Accounting Accreditation Maintenance Report
Prepared for
AACSB International
Address Questions and Inquiries to:
Karen F. Turner, Chair
Department of Accounting and Computer Information Systems
Kenneth W. Monfort College of Business
Campus Box 128
501 20th Street
University of Northern Colorado
Greeley, CO 80639
Contents
I.
Executive Summary ............................................................................................................ 3
II.
Situational Analysis ............................................................................................................ 5
III.
Degree Programs Included in the Accounting Maintenance Report ................................ 10
IV.
Progress Update on Areas of Concern .............................................................................. 11
V.
Vision, Mission, Values and Strategic Objectives Statements ......................................... 12
VI.
Financial Strategies ........................................................................................................... 22
VII.
New Degree Programs: Master of Accounting (MAcc) ................................................... 23
VIII.
Accounting Program’s Assurance of Learning Process.................................................... 27
IX.
Conclusion ........................................................................................................................ 38
Appendix A: Strategic Plan Matrix
39
Appendix B: MCB Academic and Professional Qualification Policy
45
Appendix C: Faculty Qualifications
52
Appendix D: Faculty Curriculum Vitae
66
Appendix E: Undergraduate Assurance of Learning
162
Appendix F: Graduate Assurance of Learning
173
2
I.
Executive Summary
Overview
The University of Northern Colorado main campus is in Greeley, Colorado, 50 miles from
Denver and 50 miles from Cheyenne, Wyoming. The University has approximately 12,000
students. The Kenneth W. Monfort College of Business was established as a separate college
within the University systems in 1968 and currently serves approximately 1140 business majors
and minors. The Accounting Program exists within the Department of Accounting and
Computer Information Systems, one of four departments within the Monfort College of Business
(MCB). MCB offers one undergraduate degree, a Bachelors of Science in Business
Administration (BSBA) with six emphasis areas, and one master’s degree. The College’s
emphasis areas are Accounting, Computer Information Systems, Finance, General Business,
Management, and Marketing. The Accounting Program offers an emphasis in Accounting within
the BSBA degree and currently the only master’s program within the MCB, the Masters of
Accounting (MAcc).
The Accounting Program is managed by the Chair of the Department of Accounting and CIS,
with assistance from a 0.9 FTE administrative assistant and several part-time student workstudies.
Permanent Accounting Program committees include the Curriculum Committee, the Scholarship
and Awards Committee, the Assurance of Learning Committee, and the Master of Accounting
Committee. Ad hoc committees are appointed as needed to provide guidance to the Program on a
variety of matters, including faculty searches and recruiting. The Chair of the Department of
Accounting and CIS represents the Accounting and CIS programs on the Dean’s Administrative
Council.
The Accounting Program interacts regularly with its key constituent groups. These groups
include members of the professional accounting community, the Accounting Advisory Board
(AAB), firm recruiters, and past and present students. The Advisory Board consists of 24
members representing international, national, regional, and local CPA firms; industry; and
government and not-for-profit organizations. Other venues where the accounting faculty
interacts with the professional community and past students include on-campus lunch meetings,
visits to various firms, and professional meetings.
Faculty
Over the past 5 years, the Accounting Program has lost two full-time professionally qualified
faculty and added three full-time academically qualified faculty:, William Wilcox, Pat Seaton
and Janel Greiman. Dr. Wilcox (Ph.D.), Dr. Seaton (Ph.D) and Ms. Greiman (M.S – Tax) are
tenure-track. Additionally, the Program has one full-time adjunct position held by Brian
Cathcart (M.S. – Accounting). All faculty for the 2012-2012 are either academically or
professional qualified based on the MCB guidelines. Since 2007 the accounting faculty has
received $38,300 in financial support, awards, and recognition from the College’s foundation
funds. This amount is a 12% increase over the previous five years.
3
The College and University support for the Accounting Program has remained strong. Recent
evidence of this commitment is approval to search for an academically qualified faculty for the
2012-13 academic year.
Students
The following summarizes the Accounting Program’s students:
 Fall 2012 accounting students entered UNC with an average 3.52/4.00 high school GPA and
an average 24.4 ACT-C score which is above the previous year’s scores.
 The accounting student body is made up of approximately 61% female, 12.82% minority and
38% first generation college students
 The Accounting Program awarded $40,840 in undergraduate and graduate student
scholarships in 2011-12 a significant increase over amounts awarded in previous years.
 Accounting seniors consistently score in the 95- 98th percentile on the ETS field exam
overall and the accounting section of the exam, and for the current year scored in the 99th
percentile
 Our Deloitte Tax Case Competition teams have reached the finals in four of the last five
years.
 Our Beta Alpha Psi chapter has achieved superior chapter status for the last eight years and is
the largest student group in the MCB.
 The 2010-2011 Accounting Program records show that 81% of students are currently
employed or accepted to graduate school.
 Meet the Firms sponsored by Beta Alpha Psi, consistently draws a large group of employees
and students. In fall 2011, more than 29 local, regional and national employers were
represented and more than 80 junior and seniors attended.
New Program
Beginning fall 2011, the Accounting Program accepted its first eight graduate students. These
students began a thirty-hour master’s program which culminated in a Masters of Accounting
degree. The accounting faculty spent 4 years developing the program in response to the needs of
the students for a 150-hour educational experience to meet new Colorado licensure requirements
and the needs of the accounting firms for entering professional with these same educational
credentials to enable mobility among clients in other states.
Assurance of Learning
The Accounting Program administers its Assessment of Learning process through an internal
Assurance of Learning Committee separate from the College’s. Assurance of learning for the
undergraduate Accounting Program is on schedule and is fully implemented for five of the six
learning goals. The remaining learning goal (technology) is on schedule and partially
implemented. Additionally, the graduate Assurance of Learning process was a priority when
planning the MAcc program that began fall 2010.
4
II.
Situational Analysis
Program Overview
The University of Northern Colorado (UNC) is located in Greeley, Colorado, which is
approximately 50 miles from Denver and 50 miles from Cheyenne, Wyoming. The University
was chartered by the state of Colorado in 1889 as a two-year State Normal School to train public
school teachers. In 1970, after several name changes, the state legislature renamed it the
University of Northern Colorado, recognizing the full offering of 100 undergraduate and over
100 graduate programs offered in six colleges. Currently, approximately 12,000 students attend
UNC, coming from all fifty states and 28 foreign countries.
The Monfort College of Business (MCB) was established as a separate college in 1968,
growing to support undergraduate, masters, and Ph.D. programs over the next fifteen years. A
1969 description of the College states:
Emphasizing the complexity of the modern business world, this department utilizes
techniques recently innovated in the field. In the teaching professions, one may
receive a B.A. Degree in Business Education with various specializations. A
Bachelor of Sciences Degree in Business is offered in the Applied and Professional
Studies. (Colorado State College 1969, Vol. 16, College Annual, p. 54)
In 1984, because of the fierce competition from the two largest Colorado public universities
which are within a 50 mile radius of UNC, the College decided to concentrate its efforts at the
undergraduate level and discontinued all graduate programs. Continuing its now-formal 1968
strategy of high-touch, wide-tech, and professional depth and exceptional value enabled the
College to become the first public university in Colorado to be accredited by The Association to
Advance Collegiate Schools of Business (AACSB) in both business administration and
accounting. The now 40-year old strategy again paid off for the College when it was recognized
by the Colorado Commission on Higher Education’s program as a Program of Excellence in
2000 and, then, with the award of Malcolm Baldrige National Quality Award in 2004, the first
U.S. university business program to receive this award.
The Accounting Program and the CIS Program were combined into the School of
Accounting and CIS in 2005, following consolidation efforts across the University. The School
was administered by a director who was considered to be an administrator rather than faculty. In
2011, due to another administrative restructuring, the School of Accounting and CIS became the
Department of Accounting and CIS administered by a chair who is considered to be faculty. For
the Department, the only change was the title and the designation of faculty rather than
administrator of the director, now chair. The accounting chair remains on a ten-month contract
with an additional stipend for that time.
The Accounting Program is one of the six emphasis areas the MCB offers for its single
Bachelor of Science degree. Although traditionally an undergraduate-only program, with
changes in Colorado’s rules for CPA licensure came opportunities for expanding and enhancing
the Accounting Program and its curriculum. Beginning July 1, 2015, Colorado will require CPA
applicants to have 150 hours of education for licensure.
5
In order to be considered substantially equivalent in other states, a number of our accounting
students were obtaining the 150 hours prior to these new rules by completing minors or double
majors. However, the accounting faculty, the business faculty, our students, external
stakeholders, and UNC’s administration deemed it necessary to begin offering a Masters of
Accounting program (MAcc) in order to better serve our current and future students and to
continue to be a viable program in Colorado.
Program Demographics
Currently, eight full-time faculty teach a five-year average of 205 accounting students a year
along with other business major and minors in our principles classes (BAAC 220, 221, and 301).
Students
During the five-year study period, the Accounting Program had an average academic year
enrollment of 205 students, including graduate students: 62% female, 27% minority and 38%
first generation college students often providing a large percentage of their own financial
support. Table 1 indicates that while enrollments dip to a low in 2009, enrollment has
significantly increased over the last two years. Sixty percent are full-time students, and another
22% consider themselves to be half-time students. The majority (84%) of the Accounting
Program’s students is from Colorado, and 2% are foreign nationals. Approximately half of the
students are from either Greeley or the Denver metropolitan area. Approximately 27% of the
students are Pell grant eligible, and approximately 81% of the students work, with over 65% of
them working from 11 to 40 hours. Sixty-two percent plan to go to work after graduation, and
30% plan to continue their education.
Table 1: Accounting Undergraduate & Graduate Enrollment
2007
2008
2009
2010
2011
Freshman
30
26
23
21
30
Sophomore
48
39
33
26
33
Junior
59
55
49
60
42
Senior
82
83
91
88
97
Graduate
n/a
n/a
n/a
8
15
TOTALS
219
203
196
203
217
Some of our students’ accomplishments include
 Accounting graduates consistently score in the 95th percentile on the ETS field exam overall
and the accounting section of the exam. In most recent year, 2011-2012, the accounting
students scored in the 99th percentile.
 Our Deloitte Tax Case Competition teams have reached the finals in four of the last five
years.
6


Our Beta Alpha Psi chapter has achieved superior chapter status for the last eight years, An
accounting team won first place in the first Ethics Case competition held fall 2011, and a
four-person team with 2 accounting major members won second place out of the eight teams
competing.
The 2010-2011 accounting alumni records show that 82.6% of the students were either
employed or accepted to graduate school.
Faculty
The Accounting Program employs eight full-time faculty. Seven are tenured or tenured-track.
All faculty for fall 2012 are currently academically or professionally qualified. Generally, during
any given semester, only one or two classes are taught by professionally qualified part-time
instructors. For the last two academic years, of the fifty-five classes taught, only two (4%) were
taught by part-time instructors. No classes are taught by graduate teaching assistants. Every
effort is made to keep faculty loads to three preparations per year, and with one exception, this
effort has been successful. We are currently only one faculty member short because of the
anticipated growth of the MAcc. Because of the strong support of our Dean, a new tenure-track
faculty position has been approved by UNC’s administration despite the state funding cuts.
Since our mission is teaching-focused, our faculty’s efforts focus on effective teaching, applied
and pedagogical research, and service to our students and to the profession. Faculty are evaluated
annually by the Chair of the Department of Accounting and CIS and the Administrative Council
based on teaching, scholarship, and service as outlined in the MCB Faculty Handbook. Assistant
professors typically apply for tenure and promotion in their sixth year of service. Promotion to
full professor generally requires six years at the associate professor rank.
Advantages, Challenges and Opportunities
Advantages
 Excellent students with steadily increasing enrollment
 Student entrance scores have steadily increased over the last 5 years, as have ETS scores.
Our Beta Alpha Psi student organization is the largest student organization in the MCB
and has earned Superior Chapter status for the last eight years.
 Small class size (averaging 31 students) with only 4% of the classes being taught by adjunct
faculty
 Dedicated, qualified faculty
 Our faculty works diligently to stay current in this very fast paced environment in order
to deliver a curriculum that is relevant, efficient and effective. Additionally, faculty have
increased the number of peer reviewed articles published and presentations given over
the last 5 years.
 All 2011-2012 faculty are either academically or professionally qualified. Seven faculty
maintain CPA certifications or have applied for Colorado certification.
 Strong professional service is a hallmark of our faculty which is encouraged and
rewarded. Faculty serve on University, College, and Program committees, and many
hold leadership position on external boards or with professional organizations such as
Colorado Society of CPAs, FEI, Colorado Board of Accountancy and NASBA, and AIS
Educators.
7
 Close ties with regional and national accounting professionals
 Strategically, the faculty considers our long-standing alliance with the professional
community one of the defining aspect of our Accounting Program. These relationship
help build our reputation and our development abilities in turn enhancing placement,
scholarships and faculty service.
 The Accounting Program has strong support from its Board of Advisors (BoA), some of
whom are alumni, including Greg Anton, the 2011-2012 Chair of the AICPA. The board
is a diverse group with members from two of the Big 4; local, regional and national
accounting firms; and from industry, government and academia who advise about
curriculum, fundraising, student placement, and technology. Subcommittees have been
set up in these areas with voluntary board members and a faculty liaison. Table 2
presents the Board of Advisors with their respective affiliations.
 Strong career placement
 MCB’s accounting students enjoy a high average placement rate of 82.6% in accounting
and industry. Given the economy, we are proud of this percentage. Additionally, we
receive continual requests for referrals from recruiters which we get out to students we
know are considering new job opportunities.
 Strong administrative support
 Our program continues to receive strong support from University and College
administration in terms of faculty hires, faculty research and development funds,
scholarships and program development funds.
 Despite budget cuts, new faculty hires were approved for 2012 and 2013.
Challenges
 Decreasing state funding and increasing tuition
 Due to economic conditions, state funding has been dramatically cut, ranking Colorado
48th in higher education funding. These cuts resulted in tuition hikes over the last 3
years of 9%, 13% and 3%, respectively. Fortunately, the Monfort endowment has helped
MCB with funding issues and our alumni and other professional relationships have
helped to reduce the impact of these events.
 Competition from other universities and community colleges.
 UNC is geographically close to six major public and private higher education institutions.
Additionally, the Front Range has a several community colleges with lower tuition than
ours.
 Colorado is a land of opportunity; however, Greeley is not often seen as quite the
opportunity of some of our universities which are closer to ski areas or Denver.
However, Greeley’s more rural atmosphere is seen as a plus by many along the Front
Range and by many parents looking for a safe environment for their children.
8
 Efficient, Effective Curriculum Delivery
 Accounting information along with rules, regulations and standards have more than
tripled over the last decade. Unfortunately, the number of hours allowed to educate our
students in the required areas has not tripled. Therefore, more innovation is required to
ensure that students leave college with the knowledge and tools they need to become
professionals.
 General shortage of qualified faculty
 Through a new hires over the last several years, the Program is currently only one faculty
member short for the coming year. Based on a strategic needs analysis, we are currently
seeking a Ph.D. candidate to fill a tax position. We interviewed for this position during
spring 2012 and made an offer. However, it was not accepted; therefore, we will
continue the search during the coming year.
Table 2: Accounting Program Advisory Board
Randy Watkins, Chair
Anton, Collins and Mitchell, CPAs
Kelley Kozeliski, Vice-Chair
EKS&H
Alan Holmberg
Anderson & Whitney PC
Andy Hildebrand
361 Services
Bob McConnell
David Sjerven
AOL
Comcast
Greg Anton
Anton, Collins and Mitchell, LLP
Greg Livin
Bradley Consulting Group, CPAs
Jack Allgood
Anton, Collins and Mitchell, LLP
Josh Brgosh
Richmond American Homes
Scott Bush
Ken Dugas
Soukup, Bush & Association, CPAs, PC
McGee Hearne & Paiz, LLP
Mike Filkoski
GHP Horwath
Kerri Hunter
Colorado Office of the State Auditor
Robert Jaramillo
Ball Corporation
Paul Kinney
Ron Kucic
U.S. GAO
Daniels College of Business, University of Denver
Rob MaCoy
BKD, LLP
Mary Medley
Colorado Society of CPAs
Luke Schafer
PricewaterhouseCoopers
Gabe Dickey
Deloitte
Jeff Stone
Town of Superior
Mike West
Quest
9
Opportunities
 New Masters of Accounting Program (MAcc)
 Given the new Colorado rules for CPA licensure and based on the approval of UNC’s
administration and MCB’s faculty, the accounting faculty have had the opportunity to
develop a master’s program to serve the needs of our students and recruiters. Much of
the faculty manpower for the last 5 years has been dedicated to this project which
culminated in the first graduate students being admitted in 2010 and the first graduates in
summer 2011.
 Integrative Curriculum
 With the increase in general accounting information, technology and the new master’s
program, the faculty has had the opportunity to revise its curriculum in order to more
efficiently and effectively cover the requite course content. This process is ongoing and
is based on faculty assessment, assurance of learning outcomes, and stakeholder input,
including students, advisory board members, and recruiting firms.
 Increased Alumni Participation
 Through a number of events, we have found that our alumni want to be involved and are
valuable contributors in a number of areas, including monetary, curricular and
placement. Therefore, we need to develop opportunities for them informally and
formally.
III. Degree Programs Included in the Accounting Maintenance Report
This maintenance of accreditation review includes a Bachelor of Science in Business
Administration (BSBA) degree with an emphasis in Accounting and the Master of Accounting
(MAcc). The Accounting Emphasis and the MAcc are degrees designed to prepare students for
entry-level positions in accounting. Currently, the undergraduate Accounting Emphasis includes
a sufficient number of accounting and business courses to qualify students to sit for the CPA
exam in Colorado, and/or enter graduate school, and then be licensed as a CPA in Colorado.
However, as of July 1, 2015, the Colorado State Board of Accountancy rules will require that
candidates for licensure have 150 credit hours for licensure. The MAcc Program, in conjunction
with the Accounting Emphasis, has been designed to fulfill these new education requirements.
No accounting program has been excluded from this maintenance of accreditation report. The
Computer Information Systems program is included within the discussion of the College rather
than as part of the Accounting Program.
10
IV. Progress Update on Areas of Concern
During its 2007 maintenance visit, the MCB Accounting Program was put on Sixth Year Review
primarily for deficiencies in its Assurance of Learning process. The Program faculty worked
diligently over the next year to make progress towards correcting this deficiency. Based on the
progress made, the AACSB International extended maintenance of accreditation for the
Accounting Program.
However, two standards were suggested by the accrediting team for incorporation into the
Program’s ongoing strategic planning initiatives:
1.
Business Standard 4 relating to Strategic Management and Continuous Improvement Efforts
“While the program has made a strong start in this area, more could be done to demonstrate
a thorough prioritization and strategic analysis of existing and emerging threats and
opportunities. Moreover, the accounting program should demonstrate that it is functioning
at a strategic level appropriate to a separately accredited program with its own mission and
considering strategic issues in addition to those addressed by the MCB.”
2. Business Standard 16: Accounting Standards 39 and 40 related to Assurance of Learning
“The program has experienced significant progress in its assurance of learning efforts.
