About the Fox School

The Fox School of Business at Temple University has a distinguished tradition of preparing leaders, professionals, and entrepreneurs for successful careers in business. It is the largest, most comprehensive business school in the greater Philadelphia region, and among the largest in the world.

Dmitri Byzalov

Dmitri Byzalov

Title: Assistant Professor
Department: Accounting

Office: Alter Hall 452
Phone: 215.204.3927
E-mail: dmitri.byzalov@temple.edu

Research Interests: Accounting information systems, Managerial accounting, Economics of Information Systems

Web page, Curriculum Vitae, SSRN Profile, Google Scholar profile

Dmitri Byzalov joined the Accounting Department in Fall 2009. His research on cost behavior, conditional conservatism, and accrual modeling is published in Journal of Accounting and Economics, The Accounting Review, Review of Accounting Studies, and Journal of Management Accounting Research. The American Accounting Association (AAA) recognized his research on demand uncertainty and cost behavior with the 2015 Notable Contributions to Accounting Literature Award. He earned his Ph.D. at Harvard University. He currently teaches Managerial Accounting and Cost Accounting to undergraduates and Economic Theory to PhD students.


  • “Implications of impairment decisions and assets’ cash-flow horizons for conservatism research,” with Rajiv Banker and Sudipta Basu. The Accounting Review, forthcoming.
  • “Conditional conservatism and disaggregated bad news indicators in accrual models,” with Sudipta Basu. Review of Accounting Studies, 2016, 21(3), 859–897.
  • “The confounding effect of cost stickiness on conservatism estimates,” with Rajiv Banker, Sudipta Basu, and Janice Chen. Journal of Accounting and Economics, 2016, 61(1), 203–220.
  • “Asymmetric cost behavior,” with Rajiv Banker. Journal of Management Accounting Research, 2014, 26(2), 43–79.
  • “Demand uncertainty and cost behavior,” with Rajiv Banker and Jose Plehn-Dujowich. The Accounting Review, 2014, 89(3), 839–865.


  • 2015 AAA Notable Contributions to Accounting Literature Award



Fox School of Business, Temple University

  • Managerial Accounting (BBA)
  • Cost Accounting (BBA)
  • Economic Theory (PhD)