 |
Accounting Associate Professor
Office: 03-320 |
Education and Personal Certification
- Ph.D. with an emphasis in Accounting at Texas A&M University, College Station, Texas, August, 1997.
- Master of Science in Accounting at Colorado State University, Fort Collins, Colorado, August, 1991.
- Bachelor of Arts in Accounting from Fort Lewis College, Durango, Colorado, April, 1990.
- Colorado Certified Public Accountant, certificate #13676.
Research Interests
Teaching Pedagogy
The more I read about the change in organizational structure and the criticism of the current educational system, I become more convinced that in order to prepare students for their careers, the classroom environment must reflect the work environment. I am incorporating a number of changes in the classroom, which are in part directed by the research I am doing. I have two coauthored (Kay Glasgow and Carolyn Strand) papers submitted that discuss the changes we have made in the classroom.
Environmental Accounting and Social Responsiblity
As a participant in the Cal Poly Land Seminar, I will be presenting a session on stewardship and the economic incentives to protect Cal Poly's land resources.
Determine whether investors value environmental disclosures made by firms in annual reports, Form 10-Ks, environmental reports and disclosed in firm websites.
The impact of environmental policy on accounting information
Further analysis on tax policy (e.g., the energy tax credits)
Audit issues associated with environmental contingent liabilities (e.g., disclosure of underground storage tanks)
The use of accounting information to price and regulate the use of scarce resources
Life Cycle Analysis and sustainability issues
Enterprise planning systems and Business processes
In conjunction with the Enterprise Wide Business Processes course development, I am studying (1) the analysis and mapping of business processes, and (2) various enterprise planning applications.
PUBLISHED WORK
Corporate training assessment: Can your employees recognize risk factors associated with misappropriation of assets" with Carolyn Strand, Seattle Pacific University and Jerry Thorne, North Carolina A&T State University. Blind reviewed by two reviewers. Forthcoming in Journal of Forensic Accounting, January, 2001.
An experimental assessment of business student's abilities to recognize risk factors associated with misappropriation of assets" with Carolyn Strand, Seattle Pacific University. Blind reviewed by two reviewers. Forthcoming in Advances in Behavioral Accounting, Volume 4, 2001.
Training, a powerful way to help prevent fraud" with Carolyn Strand, Seattle Pacific University. Blind reviewed by three independent reviewers. Forthcoming in Strategic Finance.
Book Review of Studies in Cash Flow Accounting And Analysis, Aspects of the Interface Between Managerial Planning, Reporting and Control and External Performance Measurement, edited by G. H. Lawson. Accounting Historians Journal, 22 (1): pages 162-165.
Activities-Based Management and the Need for a Reciprocal Method of Accounting" with Margarita Lenk and Bill Kilpatrick, published in proceedings of the 1995 Society of Cost Estimating and Analysis National Conference, Washington, DC, (July 1995).
SUBMITTED WORK
September, 2000. Organizational Transformation in the Classroom" with Kay Glasgow, California Polytechnic State University and Carolyn Strand, Seattle Pacific University. Submitted to Journal of Business Education.
August, 2000. Process Mapping and Scripting in the AIS Curriculum" with Roberta Jones, California Polytechnic State University. Submitted to Accounting Educator's Journal.
June 2000. Implementing the Team Learning Model in a Managerial Accounting Class: An Experiment in Cooperative Learning" with Carolyn Strand, Seattle Pacific University. We are working on the second round of revisions for Issues in Accounting Education.
October, 2000. The 150-Hour Education Requirement: A Perspective of California's Accounting Education Programs" with Janice Carr, California Polytechnic State University. Submitted to American Accounting Association Western Regional Meeting, May, 2000.
October, 2000. Internet Availability of Company-Provided Information for the Environmentally Responsible Investor" with Carolyn Strand, Seattle Pacific University. Submitted to American Accounting Association Western Regional Meeting, May, 2000.
PAPER PRESENTATIONS
August, 2000. Process Mapping and Scripting in the AIS Curriculum" with Roberta Jones, California Polytechnic State University. Accounting Information Systems Educator Conference.
October, 1999. Organizational Transformation in the Classroom" with Kay Glasgow, Cal Poly State University. American Society for Competitiveness National Meeting.
May, 1999. Becoming a Lead Goose in a Managerial Accounting Class" with Carolyn Strand, Seattle Pacific University. American Accounting Association Western Regional Meeting.
May, 1999. The Effect of Self-Efficacy on Performance: Assessing the Possibility of Misappropriation of Assets" with Carolyn Strand, Seattle Pacific University. American Accounting Association Western Regional Meeting.
August, 1998. Valuation Analysis of Environmental Disclosures." American Accounting Association National Meeting.