Subsequent annual reports should address the progress with assurance of learning including
refinements of measurements and additional improvements in curriculum where indicated by
assessment results.”
The accounting faculty has worked over the last four years to address both these issues in order
to assure continued improvement in the Program.
Strategic Management
Strategically, the accounting faculty has moved to become strategically separate from the MCB
while still completely supporting the College. The faculty has revised its Vision, Mission, and
Values statements to more specifically identify its students, its focus and the processes for
continuous improvement. These revisions also incorporate the new Masters in Accounting
degree into the strategic plan. Additionally, the faculty revisited and refined its five strategic
objectives used to guide decisions concerning student quality, curriculum currency, advising and
placement, faculty recruitment and development, and professional relationships to support its
Vision, Mission and Value.
For example, based on the new education requirements for CPA licensure, the Accounting
Program strategically focused on the opportunity to develop an excellent masters in accounting
program to service its mainly Colorado students and to meet the needs of the firms hiring these
students. Initiating a master’s degree was necessary to continue to attract the high quality of
students, faculty and recruiters the Program had enjoyed in the past. Curriculum was carefully
developed to both continue the excellence already in the undergraduate-only program and
improve in areas that are thought to be important for an accounting graduate such as good
communications, critical thinking and ethical behavior. A more thorough discussion of our
11
strategic management process may be found in the next section – Section V. Vision, Mission,
Values and Strategic Objectives.
Assurance of Learning
Continuous improvement through the information gained through the assurance of learning
process is an integral part of the accounting program. Prior to our last review, the faculty
developed the goals and objectives for the undergraduate program along with an implementation
plan for assessment. For the undergraduate program, the last four years have been spent refining
our assessment instruments and evaluation process, and the deciding on and implementing
changes necessary to address those weakness found.
For the majority of objectives, the process has been in place for up to four years and much has
been learned from the assessments. For example, the assessment of critical thinking, oral and
written communication and ethical reasoning has been through four iterations. Based on the
findings, the curriculum was changed several times to test the efficiency of different levels of
instruction. Based on the findings, a stand-alone integrated graduate course in accounting
communications is now required. Additionally, the faculty is beginning to work on a writing
assignment template that can be adapted for writing assignments required in different accounting
courses.
Additionally, assurance of learning has been a major focus in the development of our graduate
program. Both the undergraduate and the graduate assurance of learning processes are explained
in more detail in Section VIII: Accounting Program’s Assessment of Learning Process.
V.
Vision, Mission, Values and Strategic Objectives Statements
The strategic improvement process is driven by our teaching- and applied-focused mission,
vision, and objectives as outlined above. Working within the larger confines of and supporting
both the University and MCB overall missions, the Accounting Program is accredited separately
and thus separately develops its own vision and values statement along with its own strategic
goals to accomplish its mission. Strategically the Chair and faculty of the accounting program
continually seek ways to improve the program for students, alumni, and other stakeholders,
including those who hire our graduates.
The Accounting Program, as one of the six emphasis areas within the Monfort College of
Business (MCB), supports both the University of Northern Colorado and the MCB in their
responsibilities as designated by the Colorado Commission on Higher Education and in their
respective missions as decided by faculty. In addition, because the Program strategically
operates as a separate program, the Accounting Program puts forth the following Vision,
Mission, Value and Strategic Objectives in order to serve specifically its stakeholders efficiently
and effectively. (These statements are also available online at
http://mcb.unco.edu/departments/Accounting.cfm.)
Our Vision is to provide an excellent accounting education that prepares our students to have
successful accounting related careers. Our three-pronged Mission is to
12
 First, provide excellent accounting education with a strong undergraduate foundation and a
focused graduate program that prepares primarily our state-wide residents for successful
careers and responsible global citizenship.
 Second, conduct and publish research that enriches accounting practice and education thus
enhancing our teaching and the profession.
 Third, benefit the accounting profession, our community, and other stakeholders locally,
regionally, and nationally by participation in and service to both professional and
community organizations through membership and leadership.
We Value:
 currency of curriculum
 a safe and challenging learning environment
 creative problem solving and diverse thinking
 effective professional communication skills
 ethical and community awareness
 career and academic advising
 independent and lifelong learning
 student placement in entry level accounting positions
 professional relationships and networking
Additionally, the Accounting Program identified the following five Strategic Objectives, which
are consistent with MCB’s strategic objectives and enable the Program to fulfill its mission
effectively and efficiently.
1. Attract and retain high-quality students.
2. Enhance the quality and currency of our curriculum, thus allowing students to pursue a wide
variety of accounting careers or enter graduate school.
3. Emphasize career advising and placement of students in entry level positions in the
accounting field.
4. Enhance the strength of our accounting faculty by hiring and retaining faculty dedicated to
honorably serving students and the accounting profession through teaching, research and
service.
5. Build on the excellent foundation in place with accounting employers to expand and develop
more regional professional and employment relationships within the accounting profession.
Strategic Management Planning Process and Outcomes
The accounting faculty reviews its mission, vision, and values objectives each fall semester in
the backdrop of the University’s and the College’s mission and in consultation with the
Accounting Advisory Board (AAB), College Curriculum Committee and the Dean. Then, based
on these, the accounting faculty reviews the Program’s strategic objectives. These objectives are
the basis for decision making in all aspects of the program. Additionally, on a regular basis the
faculty reviews its progress in meeting these objectives, again making changes when necessary
for the good of the students and the program. This process is usually accomplished through
faculty retreats.
13
Congruence of Accounting Program Mission with MCB and University Missions
Over the last five years, the College has significantly changed its vision, mission, values and
strategic objectives twice. As it specifically applies to the Accounting Program, the College
included the MAcc program within its strategic plans. More recently, the College changed its
statements to more specifically identify the students it serves along with research and service
goals to support its teaching-focused mission. Consistent with the College’s strategic review and
the changing environment in the Accounting Program brought on by the launch of the MAcc
program, the accounting faculty has rewritten the Program’s vision, mission, values and strategic
objectives to more accurately reflect the students it serves along with its other stakeholders and
the research and service which support its teaching focused mission.
Strategic Management Planning Process, Outcomes and Plans
The following presents the Program’s strategic objectives, summarizing the challenges and
strengths and reviewing the Program’s progress towards achieving its objectives. A table
summarizing the Program’s strategic management objectives measurements, outcomes and plans
are presented in Appendix A: Strategic Plan Matrix.
Objective 1: Attract and Retain High Quality Students.
The Accounting Undergraduate Program adheres to MCB’s undergraduate admittance
requirements of a 3.00 GPA for automatic admittance to the Accounting Program. Students with
between a 2.99 and 2.75 may be admitted provisionally and are tracked to ensure they are able to
perform at the academic standards required. During fall 2011 the average accounting student
entered the University with a 3.52 high school GPA and an ACT-C score of 24.4. These scores
are slightly higher than fall 2010 of 3.48 and 23.3 respectively.
Over the last five years, the undergraduate posted an average GPA of 3.052. The two-year
average GPA for graduate students was 3.42. Ninety-eight percent were considered to be in
“academic good standing.” Accounting seniors consistently score in the 95th percentile on the
ETS field exam overall and on the accounting section of the exam. The 2011-2012 exam
showed the accounting seniors scoring in the 99th percentile. Although the faculty do not “teach
to the exam,” the students pass the CPA Uniform Exam at rates comparable with nationwide pass
rates for students without an advanced degree. To encourage student to take the exam and to
help offset its cost, the Accounting Program awards students $200 for each section passed within
18 months of graduation. Over the last three years, approximately $24,000 has been awarded.
An increase in enrollment is a positive trend for the Program likely brought on by the strong
opportunities for employment even in this unstable economic environment. Additionally, the
initiation of the MAcc program makes the MCB program more complete in terms of curriculum
and Colorado CPA licensure requirements. Since most of our students are from the region and
all the major Colorado universities are raising tuition, we expect that undergraduate enrollment
will remain stable and the MAcc enrollment to increase, meeting our goal of 30 students by fall
2013. We are, however, committed to keeping our class sizes small, and our strong relations
with the individual students strong.
14
A major threat to attracting high quality students is the spiraling cost of higher education in
Colorado. The Program faculty is well aware of this threat and has moved to raise more
scholarship dollars as detailed in the Financial Strategies section of this report. Although a threat
to enrollment, the faculty also sees this as an opportunity to provide more help to our students
and to get even better acquainted with the current donors and the future donors.
A major push over the next several years will be developing more and more generous sources for
scholarships. Over the previous 4 years, the scholarships awarded had been relatively stable as
shown in Table 3. However, scholarships awarded during the spring for the coming academic
year increased more than 60%. This increase was due in part to funds generated during the Coors
Event but was also due to the increased fundraising efforts of the accounting faculty and our
advisory board. In addition to funds donated specifically for accounting scholarships by
individuals and firms, the accounting faculty awarded this last year approximately $4,000 in
scholarship from funds designated for its discretionary use.
Table 3: Accounting Undergraduate Program Scholarship History
2008-2009
2009-2010
2010-2011
2011-2012
Amounts Given
No. of Scholarships
2012-2013
$ 23,150
$ 22,925
$ 26,840
$ 24,340
$39,335
31
23
29
28
35
Additionally, the accounting program takes part in college-related efforts such as the Finley
Scholarship Program to attract high-achieving incoming freshmen to MCB and Accounting
Program. Additionally, every fall a Finley Scholarship and a matching Accounting Program
funded scholarship are awarded to two seniors who serve as accounting tutors during the
academic year. These scholarships are highly sought after because the students have found that
those serving as tutors usually pass all four parts of the CPA exam on the first try.
For the MAcc Program, the automatic admission requirements are a minimum GMAT score of
500 and an undergraduate GPA of 3.0. The admission process is subject to the approval of the
MAcc program coordinator, the Accounting Program Chair and Deans of MCB and UNC’s
Graduate School. All students must maintain a 3.00 GPA during their graduate career. For the
first year, the average entering GPA was 3.5 with an average GMAT of 508; the second year’s
average GMAT was 495. The first year’s average graduate GPA was a 3.56; the second year’s
average GPA was 3.28. This decrease is a trend that we will watch over the coming year.
However, with no more data than we have after only two years, we prefer to wait until the MAcc
has been in place for several more years before making any judgments or radical changes to the
program based on only two years.
In the MAcc program’s second year, additional scholarships of $19,466 were awarded to
graduate students. These funds were raised at the Coors Event, MCB’s major fund raising event.
This source of funding is expected to continue over the next few years. Also, Ron Reed, MAcc
Coordinator, has requested additional funds for research assistantships from the UNC Graduate
College. Generally, the Graduate College funds one assistantship a year for each graduate
program.
15
Based on the most recent EBI data, accounting students are more than satisfied with a number of
factors that the faculty believes help attract and retain high quality students including Size of
Enrollments for Required and Major Courses, Student Organizations and Extracurricular
Activities, and Characteristics of Fellow Classmates. Enrollment and Student Organizations
ratings are slightly higher than the previous year, and the accounting students’ rating are among
the highest, if not the highest, in the MCB and in all cases are higher than the comparative
institutional groups.
Objective 2: Enhance the Quality and Currency of our Curriculum, Thus Allowing Students
to Pursue a Wide Variety of Accounting Careers or Enter Graduate School
Keeping pace with the changing business, accounting, and technological environment is a real
challenge. Every area in accounting has seen an explosion in information and standards over the
last five years. Additionally Colorado’s State Board of Accountancy recently introduced new
requirements for state CPA licensure. Additionally, the Accounting Program’s curriculum must
work within Colorado’s rule for delivering an undergraduate degree in 120 hours and, as with
most other universities, with limited faculty. The accounting faculty has seen this as an
opportunity to review the Program’s curriculum in order to make it more efficient and effective.
Each year the accounting faculty reviews the entire accounting curriculum. This process starts
during fall semester and is completed to meet the University calendar for catalog changes in the
spring. Based on the information gained from our assurance of learning process, our AAB, our
alumni focus groups, discussions with recruiters and current students, and with the initiation of
the MAcc program, the faculty continually assesses accounting curriculum to maintain its
currency.
At least two faculty review the course syllabus for each course. Suggested changes are then
brought before the entire accounting faculty for discussion concerning the course content and its
fit with the curriculum as a whole. All major course content changes are then approved by the
accounting faculty and then sent to the MCB Curriculum Committee for approval before being
included in the University catalog and in the standard course outlines. Additionally, faculty
meets semi-annually with the AAB to discuss curriculum and areas of faculty and board member
concerns.
Our faculty is very dedicated to curriculum currency, and efforts have focused on two issues:
assuring that the curriculum is current and that the delivery methods and sequencing ensures the
effective and efficient use of the course hours.
More specifically, over the past four years, along with the traditional discussion of undergraduate
curriculum, the faculty has focused on the MAcc program’s curriculum. The effort developed an
efficient, effective, seamless undergraduate-graduate curriculum that supports the Accounting
Program’s mission. To accomplish this, a vast amount of information was gathered including
curriculum from similar and aspirant U.S. programs, the expressed needs of our major recruiters
and the AAB, the demographics of our current and anticipated students, the new Colorado
requirements for CPA licensure, and published research and reports on the needs of the current
and future entry-level professional accountant.
16
Some of the specific outcomes of this curriculum revision process are greater integration of
technology, more emphasis on communication skills and critical thinking, inclusion of IGAAP in
the financial courses, a spring internship, and accounting ethics as a standalone course.
As of fall 2010, a more integrated approach to curriculum development was initiated. Faculty,
through course assessments and content area review, identified weak areas in courses that might
be better supported by more emphasis on similar content in a prerequisite course. For example, a
weak area in Advanced Accounting was leases; therefore, in Intermediate II more emphasis is
placed on leases from the perspective of the lessee and the lessor simultaneously. After
discussing this idea further, the financial faculty is in the process of attempting to structure their
courses so that more time is spent studying a financial transaction from both sides
simultaneously such as with lessees and lessors or sales and purchases. The intent is to make the
delivery of content more efficient and effective. This same integration is being used in the MAcc
program with the graduate communication course. This is discussed more fully in Section VII.
New Degree Programs.
More recently, the faculty has begun to meet in the latter part of the fall semester to review the
formal results of the ETS and the spring Assurance of Learning results. Based on this
information, the faculty have time during the semester break to review their respective course
content and make any necessary changes. The faculty then presents those changes at a faculty
meeting early in the spring semester with follow up on how the previous spring changes affected
the attainment of the respective objectives from any previous semester’s curriculum changes.
Currently, in addition to the 60 hours of Liberal Arts Core (LAC) credits, an accounting student
must complete 30 hours in Business Core credits and 24 hours in accounting and two business
electives. The required accounting courses are
Intermediate I and II
Income Tax I
Accounting Ethics
Auditing I
Cost and Managerial
Accounting Systems
Advanced Accounting
Accounting electives offered include Fraud Examination, Governmental and Institutional
Accounting, and Income Tax II. Before the MAcc began, Auditing II and Accounting Theory
and Research were offered, and accounting students were encouraged to take accounting courses
as business electives. However, with the advent of the MAcc, Audit II and Accounting Theory
and Research have not been offered and much of their curriculum has been incorporated into
other courses at both the undergraduate and graduate level. However, this reduction in the
number of accounting offering no doubt accounts for the decrease in the EBI results for Factor 5:
Breadth of the Curriculum 5.84 in 2011 and 5.47 in 2012. It will be interesting to have the
results of this indicator after the MAcc has been in existence for several years since the breadth
of the curriculum has increased significantly at that level.
A more detailed discussion of the MAcc curriculum is presented in Section VII: New Degree
Programs: Master of Accounting, and the syllabi for all courses are available on our webpage at
http://mcb.unco.edu/departments/Accounting.cfm.
17
Objective 3: Emphasize Career Advising and Placement of Students in Entry Level Positions
in the Accounting Field
MCB has its own dedicated advising center directed by Mary Graves with support staff of one
career counselor and one administrative assistant. Currently, the advising center advises all
freshmen. However, the College advising plan, when the Center is fully staffed, is for a career
counselor to serve incoming freshman, then follow the students through their sophomore year.
Then, during the students’ junior and senior year, they will be advised by the faculty in their
emphasis area.
The MCB Advising Center does an excellent job of advising students in their freshman and
sophomore years. However, the accounting faculty decided that because of our unique program
with its licensure requirements, the MAcc, and the nature of our curriculum, including the formal
spring internship program with the related spring short courses, we would like to continue
advising our accounting students after their freshman year. We met with Mary Graves, and she
agreed this arrangement would be expedient for all involved.
Advising students well is a point of pride for the Accounting Program faculty. Based on the
agreement outlined above, all accounting faculty now formally advise sophomore, junior and
senior students about accounting and business courses before and during semester registration.
This is a large time commitment, and all faculty are updated regular on University and College
requirements by MCB Advising Center’s staff, in order to be as efficient as possible.
As students are admitted to the Accounting Program, they may choose a particular advisor, or
they may be randomly assigned to an accounting faculty advisor. Traditionally, the faculty do
much more than advise as to class schedules. Students are often in faculty offices gathering
information on accounting careers, job placement, international experiences, CPA exam
requirements, and CPA licensure.
Additionally, beginning in spring 2012, the Program conducted a “highly encouraged” group
advising session in order to advise students of upcoming changes in the Program and in the
profession. Two sessions were conducted on different nights to accommodate as many students
as possible. Approximately 85% of the accounting students attended and all faculty attended at
least one session, and most were involved in the presentation. Afterwards the students evaluated
the sessions, and the responses were very positive. Additionally, faculty were pleased with the
sessions. Therefore, this advising session will become a part of our advising process.
Accounting students’ satisfaction with their advising experience is consistently at the top of the
College and is also above EBI’s Carnegie Class and our Select Six. During 2011-2012,
graduating accounting majors rated the accounting advisors at 5.66 on Advisor on the EBI UG
Student Exit Survey. This year’s rating was slightly higher than the previous year, hopefully
because of the process changes made.
The last several years have provided a challenging job placement market. Our accounting
students have done very well in the job market. As reported earlier, our records indicate that
18
81% of the students who graduated in the 2011-2012 academic year either have jobs or have
been accepted to graduate school. The vast majority of these are working in the accounting field.
During fall 2011, 23 companies recruited our students through the UNC Career Services,
including two of the Big Four accounting firms along with regional and local accounting firms,
corporations and government agencies. Over 235 interviews were conducted on campus with
others conducted off campus. Additionally, smaller firms and businesses contact individual
faculty to announce job openings. These opening are sent to career services, to students, and are
posted on the Jobs Board in the accounting office. Meet the Firms, sponsored by Beta Alpha Psi,
consistently draws a large group of employers and students every fall. In fall 2011, more than 29
local, regional and national employers were represented and more than 80 junior and seniors
attended. Recruiter attendance has steadily increased over the last four years.
Student satisfaction with placement is high: EBI factor Placement rates 5.86 for the current
reporting year. The rating is significantly higher than any other emphases in the MCB and higher
than our Select 6, the Carnegie Group or all those taking the survey.
Objective 4: Enhance the Strength of Our Accounting Faulty by Hiring and Retaining
Faculty Dedicated to Honorably Serving Students and the Accounting Profession through
Teaching, Research and Service.
