Theo Stratopoulos

Office: Hagey Hall 289K

Phone: 519-888-4567 x45943

Brief biography

Theo Stratopoulos is the PwC Professor in the School of Accounting and Finance at the University of Waterloo. His research focuses on how organizations create value from data analytics and emerging technologies, including audit analytics, blockchain, and generative AI and large language models in accounting and finance. His work appears in leading journals such as The Accounting Review, Journal of Management Information Systems, Accounting Horizons, Journal of Information Systems (JIS), and International Journal of Accounting Information Systems (IJAIS). He has contributed to the profession through service on CPA Canada committees related to data analytics and emerging technologies. He previously served as Senior Editor for the JIS and is currently an Associate Editor for the IJAIS, where he also served as Guest Editor for a special issue on artificial intelligence in accounting. In addition to his research, he develops textbooks and open educational resources on data analytics and emerging technologies for accounting education.

Education and certifications

MA (Athens School of Business and Economics)
PhD (University of New Hampshire)

Books

Stratopoulos, Theophanis C., and Haaris Mian. (2024). Foundations of Data Analytics: Accounting and Finance Applications. 1st ed. Waterloo Series of Data Analytics and Emerging Technologies. Waterloo, Ontario. VitalSource.
Stratopoulos, T. C. (2023). Introduction to Data Analytics Process: From Spreadsheets to R and Python. 1st edition. Waterloo Series of Data Analytics and Emerging Technologies. Waterloo, Ontario: VitalSource.

Selected publications

Stratopoulos, Theophanis, and Victor Xiaoqi Wang (2025). Artificial intelligence and accounting research: A framework and agenda. International Journal of Accounting Information Systems, 56, 100760.
Kennedy, Duane B., and Theophanis C. Stratopoulos (2025). How to Implement a Data Analytics Enabled Accounting Curriculum. Journal of Emerging Technologies in Accounting, 22(1), 45–63.
Dong, Michael, Theophanis C. Stratopoulos, and Victor Xiaoqi Wang (2024). A Scoping Review of ChatGPT Research in Accounting and Finance. International Journal of Accounting Information Systems, 55.
Stratopoulos, Theophanis, and Hua (Jonathan) Ye (2024). Engagement and Crowding-Out Effects of Leaderboard Gamification on Medical Crowdfunding. Journal of Management Information Systems, 41(3), 866–891.
Boritz, J. E. & Stratopoulos, T. C. (2023). “AI and the Accounting Profession: Views from Industry and Academia.” Journal of Information Systems 37 (3): 1–9.
Boritz, J. E. & Stratopoulos, T. C. (2023). “Journal of Information Systems Workshop on Data Value Creation: Views from Industry and Academia.” Journal of Information Systems 37 (1): 1–6.
Wood et al. (2023). “The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?” Issues in Accounting Education, April, 1–28.
Stratopoulos, T. C., and V. X. Wang. 2022. Estimating the duration of competitive advantage from emerging technology adoption. International Journal of Accounting Information Systems 42(December).
Stratopoulos, T. C., V. X. Wang, and H. (Jonathan) Ye. 2022. Use of Corporate Disclosures to Identify the Stage of Blockchain Adoption. Accounting Horizons 36 (1): 197–220.
Boritz, J. E., and T. C. Stratopoulos. 2022. JIS Workshop on Robotic Process Automation (RPA) Research: Views from RPA Industry Leaders and AIS Researchers. Journal of Information Systems 36 (1): 1–5.
Ye, H. (Jonathan), X. Yang, X. Wang, and T. C. Stratopoulos. 2021. Monetization of Digital Content: Drivers of Revenue on Q&A Platforms. Journal of Management Information Systems 38 (2): 457–483.
Calderón, J., & Stratopoulos, T. C. (2020). What Accountants Need to Know about Blockchain. Accounting Perspectives, 19(4), 303–323.
Stratopoulos, T. C. (2020). Teaching Blockchain to Accounting Students. Journal of Emerging Technologies in Accounting, 17(2), 63–74.
Kim, J.-B., Song, B. Y., & Stratopoulos, T. C. (2018). Does Information Technology Reputation Affect Bank Loan Terms? The Accounting Review, 93(3), 185–211.
Richins, G., Stapleton, A., Stratopoulos, T. C., & Wong, C. (2017). Big Data Analytics: Opportunity or Threat for the Accounting Profession? Journal of Information Systems, 31(3), 63–79.
Stratopoulos, T. C. 2017. “Exercising Due Diligence in Studies of Duration of Competitive Advantage Due to Emerging Technology Adoption,” Journal of Emerging Technologies in Accounting, (14:1), pp. 27–35.
Lim, J.-H., T. C. Stratopoulos, and T. S. Wirjanto. 2013. Sustainability of a Firm’s Reputation for IT Capability: The Role of Senior IT Executives. Journal of Management Information Systems 30 (1): 57–96.
Stratopoulos, T. C., Vance, T., and Zou, X. 2013. “Incentive Effects of Enterprise Systems on the Magnitude and Detectability of Reporting Manipulations,” International Journal of Accounting Information System (14:1), pp. 39-57.
Bauer, T., Dehning, B., and Stratopoulos, T. C. 2012. “The Financial Performance of Global Information and Communication Technology Companies,” Journal of Information Systems (26:2), pp. 119-152.
Lim, J.-H., Stratopoulos, T. C., and Wirjanto, T. 2012. “Role of IT Executives on the Firm’s Ability to Achieve Competitive Advantage through IT Capability,” International Journal of Accounting Information Systems (13:1), pp. 21-40.
Lim, J.-H., Stratopoulos, T. C, and Wirjanto, T. 2011/2012. “Path Dependence of Dynamic Information Technology Capability: An Empirical Investigation,” Journal of Management Information Systems (28:3), pp. 45-84.
Chen, C., Lim, J.-H., and Stratopoulos, T. C. 2011. “IT Capability and a Firm’s Ability to Recover from Losses: Evidence from the Economic Downturn of the Early 2000s.,” Journal of Information Systems (25:2), pp. 117-144.
Stratopoulos, T. C., and Lim, J.-H. 2010. “IT innovation persistence: an oxymoron?,” Communications of the ACM (53:5), pp. 142-146. (Accepted in 2008)
Dehning, B., Richardson, V. J., and Stratopoulos, T. C. 2005. “Information technology investments and firm value,” Information & Management (42:7), pp. 989-1008.
Dehning, B., Dow, K. E., and Stratopoulos, T. C. 2004. “Information technology and organizational slack,” International Journal of Accounting Information Systems (5:1), pp. 51-63.
Dehning, B., Dow, K. E., and Stratopoulos, T. C. 2003. “The info-tech ‘Productivity Paradox’ dissected and tested,” Management Accounting Quarterly (5:1), pp. 31–39.
Davis, L., Dehning, B., and Stratopoulos, T. C. 2003. “Does the Market Recognize IT-Enabled Competitive Advantage?,” Information & Management (40:7), pp. 705–716.
Nicolaou, A. I., Dehning, B., and Stratopoulos, T. C. 2003. “Financial Analysis of Potential Benefits from ERP Systems Adoption,” The Journal of Business and Information Technology (2:1), pp. 40–50.
Dehning, B., and Stratopoulos, T. C. 2003. “Determinants of a sustainable competitive advantage due to an IT-enabled strategy,” Journal of Strategic Information Systems (12:1), pp. 7–28.
Dehning, B., and Stratopoulos, T. C. 2002. “DuPont analysis of an IT-enabled competitive advantage,” International Journal of Accounting Information Systems (3:3), pp. 165-176.
Stratopoulos, T. C., and Dehning, B. 2000. “Does successful investment in information technology solve the productivity paradox?,” Information & Management (38:2), pp. 103-117.

