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John B Macarthur

Professor | Kathryn and Richard Kip Professor of Accounting and Cost Management

Accounting & Finance | Coggin College of Business

Areas of Expertise

Dr. John B. MacArthur is the Kathryn and Richard Kip Professor of Accounting and Cost Management and his areas of expertise are management accounting and cost management.


University of Wales, Ph.D., Accounting, 1985

University of Lancaster, MA, Accounting and Finance, 1974

Association of Chartered Certified Accountants, Fellow membership (FCCA), 1980


Dr. MacArthur was born in Wales, UK, and is proud to be a naturalized American citizen. He worked for about 13 years in the electricity supply industry in Wales in various positions before entering academic life as a Lecturer at the University of Wales Institute of  Science and Technology for six years, starting in 1975. Dr. MacArthur also taught at the University of Northern Iowa for 13 years. He has been at the University of North Florida since 1994 that included about three years as the Chairperson of the Department of Accounting and Finance, from January 1998 until August 2001, and he helped steer the Accounting Program to obtain its initial AACSB Accounting accreditation.

 Recent areas of research interest include the interface of management accounting and enterprise risk management. An article was coauthored on this topic with Thomas L. Barton entitled "Enterprise Risk Management and Management Accounting" in Cost Management in the May/June, 2015, issue.


Dr. MacArthur has obtained outstanding/exemplary annual evaluations in teaching, research, and service each academic year since returning to regular faculty status in 2001.


In addition to his membership in the ACCA (see Education above), Dr. MacArthur is an academic member of the Institute of Management Accountants (IMA). He is the IMA Campus Advocate at UNF.

On a personal basis, Dr. MacArthur is a member, trustee, and deacon at First Baptist Church Jacksonville and he teaches the Sunday-school class for "Parents of Elementary-Age Children."

Grants and Contracts Awarded


Publications & Presentations

Dr. MacArthur has made numerous presentations at various academic meetings including at American Accounting Association Annual meetings. He has over 50 sole and co-authored publications including articles in Issues in Accounting Education, Journal of Business Finance and AccountingJournal of Management Accounting Research, Management Accounting Quarterly, The International Journal of Accounting, and Strategic Finance.

Recent publications are:

Robert R. Houmes, John B. MacArthur, and Harriet A. Stranahan, 2012, “The Operating Leverage Impact on Systematic Risk within a Context of Choice: An Analysis of the U.S. Trucking Industry,” Managerial Finance Journal 38(12).

 John B. MacArthur and Thomas L. Barton, 2012, “A Green Winter: The Case of the Proposed Jiminy Peak Mountain Resort Wind Turbine, IMA Educational Case Journal 5(3) (a case and teaching note).

Thomas L. Barton and John B. MacArthur, “Enterprise Risk Management and Management Accounting,” Cost Management, May/June 2015.

John B. MacArthur and Thomas L. Barton, “A teaching case on strategic and tactical decision-making at Hewlett-Packard Co.,” Journal of Business Cases and Applications, Volume 14, July 2015.

Thomas L. Barton and John B. MacArthur, “A Need for a Challenge Culture in Enterprise Risk Management,” Journal of Business and Accounting, Volume 8, Number 1, Fall 2015.

Thomas L. Barton and John B. MacArthur, "A Teaching Case on the Benefits and Costs of Restaurants Using Open Table Online Restaurant Reservations," Journal of Business and Accounting, Volume 9, Number 1, Fall 2016.

Thomas L. Barton and John B. MacArthur, “Serena: A Teaching Case on Relevant Quantitative and Qualitative Factors in Movie-Making Decisions?” Journal of Business and Educational Leadership, forthcoming Spring 2018. 

Contact Information

Building 42, Room 3240

(904) 620-1689


Office Hours

On Sabbatical for 2015-2016 Academic Year