The Accounting Program has maintained faculty depth through strong support from former
Interim Dean Tim Jares, Dean Don Gudmundson, former Provost Abe Harraf and Interim
Provost Robbyn Wacker. Hiring and retaining qualified faculty is always a challenge with the
shortage of qualified candidates and the cuts in the State’s budget to higher education.
Additionally with the increasing number of students and the MAcc program, the time faculty
have to spend on research is somewhat diminished. However, with the hiring of the new tax
faculty, we should be fully staffed and thus able to ensure that the number of classes and the
number of preparation are manageable. Additionally, the support of the College through its
foundation funds remains strong.
Four faculty have been hired for the Accounting Program since 2007, increasing the number of
full-time faculty by one. Pat Seaton was hired as tenured-tract faculty, replacing retiring Teri
Gutierrez. Bill Wilcox was hired in a new tenure-track position. Janel Greiman replaced Lori
Milam. Brian Cathcart has been hired for the coming year to replace Christina Ritsema who
replaced Beth Parish. Karen Turner was promoted to associate professor and tenured in 2010.
Dr. Pat Seaton and Dr. Bill Wilcox are eligible for promotion and tenure during 2013.
MCB’s Policy governing Academic and Professional Qualifications is presented in Appendix B:
MCB Academic and Professional Qualification Policy. All current faculty are academically or
professionally qualified according to AACSB standards. Faculty qualifications and teaching
loads are presented in Appendix C.
Other faculty position changes include the Masters of Tax term position being upgraded to a
tenure-track position and one new tenure-track position approved for fall 2012. In order to
determine the specialty area needed to ensure program professional depth, the faculty reviewed
19
the current and future curriculum in light of the faculty coverage. Based on this strategic
analysis, the faculty decided that the Accounting Program needs an academically qualified Ph.D.
with expertise in tax.
Based on this analysis and the funded positions, three faculty searches were initiated: two tenuretrack—one for a masters of tax (M.T.) and one for a Ph.D. in tax—and one full-time term
position (non-tenure track). Dr. Ron Reed chaired a search committee consisting of two other
members of the Accounting Program, an outside member from the MCB, and an EEOC member.
Two of these searches were successful. Janel Greiman was hired for the tenure-track M.T.
position, and Brian Cathcart was hired for the full-time term position. Unfortunately, though an
offer was made, the tenure-track Ph.D. position was not filled, and the search will continue
during the coming year.
The accounting faculty continue to maintained profession depth through research productivity
and faculty development. Over the last five years, the faculty have published 26 peer reviewed
journal articles (PRJ) in a wide variety of journals. Following the Program’s mission, the
majority of all accounting faculty intellectual contributions are educationally oriented (55%)
with contribution to practice (22%) and disciple-based (22%) research articles making up the
other portions. This is a 44% increase over our 2006 - 2007 AACSB reporting period.
Additionally, the faculty are active in presenting their research at conferences both nationally and
regionally. In all, 54 papers were presented over the last five years, with 46 other activities
including papers written for professional organizations such as NASBA, a textbook and textbook
support materials, research grants, working papers, and CPE seminars. Additionally, seven
current faculty maintain their CPA certification or have applied for Colorado certificate.
Non-accounting faculty teaching in the MAcc only are all AQ and add significantly to the
referred articles and presentation. These faculty have a total of 19 PRJs and 46 presentations and
16 other activities.
MCB offers several incentives to encourage research. For example, our last two tenure-track
hires, Drs. Seaton and Wilcox, were awarded summer research grants of $3,000 a year for two
years. Additionally, foundation awards are made for publications: $1,200 for a publication in a
Program’s Top Twenty Journal, $600 for publications in journals that meet the College criteria
of double-blind reviewed with an acceptance rate of 40% or less as reported in Cabell’s or those
accepted by the Program. For a listing of all undergraduate and graduate faculty research
activities and a listing of journals, along with additional faculty information, please see
Appendix C: Faculty Qualifications.
Full-time tenured and tenure-track faculty receive funding to support professional development
activities. All new faculty receive $2,000 of MCB foundation funds, and in FYE 2007, each
accounting faculty received $1,000 of externally donated funds. These funds may be used for
any professional development activities, including technology, subscriptions, membership fees,
continuing professional education, and travel. Since 2007, the accounting faculty has received
over $40,000 in financial support, awards, and recognition from the College. The MCB
Handbook describes activities eligible for College foundation funding. Additionally, each year
20
faculty are allocated state travel dollars and accounting program foundation funds based on
availability.
Although staying current and still having time for students and research, the EBI results suggest
that we are meeting the challenge. For example, accounting students indicated for Major
Courses: Quality of Faculty and Instruction, accounting students indicated a 4.92 which is the
second highest in the MCB and higher than our external comparison groups. However, student
assessment decreased significantly in the most current year. A more thorough analysis of the
issue will be undertaken during the coming semester.
For Major Faculty Responsiveness, the students rate the faculty at 6.02. Additionally according
to the EBI faculty survey, the faculty seems satisfied in the areas of faculty support (5.61);
salary, promotion and tenure (5.41); and overall program effectiveness (5.52). These ratings
were the highest among MCB programs and above our comparison groups and somewhat
surprising given that faculty have not had raises in three years.
Objective 5: Professional Relationships and Service
The Department of the Treasury’s ACAP report called for a closer alliance between academia
and the accounting profession. Strategically, the faculty considers our long-standing alliance
with the professional community a defining aspect of our Accounting Program. These
relationships help build our reputation and our development abilities.
The service opportunities are, of course, overwhelming. Internal and external committees and
organizations with volunteer positions abound. However, again, because of class and research
requirements, time is a factor because often these volunteer opportunities include heavy
responsibilities. Nevertheless, these service opportunities are an essential part of what
distinguishes UNC’s Accounting Program from our competitors and are, therefore, highly valued
and rewarded.
Tenured and tenure-track faculty must serve on a University and College committee. Also,
accounting faculty serve on various Program committees such as curriculum, scholarship and
search. The Accounting Program also sponsors a very active student organization (PAA/BAP),
with Allen McConnell as faculty sponsor.
Additionally, service to the academic community is important for several reasons.
Academically-focused service helps keep the faculty theoretically current in the classroom.
Several faculty serve as reviewers for professional journals, and most are members of at least one
academic organization such as AAA and AIS Educators.
The Accounting faculty are required to be active in state and national professional organizations.
For example, Allen McConnell serves on the CSCPA’s Education Committee, Careers
Committee, and its Leadership Council; and Ron Reed serves on the CSCPA Education
Committee and has served as FEI’s Denver chapter president. Karen Turner serves on the
Colorado State Board of Accountancy and the Board of Directors of the National Association of
State Boards of Accountancy (NASBA). Additionally, faculty have offered several CPE
courses for professional organizations in the region. More specific information about the
21
faculty’s activities can be found in the curriculum vitae presented in Appendix D: Faculty
Curriculum Vitae.
Emphasis is placed on service for several reasons. For example, because it requires extensive
networking with working accountants, including recruiters, we have a ready source of
information about the most current educational needs in the profession such as technology and
the extent of required IFRS education. Additionally, this interaction often involves discussion of
applied research opportunities. This interaction also allows for numerous opportunities for the
Program’s students such as Meet the Firms recruiting night, speakers for the Professional
Accounting Association and Beta Alpha Psi, and job opportunities in the region and nationally.
VI. Financial Strategies
Generally, the Accounting Program has two major financial needs. The more important is
student scholarships, and the other is faculty recruitment and development.
Generally student funding comes from three sources: the University, the College and the
Accounting Program. Over the last five years the average funds contributed by each are
$202,126, $113,351, and $162,172 respectively. Over this same time, these amounts have been
relatively stable. However, because of the recent funding shortages from the State to the
University and the resulting tuition increases, efforts have been stepped up by the College and
the Accounting Program to fund more and larger scholarships. As mentioned before, a
subcommittee made up of AAB members and Ron Reed have begun addressing this need
through several fund raising projects such as the annual golf event which raised approximately
$9000 this year, up from approximately $3,500 the year before. Privately donated funds
available to fund student organizations amounted to $4,345.
Other scholarship funding was presented in Table 3 above (page 15).
Until spring 2010, funding for undergraduate scholarships was the focus. However, with the
initiation of the MAcc program, more scholarship funding is needed to attract and retain these
students. We have found that competition for graduate students is largely dependent of
scholarships granted before admitted students will commit to enrolling in the graduate program.
Fortunately, beginning in 2010, the MCB began its UNC Monfort College of Business All Star
Celebration, an annual event held at Coors Field designed to raise funds for scholarships. The
event is an invitation event largely attended by alumni and other supporters of the MCB. It is
generously supported by Richard Monfort whose family endowed the MCB with $10.5 million
ten years ago through the Monfort Family Foundation. Mr. Monfort is also owner of the
Colorado Rockies whose home field is Coors Field.
In 2010, the event raised approximately $100,000. These monies were earmarked for
scholarship, with 15% being awarded to MAcc students. The 2011 event raised approximately
$115,000 with the same 15% being awarded to MAcc students. The accounting undergraduate
students will also share in these funds as part of the undergraduate student body. Additionally,
the UNC Graduate School awards a graduate research assistantship for each graduate program.
The graduate assistant will be assigned on a competitive basis to accounting graduate faculty to
assist with academic research.
22
The second major financial need is faculty recruitment and development. Even with the cut in
state funding and many cost reductions, the University has authorized the search and hire of a
new tenure-track faculty for the Accounting Program.
For faculty development, the Accounting Program is fortunate to have several sources of funding
available. For graduate faculty, funds are available through SPARC to offset the cost of
presentation travel, with additional funds available through the Graduate School.
A third source is the MCB, and its support for faculty development remains strong. Since 2007,
the accounting faculty has received approximately $37,300 in financial support, awards, and
recognition from the College foundation funds. Much of this funding is based on the foundation
awards discussed previously. This amount is a 12% increase over the previous five years.
Another source of funding is from private donations to the Accounting Program designated for
use as the faculty sees fit. Over the last five years, approximately $39,200 has been donated.
Faculty have used these monies to fund research, employer recruiting events such as Meet the
Firms and lunches with all recruiters that interview students through the UNC Career Service
Office. Until this last year, these donations funded our students’ participation in Deloitte’s Tax
Competition and Beta Alpha Psi conferences. Approximately $13,000 of these funds designated
for faculty use have been awarded as scholarships.
The most ambitious funding raising effort in the last five years has been the Allen McConnell
professorship announced at the MCB 40th Anniversary Party held in Denver in 2009. Currently,
$547, 231 has been pledged with approximately $311,265 received thus far. Former students
created this professorship to recognize the countless contributions Allen McConnell has made
over his 40-plus years of service to UNC, MCB and the Accounting and CIS Programs as a
faculty member and often times chair of the Department. The professorship will be used to
attract and retain an outstanding accounting scholar and teacher who is as dedicated to the
students and the profession as is Professor McConnell. Complete funding of this chair is a
priority for the accounting faculty, the AAB and the MCB development committee over the next
year.
VII. New Degree Programs: Master of Accounting (MAcc)
Developing the MAcc program over the last several years has posed quite a time-consuming
challenge. A major challenge was overcoming the undergraduate tradition that had defined the
MCB over the last twenty years. However, when faced with the requirements of Colorado’s
CPA licensure requirements and the changing academic environment, the MCB faculty agreed
that the graduate program was an opportunity to embrace change.
Our first class of eight students has become sixteen for the 2011-2012 academic year. The goal
is to have an annual program of about thirty students, and we expect to achieve that goal during
the 2013-2014 academic year.
23
Development
During our prior 2006 – 2007 AACSB visit, the accounting accreditation team raised the obvious
question as to why the MCB didn’t have a master’s degree in accounting and if were there plans
to develop one. At the time, the accounting faculty was monitoring market needs as well as the
movements at the State Board level concerning possible new education requirements. In 2009,
the State Legislature passed a new law requiring CPA licensure applicants to have 150 hours of
education by July 1, 2015. The legislature charged the Colorado State Board of Accountancy
with making the rules governing the required coursework for these applicants. Even before this
legislative change, the major Colorado accounting firms were moving towards hiring only
accounting graduates with 150 hours because other states wouldn’t let Colorado CPAs who did
not meet the education requirements practice in their states. Therefore, local firms could not
compete for work outside of the state.
In 2008, the faculty, strongly believing the change was eminent, made a strategic decision to
initiate the development of a master of accounting degree. In 2009-10, the Accounting faculty
gathered market data on a MAcc program and developed the degree program following the
processes of the University and the Monfort College of Business. In late March 2010, the
University of Northern Colorado’s Board of Trustees approved the MAcc degree, and the
Program began admitting our first students for fall 2010 classes.
Current Master of Accounting Degree
The Master of Accounting degree (MAcc) is designed to enhance the student’s applied
accounting research skills, communication skills, problem-solving capability, and other skills
and knowledge required to be a successful professional accountant in public accounting,
business, or government. The program is designed for students who desire to enter public or
private accounting with plans to sit for the CPA exam. These students also want to be more
competitive for higher level management positions as a result of the value added by a graduate
degree. Additionally, completion of this program will satisfy Colorado’s and most other state’s
150-hour requirement for licensing as a CPA.
The overall objectives for the program are to:
 Expand students’ knowledge base and understanding of business in order to better prepare
them for an entry-level position in accounting and industry,
 Prepare students for a successful career in accounting including more career opportunities
and quicker advancement,
 Adequately prepare them to pass the CPA Exam,
 Grant them the advanced graduate degree upon completing the program, and
 Give them the opportunity to become substantially equivalent in educational requirements
with other states in order to make them more mobile with transferring their CPA license and
practice capabilities.
24
Requirements to Complete a Master of Accounting (MAcc) Degree
The MAcc degree would require that students complete a comprehensive examination after
completing the following courses of 30 credit hours:
 BACS 500 Information Technology for Accounting Controls & Information Security (3)
 BAAC 521 Contemporary Issues in Financial Reporting Topics (3)
 BAAC 525 Contemporary Issues in Auditing Topics (3)
 BAAC 528 Contemporary Issues in Accounting Information Systems (3)
 BAAC 529 Contemporary Issues in Tax (3)
 BAAC 524 Professional Accounting Research and Communications (3)
 BAFN 532 Business Law (3)
 BAFN 670 Advanced Financial Management (3)
Elective Graduate Management or Marketing course
 BAMG 554 Managing and Developing People (3) or
 BAMK 690 Marketing Management (3)
Required accounting elective: must take one of these courses:
 BAAC 523 Cost and Managerial Accounting II (3) (dual numbered with BAAC 423)
 BAAC 527 Gov’t & Institutional Accounting (3) (dual numbered with BAAC 427)
 BAAC 592 Professional Accounting Internship (3) or
 BAAC 622 Independent Research Directed Studies (3)
Admission Requirements
The MAcc program is mainly designed for continuing accounting undergraduate students
wanting to obtain more accounting knowledge and skills. However, because of the increasing
number of students without accounting and even business degrees, requirements for these
students were also developed. Below is a description of the admissions for various candidates:
Undergraduate Accounting Majors
Admission into the MAcc program can be obtained in two methods, but both require the student
to apply to the UNC Graduate School and be admitted into the MAcc Program:
 Method 1—Applicants with an undergraduate degree in accounting:
Apply to the UNC Graduate School. The primary eligibility criteria for admission to the
Monfort College of Business MAcc Program are previous academic achievement (GPA >
3.00/4.00) and performance on the Graduate Management Admission Test (GMAT), with a
minimum score of 500.
 Method 2—Applicants in the process of a UNC undergraduate in accounting: If a
senior with at least a 3.0, the applicant may take nine hours of 500 level courses. If the
applicant receives a B or higher in those nine hours, he or she may apply for admission and
will be considered based on his or her performance in those courses. While completing the
nine hours, the student will apply for the graduate program.
25
Other Business Majors
A non-accounting, business undergraduate major needs to take 18 hours of undergraduate
accounting courses to be eligible for admission: two intermediate financial courses,
cost/managerial accounting, auditing, tax, and accounting information systems. After
completing the undergraduate accounting courses, the student may apply using Method 1 outline
above.
Non-Business Majors
A non-business major will need to complete the above courses for non-accountants, and Business
Finance, Legal Environment of Business, Business Statistics, Management of Organization,
Marketing Principles, and Information Systems or equivalent business courses. After completing
the undergraduate accounting and business courses, the student may apply using Method 1
outline above.
The admission process into the MAcc program in the Monfort College of Business at the
University of Northern Colorado is subject to the approval of the Coordinator of the MAcc
program in consultation with the Chair of the Department of Accounting and Computer
Information systems and the Dean of the Monfort College of Business and the Dean of the
Graduate School, as well as meeting minimum admissions criteria.
The number of students admitted to the program and the grade point average and GMAT score
required for admission may vary from semester to semester depending on program capacity and
qualifications of the pool of qualified applicants. The Coordinator may curtail admission, adjust
requirements, and limit enrollment in the program because of space or budget restrictions.
MAcc Assurance of Learning
Assurance of Learning was included from the very beginnings in the MAcc degree plans. Since
then, a more detailed plan has been implemented and is discussed in Section VIII: Accounting
Program’s Assurance of Learning Process beginning on page 35.
Our First Year 2010 – 2011
Our MAcc program was approved in late March 2010. We were able to promote our program
and had eight students enroll for our first year of the program. At the end of the summer term,
2011, five students graduated. The course work outlined above was offered.
The majority of the students chose BAAC 592- Professional Accounting Internship as their
electives. Each of these students received offers from the firms for which they interned. Two
students chose BAAC 622 - Independent Research Directed Studies. One of these students began
developing a continuing case for use in the Accounting Program’s undergraduate courses. This
case is set to be tested in BAAC 320 – Intermediate I fall 2012 with other modules being
developed by a current graduate student. Another student, working with two accounting faculty,
conducted research on the feasibility of solar power for home use. This paper was accepted for
presentation at the University’s Student Research Forum.
26
Our Second Year 2011 – 2012
In our second year (2011-12), we admitted twelve new students, making the total enrollment of
15 students, approximately doubling the first year’s enrollment. The increase in enrollment is
expected to continue because of the increasing education requirements for licensure and the good
prospects for accounting jobs even in this challenging environment.
Several changes were made based on what we learned in our initial year, one in the internship
program and one in the communications course.
BAAC 592 Professional Accounting Internship
Based on input from the students and the internship employers, the spring internship program has
been moved back into the undergraduate program. Although the recruiting firms like the spring
internship program, the workplace trend is to offer these spring internships in the students’ senior
year. Then if the internship is successful, the firms make job offers with start dates the fall
following graduate school.
Information from both students and recruiters indicate that the spring internship are a much
better experience than the summer internships because the majority of firms are using the
students to help complete audits and tax returns rather than keeping them busy during the
summer months which are some of the slowest in the profession. Additionally, input from the
graduate students indicated that taking nine graduate hours during the shorter time frame was
extremely difficult, and the firms prefer students in their senior year who are planning to attend
graduate school.
