01 / Academic profile
Associate Teaching Professor of Accounting
D'Amore-McKim School of BusinessNortheastern University · Boston, Massachusetts
Research and teaching at the intersection of accounting, information systems, auditing, and data analytics—connecting business processes, digital evidence, and informed decisions.
Mauricio Codesso is an accounting scholar and educator whose work connects accounting information systems, continuous auditing, text analytics, and emerging technologies. His research considers how digital information and analytical methods can support accounting, assurance, and managerial decision making.
Before entering academia, he worked with enterprise software and information technology, including ERP implementation, business intelligence, data warehouses, and system integration. That experience informs his interest in how accounting information is produced, connected, and used within organizations.
His academic background includes postdoctoral research in accounting information systems at Rutgers Business School and teaching appointments in the United States and Brazil. At Northeastern University, he brings accounting concepts together with applied analytical tools and business questions. His open textbooks and the Charles River accounting environment let students follow the same business processes from source documents and accounting records to analysis, interpretation, and decisions.
03 / Research interests
Research at the intersection of accounting, information systems, auditing, and data analytics.
How accounting systems connect business processes, digital records, and controls. Topics include continuous auditing, data integration, accounting data standards, and the evaluation of internal controls.
Machine learning and emerging analytical methods for accounting and auditing, with attention to the information, processes, and interpretation needed to turn analytical results into useful evidence.
Text mining and natural language processing applied to financial disclosures and accounting narratives. AnalyText connects this agenda with financial textual data and shared analytical tools.
The relationship between information, managerial decisions, and organizational performance, including business intelligence, digital innovation, and the use of external information in decision making.
Open educational resources and integrated accounting datasets that connect business processes, accounting concepts, and practical analytics across tools and courses.
04 / Selected scholarship
Work on accounting systems, digital technologies, text analytics, and decision making. See the CV and scholarly profile for the broader record.
Lunkes, R. J.; Mauricio Codesso; da Rosa, F. S.; Mendes, A. C.; Costa, G. D. (2026). International Journal of Hospitality Management, 133, 104416.
Mauricio Codesso; Rogério João Lunkes; Fabrícia Silva Rosa; Daiane Antonini Bortoluzzi. (2026). International Journal of Information Management, 91, 103110.
Mauricio Codesso; Rani Hoitash; Udi Hoitash. (2026). Journal of Information Systems, 40(2), 117–137.
Eid M. Alotaibi; Hussein Issa; Mauricio Codesso. (2025). International Journal of Information Management Data Insights, 5(1), 100304.
Fabricia Silva da Rosa; Rogério João Lunkes; Joice Denise Schäfer; Mauricio Codesso. (2025). Journal of Sustainable Tourism, 33(10), 2225–2239.
Rosa, F. S.; Lunkes, R. J.; Mauricio Codesso; Mendes, A. C. A.; Costa, G. D. (2025). International Journal of Contemporary Hospitality Management, 37(3), 722–739.
Huijue Kelly Duan; Miklos A. Vasarhelyi; Mauricio Codesso. (2025). Journal of Information Systems, 39(1), 55–75.
Rogério João Lunkes; Luísa Pamplona Deggau; Mauricio Codesso; Fabricia S. Rosa; Januario Monteiro. (2025). International Journal of Contemporary Hospitality Management, 37(11), 3729–3747.
Huijue Kelly Duan; Miklos A. Vasarhelyi; Mauricio Codesso; Zamil Alzamil. (2023). International Journal of Accounting Information Systems, 48, 100600.
Mauricio Codesso; Marcelo Machado de Freitas; Xinxin Wang; Alecsandra de Carvalho; Aldori Acácio da Silva Filho. (2020). Journal of Emerging Technologies in Accounting, 17(2), 103–118.
Mauricio Codesso; Paulo Caetano da Silva; Miklos A. Vasarhelyi; Rogério João Lunkes. (2018). Revista Contemporânea de Contabilidade, 15(34), 144–157.
05 / From inquiry to practice
Textbooks, a shared accounting environment, and financial text research connect inquiry with applied learning.
Cover: Mauricio Codesso · CC BY-SA 4.0 (opens in a new tab)
A free, open textbook on accounting analytics with Excel, SQL, and Power BI, connecting financial accounting, managerial accounting, and auditing applications.
The web book is available now. Official First Edition release scheduled for .
CC BY-SA 4.0 unless otherwise noted.
Read the early release (opens in a new tab)A fictional Greater Boston home furnishings business connecting its company story and processes with guided Excel and SQL practice, cases, and reports.
CC BY-SA 4.0. A synthetic teaching and research environment.
Explore Charles River (opens in a new tab)A textbook in development connecting business processes, accounting records, and internal controls through the Charles River educational company.
View the developing textbookFinancial textual data and tools for accounting research, including SEC disclosures, financial statement notes, text metrics, and word lists.
CC BY-NC 4.0. Selected downloads request registration on the project website.
Discover AnalyText resources06 / Academic background & teaching
Teaching begins with an accounting question and the business processes behind it. Integrated datasets let students trace source documents, subledgers, and general ledger records before preparing data, building analyses, and explaining their conclusions. Excel, SQL, and Power BI provide complementary ways to investigate the same accounting environment.
Senior Software Consultant · Senior Sistemas S.A., Santa Catarina, Brazil
Enterprise software development and implementation, including HR management and ERP systems, data warehouses for business intelligence, and third-party system integration.
07 / Scholarly identity & contact
For research collaboration, academic exchange, or conversations about accounting education, get in touch.
m.codesso@northeastern.eduD'Amore-McKim School of Business
Northeastern University
Boston, Massachusetts