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Photo of Gilda M. Agacer, Ph.D.

Gilda M. Agacer, Ph.D.

Associate Dean

Associate Professor

Accounting, Leon Hess Business School
Bey Hall 213

Gilda M. Agacer, Ph.D.

Gilda M. Agacer’s areas of expertise include managerial accounting, cost accounting, and governmental and not-for-profit accounting.


Ph.D., University of South Carolina

M.B.A., University of South Carolina

B.A., University of the East, Philippines

Research Interests

Ethics, assurance of learning issues, and environmental accounting


Scholarly Articles

“Developing An Assessment System For Evaluating Students,” International Journal of Learning, Volume 15, Issue 1, pp. 25-32, 2008.” Perceptions of Auditors’ Independence: A Regional Study Involving Saudi Arabia, Kuwait, and United Arab Emirates,” Research in Accounting in Emerging Economies, Vol.5: 19-42, 2003.”Undergraduate Student Business-Related Ethical Decision-Making: The Effect of Time, Gender, and Major,” Congress of Political Economists Annual Conference, Berlin, Germany, July 2007.”Ethical Decision-Making Differences Between Philippines and United States,” Mid-Atlantic American Accounting Association Regional Meeting, Parsippany, NJ, April 2007.


Service Award, Leon Hess Business School, 2005Teaching Award, Leon Hess Business School, 2002Summer Research Grants from the Leon Hess Business School Business Council for 2004, 2006, and 2008


Frequently Taught Classes

  • Business Practice and Experience (BU 588)
  • Business Research (BA 599)
  • Financial Accounting (BA 503)
  • Managerial Accounting (BA 541)
  • Managerial Cost Analysis (BA 420)
  • Principles of Financial Accounting (BA 251)
  • Principles of Managerial Accounting (BA 252)