Council Standard Research Grant. Co-investigator. Project working title: “Does Fair Value Accounting Discipline Markets or Increase Volatility and Destabilize Markets?”. With M. Maier (Principal Investigator). 2011
2016 Centre for Social and Environmental Accounting Research (CSEAR) North American Conference. Illinois State University. Presenter. “A dam tale: Using institutional logics in a case-study on water rights in the Canadian Coastal Mountains”
2016 Accounting and Finance Association of Australia and New Zealand Annual Conference. Gold Coast, Australia. Co-author to presenter. Triple Bottom Line Evaluation of Energy Retrofit Spending in Social Housing: Shovel Ready or Shovel Worthy?
2016 Asia Pacific Inter-disciplinary Research in Accounting (APIRA) Conference. Co-author to presenter. RMIT University, Melbourne Australia. “A dam tale: Using institutional logics in a case-study on water rights in the Canadian Coastal Mountains”.
2016 University of Exeter Business School. Invited Presenter. “A dam tale: Using institutional logics in a case-study on water rights in the Canadian Coastal Mountains”.
2016 Centre for Social and Environmental Accounting Research (CSEAR) Annual Conference. University of St. Andrew’s. Co-author to presenter. “Another dam tale: hydropower in the Alps. Institutions, actors and accountability in an intertemporal analysis”.
2016 North American Case Research Association (NACRA) Conference. Las Vegas, United States. Co-author to presenter. “Dirty Oil or a National Treasure? Accounting for Environmental Liabilities in the Canadian Oil and Gas Sector”.
2015 Centre for Social and Environmental Accounting Research (CSEAR) Annual Conference. Royal Holloway, University of London. Presenter. “Conflict minerals reporting under the U.S. Dodd-Frank Act”.
2015 American Academic Accounting Association Annual Conference. Co-author to presenter. “Recognition of Asset Retirement Obligations by Natural Resource Companies”.
2015 European Accounting Association Annual Conference. Co-author to presenter. “Recognition of Asset Retirement Obligations by Natural Resource Companies”.
2014 Centre for International Governance and Innovation (CIGI). Invited workshop participant and session moderator. “Design options for a sustainable financial system”.
2016- Course Developer. CPA Canada Professional Education Program (PEP) Core 2. Post-degree Masters in Accounting, Ryerson University School of Accounting and Finance (to be offered summer 2017). 
2016- Course Instructor and developer. AFA 619: Intermediate Cost and Management Accounting. School of Accounting and Finance, Ryerson University.
2015- Course Instructor and developer. AFA 511: Ethics in Accounting. School of Accounting and Finance, Ryerson University.
2011-2015 Course instructor and developer. Accounting 463/663: Accounting for Natural Resources, Energy and the Environment. Alberta School of Business, University of Alberta.
2011-2015

Course Instructor. Accounting 523: Accounting Information and Internal Decision Making. Alberta School of Business, University of Alberta.

2008-2010 Course Instructor. Accounting 322: Introduction to Accounting for Management Decision Making. Alberta School of Business, University of Alberta.
2006 Course Instructor. AFM 101: Core Concepts of Accounting Information. School of Accounting and Finance, University of Waterloo.

Advisory Board:

European Union Research and Innovation Framework Program. Funded project (€4.2 million, 42 months): Combined Heat, Power and Metal extraction from ultra-deep ore bodies (2016-2020)

Editorial Board:

Sustainability Accounting Management and Policy Journal (2016-)

Editorial Board:

Contemporary Accounting Research (2013-)

Member:

United Nations Expert Group on Resource Classification: http://www.unece.org/energy/se/reserves.html, external link

Member:

United Nations Expert Group on Resource Classification, sub-group on the application of the United Nations Framework Classification economic and social viability criterion for resource classification

Member:

Centre for Social and Environmental Accounting Research (CSEAR). St. Andrew’s University, Scotland, UK