May, 1996. The Energy Tax Act of 1977: The Economic Rational Behind Enacted Policy and Empirical Analysis of Households Reporting The Energy Tax Credit." American Accounting Association Western Regional Meeting.
WORK IN PROGRESS
Project 1: Participant in the 2000 Cal Poly Land Seminar. The goals of the seminar are to: (1) develop a website, which is viewable at <http://polyland.lib.calpoly.edu/flash.html>, (2) produce and publish a book, and (3) develop a interdisciplinary course.
Project 2: An Assessment of the Congruency Between Users' Perception of Environmental Performance and Actual Performance" with Bill Schwartz, Virginia Commonwealth University and Darrell Walden, University of Richmond.
Project 3: Taxation and Energy Policy: The Case of the 1977 Energy Tax Act" with Michael Kinney, Texas A&M University.
Project 4: Comprehensive Managerial Accounting Practice Problem" with Annie McGowan, Texas A&M University.
Project 5: Evaluation Analysis of Environmental Disclosures
Project 6: An Experimental Assessment of Intermediate Accounting Students' Abilities to Evaluate the Financial and Environmental Performance of Two Companies" with Sarah Holmes, Texas A&M University.
GRANTS/SCHOLARSHIPS/HONORS/AWARDS
Grants
- California Polytechnic State University, State Faculty Support Grant Fellowship, Summer, 1998.
- California Polytechnic State University, Affirmative Action Faculty Development Program, November, 1997.
Scholarships
- Texas A&M - Lowry Mays College and Graduate School of Business, Dean's Doctoral Mini-grant.
- Texas A&M - Research/Teaching assistantship - Fall, 1993 to August, 1997.
- Colorado State University -Teaching assistantship and tuition waiver
- Fort Lewis College - Scholarship from Colorado Society of CPAs
Honors
- American Accounting Association Doctoral Consortium Fellow, 1996
Awards
- Research Award, Cal Poly State University, Accounting Area, June, 2000.
- Research Award, Cal Poly State University, Accounting Area, June, 1999.
- Research Award, Cal Poly State University, Accounting Area, June, 1998.
- Best Doctoral Student Paper: The Energy Tax Act of 1977: The Economic Rational Behind Enacted Policy and Empirical Analysis of Households Reporting The Energy Tax Credit" Western Regional Meeting of the American Accounting Association, May, 1996.
- Texas A&M University, Mays College and Graduate School of Business, Dean's doctoral mini-grant (used to purchase Investor Responsibility Research Center's 1995 Corporate Environmental Profiles Directory.")
Teaching Interests
Please see my Teaching Portfolio for a comprehensive description of my teaching philosophy. I am currently capable of teaching Graduate and Undergraduate Cost/Managerial, Financial, and Governmental Accounting. I have also worked with Professor Roberta Jones among others to develop the undergraduate and graduate-level Enterprise Wide Business Processes classes that are proposed as part of the new accounting concentrations and Masters in Accounting program.
Experience
- September, 1997 to Present. Associate Professor, California Polytechnic State University, San Luis Obispo, California.
- January, 1996 to August, 1997. Part-time Managerial Accounting instructor, Texas A&M University, College Station, Texas.
- July, 1994 to August, 1997. Part-time Managerial Accounting instructor, Blinn College, College Station Campus, Texas.
- September 1993 to December, 1995. Half-time position as research assistant to Dr. Sarah Holmes (Reed), Texas A&M University.
- August 1991 to July, 1993. Accounting instructor at Fort Lewis College, Durango, Colorado. Courses taught: Financial, Managerial, Governmental, CPA review. As a full-charge instructor, I was responsible for determining course coverage; preparing lectures, exams, syllabus, quizzes and handouts; and advising students.
- September 1991 to March, 1993. Full-charge accountant at Data West Corporation, Durango, Colorado. Responsibilities included payroll, AR, AP, GL, and inventory control.
- August, 1990 to May, 1991. Graduate Teaching Assistant at Colorado State University. Courses taught: Financial and Managerial Accounting. Responsibilities included preparing exercises to coincide with taped lectures and grading of homework, quizzes and tests. Managerial Accounting also required me to prepare lectures. I was the only contact with students.
- December, 1975 to April, 1993. Employed by Purgatory/Durango Ski Resort, Durango, Colorado in various positions. More recently, this included assisting several departments with their accounting needs, providing computer training and program maintenance, and ski instructing. I held several managerial positions in the Sports Shop and as Payroll Supervisor.
- Accounting consultant for two small businesses in Durango, Mountain Property Maintenance and Sierra Supply.