Editor/Associate Editor

Senior Editor, Journal of Information Systems (2020-2022)
Associate Editor, International Journal of Accounting Information Systems (2018-present)

Cases/teaching notes

Stratopoulos, T. C., & Vanden Bosch, N. (2020). A First Year Data Analytics Course for Accounting Students
Stratopoulos, T. C., & Calderon, J. (2020). Introduction to Blockchain
Stratopoulos, T. C. (2018). "IT Business Value: A Data Analytics Approach"
Stratopoulos, T. C., & Calderon, J. (2018). "Introduction to Blockchain with R"
Stratopoulos, T. C., & Kennedy, D. B. (2018). "Accounting and Finance Applications for Introduction to Statistics with R"
Stratopoulos, T. C., & Sheilds, G. (2018). "Basic Audit Data Analytics with R"

Courses taught

Accounting and Financial Management (AFM) 415 - Special Topics: Foundations of Data Mining
Accounting (ACC) 622 - Electronic Commerce
Accounting and Financial Management (AFM) 241 - Introduction to Business Information Technology
Accounting and Financial Management (AFM) 112 - Analytic Methods for Business 1. An Introduction to Data Analytics Process: Spreadsheets and R

Awards

Recipient of the Research Fellowship Award, 2012-13.
Recipient of the Best Paper Award: “Role of IT Executives on the Firm’s Ability to Achieve Competitive Advantage through IT Capability” (with Jee-Hae Lim and Tony Wirjanto). The 2011 International Conference on Enterprise Systems, Accounting, and Logistics, Thassos Island, Greece, July 10-12, 2011.
Outstanding Teacher Award: Presented by University of New Hampshire - Executive MBA Program, Class of 2001

Funding

Using Company Disclosures to Predict Technology Diffusion. T. Stratopoulos (Principal Investigator), Bruce Dehning (Collaborator). Social Sciences and Humanities Council of Canada (SSHRC), 2019 to 2020; $91,732.
Information Technology Budgets and Budgeting Process. Stratopoulos, T. C. (Principal Investigator) and Clark Hampton (Co-investigator). University of Waterloo-Social Sciences and Humanities Research Council Seed Grant, 2013-15; $5,500.
Estimation of Industry Attractiveness with Accounting Variables. Stratopoulos, T. C. (Principal Investigator) and Clark Hampton (Co-investigator). Certified Management Accountants (CMA)/Canadian Academic Accounting Association (CAAA) Research Grant Program, 2013-14; $5,000.
Reciprocity between IT capable firms and IT executives; T. Stratopoulos (Principal Investigator) and Jee-Hae Lim and Tony Wirjanto (Co-investigators). University of Waterloo-SSHRC Seed Grant, 2012-13; $5,500.
Information Technology innovation, persistence, antecedents, and performance implications; T. Stratopoulos (Principal Investigator), Jee-Hae Lim, and Tony Wirjanto (Co-investigators). Social Sciences and Humanities Council of Canada (SSHRC), 2008 to 2011; $160,000
Information Technology innovation, persistence, antecedents, and performance implications; T. Stratopoulos (Principal Investigator) and Jee-Hae Lim (Co-investigator). University of Waterloo-SSHRC Seed Grant, 2008