Michael Kraten

Associate Professor

Contact Information:

mkraten@providence.edu

401.865.1625

Ryan Center for Business Studies 353

Education:

Ph.D. - Behavioral Accounting University of Connecticut

Brief Biography

An associate professor with 17 years of academic experience, a management consultant with 22 years of entrepreneurial experience, and a Certified Public Accountant with 33 years of financial experience.

Area(s) of Expertise:

Sustainability, Valuation, Risk Management, Communication Technology, Virtual Reality and Virtual Worlds

Awards and Honors:

SSRN Top Download Citation SSRN

Mission Award Rhode Island Society of CPAs

Outstanding Service Award, Public Interest Section American Accounting Association

Rick's Picks - Best Content CPA Journal, NYS Society of CPAs

Keynote Address, Public Interest Section American Accounting Association

Selected Publications:

Hussein, M. Kraten, M. Seow, G. Tam, K. (2017) Influences of Culture on Transfer Price Negotiation. International Journal Of Accounting.(52),

Mangiero, G. Kraten, M. (2017) NPV Sensitivity Analysis: A Dynamic Excel Approach. American Journal of Business Education.(10), 113-125.

Kraten, M. (2017) Transforming < IR > Into < IIM >: A Proposal For Management Accountants To Redeploy The Integrated Reporting < IR > Framework As An Integrated Information Management < IIM > System. CPA Journal.(87),

Ryack, K. Kraten, M. Sheikh, A. (2016) Incorporating Financial Risk Tolerance Research into the Financial Planning Process . Journal of Financial Planning.(29),

Kraten, M. (2016) Future of the Profession: Integrated Reporting and Generational Priorities. CPA Journal.(86),

Kraten, M. (2016) Sustainability: Instructional Resources. Tampa, FL: American Accounting Association

Kraten, M. (2016) Reimagining the Financial Ratios: Comparing Brand Values in the Technology Industry. CPA Journal.(86),

Kraten, M. (2015) Social Presence Theory and Experiential Learning Games. Business Education Innovation Journal.(7),

Kraten, M. (2015) Reimagining the Financial Statements. CPA Journal.(85), pp. 14-15.

Kraten, M. (2014) Sustainability - The Accounting Perspective. CPA Journal.(84), 11-14.

Kraten, M. Ma, C. Wang, P. Zhang, J. (2014) The Chinese Experience: The Impact Of Financial Restatements On Firm Value And Its Implications On The Investigatory Practices Of Regulators. Research In Accounting Regulation.(26),

Kraten, M. (2013) Why Libor Manipulation Matters: Recommendations for CPAs and Investors. CPA Journal.(83), 6-10.

Kraten, M. (2012) In William R. Lalli (Ed.), Budgeting In The Global Internet Communication Technology Industry. New York, NY: John Wiley & Sons

Abrantes-Metz, R. Kraten, M. Metz, A. Seow, G. (2012) Libor Manipulation?. Journal Of Banking And Finance.(36), 136-150.

Kraten, M. (2011) Virtual Reality Meetings: Worth The Risk?. Statement.(47), 20-23.

Mangiero, G. Kraten, M. , . (2011) The Study Abroad Experience: A Crucial Element in Globalizing Business School Programs. Journal of International Education Research.(7), 35-44.

Kraten, M. (2010) In Dr. Kenneth A. Merchant (Ed.), Business Planning and Entrepreneurship: An Accounting Approach. New York, NY: Business Expert Press

Kraten, M. Kraten, M. (2010) Virtual Reality Systems in Academic Curricula and Corporate Training Programs. Journal of Digital Business.(4), 59-66.

Fuerman, R. Kraten, M. (2009) The Big Four Audit Report: Should the Public Perceive it as a Label of Quality?. Accounting and the Public Interest.(9), 148-164.

Kraten, M. (2009) Revisiting Monte Carlo Simulation Modeling: Client Service in an Era of Extreme Investment Volatility. CPA Journal.(79), 52-55.

Kraten, M. (2009) Rules vs. Principles: The Surprising Impact of Personality on Auditor/Client Interactions. CPA Journal.(79), 60-61.

Kraten, M. (2008) Nurturing the Nest Egg: A Business Approach to Personal Financial Planning. Pension Governance Journal.

