Cliff Spyker

Cliff Spyker


Associate Professor

Office: EB2044
Phone: 403.440.6689
Email: cspyker@mtroyal.ca

BCom - Major Acct & Computational Science - University of Saskatchewan
CA Accounting - University of Saskatchewan
PhD Accounting (All but degree) - University of Calgary


Cliff's research direction is the application of an accounting lens to the nonprofit sector through the expansion of existing financial and non-financial performance measures for registered charities in Canada. The long term objective of his research plan is the development of broad governance models with proposed performance metrics with respect to organizational capacity issues within the nonprofit sector.
His thesis undertakes three papers as follows;
1) The dark side of registered charities: Examining the program activity drift of existing registered charities (forthcoming January 2009) Little is known about the characteristics of exiting registered charities in Canada. This study examines registered charities exiting from the industry between 2000 and 2006. It is suggested that registered charities neglect program activities in favour of fundraising activities in attempts to postpone eventual failure.
2) The role of common accounting ratios as performance benchmarks for Canadian registered charities (forthcoming April 2009) This exploratory study establishes preliminary performance metrics across program service types and geographic settings for the period 2000 to 2006.
3) The effect of program activity drift on Canadian registered charities performance metrics (forthcoming June 2009) This study develops a preliminary model of the relationship between program spending and program activity focus for registered charities in Canada. Preliminary results suggest that undertaking an increased number of program activities negatively affects program spending levels.


Recognition and Awards
Graduate Research Awarded (2004, 2005, 2006, 2007, 2008 & 2009) University of Calgary
Research Support (2004, 2005, 2006, 2007 & 2008) University of Calgary
PhD. Scholarship Award (2005 & 2006) Chartered Accountants Education Fund
PhD. Scholarship (2004, 2005 & 2006) MKS Learning Centre

Teaching experience
Introductory Financial Accounting
Intermediate Financial Accounting
Managerial Accounting


Sample Publications and Major Contributions
Deol, H., & Spyker, C.L. (2014, August). Doing Too Much Increases the Financial Vulnerability of Canadian Registered Charities (2000-2009). Presented at AAA 2014 (Atlanta) (Accepted).
Spyker, C.L., & Deol, H. (2014, June). Doing Too Much Increases the Financial Vulnerability of Canadian Registered Charities (2000-2009). Presented at ANSER 2014 (Brock University, Ontario) (Accepted).
Spyker, C.L., & Deol, H. (2013, June). T3010 Errors and Inaccuracies and the Impact of Program Offerings on Reporting Inaccuracies for Canadian Registered Charities. Presented at ANSER Congress of the Humanities (Victoria, BC) (In Print).
Elson, P., & Spyker, C.L. (2010, June). Failure to Thrive: Characteristics of Canadian Charities that Voluntarily De-register. Presented at ANSER Congress of the Humanities (Montreal, QB) (In Print).
Spyker, C.L. (2009, August). New tricks for an old guy starting a new profession. Presented at American Accounting Association (New York, NY), p. 1-5 (In Print).
Spyker, C.L. (2009, May). Are Registered Charities doing too much? - The effect of program activity drift on Canadian registered charities performance metrics. Presented at ANSER Congress of the Humanities (Ottawa, ON), p. 1-15 (In Print).
Spyker, C.L. (2008, June). Overview report of small and rural charities in Canada. Presented at ANSER Congress of the Humanities (Vancouver, BC), p. 1-15 (In Print).
Spyker, C.L., & Krushelnicki, R.K.K. (1992, June). Learning models for teaching entrepreneurship. Presented at Babson-Kaufman Foundation COnference (Boston Mass), p. 1-15 (In Print).

Research Grants
2005 - 2007 MKS Learning Centre, "PhD. Scholarship Award". CAD15,000.
2005 - 2006 Chartered Accountants Education Fund, "PhD. Scholarship Award". CAD20,000.
2006 - 2009 University of Calgary, "Graduate Research Award". CAD10,000.
2009 American Accounting Association, "PhD. Proposal Award". USD 1,500. Type: Scholarship-Competitive.
2009, January. "The impact of tax credit proposals for the donated volunteer activities within the nonprofit sector in Canada". Presented to Volunteer Alberta. Invited Speaker. Co-presenter: Peloza, J.
2010, September. "Bowing Out: A database analysis of the voluntary deregistration of Canadian charities". Presented to Canadian Revenue Agency. Invited Speaker. Co-presenter: Elson, P.
Other Professional Activity
(2013, May - 2013, July). Professional Training through CMA Accelerated Program.
"Black Swan Events". With Bunn, W.
Consulting/Advising Activities
1988. Small Business Startup Advising, for CL Spyker Professional Corporation.
Event Participation
2010, June. Presenter. (Other).

Community and University Service
Founder, President, Director, Chairman, MKS Learning Centre Inc. 1992-2006
Founder, Partner, MKS Chartered Accountants 1988 (current associate partner)
Founder, Director, Chairman, Killer Squid Marketing Inc. 1995 - present
Calgary Community Partner for Canadian Youth Business Foundation - 2005-2006
Southern Alberta Community Partner for Canadian Youth Business Foundation - 2005-2006
Member, City of Calgary Small Business Week Committee (Budgeting) 2004
Founder, President, Director, Chairman, Ice Occasions (Las Vegas) Inc. 1995 - 2004
Member (Founding Committee), Siksika Nation Oil & Gas Company Ltd. 1999
Member, BNI Ltd. 2001 - 2004
Member of Medicine Hat Chamber of Commerce, 1992-1998
Member of Bow Island Chamber of Commerce, 1994-1996