BAAC 524 Professional Accounting Research and Communications
Increasing the students’ communication and research skills and their ethical awareness is a high
priority for the program. Originally, a single course (BAAC 624) was designed to cover these
topics and ethics at the graduate level. However, what the faculty found was that the research
and technological skills had been introduced at the undergraduate level and could be honed in
courses such as the graduate tax, financial, and AIS courses. Also, in part due to the State Board
requirement for a three-hour accounting ethics course, a required undergraduate course (BAAC
424) was developed. Therefore, the original course was restructured to include only accounting
communication.
This course now is being offered in one-hour increments which are coordinated with the graduate
courses being taught during a given semester. For example, in the fall, BAAC 529 (Tax Issues)
and BACS 500 (Information Technology for Accounting Controls and Information Security) are
offered. The BAAC 524 course instructs students on the rhetorical methods that are applicable
to communications in these courses.
VIII. Accounting Program’s Assurance of Learning Process
The accounting program assurance of learning (AOL) program continues development since our
last maintenance of accreditation visit. We began offering a Masters in Accounting, so a portion
of the AOL processes were focused on developing and testing appropriate measures and methods
for that new degree program. Though in a constant state of change, we are using the results of
27
these AOL processes to evaluate our programs and fine tune the AOL processes to ensure a
sustainable process of continuous improvement. This section provides first a process overview
and then specifics for the undergraduate and graduate programs in the department.
Process Overview
Accounting program AOL processes are an extension and operationalization of our strategic
planning results. In particular, we start with the program’s Mission, Vision and Values and from
these foundations we take the following steps:
 Evaluate, then adjust the program learning goals and objectives as necessary.
 Identify the best assessment processes for each learning objective.
 Select the appropriate venues and assessment method(s).
 Test and implement data gathering.
 Summarize data and discuss implications.
 Evaluate assessment findings.
 Revise program components and/or course objectives.
 Revise assessment processes, venues, and method(s).
The Accounting Program has three levels of faculty-driven committees responsible for assurance
of learning and curriculum design activities. These permanent committees are:
 Assurance of Learning Committee
 Content area curriculum committees (Financial, Tax, Auditing and Cost)
 Accounting Program Curriculum Committee
The Assurance of Learning committee is responsible for coordinating AOL assessment and
keeping records of all assessment activities. Each content area within the Program has a facultyrun curriculum committee made up of faculty teaching the course(s). These committees are
responsible for the design of discipline-specific courses within the program and AOL direct
assessment measures.
All Accounting Program faculty are members of the Accounting Program’s Curriculum
Committee. This latter group is responsible for overseeing coordination between the content
areas, final review of the AOL assessment measures and results, and the design of the accounting
curriculum. Figure 1 presents an overview of the Accounting Program’s general assessment
process.
Significant evaluations and adjustments of the process and its elements, including learning goals
and objectives, are accomplished at Program retreats. Our most recent retreat was held in
December 2011. We revisit these items whenever adjustments to our Mission, Vision and
Values are made, or bi-annually, whichever is sooner.
Undergraduate Assurance of Learning
Development
The Accounting Program first developed its unique set of undergraduate learning goals and
objectives for the undergraduate program in 2006. Since that time, it has continued to evaluate
that relevance of those goals on an annual basis. Over the last six years, while the goals have
remained constant, the objectives have been simplified and made more specific. For example,
28
the 2006 goals had six goals and eleven learning objectives. Currently, while the programs still
has six learning goals, the number of learning objectives has been simplified to nine. Learning
goals include general business knowledge, effective communication, conceptual and analytical
skills, technology skills, accounting ethics, and a broad understanding of key accounting
concepts. These learning goals and objectives are presented in Table 4.
We include these goals and objectives in UNC’s Undergraduate Catalog every year and in all
accounting course syllabi to bring attention to and to increase awareness of the Program’s goals
and objectives among current and prospective students and faculty.
Figure 1: The MCB Accounting Program’s General Assessment Process
29
Table 4: Accounting Program Learning Goals and Objectives
Accounting Program
Accounting Program Learning Objectives
Learning Goals
1 Demonstrate knowledge of
key concepts in major
business disciplines
2 Demonstrate effective
communication skills
Students will score at the 80th percentile or higher on each section of
the ETS Major Field Test.
Students will demonstrate competency in preparing and delivering
professional quality presentations on various accounting topics.
Students will demonstrate competency in preparing professional
accounting documents.
Students will analyze accounting data/information to identify key
3 Demonstrate conceptual and
accounting issues, generate and evaluate appropriate alternatives, and
analytical skills
propose feasible accounting alternatives at a competent level.
4 Demonstrate technology
skills
Students will demonstrate competence in business software packages
to solve accounting problems.
Students will demonstrate competency in the use of professional
accounting software such as ACS, ACL, RIA's Checkpoint and a
general ledger package.
Students will demonstrate competency on course-embedded ethics
and social responsibility assessments.
5 Demonstrate knowledge of
accounting ethics concepts
Students will competently identify the ethical issues or problems in
an accounting case based on the AICPA's Code of Professional
Conduct and the Colorado State Board of Accountancy's Rules of
Professional Conduct, analyze the consequences for various
stakeholders and develop an acceptable resolution.
6 Demonstrate knowledge of
key accounting concepts
Students will demonstrate competency on test questions specifically
tied to individual course objectives (as outlined on course syllabi).
Implementation
Since AoL’s inception, Objective 1 (Business Knowledge) has been assessed in the MCB’s
senior capstone course BMGT 456 (Strategic Management) using the Educational Testing
Service’s (ETS) Major Field Test. Assessment of Objectives 2 (Communications), 3 (Analytical
Skills), and 5 (Ethics) took place annually in BAAC 420 (Accounting Theory) until the graduate
program began in 2011. These objectives are now assessed in BAAC 424 (Accounting Ethics)
beginning in the spring 2012. The assessment of Objective 4 (Technology) is spread over
several courses based on the content of those courses. Assessment of Objective 6 (Accounting
Knowledge) has taken place annually in all content areas of accounting including financial, tax,
audit, and cost with specified questions on either chapter or final exams. The implementation
schedule which also includes the assessment assignments and assessments tools is presented in
Appendix E: Undergraduate Assurance of Learning.
30
Assessment Results
The majority of the objectives are assessed in the spring with the exception of Objective 4
(Technology) which is assessed in the fall and Objective 1 (Business Knowledge) which is
assessed every semester. For the more subjective assessments of Objectives 2, 3, and 5, the
faculty developed rubrics to assess the student’s written and oral communications skills and
analytical skills, along with their knowledge of ethical issues. For Objective 4, technology, the
faculty developed assessment projects. As indicated above, Objective 6 assessment is
accomplished using objective type questions either in chapter exams or in final exams. For
examples of the assessment instruments, please see Appendix E. Table 5 presents the results of
our assessments by learning goals for the last five years.
Percentile measures are used where scores are externally benchmarked (ETS). The MCB
computer proficiency exams are required through prerequisites and have minimum passing score
of 80%. Where we use rubrics, acceptable levels of performance are tailored to the task, but
predefined. For subject area exams, we used an average of 75% to coincide with the CPA exam’s
passing score. Assessment rubrics and the evaluation processes for the technical accounting
software use are currently in development. For some software (RIA), a series of test questions
were piloted spring 2012. If this pilot test is successful, we are considering using test questions
as the means of assessment as that approach has proven much less cumbersome.
Program goals in general business knowledge, general ethics concepts, and oral presentations on
accounting topics have been met. Although the data are not entirely complete, goals in financial
and cost accounting subject areas are being met as well. Evaluation instruments have gone
through at least one round of revision tied to adjustments in course learning objectives and
changes in content such as with the inclusion of IFRS, so comparability across time may have
been reduced. The benefit of this process is to gain confidence in the instrument being used and
that we are measuring learning fairly.
We are concerned about the results for written communication, critical thinking and subject
results in tax, systems and audit. Turnover among instructors as well as differences in course
focus have potentially contributed to the varied results. The BAAC 420, Research and Theory,
has been replaced in the curriculum with BAAC 424, Accounting Ethics. This transition included
a new instructor during 201-2012 academic year, with much less emphasis on the critical
thinking and communications elements of the course. Also, our primary tax instructor has only
recently returned to academe, and the assessment instrument used in that course needed revision.
Evaluation of current issues in systems and audit are underway.
31
Table 5: Accounting Program Undergraduate Assessment Results - Fall 2007 through Spring 2012
AY Results
Learning Goal
Demonstrate knowledge
of key concepts in major
business disciplines
Demonstrate effective
communication skills
Demonstrate conceptual
and analytical skills
Learning Objective
Venue
Quantitative
Objective
Students will score at the 80t h percentile or higher on each section of
the ETS Major Field Test.
BAMG 456
80th Percentile
99th
90th
95th
Students will demonstrate competency in preparing and delivering
professional quality presentations on various accounting topics.
BAAC 424
80% competent
81%
56%
83%
Closing the Loop Activities
11-12 10-11 09-10 08-09 07-08
95th
95th
Program Changes
No action deemed necessary (Test was
revised in 2010-11 compromising
comparability. Changed back in 2011-2012)
Moved from Theory to Ethics
Action Taken/Proposed
Continue monitoring
Continue monitoring
Recommend and advocate for MCB Core
Business Communications in keeping with
coming CPA licensing requirements. Develop
adaptible writing rubric for courses.
Students will demonstrate competency in preparing professional
accounting documents.
BAAC 424
80% competent
44%
61%
82%
59%
With phaseout of undergraudate Theory,
emphasis on writing was reduced.
Students will analyze accounting data/information to identify key
accounting issues, generate and evaluate appropriate alternatives, and
propose feasible accounting alternatives at a competent level.
BAAC 424
80% competent
34%
36%
88%
55%
Use decision model in more accounting core
With phaseout of undergraduate Research and courses with emphasis on the process elements
Communications, emphasis on analytical skills including identifying relevant facts and
was reduced.
available alternatives.
Students will demonstrate competence in business software packages
BAAC 323/328
to solve accounting problems.
80% competent
Excel
52%
Excel skills often mentioned by employers as
critical. Need to build in rubric grading for
these projects, so conversion to rubric
assessment is facilitated.
Student will demonstrate competence in the use of professional
accounting software such as Codification, ACL, RIA's Checkpoint
and a general ledger package.
Varied
80% of students
RIA
61%
RIA test questions in place. Test questions need
Rubrics are difficult to apply across a spectrum developed for other software uses. Build
of assignments and settings.
software use into the course objectives.
Students will demonstrate competence on course-embedded ethics
and social responsibility assessments.
BAMK 300
Score 75%
78%
Demonstrate technology
skills
Demonstrate knowledge
of accounting ethics
concepts
Students will competently identify the ethical issues or problems in an
accounting case based on the AICPA's Code of Professional
Conduct and the Colorado State Board of Accountancy's Rules of
Professional Conduct , analyze the consequences for various
stakeholders and develop an acceptable resolution.
BAAC 424
Demonstrate knowledge
of key accounting
concepts
Students will demonstrate competence on test questions specifically
tied to accounting core course objectives (as outlined on course
syllabi).
Program Avg
80%
82%
No action deemed necessary
80% competent
29%
30%
77%
Score 75%
77
68
72
Intermediate I
63
78
79
Current year dip in scores
Intermediate II
Advanced
79
90
86
76
45
59
None
None
Combined
77
79
82
80
83
67
84
72
73
61
92
None
Accounting
Systems
68
54
56
46
Audit
78
58
75
66
No action deemed necessary
62
76
Excel rubric now in place. Emphasize Excel skills
in Cost class. Further rubrics/test approaches
under development - access rubric in testing
Fall 2012
Continue to monitor
The assignment needs to be more clearly
associated to the professional ethics setting
where professional standards of conduct would
be the reference source rather than more
general ethics settings (teleology, virtue, and
utilitarian).
Exam questions are continually assessed to ensure
relevance
Financial
Less than goal
Much Less than goal
Cost
Tax
Updat ed 7/16/2012
32
Continue to monitor performance to evaluate
concepts statements emphasis and rearranging
of topics.
Monitor to assess drastic change in scores.
None
Course broadened for 2012
74
Enhance course to focus on internal controls
and system documentation
Closing the Loop
A number of changes in the undergraduate program have been made recently. Some of these
changes were due to outside forces including the implementation of the MAcc and the new
Colorado 150 hours requirement for CPA licensure. Others were shaped by assessment results.
In all cases, however, assessment results were a consideration in making changes.
The results are brought back to the faculty each fall semester, and faculty use those results to
make changes as needed for the next spring semester. These changes are then tested for
effectiveness during or at the end of that spring semester.
For example, early in the assessment process, a test bank of multiple choice questions was
developed by the financial accounting faculty. These questions were used for two assessment
cycles; then based on the results, several changes were made. First, changes were made to the
test bank based on individual question analysis. Second, changes were made to the curriculum
including reordering content in Intermediate I and II such as introducing the chapter on
accounting changes and errors in Intermediate I and following through with the information
throughout that course and Intermediate II. Additionally, based on the assessment results in
Advanced Accounting, the Intermediate I and II faculty began putting more emphasis on both
sides of financial transactions such as bonds receivable and payable and leases receivable and
payable.
In fact, the results have led to a concerted effort by the faculty as a whole to more carefully
schedule course content to compliment course content in other course. For example, the timing
for the presentation of tax deferrals in Intermediate II more closely follows the timing of similar
information in the tax course rather than the presentation order of the intermediate textbook.
Another major curriculum change came about not so much from direct assurance of learning
measures, but more from feedback from students and recruiters. The spring internship is now
being encouraged for senior rather than graduate students. Although this spring the number of
for-credit undergraduate internships was not high, the faculty believes that in the future this will
be the timing of the majority of internship. Additionally, nine hours of accounting courses will
be offered each spring for the six weeks after the students return from their spring internships
enabling the students to retain any financial aid that requires them to complete twelve semester
hours and to stay on track for graduation within the typical four-year cycle.
Although the formal communications course has been scheduled for the graduate program, our
goal is to retain a significance accounting communications emphasis in our undergraduate
program. It is clear from our assessment results in these areas that without specific attention and
course material focused on these areas, our students will not achieve competence in these areas.
We are, therefore, placing specific coverage of critical thinking and effective communications in
the Ethics course reinforced with presentations and written accounting documents required in a
number of other courses in the accounting curriculum and are working within the College to
develop an upper-level business communication course.
33
Graduate Assurance of Learning
Development
Planning for Assurance of Learning process for the Masters of Accounting (MAcc) program
began early in the MAcc’s development. First, the learning goals and objectives were developed
by the accounting faculty (presented in Table 6). Then the assessment implementation schedule
was developed by the Curriculum Committee, and the processes are closely aligned with those of
the undergraduate program.
Table 6: Graduate Accounting Learning Goals and Objectives
MCB MAcc
MCB MAcc
Learning Goals
Learning Objectives
Demonstrate conceptual and
analytical skills.
Students will analyze accounting data/information to identify
key accounting issues, generate and evaluate appropriate
alternatives, and propose feasible accounting alternatives at a
proficient level.
Plan and conduct practiceStudents will demonstrate proficiency in conducting practiceoriented research to
oriented research.
answer/solve accounting issues.
Communicate complex
accounting issues orally and in
writing.
Students will demonstrate proficiency in preparing and
delivering professional quality presentations on various
accounting topics.
Students will demonstrate proficiency in preparing
professional accounting documents.
Appropriately use technology to
gain knowledge of complex
Students will appropriately use the correct technology to solve
accounting information and
complex accounting issues.
apply that knowledge to new
contexts and situations.
Recognize and analyze ethical
issues in accounting and
business practice, and develop a
defensible solution based on
applicable codes of conduct.
Students will proficiently identify the ethical issues or
problems in an accounting case based on codes of professional
conduct, analyze the consequences for various stakeholders
and develop a justifiable resolution.
Learning goals include conceptual and analytical skills, research skills, communication skills,
technology skills, and accounting ethics. Learning objectives bridge the gap between the goals
and what we expect of our students. These include analysis of accounting issues/problems,
practice oriented research, oral and written presentations on accounting topics, use of general and
accounting software, and accounting ethics issues. These goals and objectives are closely aligned
with undergraduate goals and objectives, but emphasize proficiency rather than competence as
our expectation.
34
We include these goals and objectives in course catalogs and course syllabi to bring attention and
to increase awareness of the program’s goals and objectives among current and prospective
students and faculty.
Implementation
The assurance of learning assessment began spring 2011 with graduate students’ oral
presentation skills. The graduate implementation plan which details our quantitative objectives,
the method used to evaluate the learning objective, and the venue is presented in Appendix F:
Graduate Assurance of Learning.
The majority of the preliminary assessments used came from comprehensive written exams
graduate students completed before graduation. The comprehensive exams are administered in
the students’ final semester and are evaluated by a panel of graduate faculty. The faculty have
developed rubrics for assessment purposes. Sample assessment questions and assessment rubrics
are presented in Appendix F.
Assessments are in place for conceptual and analytical thinking, oral and written
communications, and ethics. These have been taken from comprehensive examinations (in 2011)
and a case from BAAC 525 – Contemporary Issues in Auditing (in 2012). In the future, the
faculty is planning an assessment process based on a portfolio of assignments students have
completed over the course of their graduate program. Blackboard, our e-Education platform, is
used to store student work completed during the program. Based on a selection of this class
work, the students will be assessed using faculty-developed rubrics based on the MAcc
Program’s learning goals and objectives.
Assessment Results
For this assessment, we asked members of our program advisory board to attend and provide
feedback regarding the graduate students’ oral communication skills. We had five advisory board
members assist in this task. The results are presented in Figure 2. These results are considered
preliminary as we have a new program and are continuing to adjust our curriculum and our
assessment measures. As a base line, however, we do have concerns that our students fall short
of goals. Table 7 provides a summary of the assessment results.
35
Figure 2: Graduate Oral Communications Skills Assessment
36
Table 7: Accounting Program MAcc Assessment Action Report - Spring 2011 and 2012
Last Updated 7/16/2012
AY Results
Learning Goal
Learning Objective
Quantitative
2011-12 2010-11
Objective
Students will analyze accounting data/information to identify
key accounting issues, generate and evaluate appropriate
alternatives, and propose feasible accounting alternatives at
a proficient level.
80%
Plan and conduct practiceStudents will demonstrate proficiency in conducting practiceoriented research to
oriented research.
answer/solve accounting issues.
80%
Demonstrate conceptual and
analytical skills.
Communicate complex
accounting issues orally and in
writing.
Appropriately use technology to
gain knowledge of complex
accounting information and
apply that knowledge to new
contexts and situations.
Recognize and analyze ethical
issues in accounting and
business practice, and develop
a defensible solution based on
applicable codes of conduct.
Action Report
51%
(n=9)
63%
(n=7)
98%
(n=9)
71%
(n=7)
Students will demonstrate proficiency in preparing and
delivering professional quality presentations on various
accounting topics.
80%
97%
(n=14)
Students will demonstrate proficiency in preparing
professional accounting documents.
80%
51%
(n=9)
Students will appropriately use the correct technology to
solve complex accounting issues.
Major Concerns
Action Taken/Proposed
Measures of
development at any
one point have
students at different
stages of the program.
Small sample sizes thus
far, continue to monitor
the situation. Utilize
student portfolios in
Blackboard.
Rubric in development tax case use in pilot
testing
None - consider asking
Advisory Board
None
members to select an
outstanding presenter
Measures of
Small sample sizes thus
development at any
far, continue to monitor
one point have
the situation. Utilize
students at different
student portfolios in
stages of the program. Blackboard.