Kraten, M. (2008) Sixty Questions to Address Before Expanding a Business Practice: More than a Swashbuckler Approach is Needed. CPA Journal.(78),

Kraten, M. (2008) In Dr. Rajendar K. Garg (Ed.), Social Presence, Power, and the Behavior of Negotiators: New Media Effects of Chat Rooms and Virtual Reality Systems. Indiana, PA: Global Digital Business Society

Kraten, M. (2007) Social Presence, Power, and the Behavior of Negotiators: New Insights for Internet Communication Media. Journal of Digital Business.(2),

Kraten, M. (2007) Negotiating Transfer Prices: A Managerial Accounting Approach to Integrating the Theories of Economics, Psychology, and Information Systems. Journal of Theoretical Accounting Research, The.(3),

Kraten, M. (2007) Rolling the Dice: Using Probabilistic 'Monte Carlo' Simulations to Enhance Your PFP Practice Recommendations. CPA Journal.(77),

Selected Presentations:

Kraten, M. St. Nicholas of Myra International Conference on Catholic Social Thought. Providence College, Providence, Rhode Island - "Moral Capital: A Proposal To Incorporate A Seventh Capital Into The Six Capitals Framework" November, 2017

Kraten, M. Northeast Region Meeting. American Accounting Association, Providence, RI - "Moral Capital: A Proposal to Incorporate a Seventh Capital into the Six Capitals Framework: Grounding the Integrated Reporting Framework in a Foundation of Ethics and Morality" October, 2017

Kraten, M. Annual Ethics Symposium. American Accounting Association, San Diego, CA - "Moral Capital: A Proposal to Incorporate a Seventh Capital into the Six Capitals Framework: Grounding the Integrated Reporting Framework in a Foundation of Ethics and Morality" August, 2017

Kraten, M. International Forum on Active Learning Classrooms. Center for Educational Innovation, University of Minnesota, Minneapolis, MN - "Virtual Games in Active Learning Classrooms: Utilizing Social Presence Theory to Enhance Experiential Simulations" August, 2017

Kraten, M. Annual OBTS Conference. Organizational Behavior Teaching Society (OBTS), Providence, RI - "Save the Blue Frog: Utilizing Social Presence Theory to Enhance Experiential Games" June, 2017

Kraten, M. Sustainability Investment Leadership Conference. New York State Bar Association, New York, New York - "Building and Leading Sustainable Businesses" May, 2017

Kraten, M. The Corporate Sustainability Movement: The Flood of Data. Fordham University Law School at Lincoln Center, New York, New York - "Sustainability Data: The User Perspective" May, 2017

Kraten, M. Midyear Meeting of the Public Interest Section. American Accounting Association, Washington, DC - "Moral Capital: A Proposal to Incorporate a Seventh Capital into the Six Capitals Framework: Grounding the Integrated Reporting Framework in a Foundation of Ethics and Morality" April, 2017

Kraten, M. Midyear Meeting of the Public Interest Section. American Accounting Association, Washington, DC - "The Federal Government and the Public Interest: Leadership, Operations, and Programs" April, 2017

Kraten, M. Midyear Meeting of the Strategic and Emerging Technologies Section. American Accounting Association, Orlando, Florida - "The Blue Frog Meets Facebook: Integrating The Theories Of Social Presence And Emotional Contagion To Enhance Learning Outcomes In Educational Game Simulations" January, 2017

Kraten, M. St. Nicholas of Myra International Conference on Catholic Social Thought. Providence College, Providence, Rhode Island - "Catholic Teaching and the Development of Human Capital" December, 2016

Kraten, M. New Metrics 2016 Conference. Sustainable Brands, Boston, Massachusetts - "Navigating Sustainability Frameworks and Tools: A Practical Guide and Tips from Leading Experts" November, 2016

Kraten, M. RISCPA Annual Membership Meeting. Rhode Island Society of CPAs, Providence, Rhode Island - "Quantifying Sustainable Value" September, 2016

Kraten, M. Next Gen: The Conference For Young CPAs. New York State Society of CPAs, New York, New York - "I Did It My Way: Forging Your Unique Career Path" August, 2016

Kraten, M. Next Gen: The Conference For Young CPAs. New York State Society of CPAs, New York, New York - "The Student Connection: Our Sustainable Profession" August, 2016

Kraten, M. RISCPA Sustainable Value Program. Rhode Island Society of CPAs, Cranston, Rhode Island - "Enterprise Risk Management: A Valuation Approach" August, 2016

Kraten, M. Strategic and Emerging Technologies Workshop, Annual Meeting. American Accounting Association, New York, New York - "The Blue Frog Meets Facebook: Integrating The Theories Of Social Presence And Emotional Contagion To Enhance Learning Outcomes In Educational Game Simulations" August, 2016

