IPNS Faculty – P. Cary Christian

Christian_Philip_GSUCary Christian
Assistant Professor of Public Administration

Research and Teaching Interests: Public Budgeting, Public Finance, Information Technology in the Public Sector, Public Policy, Public Administration, Tax Evasion, Trade-Based Money Laundering.

Professor Christian received his Ph.D. in Public Affairs with specialization in Public Finance from Florida International University in December 2010.  He also holds a Master of Public Administration (M.P.A.) from Florida International University and a Bachelor of Science in Business Administration with specialization in accounting from Concord University. His research primarily focuses on tax evasion, information technology use in the public sector, digital forensics, trade-based money laundering, and terrorist financing.  Professor Christian has research appearing in the Journal of Public Budgeting, Accounting, and Financial Management, the eJournal of Tax Research, the Journal of Public Affairs Education, the Encyclopedia of Public Administration, Public Policy, and Governance, and in an edited book on information technology in the public sector. He has been the principal investigator in a number of applied research projects for governmental entities in the areas of sales tax enforcement, phantomware and zapper utilization in tax evasion, and digital forensics utilization by government.  In Fall 2012, he joined the faculty at Georgia Southern University as an assistant professor in the Institute of Public and Nonprofit Studies, where he teaches undergraduate and graduate courses in public budgeting and finance, information technology, and public administration.

Selected Publications:

“Enhanced Enforcement Outcomes Through a Responsive Regulation Approach to Sales Tax Enforcement,” Journal of Public Budgeting, Accounting, and Financial Management, Volume 29, Number 4, Winter 2017, In Press.

“A Typology of Sales Tax Noncompliance: Targeting Enforcement to Diverse Intentions,” eJournal of Tax Research, Volume 14, Number 1, July 2016, pp. 119-147.

“Revisiting the Information Technology Skills Gap in Masters of Public Administration Programs,” (with Trenton J. Davis) Journal of Public Affairs Education, Volume 22, No. 2, May 2016, pp. 161-174.

“Assessing the Potential Impact of Abnormal Pricing Violations on State Corporate Tax Receipts,” (with John S. Zdanowicz) Journal of Public Budgeting, Accounting, and Financial Management, Volume 28, No. 3, Summer 2016.

“Leadership Development,” (with Trenton J. Davis) in Ali Farazmand, editor, Global Encyclopedia of Public Administration, Public Policy and Governance. Springer International Publishing (pp. 1-7). DOI 10.1007/978-3-319-31816-5_1892-1 (2016).

“When Public Information Systems Become a Crime Scene: An Overview of Forensic Considerations in Incident Response,” Book Chapter, in Christopher Shea, editor, Handbook of Public Information Systems, Third Edition, New York: CRC Press, 2010.

“Generating the Public Financial Management Knowledge Base: Analyzing Method and Direction as a Sub-Discipline of Public Administration,” (with Howard Frank and Gina Scutelnicu) Journal of Public Budgeting, Accounting, and Financial Management, Volume 21, No. 2, Summer 2009, pp. 223-246.

Last updated: 7/27/2017

INSTITUTE FOR PUBLIC AND NONPROFIT STUDIES • P.O. Box 8048 • Statesboro, Georgia • (912) 478-1400