Rubrics in development.
Need to develop major
excel project to
emphasize spreadsheet
skills.
80%
Students will proficiently identify the ethical issues or
problems in an accounting case based on codes of
professional conduct, analyze the consequences for various
stakeholders and develop an justifiable resolution.
Meets goal
Does not meet goal
Measures under development
37
80%
51%
(n=9)
57%
(n=7)
Measures of
development at any
one point have
students at different
stages of the program.
Small sample sizes thus
far, continue to monitor
the situation. Utilize
student portfolios in
Blackboard.
Closing the Loop
Curriculum improvements include revisions in our Communications and Research course
(BAAC 624) to integrate the course over all 3 sessions as one credit hour modules with
discussion and assignments coordinated with content in the courses being offered at the same
time. In addition, ethics case analysis preparation and assignments will be emphasized. Process
improvements will include developing the means to assess practice oriented research methods,
and technology use. Each of these are projected to be tested and in place by summer 2013.
Major concerns include the shortfall in conceptual and analytical skills, written communications,
and ethical application. It is expected as a greater proportion of students have completed more of
the Communications and Research modules, these issues will be reduced. The program is in its
early stages, so generalizations from our early adopting students may not be entirely appropriate.
As the program achieves some maturity, assessment measures should achieve better reliability.
Actions proposed for this program need to be discussed and acted upon by the accounting
faculty. Table 7 provides a description of our action plan.
IX. Conclusion
The MCB Accounting Program is committed to excellence in teaching, research and service.
Our students are our top priority, and what is in their best interest guides our every decision. We
are dedicated to providing high-quality students with a high-quality education by continually
enhancing the currency and relevance of a curriculum taught by excellent instructors who are
fully qualified through education and professional involvement. By achieving this goal, our
students are assured of obtaining an entry-level professional position in the field of accounting
and business that leads to a successful and rewarding professional career.
38
Appendix A: Strategic Plan Matrix
39
Strategic Management Review and Plan – Page 1 of 5
Objective
SWOT
Enrollment
Small class sizes (avg.)
2007-2008
200
32
2008-2009
181
32
2009-2010
172
30
2010-2011
203
30
2011-2012
217
30
HS GPA/ACT-C Score (UG)
UNC GPA
GPA/GMAT (G)
UA
3.10
NA
UA
3.16
NA
UA
3.08
NA
3.48/23.3
3.03
3.56/508
3.52/24.4
UA
3.28/495
*ETS scores (percentiles)
Tuition increases
95th
0%
95th
0%
95th
9%
90th
13% UG
99th
3% UG/20% G
$23,150
31
Superior
chapter
$22,925
23
Superior
chapter
$26,840
29
$8,600
Superior
chapter
$24,340
28
$7,000
Superior
chapter
Placed
Placed
Placed
Placed
$39,335
35
$8,400
Superior
chapter
Special funding
for student
competitions
Began
discussion of
defining
diversity
UG scholarships
1: Attract &
Retain High Recipients
Quality Students CPA exam pass incentives
Excellent student organizations
(BAP/PPA)
Deloitte Tax Team
Diversity
Master’s degree (MAcc)
EBI Student
Factors
6 - Enrollment for Required and
Major Courses
7 - Student Organizations &
Extracurricular Activities
9 - Characteristics of Fellow
Classmates
Okay from
MCB, UNC & 8 MAcc students
CCHE
13 MAcc
students
None
Res & Dev
6.67
6.50
6.48
6.21
6.41
6.40
5.66
5.62
5.93
6.09
5.86
5.88
5.99
5.75
5.69
40
2013-2016
Continue efforts to increase enrollments of
high-achieving students concentrated in
MAcc through University 101 presentations
and accounting principle classes.
Keep class sizes small
Increased effort for scholarships and
assistantships
Work with AAB and UNC Development to
increase scholarship dollars
Continue emphasis with mentoring of new
faculty involvement
Increase student involvement in student
organizations
Continue discussions to define diversity in
terms of Accounting Program’s Mission.
Develop diversity plan
Assess student satisfaction and success in the
work place, continued research of benchmark
grad programs
Strategic Management Review and Plan – Page 2 of 5
Objective
SWOT
Currency & Relevance
2007-2008
Annual review
2008-2009
Annual review
Integration of UG and MAcc
2. Quality,
Current
Curriculum
2009-2010
Annual review
2010-2011
Annual review
Stipends
AAB Comm
Comp
Comp
curriculum plan curriculum plan
Integration of content among classes
Theory
Legislation
monitoring
New Colorado Licensing Rules
Dev of MAcc
curriculum
Dev of Ethics
EBI Student
5 - Breadth of Curriculum
Factor
EBI Alum Factors 3 – Knowledge and Skill to Succeed
10 – Effectiveness of Degree in
Developing Abilities
13 – Overall Program Effectiveness
Delivery of
Ethics (UG) &
Comm (G)
G spring
internship
Relevant Professional Experience
6.00
2011-2012
Annual review
Stipends
AAB Comm
Review of G
content areas
Theory Comm
(G)
Monitor success of curriculum integration
through assessment process
Continue development of integrated
curriculum
Develop communication course at the UG
level either within MCB or with the UNC
Communications Department.
UG spring
internship Req’d Concentrate developing UG spring internship
Professional program w/supporting short UG courses.
Experience
5.93
5.79
5.93
5.86
5.80
5.37
4.98
5.32
5.81
5.10
5.51
41
5.84
2013-2016
Continue review and development process
5.47
Monitor results after MAcc in place for
several years.
Strategic Management Review and Plan – Page 3 of 5
Objective
3. Advising &
Placement
SWOT
Uniqueness of Program
Licensing
MAcc
Early Recruitment
2007-2008
Economy
EBI Student
Factors
10 – Placement
11 - Advisor
EBI Alum Factors 2 - Degree provided Access to job
2011-2012
2013-2016
Continue Assessment of Advising Process
Group Advising
Sessions
Close relationship with Employers and
Alumni
Meet the Firm Recruiters
Placement %
2008-2009
2009-2010
2010-2011
Freshmen Advised by MCB Advising Center
Sophomores, Juniors & Seniors Advised by Faculty
88%
6.37
5.61
Recruiter luncheons
Recruiter luncheons
Coors Event
AAB Comm
Meet the Firms, Individual placements, Career Services
Acctg Office
Jobs Board
22
25
27
29
79%
86%
79%
81%
6.19
5.82
5.58
5.86
5.68
5.92
5.49
5.66
5.75
6.02
5.11
42
Continued emphasis on and monitoring of
placement
Concerted effort to keep in contact with alums
and engage them in MCB and the accounting
program by all faculty
Strategic Management Review and Plan – Page 4 of 5
Objective
SWOT
2007-2008
2008-2009
National shortage of faculty
2009-2010
2010-2011
2011-2012
2 Tenure-track Program request Strategic needs
hires
for new position
assessment
Continue seeking strong administrative
support
Decrease in state funding
New position
(Ph.D) &
upgraded
position (M.T.) Continue search for tax Ph.D.
Program growth
4. Faculty
Recruitment &
Retention
Time constraints
National Search
Strong administrative support
National Search
T-T hire (MT) & Continue needs assessment with curriculum
changes
term hire
Dedicated faculty
Faculty mentoring
Research
Formal Faculty Mentoring
Increased Foundation funds
Summer research grants for new T-T hires
Research of
measurement
methods
Foundation Funds
Research Impact
EBI Student
Factors
EBI Faculty
Factors
3 - Quality of Faculty & Instructions –
Major Courses
4 - Major Faculty Responsiveness
2013-2016
Continue to emphasize research and other
intellectual contributions
Increased emphasis on quality research
Continue research of measurement methods
5.58
4.89
5.26
5.35
4.92
6.09
6.09
6.21
6.03
6.02
1 -Faculty Support
5.78
6.09
4.97
5.08
5.61
5% salary increase for fall 2012
4 - Faculty Development
6.02
5.92
5.67
5.94
4.93
Continued support of faculty through
foundation funds
5 - Salary, Promotion and Tenure
5.80
6.53
5.57
5.67
5.41
16 - Overall Program Effectiveness
6.83
6.62
6.48
6.33
5.52
43
Address declining faculty quality perception
Look at reasons for 2012 fall in program
effectiveness scores.
Strategic Management Review and Plan – Page 5 of 5
Objective
SWOT
2007-2008
2008-2009
2009-2010
2010-2011
2011-2012
2013-2016
Foundation of Program
Recruiter luncheons
Placement
5. Professional
Relationships
Faculty Currency
Enhanced Program Reputation
Firm visits
Continue to encourage substantial
involvement in UNV, MCB and external
academic and professional organizations
Academic and Professional memberships and leadership roles
(e.g., CSCPA, CBOA, NASBA, FEI, AIS Educators)
Semiannual alumni get-togethers
Multiple Opportunities
Foundation funds for professional expenses
Time Constraints
44
Appendix B: Monfort College of Business Academic and Professional Qualification Policy
45
FACULTY EVALUATIONS
MCB Academic and Professional Qualification
Standard 10 (AACSB, 2011, p.42): The faculty of the school has, and maintains expertise to accomplish the mission
and to ensure this occurs, the school has clearly defined processes to evaluate individual faculty member’s
contributions to the school’s mission. The school specifies for both academically qualified and professionally
qualified faculty, the required initial qualifications of faculty (original academic preparation and/or professional
experience) as well as requirements for maintaining faculty competence (intellectual contributions, professional
development, or practice). [FACULTY QUALIFICATIONS]
Basis for Judgment:

At least 90 percent of faculty resources are either academically or professionally
qualified. Faculty resources are counted as appropriate to their contributions to the
school, i.e., some faculty members may have full-time assignments with the school
while others may be partial assignments. The aggregate, or total, faculty resources is
the sum of full and partial (based on a measure of percent-of-time devoted to the
school’s mission) assignments. For example, if a school has 12 full-time faculty
members and seven faculty members who are only half-time assignments, the total
faculty resources would equal 15.5.

At least 50 percent of faculty resources are academically qualified.

In the aggregate, the portfolio of current capabilities for all faculty members is
sufficient to support high quality performance of all activities in support of the
school’s mission.
All faculty members are expected to demonstrate activities that maintain the currency and relevance of
their instruction. Faculty members can maintain qualifications through a variety of efforts including
production of intellectual contributions, professional development, and current professional experience.
(AACSB, 2011, p.47). Standard 2 [MISSION APPROPRIATENESS] indicates the portfolio of
intellectual contributions is consistent with the mission of MCB and lead to a maintenance of faculty
intellectual capital. (AACSB 2011 p.19-20)
Criteria for classifying faculty members as academically qualified (AQ) or professionally qualified
(PQ)
Intellectual
Capital
Developme
nt
Academically
Qualified
Professionally
Qualified
Intellectual
Contribution
Sufficiency
(Standard 2)
Intellectual capital
sufficient to conduct
research and to teach
Intellectual capital
sufficient to teach and to
contribute to the other
aspects of the mission
Academic
Preparation
(Standard
10)
Doctoral degree in business
or in areas related to the
field in which they teach
Master’s degree in areas
related to the field in
which they teach
47
46
Intellec
tual
Capital
Mainte
nance
Professional
Experience
(Standard
10)1
Ongoing
Development
(Standard
10)
Encouraged, but not
required
Significant in duration for
the level and content of
courses they teach
Intellectual contributions
(discipline-based
scholarship, contributions
to practice, and/or learning
and pedagogical research)
and/or other development
activities
Continuous development
activities to demonstrate
maintenance in the area in
which they teach; may
include intellectual
contributions
A doctoral degree for academically-qualified faculty and a master’s degree for professionally-qualified faculty represent the typical
academic preparation; however, other avenues are possible.
1
The College will maintain a cadre of appropriately qualified faculty to deliver its programs. Qualified
faculty represents the continuing academic strength of the College, contribute to accreditation and enhance
the reputation of the College with business and academic organizations. To this end, the College has
established policies and expectations that will insure an appropriately qualified faculty. The criteria for
initial designation and maintenance of academic and professional qualifications are summarized in Table 1
above.
Though non-exhaustive, the following list provides the types of activities that can demonstrate maintenance
of academic/professional qualifications:
1.
Intellectual Contributions (AACSB, 2011, p. 22) Generally, intellectual contributions should
meet two tests: 1) Exist in public written form, and 2) Have been subject to scrutiny by
academic peers or practitioners prior to publication.
Examples of outcomes can include, but are not limited to:
 Peer reviewed journal articles (discipline based scholarship, contributions to practice, and/or
learning and pedagogical research);
 Research monographs;
 Scholarly books;
 Chapters in scholarly books;
 Textbooks;
 Proceedings from scholarly meetings;
 Papers presented at academic or professional meetings;
 Faculty research seminars;
 Publications in trade journals;
 Book reviews;
 Published cases with instructional materials;
 Technical reports related to funded research projects;
 Instructional software that is widely used;
 Publicly available materials describing the design and implementation of new curricula or
courses.
2.
Professional development experiences
 Journal editor
 Manuscript reviewer
 CPE courses
 Taking or developing courses for new knowledge
 Conference attendance involving interaction with functional area professionals
 Creating/delivering executive education programs
 Obtaining new or appropriate professional certification
 National and/or international conference discussant and/or chair
48
47
3.
Current experience
 Consulting
 Continuing in an active role of significance in an academic or business enterprise
 Faculty internships
 Developing cases
 Boards of Department Chairperson s
Both AQ and PQ faculty can maintain their status by a combination of activities in all three categories. AQ
faculty activities will typically be weighted more toward the intellectual contributions category and PQ
faculty normally will be more heavily weighted in the development and/or experience categories.
1.
2.
In addition approved publication outlets including the “top 20” list of any MCB discipline,
journals that are double-blind reviewed with a 40% or less acceptance rate (as listed in
Cabell’s) are automatically approved.
Other journals (e.g., editorially reviewed) not currently on the list of approved journals must
be considered by the program faculty. The faculty recommendation must also be approved by
the Department Chairperson and the Dean. For those journals that are cross-disciplinary in
nature, this process should be extended to at least include the other Department Chairpersons
– as their faculty may also publish in these outlets. However, Department Chairpersons of
other than the department making the inclusion decision are included for information
purposes only.
Note: If a journal is not on the current list and does not meet the Cabell criteria noted above,
the initiating faculty member should request consideration of the journal as an approved
journal prior to submission of an article to the publication. Approval of the journal prior to
submission will help depersonalize the approval process and allow faculty to choose whether
to send articles to approved or unapproved outlets. When the faculty review the journal, they
should evaluate the publication to determine if the publication quality equals or exceed the
quality of publications listed in and meeting the Cabell’s criteria. MCB values all scholarly
contributions, but MCB must maintain quality control over those journals that determine our
academic qualifications.
Academic Qualification
Professional activities for faculty seeking to acquire or maintain AQ status shall be consistent with MCB mission
and goals, relevant to the courses to be taught by such faculty member, and keep faculty professionally current in the
topics and curriculum being taught.
The AQ status process is a five year rolling window with annual evaluations to assess progress towards AQ status.
Initial AQ status and subsequent evaluations shall be determined by the respective department chair in collaboration
with the individual seeking AQ status. The evaluations will be conducted each year in the annual review process,
but with the five year window being the compliance period. The evaluations must be signed and approved by the
department chair and faculty member.
Newly hired faculty – AQ status
Newly hired faculty who commence teaching duties in MCB within five years of obtaining their qualified degree
will be considered AQ for 5 years from the date of obtaining the degree. Those faculty members will be evaluated
by the respective departmental chair during the annual evaluation review process based on intellectual/professional
activities in the current year and the past years since hire. The evaluation will also serve to approve and establish
professional activity goals for the forthcoming year.
Process: The initial evaluation will be completed by the Department Chair and the evaluation must be
submitted to the MCB Dean prior to the first date of employment.
49
48
Continuing faculty – AQ status
To maintain AQ status, continuing faculty must comply with the requirements set forth below:
Process: Faculty seeking continued AQ status will be evaluated by the respective departmental chair
during the annual evaluation review process based on professional activities in the prior five years, under
the guidelines set forth below. The evaluation will also serve to approve and establish professional activity
goals for the forthcoming year.
Maintenance (five year period):


AQ Faculty are expected to publish or have accepted at least two refereed journal publications and
have two additional intellectual/professional activities from the list below, during the most recent fiveyear period.
Substitutions for refereed journal articles (i.e., other intellectual contributions, professional
development experiences, and current experience) are permitted with prior written approval of the
Department Chairperson and/or Dean. The quality of substitute activity will be considered and
evaluated by the faculty member’s Department Chairperson and Dean.
Continuing faculty – Department Chairs and other administrators- AQ status
This section applies to faculty who have significant administrative responsibilities. These faculty are in positions
such as Chairpersons, Assistant Deans, and others that are in a pre-approved administrative position for more than
two years.
To maintain AQ status, faculty with significant administrative responsibilities must comply with the requirements
set forth below:
Process: Faculty with significant administrative responsibilities seeking continued AQ status will be
evaluated by the Dean during the annual evaluation review process based on professional activities in the
prior five years, under the guidelines set forth below. The evaluation will also serve to approve and
establish professional activity goals for the forthcoming year.
Maintenance (five year period):

AQ Faculty with significant administrative responsibilities are expected to publish or have accepted
at least one refereed journal publications and have one additional intellectual/professional activity
from the list below, during the most recent five-year period.
Returning faculty – Full-time administrators and Department Chairs and other administrators- AQ status


Full-time administrators returning to faculty positions are also expected to demonstrate maintenance
of academic qualifications with intellectual contributions including at least one juried publication and
one other intellectual/professional activity from the list of other intellectual activity, which is identified
further below, during the first three year period after returning to the faculty position.
AQ Faculty with significant administrative responsibilities returning to faculty positions are also
expected to demonstrate maintenance of academic qualifications with intellectual contributions
including at least one juried publication and one other intellectual/professional activity from the list of
other intellectual activities, which is identified further below, during the first two year period after
returning to the faculty position.
Other Intellectual/Professional Activities
Two of any of the following intellectual contribution activities are expected to be completed over a five
year period in addition to the two refereed journal articles. The list of activities is not exhaustive and has
50
49
flexibility for other activities that faculty are involved in. The other activities need to be pre-approved by
the Department Chairperson.
o
o
o
o
o
o
o
o
o
Intellectual Activities
Publication(s) that exceed two refereed journal publications on the approved department
journal list (discipline based scholarship, contributions to practice, and/or learning and
pedagogical research);
Research monograph, scholarly book, textbook, or white paper for regulatory or professional
organizations;
Chapter in a scholarly book;
Paper published in a non-approved journal;
Presentation/proceeding at an academic or professional meeting;
Published case with instructional materials;
Technical report related to funded research projects;
Published book review.
Other intellectual activities pre-approved by the Department Chairperson. The quality of the
activity will be considered and evaluated by the faculty member’s Department Chairperson.
Recruitment: The College will recruit academically qualified faculty for tenure-track appointments.