Kraten, M. Business Learning Institute. Minnesota Society of Certified Public Accountants, Bloomington, Minnesota - "Business Planning: A Managerial Accounting Approach" May, 2016

Kraten, M. First Annual Conference on Sustainability. Sustainability Investment Leadership Council, New York, New York - "How Investors Judge Sustainable Value Added Information" May, 2016

Kraten, M. First Annual Conference on Sustainability. Sustainability Investment Leadership Council, New York, New York - "How Will Advisors Help Clients Navigate Through This Minefield?" May, 2016

Kraten, M. Summer Institute - Information Technology Development Program. Providence College, Providence, Rhode Island - "YouTube Live Streaming Technology" May, 2016

Kraten, M. Public Interest Section Annual Meeting. American Accounting Association, Orlando, FL - "Sustainability Initiatives" April, 2016

Kraten, M. Meeting of the Board of Directors and Council. American Accounting Association, Scottsdale, Arizona - "Social Media Initiatives in Segments" March, 2016

Kraten, M. Spotlight Providence. Providence College, Providence, Rhode Island - "Sustainability And The Western Civilization Program" February, 2016

Kraten, M. Northeast Region Meeting. American Accounting Association, Providence, Rhode Island - "Ethics, Socially Responsible Accounting Practices, and Sustainable Value" October, 2015

Kraten, M. St. Dominic Weekend. Providence College, Providence, Rhode Island - "Sustainability: Balancing Profits, People, and the Planet" October, 2015

Kraten, M. Annual Ethics Symposium. American Accounting Association, Chicago, IL - "Teaching Ethics Using Social Media" August, 2015

Kraten, M. International Business and Education Conferences. The Clute Institute, New York, NY - "NPV Sensitivity Analysis: A Dynamic Excel Approach" August, 2015

Kraten, M. 2nd Annual Biz Ed Innovation Conference. AICU RI, AICUM, and CCIC, Providence, Rhode Island - "From Social Media to Blue Frogs: Designing Educational Games" April, 2015

Kraten, M. Annual Meeting. Rhode Island Association of Accounting Professors, West Warwick, Rhode Island - "Save The Blue Frog" April, 2015

Kraten, M. Midyear Meeting of the Public Interest Section. American Accounting Association, Crystal City, Virginia - "Social Media Platform - Pilot Project" March, 2015

Kraten, M. Education Innovation Centre. University of the West of England, Bristol, Great Britain - "Audit Experience! Educational Game Design" February, 2015

Kraten, M. Featured Faculty - Visiting Speaker Series. Rutgers Business School, The State University of New Jersey, Newark, New Jersey - "Communication Technologies, Gaming Simulations, and Social Presence" October, 2014

Kraten, M. How To Become A 21st Century CPA. Rhode Island Society of Certified Public Accountants, Cranston, Rhode Island - "Sustainability And Private Sector Business" September, 2014

Kraten, M. Annual Meeting. American Accounting Association, Atlanta, Georgia - "JIBAR Manipulation?" August, 2014

Kraten, M. Strategic and Emerging Technologies Workshop, Annual Meeting. American Accounting Association, Atlanta, Georgia - "Save The Blue Frog: An Integrated Accounting Case Involving Valuation, Sustainability, Controls and Risk, and Ethics" August, 2014

Kraten, M. Hybrid Higher Education Conference. AICU RI, AICUM, and CCIC, Providence, Rhode Island - "Gamification in Auditing" April, 2014

Kraten, M. Public Interest Section Midyear Meeting. American Accounting Association, San Diego, California - "JIBAR Manipulation?" March, 2014

Kraten, M. Public Interest Section Midyear Meeting. American Accounting Association, San Diego, California - "Save The Blue Frog: An Integrated Accounting Case Involving Valuation, Sustainability, Controls and Risk, and Ethics" March, 2014

Kraten, M. AAA Northeast Regional Conference. American Accounting Association, Hartford, CT - "The Blue Frog: A Global Sustainability Case" October, 2013

Kraten, M. Valuation of Investments. Aston Business School at Aston University, Birmingham, England - "Libor Manipulation" October, 2013

Kraten, M. IAAER / S African Accounting Biennial Conference. , Cape Town, South Africa - "Keynote Address" June, 2013

Kraten, M. AAA Public Interest Midyear Meeting. American Accounting Association, Libor Manipulation - "Keynote Address" March, 2013

Kraten, M. Leading With Values: The Rhode Island Collegiate Conference on Values-Based Leadership. Leadership Development Program, Providence College, Providence, RI - "Money, Values, and the Business of Health Care: A Role-Playing Exercise" February, 2013

