Gordon Potter

  • Associate Professor Emeritus

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Faculty Area


Cornell Peter and Stephanie Nolan School of Hotel Administration


Cornell Directory Entry


Gordon Potter is an emeritus associate professor of accounting at the Cornell Peter and Stephanie Nolan School of Hotel Administration. He received a doctorate degree in accounting from the University of Wisconsin-Madison. Prior to obtaining his PhD, he worked for Deloitte and JP Morgan Chase. He is a certified public accountant and a member of the Wisconsin Institute of CPAs. Potter is the recipient of numerous outstanding teacher awards from the Carlson School of Management, University of Minnesota, and the Nolan School.

Potter has published in the Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review, The Academy of Management Journal, Accounting Organizations and Society, and the Journal of Management Accounting Research. He has been a member of the editorial board of the Journal of Management Accounting Research and The Accounting Review. He is a recipient of the Notable Contribution to Management Accounting Research Award, which is given by the Management Accounting Section of the American Accounting Association.

Potter's current research interests include strategic cost management, costing systems, and management control practices, including performance measurement and employee compensation. He is also a co-author of the 9th, 10th, and 11th editions of the Uniform System of Accounts for the Lodging Industry.

Academic Degrees

  • PhD University of Wisconsin, Madison, 1986
  • MS University of Wisconsin, Whitewater, 1978
  • BA Rutgers College, 1972