Professional Qualification
Professional activities for faculty seeking to acquire or maintain PQ status shall be consistent with MCB
mission and goals, relevant to the courses to be taught by such faculty member, and keep faculty
professionally current in the topics and curriculum being taught. Professional activity and goals may be
tailored to the specialty and expertise of such faculty member and the courses being taught.
Initial PQ status and subsequent evaluations shall be determined by the respective Department Chair in
collaboration with the individual seeking PQ status. All evaluations must be signed and approved by the
Department Chair and faculty member.
Newly hired faculty – PQ status
Newly hired faculty who commence teaching duties in MCB within one year of terminating full-time
professional employment maintain their PQ status for five years of employment in MCB. Faculty who
commence teaching duties in MCB more than one year after terminating full-time professional
employment must meet the Maintenance Guidelines set forth below to attain PQ status.
Process: The initial evaluation must be submitted in writing to the MCB Dean prior to the first
date of employment.
Continuing faculty – PQ status
To retain employment with MCB, PQ faculty must either maintain PQ status under the Maintenance
Guidelines set forth below, or become AQ.
Process: Faculty seeking continued PQ status will be evaluated by the respective Department
Chair at the conclusion of the academic year based on professional activities in the prior five
academic years. The evaluation will also serve to approve and establish professional activity
goals for the forthcoming academic year. The annual evaluation must be submitted in writing to
the MCB Dean at the end of each academic year.
51
50
Maintenance Guidelines:
Continued PQ status is achieved by accumulating at least 10 points in the prior five-year evaluation
period.
1 pt.
1-2
pts.
2 pts.
2 pts.
2 pts.
2 pts.
2-3
pts.
3 pts.
2 pts.
2 pts.
3 pts.
2 pts.
1-4
pts.
Regularly attend professional meetings with other professionals in related field
(other than those required to maintain professional licensure).
Membership on a local, state, regional, national or international professional
organization board or corporate board.
Engaged in developing new and/or revised course curricula and instruction
techniques.
Actively engaged in high level professional consulting activities.
Taking significant professional development courses.
Serving in professional positions related to teaching discipline.
Serving as an officer on a local, state, regional, national or international
professional organization board or corporate board.
Developing significant professional development courses to be taught to
professionals.
Publishing an article(s) in professional, academic, or relevant business related
journals or publications. The publication outlet must be on the MCB lists of
acceptable journals or must be approved by the Department Chair.
Publish a textbook chapter in a related field to be used by business
students/professionals.
Publish a textbook in a related field, to be used by business students/professionals.
Maintain professional licensure.
Other activities documented and pre-approved by the Department Chair and Dean.
Recruitment: The College will recruit professionally qualified faculty for appointments.
Fall 2011/Faculty Affairs /Annual
52
51
Appendix C: Faculty Qualifications
Table 8-1: Faculty Information Summary
Table 8-2: Faculty Qualifications Summary
Table 9-1: Faculty Sufficiency
Table 10-1: Faculty Qualification, Development Activities, and Professional Responsibilities
Table 10-2: Deployment of Qualified Faculty Intellectual Contributions by Type
Table 31-1: Five-Year Intellectual Contributions by Type
Table 31-2: Five-Year Intellectual Contributions by Publication
52
Charmayne Cullom
Professor
Department of Accounting & CIS
1995
Ph.D. Business Administration
University of Arkansas, 1974
Participating Faculty
Academically Qualified
Research (past 5 years):
2 PRJ, 8 OIC
Cris de la Torre
Professor
Department of Finance
2011
Ph.D. Finance
University of Texas-Austin, 1990
Participating Faculty
Academically Qualified
Research (past 5 years):
8 PRJ, 28 OIC
Janel Greiman
Lecturer (full-time)
(Promoted to Assistant Professor, 2012)
Department of Accounting & CIS
2008
M. Tax
University of Denver, 2007
Participating Faculty
Academically Qualified
Research (past 5 years):
2 PRJ, 2 OIC
Deborah Lacey
Lecturer (part-time)
Department of Accounting & CIS
Fall 2011
M.S.T.
University of Texas at Arlington, TX
Teaching Areas: MAcc
CIS
Teaching Areas: MAcc
Finance
Supporting Faculty
Professionally Qualified
53
Teaching Areas: UG & MAcc
Tax
Teaching Areas: UG
Principles II
Milan Larson
Department of Management Chair, 2011
Associate Professor
Department of Management
2011
Ph.D. Org. Behavior & HR Management
University of Nebraska, 2004
Participating Faculty
Academically Qualified
Research (past 5 years):
4 PRJ, 7 OIC
Michael W. Martin
Assistant Professor
Department of Finance
2007
LL.M. Tax
University of Washington, 2006
Participating Faculty
Academically Qualified
Research (past 5 years):
5 PRJ, 19 OIC
Allen W. McConnell
Professor
Department of Accounting & CIS
1976
M.S. Accounting
University of North Dakota, 1966
Participating Faculty
Professionally Qualified
Research (past 5 years):
1 PRJ, 8 OIC
Richard I. Newmark
Professor
Department of Accounting & CIS
2009
Ph.D. Accounting
University of Miami, 1996
Participating Faculty
Academically Qualified
Research (past 5 years):
5 PRJ, 47 OIC
Teaching Areas: MAcc
Human Resources
Teaching Areas: MAcc
Law
54
Teaching Areas: UG & MAcc
Financial, Governmental
Teaching Areas: UG & MAcc
AIS, CIS
Ronald O. Reed
Professor
Department of Accounting & CIS
1994
Ph.D. Accounting
Texas Tech University, 1981
Participating Faculty
Academically Qualified
Research (past 5 years):
5 PRJ, 10 OIC
Christina Ritsema
Lecturer
Department of Accounting & CIS
2010
Ph.D. Accountancy
University of Arkansas, 2001
Participating Faculty
Not Qualified
Research (past 5 years):
3 PRJ, 5 OIC
Lloyd Pat Seaton
Assistant Professor
Department of Accounting & CIS
2009
Ph.D. Business (Accountancy)
University of Nebraska, 1991
Participating Faculty
Academically Qualified
Research (past 5 years):
3 PRJ, 7 OIC
Karen F. Turner
Department Chair, 2010
Associate Professor
Department of Accounting & CIS
2010
Ph.D. Accounting
University of Texas at Arlington, 1995
Participating Faculty
Academically Qualified
Research (past 5 years):
3 PRJ, 14 OIC
55
Teaching Areas: UG & MAcc
Audit
Teaching Areas: UG
Cost, Ethics
Teaching Areas: UG
AIS, Cost
Teaching Areas: UG & MAcc
Financial, Communication
Philip Varley
Lecturer (part-time)
Department of Accounting & CIS
Spring 2012
M.B.A.
Univeristy of Denver
Teaching Areas: UG & MAcc
Special Topics - Corporate Profitability
Supporting Faculty
Professionally Qualified
William Wilcox
Assistant Professor
Department of Accounting & CIS
2009
Ph.D. Accounting
University of Nebraska, 1997
Participating Faculty
Academically Qualified
Research (past 5 years):
4 PRJ, 4 OIC
56
Teaching Areas: UG & MAcc
Financial
Table 8-2: Accounting Faculty Qualifications and Course Assignments
(Summarizes Tables 9-1 & 10-2)
2
Lacey, D.
M.Tax, 1994
2011
10%
S
PQ
1
M.S., 1966
1968
100%
P
PQ
3
McConnell, A.
Grad
UG
1
3
1
1
1: (221)
3: (220, 421, 427/527)
6
1
6
3: (220, 323, 424)
6
2: (221, 328)
2
4
3: (222, 321, 624)
1
1
1: (495/595)
6
3: (220, 320, 521)
P
AQ
3
2
Reed, R.
Ph.D., 1981
1988
100%
P
AQ
3
2
Ritsema, C.2
Ph.D., 2001
2010
100%
P
NQ
3
3
Seaton, L.
Ph.D., 1991
2009
100%
P
AQ
2
3
Turner, K.
Ph.D., 1995
2005
100%
P
AQ
1
Varley, P.
M.B.A., 1987
2012
10%
S
PQ
Wilcox, W.
Ph.D., 1997
2009
100%
P
AQ
3
BAAC:
8/2
7/2
21
(FTE):
85%
77%
100%
100%
100%
100%
P
P
P
P
AQ
AQ
AQ
AQ
1987
2000
2007
2005
3: (220, 325, 529)
3: (221, 301, 425)
100%
Ph.D., 1974
Ph.D., 1990
LL.M., 2006
Ph.D., 2004
1
6
6
2001
Cullom, C.*
de la Torre, C.*
Martin, M.*
Larson, M.*
Grad
4 : (221, 429, 528, BACS 300)
Ph.D., 1996
2
1
UG
7
Newmark, R.
1
Grad
Total Preparations
AQ
UG
Total Courses
Taught
P
Summer
2012
100%
Spring
2012
Participating/
Supporting
2008
Fall
2011
Percent of Time
Dedicated to the
School’s Mission
M.Tax, 2007
Academically/
Professionally
Qualified
Date of First
Appointment to
Department
Greiman, J.
Name
Highest Degree
Earned and Year
Number of Courses Taught
1
1
1
1
2
1
19
3
3
1
1
1
1
1
49
1
1
1
1
1: (BACS 500)
1: (BAFN 670)
1: (BAFN 532)
1: (BAMG 554)
*Non-Accounting Graduate Faculty
1
Dr. Newmark filled in for a CIS professor on sabbatical which increased his normal 3 preparations/year load.
Dr. Ritsema was AQ when she was hired for a term position. She was deemed to not be AQ during 2011 and was given one year to cure. She was unable to accomplish this, and
her contract was not renewed for 2012-2013.
2
57
Table 9-1 UG: Summary of Faculty Sufficiency by Discipline and School
Name
Participating
or Supporting
Taught by
Participating
Department of Accounting & Computer Information Systems
Undergraduate Accounting Program
AQ: Greiman, Janel
P
5.00
Newmark, Richard I.
P
6.00
Reed, Ronald O.
P
5.00
Seaton, Lloyd Pat
P
5.00
Turner, Karen Forrest
P
4.00
Wilcox, William
P
5.00
PQ: Lacey, Deborah
S
McConnell, Allen W.
P
9.00
Varley, Philip
S
NQ: Ritsema, Christina
P
Taught by
Supporting
P/(P+S)
Total
95.74%
47.00
P/(P+S)
Total
94.12%
17.00
1.00
1.00
6.00
UNDERGRADUATE ACCOUNTING TOTAL:
45.00
2.00
Table 9-1 G: Summary of Member Sufficiency in Discipline and School
Participating
Taught by
or Supporting
Participating
Department of Accounting & Computer Information Systems
Accounting Program
AQ: Greiman, Janel
P
1.00
Name
Newmark, Richard I.
Reed, Ronald O.
Turner, Karen Forrest
Wilcox, William
PQ: McConnell, Allen W.
Varley, Philip
P
P
P
P
P
S
Taught by
Supporting
1.00
4.00
3.00
1.00
1.00
1.00
Department of Accounting & Computer Information Systems
Computer Information Systems Program
AQ: Cullom, Charmayne B.
P
2.00
Department of Finance
AQ: de la Torre, Cris
Martin, Michael W.
P
P
1.00
1.00
Department of Management
AQ: Larson, Milan
P
MAcc PROGRAM TOTAL:
1.00
16.00
58
1.00
Table 10-1 UG: Summary of Faculty Qualifications, Development Activities, and Professional Responsibilities
Undergraduate Accounting Program
Other
Professional
Activities
Normal Professional
Responsibilities
3
UG
Lacey, Deborah
M.S.T., 1994
2011
10.0%
Yes
McConnell, Allen W.
M.S., 1966
1968
100.0%
Yes
Newmark, Richard I.
Ph.D., 1996
2001
100.0%
Reed, Ronald O.
Ph.D., 1981
1988
100.0%
Ritsema, Christina
Ph.D., 2001
2010
100.0%
Seaton, Lloyd Pat
Ph.D., 1991
2009
100.0%
Yes
12
17
1
Turner, Karen Forrest
Ph.D., 1995
2005
100.0%
Yes
17
30
3
M.B.A., 1987
2012
10.0%
Ph.D., 1997
2009
100.0%
8
1
Varley, Philip
Wilcox, William
Accounting:
4
1
Consulting
Yes
Professional
Experience
100.0%
Intellectual
Contributions
2008
Other
M. Tax, 2007
Professionally
Qualified
Greiman, Janel
Name
Academically
Qualified
UG,RES,SER
Percent of Time
Dedicated to the
School’s Mission
1
Date of First
Appointment to the
School
18
Highest Degree
Earned and Year
Professional
Development
Five-Year Summary of Development
Activities Supporting AQ or PQ Status
9
29
UG,ADM,RES
Yes
53
13
UG,RES,SER
Yes
15
24
UG,RES,SER
Yes
5
8
UG,RES,SER
Yes
Yes
6
Full-time Equivalent (FTE): 6.00
3
1
1.20
1.00
Percentage of Total FTE: 73% 15% 12%
59
126
1
5
132
8
UG,RES,SER
de la Torre, Cris
Ph.D., 1990
2000
100.0%
Yes
36
4
Greiman, Janel
M. Tax, 2007
2008
100.0%
Yes
4
Larson, Milan
Ph.D., 2004
2005
100.0%
Yes
11
Martin, Michael W.
LL.M., 2006
2007
100.0%
Yes
24
8
UG,GR,RES,SER
McConnell, Allen W.
M.S., 1966
1968
100.0%
9
29
UG,ADM,RES
Newmark, Richard I.
Ph.D., 1996
2001
100.0%
Yes
53
13
UG,RES,SER
Reed, Ronald O.
Ph.D., 1981
1988
100.0%
Yes
15
24
UG,RES,SER
Turner, Karen Forrest
Ph.D., 1995
2005
100.0%
Yes
17
30
M.B.A., 1987
2012
10.0%
Ph.D., 1997
2009
100.0%
8
1
Varley, Philip
Wilcox, William
MAcc Program:
Yes
1
Other
Professional
Activities
2
Professional
Development
10
Consulting
Yes
Professional
Experience
100.0%
Intellectual
Contributions
Academically
Qualified
1987
Other
Percent of Time
Dedicated to the
School’s Mission
Ph.D., 1974
Professionally
Qualified
Date of First
Appointment to the
School
Cullom, Charmayne
Name
Highest Degree
Earned and Year
Five-Year Summary of Development
Activities Supporting AQ or PQ Status
Normal Professional
Responsibilities
Table 10-1 G: Summary of Faculty Qualifications, Development Activities, and Professional Responsibilities
MAcc Program
UG,GR,RES,SER
1
1
UG,GR,RES,SER
18
1
UG,RES,SER
7
5
UG,RES,SER
3
Yes
Yes
9
2
0
1.10
0.00
Percentage of Total FTE: 89% 11%
0%
Full-time Equivalent (FTE): 9.00
60
187
1
18
124
5
UG,RES,SER
120%
TOTAL
600%
(AQ+PQ)
/TOTAL
UG Accounting Total:
AQ
/TOTAL
Department of Accounting & Computer Information Systems
Undergraduate Accounting Program
Greiman, Janel
AQ
100%
Lacey, Deborah
PQ
10%
McConnell, Allen W.
PQ
100%
Newmark, Richard I.
AQ
100%
Reed, Ronald O.
AQ
100%
Ritsema, Christina
O
Seaton, Lloyd Pat
AQ
100%
Turner, Karen Forrest
AQ
100%
Varley, Philip
PQ
10%
Wilcox, William
AQ
100%
OTHER FACULTY% OF TIME
DEVOTED TO
MISSION
PQ FACULTY% OF TIME
DEVOTED TO
MISSION
Name
AQ FACULTY% OF TIME
DEVOTED TO
MISSION
QUALIFICATION
(ACADEMIC-AQ,
PROFESSIONAL-PQ,
OTHER-O)
Table 10-2: Calculations Relative to Deployment of Qualified Faculty
100%
73.17%
87.80%
820%
0%
89.11%
100.00%
1010%
100%
Department of Accounting & Computer Information Systems
MAcc Program
Cullom, Charmayne B.
AQ
100%
de la Torre, Cris
Greiman, Janel
AQ
AQ
100%
100%
Larson, Milan
Martin, Michael W.
McConnell, Allen W.
Newmark, Richard I.
Reed, Ronald O.
Turner, Karen Forrest
Varley, Philip
Wilcox, William
AQ
AQ
PQ
AQ
AQ
AQ
PQ
AQ
100.0
100%
MAcc Total:
100%
100%
100%
100%
10%
100%
900%
110%
61
Table 31-1: Five-Year Summary of Intellectual Contributions for Accounting Faculty &
Non-Accounting Faculty Teaching in the MAcc
Please see Appendix B for MCB intellectual contribution production policies.
* Faculty teach in the MAcc program only.
62
Contributions to
Practice
1
2
2
8
15
7
3
2
6
2
33
11
5
11
6
5
6
2
1
1
10
2
14
2
2
1
7
1
9
18
2
17
13
7
8
1
9
1
Discipline-Based
Research
Learning &
Pedagogical Research
Faculty
Department of Accounting & Computer Information Systems - Accounting Program
Greiman, Janel
2
1
Lacey, Deborah
McConnell, Allen
1
Newmark, Richard
5
2
1
6
23
1
Reed, Ronald
5
1
1
1
Ritsema, Christina
3
2
Seaton, Lloyd
3
1
5
1
Turner, Karen
3
1
3
4
Varley, Philip
Wilcox, William
4
2
1
1
Department of Accounting & Computer Information Systems - Computer Information Systems Program
Cullom, Charmayne*
2
1
7
Department of Finance
de la Torre, Cris*
8
7
12
1
1
Martin, Michael*
5
3
8
Department of Management
Larson, Milan*
4
6
1
Others 9
Summary of
Types of ICs10
Non-Peer Reviewed
Journals 8
Faculty Research
Seminar 7
Peer Reviewed Paper
Presentations 6
Peer Reviewed
Proceedings 5
Chapters 4
Books 3
Research
Monographs 2
Peer Reviewed
Journals 1
Portfolio of Intellectual Contributions
1
10
1.
2.
3.
4.
5.
6.
7.
8.
9.
