JAMES F. BROWN, JR.
KPMG Professor in Professional Accountancy
College of Business Administration
ADDRESS
School of Accountancy
392 College of Business Administration
University of Nebraska Lincoln
Lincoln, NE 68588-0488
(402) 472-2320
(402) 472-4100 FAX
jbrown2@unl.edu
EDUCATION
DBA
School:
Date:
Major Field:
University of Tennessee at Knoxville
May 1981
Accounting
MBA
School:
Date:
Major Field:
East Tennessee State University
May 1970
Accounting
BS
School:
Date:
Major Field:
University of Tennessee at Knoxville
May 1968
Accounting
PROFESSIONAL CERTIFICATION
CMA Certificate Management Accountant, 1983
PROFESSIONAL ORGANIZATION MEMBERSHIPS
Member of the National Association of Accountants Committee on Membership, 1990-1992
Member of the National Association of Accountants Committee on Publication, 1989-1990.
Federation of Schools of Accountancy Committee on Associate Memberships, 1988-1989.
Federation of Schools of Accountancy Committee on Five Year Accounting Programs,
1987-1988.
National Association of Accountants, National Director, 1987-1988.
National Association of Accountants Committee on Education, 1986-1987.
Nebraska Cornhusker Chapter, NAA, Long Range Planning Committee, Chairman, 19861987.
Nebraska Cornhusker Chapter, NAA, President, 1985-1986.
North Central Regional Council, National Association of Accountants, 1984-1986.
Nebraska Cornhusker Chapter, NAA, Vice President of Administration, 1984-1985.
Nebraska Cornhusker Chapter, NAA, Vice President of Education & Professional
Development, 1983-1984.
Nebraska Cornhusker Chapter, NAA, Vice President of Education & Professional
Development, 1982-1983.
Nebraska Cornhusker Chapter, NAA, Director of IMA/CMA Affairs, 1981-1982.
Nebraska Cornhusker Chapter, NAA, Director of Student Sponsorship Program, 1981-1982.
Nebraska Cornhusker Chapter, NAA, Director of Professional Development, 1980-1981.
PUBLICATIONS
"Annual and Quarterly Financial Data: Accuracy of Investment Decisions," with Musa
Al-Darayseh, Journal of Applied Business Research, Spring 1992.
"Firm Specific and Economic Environments: Determinants of Corporate Failure," with Musa
Al-Darayseh, Journal of Business and Economics, Spring 1992.
"Factors Influencing Slack in Governmental Budget Processes," with Walter B. Moore,
Accounting Enquiries, Vol. 2, No. 11, August 1992, pp. 95-126.
"A Case for Updating Management Accountants' Ethical Standards," with Mike Shaub,
Managerial Auditing Journal, Vol. 7, No. 2, April 1992, pp. 37-40.
"The Curriculum Required to Develop a Tax Specialist - A Comparison of Practitioner's
Opinions with Current Programs," with Nancy Stara and Paul Shoemaker, Journal of
Accounting Education, Vol. 9, 1991, pp. 79-104.
"Expectancy Theory and Budgetary Slack," with Walter Moore, New Directions in Public
Administration Research, Volume 2, No. 2, January 1990, pp. 31-41.
"Accounting for Loan Losses in Commercial Banks" (Chapter in a text), Handbook of
Financial Management for Banks, Shepard's/McGraw-Hill, Inc., 1989, pp. 181-196.
"New Zealand Strategic Planning Practices," with Ashley Burrows, Professional
Administrator, Volume 41, No. 1, February-March 1989, pp. 18-20.
"The Application of Mathematical Programming in Capital Rationing," with David S.
Christensen, Excel - A Journal of Applied Business Research, Fall, 1988, pp. 143-159.
"How U.S. Firms Conduct Strategic Planning," Management Accounting, February, 1986,
pp. 38-44; 55.
"Corporate Planning - Key to Survival," submitted to Planning Review, accepted for
publication.
"Centel's Approach to Internal Control - An Accounting Policy Manual," with John Meyer,
Internal Auditing, Summer, 1985, pp. 56-61.
"How New AACSB Accounting Standards are Viewed," with Thomas E. Balke, Management
Accounting, January 1985, pp. 10-11.
