Dave Henderson , associate professor of accounting at the University of Mary Washington, teaches principles of accounting, managerial accounting, accounting for decision making and control, and accounting information systems (AIS). He has accumulated almost 20 years of experience in the information technology and accounting fields in various roles, including AIS academic, financial analyst, financial systems developer and project manager.
Dr. Henderson’s research interests focus on accounting information systems technology adoption, issues surrounding AIS development, Internet financial reporting and internal auditing.
Areas of Expertise (10)
Henderson Article Accepted for Publication (professional)
Dave Henderson is co-author of a forthcoming article titled "Barriers and Enablers of Generalized Audit Software Used by Auditors," to be published in the ISACA Journal.
Waple Professorship (professional)
Granted by the University of Mary Washington to pursue a project during the two-year tenure of the professorship. Projects may include research, writing, performances, creative work, and the scholarship of pedagogy.
"Box of Awesome" Teaching Award (professional)
Granted by the Center for Teaching Excellence and Innovation.
Best education paper award (professional)
Granted by the American Accounting Association at the annual conference.
Virginia Polytechnic Institute and State University: Ph.D., Accounting and Information Systems 2007
Phi Kappa Phi Honor Society
George Washington University: M.S., Information Systems 2000
University of Mary Washington: B.A., Economics 1995
University of Mary Washington: B.S., Business 1995
- American Accounting Association
Media Appearances (2)
Henderson Receives Outstanding Paper Award
Eagle Eye online
Assistant Professor of Accounting Dave Henderson’s paper “E-business internal audit: The elephant is still in the room!” has been named as the Outstanding Paper of 2014 by the Journal of Applied Accounting Research ...
Teaching to Learn
University of Mary Washington Magazine online
Assistant Professor of Accounting Dave Henderson ’95 wants his students to learn about accounting practices and information systems ...
Event Appearances (2)
SQL Injection: A Demonstration and Implications for Accounting Students
American Accounting Association (Information Systems Section) Annual Meeting Fort Lauderdale, Florida
Understanding Internal Auditors’ Perceptions and Use of Generalized Audit Software: Exploring Differences between IT audit and non-IT audit specialists
Accounting Information Systems Educator Conference Estes Park, CO
The analysis of data from social media sites can provide useful decision-making information for businesses; however, can small businesses with limited budgets and limited technical expertise compete in this new social media driven market? This study provides a proof of concept for increasing a company's competitive knowledge through the use of the Strengths, Weaknesses, Opportunities, and Threats (SWOT) framework model by gathering qualitative data about the use of social media from employee interviews.
The purpose of this paper is to explore the impact of technological change on the internal audit practices and skills requirements for internal auditors in an e-business environment.
Prior research has investigated organizational adoption of inter-organizational Information Technology (IT) using the Technological–Organizational–Environmental (TOE) framework. While that research has yielded important insights into the adoption of inter-organizational IT, new technologies, such as XBRL, can be used inter-organizationally or internally. As such, testing the TOE framework in both an internal and inter-organizational context is vital because the independent variables explaining internal adoption may be different from those explaining inter-organizational adoption. Using XBRL as a representative example, the TOE framework is used in this study to investigate XBRL adoption for both internal and inter-organizational purposes.
Although software development methodologies can improve software quality, developers typically have a negative attitude toward using them. To encourage a positive attitude, organizations must convince developers of the usefulness of methodologies. However, the traditional conceptualization of perceived usefulness PU may not be detailed enough to explain and engender positive developer attitudes toward methodologies. To determine the ways in which a methodology is useful, in this paper, the authors propose and test a multidimensional conceptualization of PU. A survey of software developers suggests that in the context of methodologies, PU is multidimensional, helping developers achieve a variety of objectives.
Based on a survey of 52 U.S.-based organizations, this study investigates the influence of perceptions of environmental factors on an organization’s intention to adopt XBRL, after controlling for the SEC mandate. Reflecting the view of XBRL as both a technical innovation and a standard for financial reporting, the selection of environmental factors was derived from institutional theory and from the standards adoption literature. The results suggest that perceived mimetic and normative pressures as well as perceptions of network technologies and related technologies that facilitate the use of XBRL exert a significant positive influence on XBRL adoption even after controlling for the effects of the SEC mandate.