Special Training
- Continuing Professional Education
- SAP and Accounting Workshop. American Accounting Association National Meeting, August, 2000
- Using REA Business Process Patterns as a Methodology to Understand and Teach Enterprise Information Architectures, and the Role of Accounting Transaction Data in the Development of Enterprise Information Systems. American Accounting Association National Meeting, August, 2000
- Implementing e-Business in the Accounting Curriculum. American Accounting Association National Meeting, August, 2000
- Tour of Thiokol Chemical Corporation. American Accounting Association Western Regional Meeting, May, 2000
- Cooperative Learning for Accounting Faculty. American Accounting Association National Meeting, August, 1999
- Enterprise Resource Planning Systems. American Accounting Association National Meeting, August, 1999
- Cooperative Learning in the Classroom: Can you Do IT and Still Get Through the Material? American Accounting Association Western Regional Meeting, April, 1999
- Implementing Collaborative Learning: From Teacher-Focused to Student Focused Learning. American Accounting Association Western Regional Meeting, April, 1999.
- Accounting Educators Colloquium, November, 1998.
- American Accounting Association Corporate Accounting Policy Seminar, September, 1998.
- Using Small Groups Effectively. American Accounting Association National Meeting August, 1998.
- IMA/AAA Management Accounting Symposium, March, 1998
- California Polytechnic State University
- Enhancing Your Class Websites with Interactive Assignments, August, 1998.
- Maintaining Teaching Effectiveness, Winter quarter, 1998.
- Texas A&M University:
- Teaching Workshop - Writing Assignments: Design and Use of a Teaching Tool, November, 1996.
- Teaching Workshop, August, 1996.
- System Required Ethics Training, April, 1996.
- Teaching Assistant Training Program, January, 1996.
- Teaching Portfolio Project, June, 1995.
- Internationalizing the Curriculum: Teaching Applications, Fall, 1994.
- Seminar on College Teaching, Fall, 1994.
- Teaching Assistant Training and Development Program, Fall, 1994.
Memberships
- American Accounting Association
- American Institute of Certified Public Accountants
- California Society of Certified Public Accountants
- Institute of Managerial Accountants
- Beta Alpha Psi
- Local Chapter of Sierra Club
SERVICE
College of Business
- July, 2000. Served on search committee for the Director of Computer Resources.
- 1997-1998, 1998-1999 and 1999-2000. College of Business Computer Committee.
- March-May, 1999. Served on search committee for Director of Computer Resources.
- June, 1999, Winter, 1999, and June, 2000. Attended commencement ceremonies.
Accounting Area
- 1997 to present. Accounting Area Curriculum Committee.
- 1999 to present. Enterprise Wide Business Processes, course development
- 1997 to present. Work on new accounting program
- 1999-present. Advisor, Student Chapter IMA
- 1998-1999. Co-advisor, Student Chapter IMA.
Community
- 1999 to present. Member of the Board of Directors as Director of Student Activities for Central Coast Chapter of the Institute of Management Accountants.
- August, 2000. Moderator for section at AAA National Meeting.
- May, 2000. Reviewer for Teaching and Curriculum section, Western Regional American Accounting Association.
- October, 1999. Reviewer for American Society for Competitiveness.
- April, 1999. Discussant for 2 papers at Western Regional American Accounting Association Meeting.
- April, 1999. Reviewer for Teaching and Curriculum section, Western Regional American Accounting Association.
- April, 1999. Focus group participant on Managerial Accounting by Horngren for Prentice Hall.
- December, 1998. Reviewer for Management Uses of Accounting Information for Decision Making textbook by Jackson.
- October, 1998. Speaker for Central Coast Chapter of the Institute of Management Accountants Monthly Meeting.
- August, 1998. Moderator for section at AAA National Meeting.
- April, 1998. Discussant for three papers at AAA Western Regional Meeting.
- October, 1998. Volunteer Harvest Festival Triathlon.
- November, 1997. Assist Grassroots Organization with Thanksgiving dinner.
- Fall, 1996. Participant in Seminar on College Teaching.
- September, 1995. Participant in Orientation for incoming Ph.D. students
- 1993-1994. Volunteer for Adult Literacy, College Station, Texas
- August, 1994. Transitions Leader for Texas A&M Graduate Student Orientation
- September, 1994. Orientation Coordinator for incoming Ph.D. students
- 1993. Audit Selection Committee Member, La Plata County, Colorado
- 1992-1993. Member, Board of Directors, Adult Literacy Center, Durango, Colorado
- 1991-1993. Volunteer for Adult Literacy, Durango, Colorado
- Organizer Narrow Gauge 10 Mile Run and Pepsi 10K, Durango, Colorado
Military Status
Honorable Discharge, Reserve, United States Army (1978)
