• Ph.D.,Northwestern University, 1989
  • M.B.A., University of Illinois at Chicago, 1983
  • B.A., Michigan State University, 1976
  • CPA, Michigan and Illinois, 1979 and 1981 (inactive)


  • Principles of Accounting
  • Auditing
  • Accounting for Decision Making

Research Interests

  • Ethics
  • Activity-based accounting in health care
  • Game-theoretic analysis of the oil and gas industry
  • Pedagogical issues
  • Inspectors general


Gail Kaciuba, Ph.D., has taught at multiple universities, but enjoys the St. Mary’s students the most. The accounting professor has been a member of the University for nine years and currently is the Emil C. E. Jurica Professor of Accounting. As a faculty adviser for Rattler Enterprises, a student-managed business, Kaciuba is known as an outgoing, sociable instructor who makes the learning environment fun.

Prior to joining St. Mary’s, Kaciuba worked for Ernst & Young LLP and then served as a sole proprietor for her own CPA firm. She is currently researching the effectiveness of federal inspectors general and whistle-blowing legislation.

In the classroom, Kaciuba hopes to encourage her students to think on their own and avoid biases influenced from traditional media. She teaches students to review the various sources of information, recognize if any biases are present and arrive at a conclusion based on incomplete information.

In 2012, Kaciuba was the first runner-up for the Innovation in Accounting Education Award given by the American Accounting Association. Outside of the teaching environment, the fun-spirited Kaciuba enjoys bowling on the Nintendo Wii.


Kaciuba’s work has been published in the Journal of the American Taxation Association, Issues in Accounting Education, Journal of Accounting Education, Oil and Gas Quarterly, Healthcare Financial Management and the Journal of Business Ethics. Currently, she is on the editorial review board of Issues in Accounting Education and the Journal of Accounting Education.

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