"A Strategic Aid to Internal Control - The Accounting Policy Manual," Mid-South Business
Journal, Volume V, Number 1, 1984, pp. 16-18.
"Accounting Curriculum of AACSB Schools Intending to Seek Accreditation," with Thomas E.
Balke, Issues in Accounting Education, 1983, pp. 50-59.
"Do Accountants Need More Education?" with Thomas E. Balke, Management Accounting,
November 1982, pp. 26-29.
EDITORIAL BOARDS
OTHER REVIEW SERVICES
(Grand Review Panels, Review of Faculty at Other Institutions)
Working Papers:
Social Responsibility Disclosure: 1977 Survey of Fortune 500 Annual Reports, Ernst & Ernst,
Cleveland, Ohio, 1977, 55 pages. The Woman CPA, April 1978.
"Reconciling Direct and Absorption Costing Net Income after Taxes," with Wayne J. Morse,
College of Business Administration Working Paper Series, Working Paper No. 52,
The University of Tennessee, May 1978.
"A Framework for Assessing the Impact of Subunit Power on the Effectiveness of Budget
Allocations," with Kevin Devine.
"Underlying Characteristics of Prevailing Strategic Planning Systems of U.S. Manufacturing
Firms."
"Perceived Participation and Politicization of the Municipal Budget Process: An Empirical
Study," with Walter B. Moore.
"A Proposed Contingency/Expectancy Synergistic Model of Budgetary Behavior," with Walter
Moore.
"Loan Loss Accounting and Earnings Manipulation." with William B. Joyce, George M.
McCabe and Thomas E. Balke.
“Are Certified Accountants Working in Industry More Ethical than Other Mangers?: An
Evaluation of Moral Intention During the Annual Budgeting Process.” with Rebekah A.
Sheely.
Submissions:
“The Effect of a Team-Oriented Environment on the Self-efficacy and Task Relevant
Knowledge of Managers Participating in the Budgeting Process” With Rebekah A. Sheely.
Submitted to Accounting Organizations & Society (This manuscript is in a second revision).
“The Effect of Managers’ Self-efficacy and Locus of Control on the Creation of Budgetary
Slack during the Annual Budgeting Process.” With Rebekah A. Sheely. Submitted to
Behavioral Research in Accounting.
ADDRESSES PRESENTED
Association of Government Accountants Fall Conference, 1997.
National Association of Accountants Professional Development Seminar, 1986.
Beta Alpha Psi Fall Initiation, 1982.
Beta Alpha Psi Fall Initiation, 1981.
CLASSES TAUGHT
Acct 308 Managerial Accounting & Recitation
Acct 858 Seminar Managerial Accounting
GRBA 810 Contemporary Managerial Accounting
Acct 990 Internship
Acct 313 Intermediate Accounting
Acct 408/808 Advanced Managerial Accounting
Acct 858 Seminar Managerial Accounting
SERVICE
Department
Advisor for IMA Student Chapter, 1986-Present.
Advisor for the Master of Professional Accountancy Program, 1986-Present.
School of Accountancy Graduate Committee, 1986-Present.
Advisor for Student Advisory Board for the College of Business Administration, 1986-1987.
Faculty Liaison to the Board of Trustees, Financial Support Committee, 1998-2000.
College
Ad Hoc Committee on Computer Skills and Information Systems Requirements for CBA
Students, 1996-1997.
General Committee, 1993-1997; Chair, 1996-1997.
Research Policy Committee, 1993-1996.
Scholarship, Awards, and Honors Committee, 1990-1993.
Gender and Minority Issues Committee, 1991-1993.
Ad hoc Committee on Sponsored Programs and Strategic Planning, 1992-1993.
Ad hoc MBA Committee, 1992-1993.
Research Policy Committee, 1988-1992.
Renovation Committee, 1984.
Faculty Liaison to the CBA Advisory Committee, 1998-2001.
CBA Assessment Committee, 1998 - Present.
J.D. Edwards Graduate Committee, 1999-2001.
University
Career Counseling Panel, 1989-1992.
Continuing Education Unit Faculty Review Committee, 1984-1989.
Associate Marshall, 1983-Present.
Marshall Corp, 1981-Present.