Peer reviewed journal articles (learning and pedagogical research, contributions to practice, and/or discipline-based scholarship)
Research Monographs (teaching/pedagogical, practice/applied and/or discipline-based research)
Books (textbooks, professional/practice/trade, and/or scholarly)
Chapters in books (textbooks, professional/practice/trade, and/or scholarly)
Peer reviewed proceedings from teaching/pedagogical meetings, professional/practice meetings, and/or scholarly meetings
Peer reviewed paper presentations at teaching/pedagogical meetings, professional/practical meetings, and/or academic meetings
Faculty Research Seminar (teaching/pedagogical, practice oriented, and/or discipline-based research seminar)
Non-peer reviewed journals (learning and pedagogical, contributions to practice, and/or discipline-based scholarship). School must provide substantive support for quality
Others (peer reviewed cases with instructional materials, instructional software, publicly available material describing the design and implementation of new curricula or
courses, technical reports related to funded projects, publicly available research working papers, etc. please specify)
10. Summary of ICs should reflect total number of ICs in each category (learning and pedagogical research, contributions to practice, and/or discipline-based scholarship
63
Table 31-2 UG: Five-Year Summary of Peer Reviewed Journals and
Number of Publication in Each
Peer Reviewed Journals
Number of Articles
Accounting Educators' Journal
Accounting Information Systems Educator Journal
Accounting Instructors' Report
Advances in Accounting Education
American Journal of Business Education
International Journal of Accounting and Finance
International Journal of Production Economics
Journal Of Applied Business Research
Journal of Business and Accounting
Journal Of Business And Economics Research
Journal of College Teaching and Learning
Journal of Information Systems
Practical Tax Strategies
Real Estate Law Journal
Real Estate Taxation
Tax Adviser
Undergraduate Accounting Program Total:
64
1
2
2
1
4
1
1
6
1
1
1
1
1
1
1
1
26
Table 31-2 G: Five-Year Summary of Peer Reviewed Journals and
Number of Publication in Each
Peer Reviewed Journals
Number of Articles
BAAC: Accounting
Accounting Information Systems Educator Journal
Advances in Accounting Education
American Journal of Business Education
International Journal of Accounting and Finance
International Journal of Production Economics
Journal Of Applied Business Research
Journal of Business and Accounting
Journal Of Business And Economics Research
Journal of College Teaching and Learning
Journal of Information Systems
Practical Tax Strategies
Real Estate Law Journal
Real Estate Taxation
BACS: Computer Information Systems
Communications Of The IIMA
Journal of International Technology and Information Management
BAFN: Finance
Advances in Financial Education
European Journal of Management
Financial Services Review
Journal of Diversity Management
Journal of Legal Studies in Business
Journal Of Personal Finance
Journal Of Public Policy & Marketing
Journal of Real Estate Practice and Education
Journal of the International Academy for Case Studies
Real Estate Law Journal
Real Estate Taxation
Review of Business and Finance Case Studies
BAMG: Management
Inernational Journal of Leadership Studies
Journal Of Business And Management
Quality Management Journal
Western Journal of Human Resource Management
MAcc Program Total:
65
1
1
3
1
1
6
1
1
1
1
1
1
1
1
1
1
1
1
1
2
1
1
1
1
1
1
1
1
1
1
1
39
Appendix D: Faculty Curriculum Vitae
66
Charmayne B. Cullom, Ph.D.
Professor
School of Acctg. and CIS
Monfort College of Business
charmayne.cullom@unco.edu
Professional Interests
Teaching Interests
Computer Information Systems
Academic Background
Ph.D. University of Arkansas, Fayetteville, AR, Business Administration, 1974
M.B.A. University of Arkansas, Fayetteville, AR, Business Administration, 1969
B.S. University of Arkansas, Fayetteville, AR, Business Administration, 1965
Work Experience
Consulting
2011: Almost Home Houseboats and Aqua Fun Rentals, Revised web sites to utilize latest techniques and
implement industry recognized standards of design and structure. Provided e-commerce assistance including
Google Word Ads for business development.
2010: Anchors Away Houseboat Rentals, Designed, developed, and implemented web site and e-commerce
plan for start up houseboat rental business. Business is located on DeGray Lake, Arkansas. Business was
referral from previous customers.
2001-2004: McClard's B-B-Q, Design, develop, implement e-commerce for small business. Developing
marketing plan to achieve more traffic to site.
2002-2003: NorthShores Resort and Marina, Design, developed, and implemented web site for recreational
corporation.
2001-2002: AlmostHome Houseboat Rentals, Designed, developed, implemented web site for houseboat
rental company. Provided business guidance and direction for use of e-business techniques in building
clientele.
Courses Taught
Courses from the Teaching Schedule: Advanced E-Business Technology, Business Computing, Directed
Studies, Information Systems, Information Technology for Accounting Controls and Information Security,
Intermediate Web Dev, Internship in Computer Information Systems, Networking and Data Communications
Systems, Senior CIS Project, Special Topics in CIS, Systems Analysis and Design, TCP/IP Network Security,
Web Design Dev Small Bus
Teaching Activities
Course (New) - Creation/Delivery: Conventional
2010 - Course (New) - Creation/Delivery: Conventional. BACS 500: Information Technology for Accounting
Controls and Information Security
CATALOG DESCRIPTION: Examines networking, databases, information security foundations, Internet and
web based data transactions, and other technologies used to support management and accounting controls in
all types of organizations.
67
2004 - Course (New) - Creation/Delivery: Conventional. Intermediate Web Development
Other Teaching Activities
2010 - Other Teaching Activities. Team leader for new degree proposal. Prepared Phase I proposal for new
degree: Software Engineering.
Phase I was approved by Provost/Academic Council fall 2010. Phase II development is underway. Degree
proposal is interdisciplinary with Computer Science courses.
2010 - Other Teaching Activities. BACS 500: Information Technology for Accounting Controls and Information
Security -- project was to design information security policies for Meals on Wheels. Class members met with
MOW Associate Director and reviewed the control processes for information security. Security policies were
designed and presented to a representative of Meals on Wheels for consideration and adoption.
2010 - Other Teaching Activities. BACS 350: Intermediate WEb Design -- projects were for Meals on Wheels
and a start -up company referred to us by Dr. David Thomas ( Rollin Rawlees) Class met with representatives
of each organization and prepared prototype web sites for the clients to consider implementing
2010 - Other Teaching Activities. Developed content for BACS 382: TCP/IP Security. Designed content to
include real world experiences including runn actual honey pots for hacking experiences.
2008 - Other Teaching Activities. For BACS 350, I introduced a new software package - Flash CS3.
2008 - Other Teaching Activities. I collaborated with Ranny Cullom and Tabby Harraf to improve BA101
testing and providing lead on deploying new assessment and training support package, SimNet. This package
replaces previous vendor packages that were less than satisfactory.
2008 - Other Teaching Activities. For BACS 200 class, utilized external clients -- Jerry DeWitt, Alumni &
Foundation for web site redesign and Lori Ball , Frontiers of Science Institute for web site design and
development
2008 - Other Teaching Activities. Introduced CPS clickers for BACS 300 class to provide more interaction and
engagement for the students
2005 - Other Teaching Activities. Led design of new minor to fulfill need of Criminal Justice majors. The
minor: Network Information Systems Security (NISS), was approved and implemented for fall 2005.
2005 - Other Teaching Activities. Introduced hands on lab activities including actually installation of server and
desktop operating systems.
2005 - Other Teaching Activities. Modified new course, BACS 350: Intermediate Web Design, to focus on
Flash technology. This decision was based upon market analysis for software applications being used by web
developers.
2005 - Other Teaching Activities. Included WSJ assignment in BACS 300 - Information Systems. Also, utilized
WSJ in lectures and class discussions.
2005 - Other Teaching Activities. Introduced GIS topic and specialized software, ARCGIS, to BACS 300 Information Systems course for fall 2005.
Intellectual Contributions:
Refereed Articles
Cullom, C. B. & Cullom, R. S. (in press, 2011). Knowledge Management for Nonprofits: A strategy for
organizational sustainability. Communications of the IIMA.
Cullom, C. B. & Sedbrook, T. (2007). Capturing and Shaping Shifting Requirements Using XML and XSLT: A
Field Study. Journal of International Technology and Information Management.
Cullom, C. B. & Cullom, R. (2006). Software Development: Cowboy or Samurai. Communications of the
IIMA.
Cullom, C. B. (2002). Application Services Provider Model: Future for Universities? Communications of the
IIMA, Vol. 1 (1).
Cullom, C. B. (2002). Utilization of the Internet by a Non-Profit Organization: A Case Study. Communications
of the IIMA, 2 (4), 7 - 19.
Cullom, C. B. & Rowley, D. (1996). Design considerations for computer simulation games in the management
discipline. Journal of International Technology and Information Management.
Refereed Proceedings
Full Paper
68
Sedbrook, T., Newmark, R., & Cullom, C. (2008). Beyond ERP Employing Semantic Web Technologies to
Implement REA as the Enterprise Information System Model. AIS Educator Association.
Cullom, C. B. & Cullom, J. R. (2006). Quality Driven Information System for Nonprofits: Conceptual Model for
meals on Wheels. International Information Management Association.
Stewart, J. & Cullom, C. (2003). Health Club, Inc.: Access Project Table Normalization
Demonstration. Accounting Information Systems .
Persichitte, K. A., Heilman, G. E., White, D., & Cullom, C. B. (2003). Student Perceptions of the Effect of
Facilitating Conditions on Computer Usage. Decision Sciences Institute Conference.
Abstract Only
Cullom, C. B. (2000). Using the Internet as the Delivery Medium of Distance Learning; Some Specific Issues
facing Providers. International Information Management Association.
Cullom, C. B., Hoffman, L., & Vishwanathan, R. (1999). A Primer for Small Business . Academy of Business
Administration.
Non-Refereed Articles
Cullom, C. B. & Hoffman, L. (1997). Electronic Data Interchange: It's Impact on Small and Mid sized
Businesses. American Business Perspectives (NBDC Report) (203), 1-4.
Presentation of Refereed Papers
International
Cullom, C. B. & Cullom, R. S. (2011, October). Knowlege Management for Nonprofits: A strategy for
ogranizational sustainability. International Information Management Association, New Orleans, Louisiana.
Cullom, C. B., Sedbrook, T., & Lightfoot, J. (2008). Proposed Ontology for Assurance of Learning for
Knowledge Management. International Information Management Association, San Diego, California.
Sedbrook, T., Newmark, R., & Cullom, C. (2007, June). Applying Semantic Web Technologies that Automate
Extended REA Typifications, Groupings and Associations. REA - 25, Newark, Delaware.
Cullom, C. B. & Cullom, J. R. (2006, October). Quality Driven Information System for Nonprofits: Conceptual
Model for meals on Wheels. International Information Management Association, New Rochelle, New York.
Cullom, C. B. (2002, October). Utilization of the Internet by a Non-Profit Organization. International
Information Management Association, Savannah, Georgia.
Cullom, C. B. (2001, October). Work in Progress: Application Services Provider: Model for Universities?
International Information Management Association, Breckenridge, Colorado.
Cullom, C. B. (1999, October). Undergraduate Curriculum Implications of E-Commerce Requirements.
International Information Management Association, New Rochelle, New York.
National
Sedbrook, T., Newmark, R., & Cullom, C. (2008, June). Beyond ERP Employing Semantic Web
Technologies to Implement REA as the Enterprise Information System Model. AIS Educator Association, Fort
Collins, Colorado.
Sedbrook, T., Newmark, R., & Cullom, C. (2007, June). Applying the REA Ontology to Manage
Inter-Enterprise Collaborations . AIS Educators Conference, Estes Park, Colorado.
Sedbrook, T., Newmark, R., & Cullom, C. B. (2006, June). Coordinating Supply Chains through REA
Knowledge Base. Accounting Information Systems Conference, Estes Park, Colorado.
Cullom, C. B. & Newmark, R. (2005, June). Comparison of REA and Information Systems Methodology for
Design and Development of Accounting Information Systems. Accounting Information Systems Conference,
Breckenridge, Colorado.
Regional
Cullom, C. B. & Turner, K. K. (2011, April). Important Aspects of Information and Network Security for
Accounting Students. Western Decision Sciences Institute, Portland, Oregon.
Cullom, C. B. & Turner, K. F. (2010). Keeping Content Relevant: A Case Study to Teach Advanced Data
Analysis and Visualization Tools in Financial Accounting and Reporting. Western Decision Sciences Institute,
Lake Tahoe, Nevada.
69
Research Grants
Funded
2002: Charmayne, C. B., Summer Instructional Improvement Grant., Monfort College of Business
1996: Charmayne, C. B., Grant for C++ and Visual Basic renewed. Valued at $10,000, Microsoft Office Grant
1996: Charmayne, C. B., Participation in this program is valued at several hundred thousand dollars.
Participants receive all Oracle products and a bronze level of technical support for a $500 fee. Participation is
to support systems analysis courses in the curriculum. This p, Oracle Academic Alliance Program
Service:
Service to the University
School Assignments
Chair:
2004-2005: Computer Information Systems
Member:
2011-2012: CIS Advisory Board
2011-2012: Dept of Accounting & CIS
2009-2010 – 2011-2012: Computer Information Systems Program
2008-2009: Computer Info Systems Program
2008-2009: Management Program
2008-2009 – 2010-2011: School of Accounting & CIS
2007-2008: School of Accounting & Computer Information Systems
2005-2006 – 2007-2008: Computer Information Systems Program
2005-2006 – 2006-2007: School of Accounting & CIS
2000-2001 – 2003-2004: Computer Information Systems
College Assignments
Chair:
2006-2007: MCB Faculty
2003-2004: MCB Faculty
2002-2003: MCB Faculty
2002-2003 – 2003-2004:
Affairs
Affairs, chair
Affairs
MCB Faculty Affairs
Faculty Advisor:
2005-2006: Beta Gamma Sigma: Faculty advisor and president of national honor society, Beta Gamma
Sigma
Member:
2010-2011 – 2011-2012: MCB General Faculty Meeting
2010-2011 – 2011-2012: Curriculum Committee
2009-2010: Faculty Affairs
2009-2010: MCB General Faculty Meetings
2008-2009: MCB General Faculty Meetings
2008-2009: MCB Faculty Affairs
2007-2008: MCB Facilities and Technology
2007-2008: MCB General Faculty Meetings
2005-2006: MCB Faculty Affairs
2005-2006: Administrative Council: Served as interium co-director of School of Accounting & CIS, spring
2005.
70
2005.
2005-2006: MCB Faculty Affairs Committee
2005-2006 – 2006-2007: MCB General Faculty Meetings
2004-2005: MCB Administrative Council
2004-2005: Baldrige Application Committee: Served as member of Baldrige Application Committee. Focus
is on Section 5 of the application.
2004-2005: MCB General Faculty Meetings
2002-2003: Baldrige Application Taskforce
2001-2002: MCB Faculty Affairs
2000-2001 – 2001-2002: Information Technology Committee
1999-2000: MCB Technology Committee
1999-2000: MCB Technology Committee
1998-1999 – 1999-2000: College of Business Adminstrative Council
1997-1998: College of Business Administrative Council
1996-1997: College of Business Adminstrative Council
1996-1997: COBA Pay for Performance Task Force
Other Institutional Service Activities:
2003-2004: Baldrige Application Committee: Served as member of Baldrige Application Committee. Focus
is on Section 5 of the application.
1999-2000: MCB Faculty Evaluation Task Force: Advisor
1998-1999: MCB Technology Committee: member
University Assignments
Faculty Advisor:
2008-2009: SIFE (Students in a Free Enterprise)
2007-2008 – 2008-2009: UNC Technology Organization
2007-2008 – 2008-2009: Beta Gamma Sigma
Member:
2010-2011 – 2011-2012: Graduate Council
2008-2009: UNC Faculty Senate Welfare Sub Committee
2007-2008: UNC FAculty Senate Welfare Sub Committee
2007-2008 – 2008-2009: UNC Faculty Senate
2007-2008 – 2008-2009: UNC IT Committee
1999-2000: Information Technology Committee
1996-1997: UNC Capital Construction Committee
Other Institutional Service Activities:
1999-2000: African American Business Students: faculty sponsor
1997-1998: CMA: faculty sponsor
1996-1997: UNC Faculty Compensation Task Force: Co-Chair
Service to the Profession
Reviewer - Article / Manuscript
2005: Journal of Mobile Communication, Serve as a reviewer of academic and technical articles relating to
mobile technology. Journal is published by Inderscience Publishers located in the UK. It is independent of a
professional organization. I was invited to serve as a member of the Editorial Board..
Editor: Associate Editor
71
1999: International Information Management Association.
Editor: Journal Editor
1996 – 1998: International Business Schools Computing Associati.
1997: International Information Management Association.
1995 – 1996: International Information Management Association, Journal of International Information
Management.
Member: Committee/Task Force
1998 – 2001: International Information Management Association.
Other Professional Service Activities
2005: Colorado Performance Excellence, Served as CPEx examiner at the Timberline level, Denver, Colorado.
1995 – 1997: Colorado Advanced Software Institute, Board of Directors.
1996: International Information Management Association, Conference Co-Chair.
Presentation
2005: Baldrige , Was presenter for MCB Baldrige on Faculty & Staff Focus, Washington, District of Columbia.
Service to the Community
Member of a Committee
2003: Meals on Wheels, Serve on Board of Directors. As Board member assist agency in information system
and computer decisions.
Other Community Service Activities
2003: The Community Foundation of Greeley and Weld County, Continued service to The Community
Foundation by serving as webmaster and technical consultant. Revised web site to reflect changes in
foundation activities. Providing online applications for all scholarships has resulted in actual overhead savings
for the agency.
2003: United Way of Weld County, Directed student intern in designing web site for agency.
2002: Greeley Transitional House, Directed student project to design and develop database for donors to the
agency.
2002: The Community Foundation of Greeley and Weld County, Revised web site to reflect changes in The
Community Foundation image. Added more interactivity for grant applicants to have choice of download
options.
2001: The Community Foundation of Greeley and Weld County, Continued service as volunteer Webmaster of
the web site which I designed, developed, and implemented. Activities included improving interactivity for
grant applicants.
2000: Meals on Wheels, Directed student team to enhance software and database which supports Meals on
Wheels billing activities. This project was a continuation of the development of the computer system designed
by previous student teams under my direction.
2000: The Community Foundation of Greeley and Weld County, Designed and developed web site
Positions held in civic organizations
2011: Meals on Wheels Board, Member of Board of Directors; redesigned and developed new web site;
provided technology support for acquisition of equipment; leading strategic planning task force; assisted in
grant writing
2005: Measl on Wheels of Greeley & Weld County, Board of Directors, President Provide technology support
to staff Developed and implemented web site
Faculty Development
Technology-Related Training
2003: Microsoft TechNet Briefing. Training on Microsoft server software and security implementation.
Greeley, Colorado.
72
Honors-Awards-Grants
Award
2011: Awarded MCB Teaching Development Award to study and achieve certification in Auditing Networks,
Perimeters & Systems. Monfort College of Business Academic Affairs Committee.
Honor
2011: Life time achievement award for service to the information systems profession. International
Information Management Association.
2002: Named Fellow. Charter class of IIMA Fellows. International Information Management Association.
1999: CIS Professor of the Year Monfort College of Business students.
73
Cris de la Torre, Ph.D.
Professor
School of Finance
Monfort College of Business
cris.delatorre@unco.edu
Professional Interests
Research Interests
Real Estate, Personal Finance, Investments
Teaching Interests
Real Estate, Corporate Finance, Investments, Personal Finance
Academic Background
Ph.D. University of Texas-Austin, Austin, Texas, Finance, 1990
J.D. University of Colorado-Boulder, Boulder, Colorado, Law, 1996
M.B.A. University of Texas-El Paso, El Paso, Texas, Finance, 1982
B.S. University of Notre Dame, Notre Dame, Indiana, Civil Engineering, 1979
Certifications
Real Estate Broker-State of Colorado, 4004221, 2004
Attorney at Law - State of Wyoming, 6-3164, 1998-2003
Attorney at Law - State of Colorado, 28024, 1997-present
Professional Engineer - State of Texas, 57264, 1984-2000
SkillsPersonal
Fluent in Spanish
Work Experience
Academic Experience
Professor of Finance, University of Northern Colorado (2011 - Present). Taught corporate finance, personal
finance and real estate to undergraduate students. Conducted research in real estate, personal finance and
investments.