Kraten, M. Knowledge Globalization Conference. Knowledge Globalization Institute, Boston, MA - "Flipping The Classroom: An Innovation in Global Digital Learning" November, 2012

Kraten, M. AAA Northeast Regional Conference. American Accounting Association, Providence, Rhode Island - "Flipping the Classroom: An Innovative Digital Learning Strategy" October, 2012

Kraten, M. Maastricht University Visiting Lecturer Series. Maastricht University, The Netherlands, Maastricht, The Netherlands - "Libor: The Story of August 9, 2007" October, 2012

Kraten, M. AAA National Ethics Symposium. American Accounting Association, Washington DC - "Audit Experience! An Interactive Training Video Game With an Emphasis on Ethical Behavior" August, 2012

Kraten, M. AAA National Ethics Symposium. American Accounting Association, Washington, DC - "Libor Manipulation" August, 2012

Kraten, M. Interagency Council Annual Conference. Interagency Council of New York, New York, NY - "Fiscal Sustainability in Rapidly Changing Times" June, 2012

Kraten, M. Leading With Values: The Rhode Island Collegiate Conference on Values-Based Leadership. Leadership Development Program, Providence College, Providence, RI - "Money, Values, and the Business of Health Care: A Role-Playing Exercise" April, 2012

Kraten, M. AAA Public Interest Midyear Meeting. American Accounting Association, Orlando, FL - "The Chinese Experience: The Impact Of Financial Restatements On Firm Value And Its Implications On The Investigatory Practices Of Regulators" March, 2012

Kraten, M. MACPA Thought Leader Summit. Maryland Association of CPAs, Towson, MA - "Virtual Reality Communication Media" January, 2012

Kraten, M. AAA Northeast Regional Meeting. American Accounting Association, White Plains, NY - "Commerce Town: Ethics and the Public Interest" October, 2011

Kraten, M. AAA Annual Meeting. American Accounting Association, Denver, Colorado - "Negotiated Transfer Pricing: Does the Fairness Effect Persist Across Eastern and Western Cultures?" August, 2011

Kraten, M. Florida Public Pension Trustees Annual Conference. Florida Public Pension Trustees Association, Orlando, FL - "Risk Management Nuts and Bolts for Pension Trustees" June, 2011

Kraten, M. AAA Public Interest Meeting. American Accounting Association, Chicago, Illinois - "Negotiated Transfer Pricing: Does the Fairness Effect Persist Across Eastern and Western Cultures?" April, 2011

Kraten, M. Suffolk Law School - Knowledge Globalization Conference. Knowledge Globalization Institute, Boston, MA - "Social Presence and Second Life" November, 2010

Kraten, M. Program for Advanced Trustee Studies. Harvard Law School, Cambridge, MA - "A Framework for Pension Fund Risk Management" July, 2010

Kraten, M. AAA Public Interest Meeting. American Accounting Association, Arlington, VA - "Libor Manipulation" April, 2010

Kraten, M. CPA Australia - County Conference. CPA Australia, Lismore, Austalia - "Communicating, Collaborating, and Learning in Virtual Worlds" April, 2010

Kraten, M. MACPA / Association for Accounting Marketing. Maryland Association of CPAs, Towson, MA - "Learn and Meet Like a Millennial: Do You Have a Second Life?" April, 2010

Kraten, M. Health & Productivity Annual Conference. Institute for Health and Productivity Management, Scottsdale, AZ - "HealthyWorlds: Delivering Scalable, Cost Effective Health Coaching Virtually" March, 2010

Kraten, M. Fiduciary X.com Online Community. Fiduciary X, Shelton, CT - "Role of SAS 70 and Service Provider Due Diligence" February, 2010

Kraten, M. University of New Haven - Food & Culture. University of New Haven, New Haven, CT - "Healthy Worlds: Food and Wellness Applications" January, 2010

Kraten, M. MACPA Technology Conference. Maryland Association of CPAs, Towson, MD - "How Social Networking and Remote Conferencing Transformed the MACPA in Twelve Months" December, 2009

Kraten, M. AAA Northeast Regional Conference. American Accounting Association, Cambridge, MA - "The Influence of Culture on Negotiated Transfer Prices in Global Outsourcing Arrangements" November, 2009

Kraten, M. NERCOMP Technology Conference. North East Regional Computing Program, Stockbridge, MA - "Second Life: Conducting Learning Activities In Worlds Of Virtual Reality" October, 2009

