Marietta College professor continues to expand her field through research

by Tom Perry

Marietta, Ohio (12/15/2020) — After more than three decades of sharing her expertise with students in the classroom, Grace Johnson, McCoy Professor of Management and Accounting, also shows them the importance of growing her expertise through continued research.

She recently had two articles published in two different industry journals.

Johnson's research on Zero Trust Networks was published in the ISACA Journal in November 2020. "The Unintended Consequences of Zero Trust on Enterprise Culture" examines how the information systems security approach known as Zero Trust can have an unanticipated negative impact on corporate culture.

Although she was unable to present her research at the canceled North American Accounting Society annual conference in Chicago, which was scheduled for March 2020, Johnson found another outlet for her work in the Journal of Accounting and Finance. "How Meaningful is the Latest Addition to the FASB Conceptual Framework?" appeared in its November 2020 issue. This research critiques the newest section of accounting standard-setting guidance from a historical, conceptual and practical point of view.

"In both cases, the research I undertook can be directly integrated into two of my courses: Accounting Information Systems (AIS), and Accounting Research," Johnson said. "In AIS, we discuss behavioral and cultural aspects of information technology's use and my Zero Trust research is relevant for that course. Students in the accounting capstone seminar, Accounting Research, shall benefit from my work on the FASB's Conceptual Framework as they learn about this often-neglected collection of standard-setting guidance."

Located in Marietta, Ohio, at the confluence of the Muskingum and Ohio rivers, Marietta College is a four-year liberal arts college. Tracing its roots to the Muskingum Academy back in 1797, the College was officially chartered in 1835. Today Marietta College serves a body of 1,200 full-time students. The College offers more than 50 majors and is consistently ranked as one of the top regional comprehensive colleges by U.S. News & World Report and The Princeton Review, as well as one of the nation's best by Forbes.com. Marietta was selected seventh in the nation according to the Brookings Institution's rankings of colleges by their highest value added, regardless of major. Marietta College has also been named a Great College to Work For three consecutive years (2018-2020).

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