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David Dittman

David Dittman

Hubert E. Westfall Professor of Accounting

Accounting
452 Statler Hall
Phone: 607.255.6697
Email: dad19@cornell.edu

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Research Keywords

Managerial Planning and Control, Strategic Cost Analysis, Managerial Accounting, Financial Accounting

Professional Biography

Professor Dittman is the Hubert E. Westfall Professor of Accounting at the School of Hotel Administration, where he teaches finance and managerial accounting. Earlier, he served as the E.M. Statler Professor and the Dean of the School of Hotel Administration from 1990 to 2000. Dittman’s current research is in the area of managerial planning and control, specifically, efficiency measures and the relationship between non-financial and financial measures of performance, and strategic cost analysis. Dittman’s work has been published extensively in accounting, hospitality and health care management journals. His articles have appeared in The Accounting Review, Journal of Accounting Research, Management Science, Annals of Operations Research, Journal of Accounting and Public Policy, Cornell Hotel and Restaurant Administration Quarterly, Hospitality Research Journal, Inquiry, Medical Care, Health Services Research, as well as in several other journals. Dittman served on the board of directors and as chair of the audit committee of Bristol Hotels and Resorts, from its inception in 1995 until it was sold to Bass in 2000. He also served on the board of directors of Goodwill International, and as a trustee for the American Hotel Foundation, the Foundation for Food, Wine and the Arts, and the Education Institute of the American Hotel and Lodging Association. Dittman holds Ph.D. and M.A. degrees from Ohio State University, and a B.B.A., University of Notre Dame.

Courses Taught

Academic Degrees

  • Ph D, Ohio State University
  • MA, Ohio State University
  • BBA, University of Notre Dame