Kraten, M. AAA National Meeting. American Accounting Association, New York, NY - "The Big 4 Audit Report: Should The Public Perceive It As A Label Of Quality?" August, 2009

Kraten, M. AICPA Tech + Conference. American Institute of CPAs, New York, NY - "CPAs and the Virtual World of Second Life" June, 2009

Kraten, M. Dartmouth College Technology Conference. Dartmouth College, Hanover, NH - "Second Life: Exploring Learning Opportunities in Worlds of Virtual Reality" May, 2009

Kraten, M. ICSM Conference. Global Digital Business Society, Orlando, FL - "Virtual Reality Systems in Academic Curricula & Corporate Training Programs" May, 2009

Kraten, M. AAA Public Interest Meeting. American Accounting Association, Charleston, SC - "The Big 4 Audit Report: Should The Public Perceive It As A Label Of Quality?" April, 2009

Kraten, M. Pension Governance Webinar Series. Pension Governance Inc., Shelton, CT - "Valuation Policies & Procedures: Practical Next Steps" March, 2009

Kraten, M. Beta Alpha Psi Series. Suffolk University, Boston, MA - "Life as an Entrepreneur" February, 2009

Kraten, M. University of Adelaide E Learning Series. University of Adelaide, Adelaide, Australia - "Can A Virtual Classroom Help Learning?" February, 2009

Kraten, M. AAA Northeast Regional Conference. American Accounting Association, Newport, RI - "Social Environment of Business: Virtual Reality as a New Medium of Communication" November, 2008

Kraten, M. Teaching Excellence Series. Center for Teaching Excellence at Suffolk University, Boston, MA - "Using Virtual Reality Technologies" November, 2008

Kraten, M. The Financial History of the United States. Cracow University of Economics, Boston, MA - "The American Financial System: Historical Development & Contemporary Case Applications" October, 2008

Kraten, M. AACSB Faculty Research Conference. AACSB International, Tampa, FL - "Using Virtual Reality Technologies: Teaching at the Crossroads of Theory and Practice" July, 2008

Kraten, M. Johns Hopkins Faculty Retreat. Carey School of Business at Johns Hopkins, Baltimore, MD - "Teaching In A Virtual World" April, 2008

Kraten, M. Knowledge Globalization Conference. Knowledge Globalization Institute, Boston, MA - "Social Presence, Power, and The Behavior of Negotiators: New Media Effects of Chat Room and Virtual Reality Systems" April, 2008

Kraten, M. John Hancock Training Series. John Hancock Financial Services, Boston, MA - "Finance for Non-Financial Managers" January, 2008

Kraten, M. AACSB Faculty Research Conference. AACSB International, Tampa, FL - "Using Virtual Reality Technologies to Explore Worlds Beyond Blackboard" November, 2007

Kraten, M. AAA National Meeting. American Accounting Association, Chicago, IL - "Classrooms without walls: Using blogging and virtual reality technologies to encompass a world beyond the blackboard" August, 2007

Kraten, M. International Graduate Business Forum. Sacred Heart University, Fairfield, CT - "Advance Into Entrepreneurship" April, 2007

Kraten, M. Scholarship Applications Conference. Suffolk University Law School, Boston, MA - "Effective Communication Strategies: Virtual Reality and the Internet" March, 2007

Kraten, M. Volunteer Center Member Education Series. Volunteer Center of SW Fairfield County, Stamford, CT - "Proving Your Value: Calculating Social Value Added" March, 2007

Kraten, M. Exempt Organizations Committee Series. NYS Society of CPAs, New York, NY - "New Age Foundations: Transforming a Tax Exempt Sector with For-Profit Business Practices" December, 2006

Kraten, M. Executive Education Series. Suffolk University, Bretton Woods, NH - "Global Negotiations and Labor Outsourcing Strategies" August, 2006

Kraten, M. The Discovery Conference. Suffolk University Law School, Boston, MA - "Negotiation Under Fire" March, 2006

Kraten, M. IMA National Conference. Institute of Management Accountants, Boston, MA - "A Structural Equation Model of Resource Allocation Negotiations" June, 2005

Kraten, M. AAA Northeast Regional Conference. American Accounting Association, Tarrytown, NY - "Personality, Emotionality, and Social Presence" April, 2005

Kraten, M. Academic Lecture Series. American Society of Women Accountants, Boston, MA - "2005 Federal Tax Update" January, 2005

Kraten, M. AAA Northeast Regional Meeting. American Accounting Association, Albany, NY - "Power, Aggression, and Electronic Media: An Exploratory Analysis of Resource Allocation Negotiations" April, 2004

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