Rania Mousa


Dr. Mousa is an Associate Professor of Accounting at the University of Evansville. She earned her Ph.D. in Accounting from the University of Birmingham, UK (2010) and her B.A. in Accounting from the American University in Cairo, Egypt (2000). She received an MBA degree from Illinois Institute of Technology (2002). Since 2002, Rania worked as a financial analyst in several financial services companies in Chicago (USA), Cairo (Egypt) and Kuwait. She also completed a number of short-term appointments at some universities in Egypt, achieving the level of assistant lecturer. While pursuing her PhD in the UK, Rania worked as a visiting accounting lecturer in Birmingham Business School (University of Birmingham). Dr. Mousa's main research interests include electronic government, electronic business and financial reporting, and the adoption and usage of Extensible Business Reporting Language (XBRL).

Faculty Photo


I am currently teaching Principles of Accounting, Accounting Information Systems, Computer Accounting (QuickBooks and Sage 50 Peachtree). I previously taught International Accounting and Strategic Cost Accounting.

Peer Reviewed Journals

  • Mousa, R. (2016). The evolution of electronic filing process at the UK's HM Revenue and Customs: The case of XBRL adoption. EJournal of Tax Research, Vol. 14, No. 1, pp. 206 - 234
  • Mousa, R. (2015) – Book Chapter “E-Government Adoption in the United Kingdom (UK): XBRL Project,” In Khosrow-Pour, M. (Ed.), "Public Affairs and Administration: Concepts, Methodologies, Tools and Applications" (4-Volume Book Series). Publisher: IGI Global, pp. 975-994.
  • Dunne, T., Helliar, C., Lymer, A. and Mousa, R. (2013). “Stakeholder Engagement in Internet Financial Reporting: The Diffusion of XBRL in the UK.” The British Accounting Review. Vol. 45, No. 3, pp. 167-182. The British Accounting Review (BAR) Journal is the official journal of the British Accounting and Finance Association (BAFA). The BAR has been recently rated as an “A” journal by the American Accounting Association (AAA).
  • Mousa, R. (2013) “E-Government Adoption in the U.K.: XBRL Project.” International Journal of Electronic Government Research. Vol. 9, No. 2, pp. 101-119, April-June 2013
  • Mousa, R. (2013) – “E-Government Challenges at the U.K.’s Customs and Tax Department” Electronic Government: An International Journal, Vol. 10, No. 1, pp. 86 – 103
  • Schaefer, J. and Mousa, R. (2013) – “Internal Control and Human Resource Management – Closing the Loop.” Journal of Legal Issues and Cases in Business, Vol. 2. May 2013
  • Mousa, R. (2012) – “Maintaining Data Security in Government Agencies in U.K. – A Case Study.” The Global Science and Technology Forum (GSTF) Journal on Business Review, Vol. 2, No. 1, pp. 147 – 151
  • Mousa, R. and Chen Yu-Che. (2012) – Book Chapter “E-Government Adoption of XBRL: An U.K/U.S.A. Comparison,” In Weerakkody, V. and Reddick, C. (Eds), “Public Sector Transformation through E-Government: Experiences from Europe and North America.” Publisher: Routledge, an imprint of the Taylor and Francis Group, pp. 198-210
  • Mousa, R. (2010) – E-Government Adoption Process: XBRL Adoption in HM Revenue and Customs & Companies House in the UK. PhD Dissertation.
  • Dunne, T., Helliar, C., Lymer, A. and Mousa, R. (2009) – XBRL: The Views of Stakeholders. Research project funded by the Association of Chartered Certified Accountants (ACCA) in the UK. ISBN: 978-1-85908-454-0.
  • Mousa, R. (2007) – In Search of Honesty and Altruism, Journal of Finance and The Common Good, 27 (II), pp. 41-51.


  1. Recipient of Dean Service Award, 2015
  2. Recipient of Dean Teaching Award, 2014
  3. Recipient of Dean Research Award, 2014
  4. Recipient of Vangermeersch Manuscript Award from the Academy of Accounting Historians, 2011, to encourage junior scholars to pursue historical research on accounting.