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Brian Knox, Ph.D.

Associate Professor, Accountancy
Office Number: MBEB 3117

Portrait of Brian Knox

Dr. Brian D. Knox joined Boise State University in 2017 as an assistant professor of accountancy. In 2023 he received tenure and a promotion to associate professor.  He has a Ph.D. in Accounting from the University of Pittsburgh and is a CPA (Arizona). His accounting-related work experience includes work at a state government agency (reviewing cost-plus contracts) and work at a Fortune 500 company (serving as lead or support cost accountant for several departments). Dr. Knox’s research interests are mainly in managerial accounting, including strategic performance measurement systems (such as balanced scorecards and strategy maps), incentives, sunk costs and commitment, costing systems, corporate social responsibility, machine learning in accounting, and the crossover between managerial accounting and neuroscience.


Ph.D. in Accounting, University of Pittsburgh. 2017

Master’s in Accounting, Southern Utah University. 2013

Bachelor of Science in Accounting, Arizona State University. 2011

Teaching Areas

Managerial Accounting

Featured Publications

Knox, B. D. (2023). Machine Learning Activity-Based Costing: Can Activity-Based Costing’s First-Stage Allocation Be Replaced with a Neural Network? Journal of Emerging Technologies in Accounting, 20(2), 95–117.

Wood, D. A., M. Achhpilia, M. T., Adams, et al. including B. D. Knox. (2023). The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions? Issues in Accounting Education, 38(4), 81-108.

Knox, B. D. (2022). Sunk Costs and Quasi-Hyperbolic Discounting: Keeping Profitable Commitments by Considering Sunk Costs. Pacific Accounting Review, 34(1) 1-22.

Knox, B. D. (2021). A Replication about Cause-Effect Linkage Benefits and Managers’ Strategic Judgments. Journal of Management Control, 32, 225-251.

Knox, B. D. (2020). Semantic Processing Theory Could Help Explain the Effectiveness of Creativity Incentives: A Numerical Experiment. Journal of Management Accounting Research, 32(3), 155-178.

Knox, B. D. (2020). A Strategy Map’s Effect on the Feedback Middle Managers Pass Along to Upper Management. Journal of Management Control, 30, 381–404.

Knox, B. D. (2020). Employee Volunteer Programs Are Associated with Firm-Level Benefits and CEO Incentives: Data on the Ethical Dilemma of Corporate Social Responsibility Activities. Journal of Business Ethics, 162(2), 449–472.

The Open Cost Accounting Textbook