Associate Professor, University of Northern Colorado (2005 - 2011). Taught corporate finance, personal
finance and real estate to undergraduate students. Conducted research in real estate, personal finance and
investments.
Senior Lecturer, Colorado State University (2005 - 2005). Taught two investment classes in the summer.
Assistant Professor, University of Northern Colorado (2000 - 2005). Taught business law to undergraduate
students. Conducted research in real estate, personal finance and business law.
Lecturer, Colorado State University (1998 - 1999). Taught Financial Management Case Course to senior
undergraduates.
Lecturer, Colorado State University (1997 - 1998). Executive M.B.A. program in Denver, Colorado. Taught
Financial Management Case Course to senior level employees.
Lecturer, University of Wyoming (1996 - 1997). Taught Short Term Financial Management, Capital Budgeting
and Managerial Corporate Finance to undergraduate and masters level students.
74
Assistant Professor, University of Nebraska (1989 - 1993). Taught advanced corporate finance and
investments to undergraduate and masters level students. Team taught Ph.D. level corporate finance
seminar. Conducted research in the field of leasing, and other debt substitutes. Directed Ph.D. student
research. Provided academic and career advising to undergraduates. Participated as a member of the
Intercollegiate Athletics Committee, Ad Hoc Committee on Gender and Minority Issues, Committee for Library
Acquisitions, Marshall Corps. Nominated for Teacher of the Year in 1990.
Lecturer, Southwest Texas State University (1988 - 1989). Taught corporate finance to undergraduate
students.
Assistant Instructor, University of Texas at Austin (1984 - 1988). Assisted faculty members in research
projects and with teaching duties. Taught introductory corporate finance and the senior level advanced
corporate finance course to undergraduates. Assisted faculty in research projects.
Non-Academic Experience
National
Law Partner, GAVALDÓN HERRERA LLP (1997 - 2000). Practicing law in the areas of estate planning, real
estate, probate, civil litigation and business transactions and tax.
Resource Engineer, El Paso Electric Company (1980 - 1982). Estimated fuel consumption and prices using
computer simulation techniques. Maintained and developed computer resources necessary for the firm's
forecasted fuel usage. Evaluated alternative co-generation power resources while managing the regulatory
application process with various local and state agencies.
Jr. Rate Engineer, El Paso Electric Company (1979 - 1980). Assisted in preparing cost of service
documentation used in several different jurisdictional rate filings.
International
Contracts Engineer, El Paso Electric Company (1982 - 1984). Drafted and negotiated contracts between the
company and other utilities in the areas of joint project participation, power sales, power purchases,
interconnections, energy interchanges, wheeling and pooling. Evaluated strategic proposals by other utilities
and developed appropriate responses. Negotiated energy and power sales contracts in English and Spanish
with the national Mexican utility, Comísion Federal de Electricidad, CFE, in Mexico City.
Consulting
2012: George J. Nichols III, P.C., Attorney at Law, Gail Bancroft, Provided an Economic Damages Report
2011: Starr & Associates, P.C., Mailly v. Woods, Provided an Economic Damages Report and Testimony
2011: Sears & Swanson, P.C, Fran Fransioli v. New Concepts in Marketing, Inc., Provided Expert Witness
Report on Wrongful Termination Damages
2011: George J. Nichols III, P.C., Attorney at Law, Gail Bancroft, Provided an Economic Damages Repor
2009: Law offices of David Herrera, Provided Expert Witness Report, Provided Expert Witness Report on
Wrongful Termination Damages
2004: LAW OFFICES OF RICHARD BLUNDELL, Russell J. Johnson: Provided an Economic Damages Report
2003: Luke A. Brennan, LLC, Michael Eaton v. Roland Greg Wood, Colorado District Court, Mesa County Civil
Action No. 01CV108 Division 12. Provided expert witness report concerning damages.
2003: LUKE BRENNAN, LLC., Carmelita L. Martinez v. Shirley J. Clement, Colorado District Court, Mesa
County Civil Action No. 02CV404 Division 12. Provided expert witness report concerning damages.
2003: LAW OFFFICES OF RICHARD BLUNDELL, Lloyd "Buddy" Prather v. Richard W. Peverley, U.S. District
Court Case Number 02-RB-2357. Provided expert witness report concerning damages.
2002: Theo Brin/Max A. Minnig, Attorneys at Law, Tile Design Studio, Inc. The Frances B. Bond Trust, et al.,
District Court, Arapahoe County, Colorado Civil Action No. 99-CV-412. Provided expert witness report
concerning damages.
2002: LAW OFFICE OF RICHARD BLUNDELL, Salvador and Edith Espinoza v. Par Electrical Contractors, Inc.,
District Court, Larimer County Colorado Civil Action No. 01CV0487. Provided expert witness report concerning
damages.
2002: LAW OFFICE OF RICHARD BLUNDELL, James and Alliencia Liming v. Tina M. Newman and CAN
Commercial Insurance Co., Colorado District Court, Larimer County Civil Action No. 01CV530. Provided expert
witness report concerning damages.
2002: LAW OFFICE OF RICHARD BLUNDELL, Donald W. McPherson v. Bridgestone/Firestone, Inc., District
75
Court, Adams County Colorado Civil Action No. 01CV0363. Provided expert witness report concerning
damages.
2002: David Herrera, LAW OFFICE OF DAVID HERRERA, Sharin J. Elms v. REM, Inc. et al., Colorado District
Court, Larimer County Civil Action No. 01CV0487. Provided expert witness report concerning damages.
Provided expert testimony concerning damages at trial.
2001: LAW OFFICE OF RICHARD BLUNDELL, Robert L. Langley v. Jeri A. Wilder, District Court, Weld County
Colorado Civil Action No. 98 CV 710. Provided expert witness report cocerning damages.
2001: CHARLES E. MCDONALD & ASSOCIATES, Estate of Raul Moreno v. Dillard's Inc., U.S. District Court of
Texas--El Paso Div., Case No. 01-CV 53-GE. Provided expert witness report concerning damages.
2000: Peter Schulman, CPA, Western Pacific Airlines, Debtor; Jeffrey A. Weinman v. Various Defendants, U.S.
Bankruptcy Court, Case No. 97-24701SBB. Provided expert witness support concerning priority standing.
2000: LAW OFFICE OF RICHARD BLUNDELL, Vicente D. Navarete v. Western Foundries, Inc., Federal District
Court , Case No. 98B1476. Provided expert witness report concerning damages.
2000: LAW OFFICE OF RICHARD BLUNDELL, Janet Lou Anderson v. Camden Property Trusd d/b/a Oasis
Residential, District Court, Adams County Colorado Civil Action No. 99CV 0270. Provided expert witness report
concerning damages.
2000: LAW OFFICE OF RICHARD BLUNDELL, Dianne K. McCracken v. Hi-Plains School District R-23, Federal
District Court, Case No. 99B643. Provided expert witness report concerning damages.
1999: Jill Phipps, LATHROP LAW OFFICE, P.C., Lissa Johnson v. City of Loveland, Colorado, Federal District
Court , Case No. 98D1873. Provided expert witness report concerning damages.
1997: David Herrera, Attorney at Law, Pham Englert, LLC et.al, v. McWhinney Holding Company, LLC,
"District Court, Larimer County, Colorado Civil Action No. 95-CV-710, Division 3. Provided expert witness
report concerning damages. Testified at trial.
Courses Taught
Courses from the Teaching Schedule: Advanced Financial Management (Doctoral), Business
Administration and the Law, Business Finance, Financial Management, Financial Markets and Institutions,
Introduction to Real Estate, Investments, Legal Environment of Business, Topics in Financial Planning
Courses taught, but not in the Schedule:
Legal Environment of Business, Business Administration and the Law, Business Finance, Introduction to Real
Estate, Topics in Financial Planning, Financial Management, Financial Markets and Institutions,
Investments--fixed securities, Investments--equities, Cases in Financial Management, Short-Term Financial
Planning, Seminar--Corporate Finance.
Teaching Activities
Course (New) - Creation/Delivery: Conventional
2004 - Course (New) - Creation/Delivery: Conventional. I volunteered to teach BAFN 372, Introduction to Real
Estate course. As preparation, I outlined 25 chapters of the text and provided copies of the notes to the
students.
Mentoring activities
2003 - Mentoring activities. Nominated John L. Sears for an award sponsored by the Disability Access Center.
2002 - Mentoring activities. Sponsored an advising session in Fall, 2002 with Tim Jares
2002 - Mentoring activities. Met with Marcie S. Tucker, Associate Director of Student Activities to discuss
budgeting principles for implementation in her department.
Other Teaching Activities
2009 - Other Teaching Activities. New set of notes for BAFN 371.
2006 - Other Teaching Activities. Helped teach the ETS review session. (February 06)
2005 - Other Teaching Activities. Helped teach Professor Peake's 371 Financial Markets class.
2005 - Other Teaching Activities. Keiko Krahnke asked me to teach her Human Resources class a section
dealing with the American with Disabilities Act.
Intellectual Contributions:
76
Refereed Articles
de la Torre, C. & Martinez, R. (2011). 'How the Mortgage Crisis Has Affected the Tax Lien Market'. Journal of
Real Estate Practice and Education, 14 (2).
de la Torre, C. & Martin, M. (2011). How the UCC Can Explain the Metaphysics of Real Estate. Journal of
Legal Studies in Business, 17.
Martinez, R. & de la Torre, C. (2008). Racial Appearance and Income in Contemporary Mexico. Journal of
Diversity Management.
Newmark, R. I., Stallings, M. A., & de la Torre, C. (2008). What's the Point? An After-Tax Analysis of
Negative Mortgage Points. Real Estate Taxation.
McClatchey, C. & de la Torre, C. (2008). Your Mortgage Loan--Fairly Priced or Not? Financial Services
Review, 17 (2).
de la Torre, C., Stallings, M. A., & Newmark, R. (2007). An After-Tax Analysis of Piggy-backs and PMI: What
should real estate professionals know? Real Estate Law Journal.
de la Torre, C. & Martinez, R. (2007). Investing in Tax-Liens: A Primer for Financial Planners. Journal of
Personal Finance.
de la Torre, C. & McClatchey, C. (2007). The Pedagogy of Mortgage Prepayments: The difference between
points and negative points. Advances in Financial Education.
de la Torre, C. & McClatchey, C. A. (2006). 'Psst--Hey Buddy, want to buy a mortgage?' A primer for financial
planners. Journal of Personal Finance, 5 (3).
de la Torre, C. & Allen, G. (2006). The Battle of the Forms: There is a purpose. Journal of Legal Studies
Education, 23 (2), 195-216.
de la Torre, C. & Martinez, R. (2005). Mutual Fund Revenue Sharing: A Case of Pay to Play. Journal of
Personal Finance, 4 (1).
Newmark, R. & de la Torre, C. (2004). Homeowners Associations: Case Study Illustrates Tax Options for
Homeowners Associations . Real Estate Taxation.
de la Torre, C. & Moon, K. P. (2004). Is H.R. 1000 a Trojan Horse for the Independent Financial Planner?
(NOTE:This article is an excerpt from the Journal of Personal Finance article that appeared earlier.). Journal
of Financial Planning-Between Issues Web-Published.
de la Torre, C. & Moon, K. P. (2004). Is H.R. 1000 and the Independent Financial Planner? Journal of
Personal Finance, 3 (1).
Martinez, R. & de la Torre, C. (2003). Mexico's Resilient Caste System: Managerial Implications for Foreign
Firms. International Business & Economics Research Journal, 2 (5), 97-103.
de la Torre, C., Newmark, R., & Allen, G. H. (2002). Tax issues for homeowner associations. The Colorado
Lawyer, 32 (1), 71-78.
Benjamin, J., de la Torre, C., & Musumeci, J. (1998). Rationales for Leasing versus Owning. Journal of Real
Estate Research, 15 (3), 223-237.
Benjamin, J., de la Torre, C., & Musemici, J. (1995). Controlling the Incentive Problems in Real Estate
Leasing. Journal of Real Estate Finance and Economics, 10, 177.
Refereed Proceedings
Full Paper
de la Torre, C. & Martinez, R. (2011). How the Mortgage Crisis Has Affected the Tax Lien Market. Acadamy
of Financial Services.
de la Torre, C., Stalllings, M. A., & Newmark, R. (in press, 2008). Conference Proceedings: An After-Tax
Analysis of Piggy-backs and PMI: What should real estate professionals know? Rocky Mountain Academy of
Legal Studies in Business.
de la Torre, C. & Martin, M. (in press, 2008). Conference Proceedings: Is C.R.E. 702 the Full-Employment Act
for Experts? Practitioner Advice based on an Examination of the Shreck and Ramirez Holdings. Rocky
Mountain Academy of Legal Studies in Business.
Martinez, R. & de la Torre, C. (2007). Conference Proceedings: Mexico's Unskilled Laborers Are Paying
Mexico's Foreign Debt. International Business & Economics Research Conference.
de la Torre, C. & Martinez, R. (in press, 2007). Conference Proceedings: Investing in Tax Liens: A Primer for
Financial Planners. Academy of Financial Services.
77
de la Torre, C. & McClatchey, C. A. (in press, 2006). Conference Proceedings: The Pedagogy of Mortgage
Prepayments: The difference between points and negative points. Financial Education Association.
de la Torre, C. & Allen, G. (in press, 2006). Conference Proceedings: Battle of the Forms--There is a
Purpose. Rocky Mountain Academy of Legal Studies in Business.
de la Torre, C. & McClatchey, C. (in press, 2006). Conference Proceedings: Psst--Hey Buddy, want to buy a
Mortgage? Academy of Financial Services.
Martinez, R. & de la Torre, C. (2003). Conference Proceedings: Mexico's Resilient Caste System: Managerial
Implications for Foreign Firms. International Society for Business Education.
Abstract Only
Martinez, R. & de la Torre, C. (2008). Salient Managerial Implications of Latin America's Racial Hierarchy for
Non-Latin American Managers. International Business & Economics Research Conference.
Stallings, M. A., de la Torre, C., & Newmark, R. (2008). Conference Proceedings: An After-Tax Analysis of
Negative Mortgage Points. International Academy of Business and Public Administration Disciplines.
Non-Refereed Articles
Martinez, R. & de la Torre, C. (2011). Latin America's Subtle Racism: Salient Managerial Implications for
Non-Latin American Managers. Journal of Diversity Management.
McClatchey, C. & de la Torre, C. (2006). Comparing Fixed-Rate Mortgage Loans via the APR: Cautions and
Caveats. Journal of Financial Services Professional.
Alexander, J., Clinebell, J., Clinebell, S., de la Torre, C., Jares, T., Courtney Kelley, Jack Kriss, Michael
Leonard, Jay Lightfoot, & Robert Lynch, (2005). Monfort College of Business 2004 Baldrige National Quality
Award Winner. Journal of Innovative Management.
Invited Articles/Reviews
Benjamin, J., de la Torre, C., & Musemici, J. (1999). Why would anyone want to be a landlord? Or a
tenant? Real Estate Finance, 62-65.
Book
de la Torre, C. (2004). BAFN 231 Course Notes Thompson Custom Publishing.
de la Torre, C. (2003). BAFN 231 Course Notes Thomson Custom Publishing.
Book Chapters
Non-Refereed
Benjamin, J., de la Torre, C., & Musemici, J. (1996). "Controlling leasing conflicts between retail
owner/managers and tenants", In John Benjamin (Ed.) Megatrends in retail real estate, (pp. 239-259).
Boston, MA: Kluwer Academic Publishers.
Cases
Martinez, R. & de la Torre, C. (2004). "Financing Options for the Small International Firm: The Case of
ELECTRO MANGANESE, LTDA.", In Babson University (Ed.) European Case Clearing House. Indiana
University: Center for International Business Education and Research.
Presentation of Refereed Papers
International
Martinez, R. & de la Torre, C. (2007, October). Mexico's Unskilled Laborers Are Paying Mexico's Foreign Debt.
International Business & Economics Research Conference, Las Vegas, Nevada.
Martinez, R. & de la Torre, C. (2003, March). Mexico's Resilient Caste System: Managerial Implications for
Foreign Firms. International Applied Business Research Conference, Acapulco, Mexico.
National
de la Torre, C. & McClatchey, C. (2011). How the Dodd Frank Act has Affected Mortgage Broker
Compensation. Acadamy of Financial Services, Las Vegas, Nevada.
de la Torre, C. (2010). How the Mortgage Crisis Has Affected the Tax Lien Market. Financial Education
Association, San Antonio, Texas.
78
de la Torre, C. & Martinez, R. (2010). How the Mortgage Crisis Has Affected the Tax Lien Market. Academy
of Financial Services, Denver, Colorado.
de la Torre, C. & Martin, M. (2009). Bitter or Sweet: How do Mortgage Cramdowns Taste? Academy of Legal
Studies in Business, Denver, Colorado.
de la Torre, C. & Martin, M. (2009, October). Bitter or Sweet: How do Mortgage Cramdowns Taste?
Academy of Financial Services, Anaheim, California.
de la Torre, C. & Martin, M. (2008, August). The Metaphysics of Real Estate. Academy of Legal Studies in
Business, Long Beach, California.
Stallings, M., de la Torre, C., & Newmark, R. (2008, April). An After-Tax Analysis of Negative Mortgage Points.
International Academy of Business and Public Administration Disciplines, Dallas, Texas.
de la Torre, C., Newmark, R., & Stallings, M. (2007, August). Comparing Piggy-backs to After-Tax Private
Mortgage Insurance: What should a tax advisor know? Academy of Legal Studies in Business, Indianapolis,
Indiana.
Martinez, R. & de la Torre, C. (2007, April). The Remittances Sent by Mexican Immigrants Return Promptly to
the American Economy. Western Decision Sciences Institute Conference, Denver, Colorado.
de la Torre, C. (2006, October). Investing in Tax Liens: A Primer for Financial Planners. Academy of Financial
Services, Salt Lake City, Utah.
de la Torre, C. & McClatchey, C. (2006, April). The Pedagogy of the Mortgage Prepayments: The difference
between points and negative points. Financial Education Association, San Antonio, Texas.
Martinez, R. & de la Torre, C. (2006, October). Race and Wealth in Contemporary Mexico. International
Business & Economics Research Conference, Las Vegas, Nevada.
McClatchey, C. & de la Torre, C. (2006, October). A consumer's checklist for finding the perfect mortgage.
Academy of Financial Services, Salt Lake City, Utah.
de la Torre, C. & Allen, G. (2005, August). The Battle of the Forms--There is a purpose. Academy of Legal
Studies in Business, San Francisco, California.
McClatchey, C. & de la Torre, C. (2005, October). 'Psst -- Hey Buddy, want to buy a mortgage?' Do consumers
know the true cost of money? Academy of Financial Services, Chicago, Illinois.
de la Torre, C. & Moon, K. (2003, October). IS H.R. 3762 A TROJAN HORSE FOR THE INDEPENDENT
FINANCIAL PLANNER? Academy of Financial Services, Denver, Colorado.
Newmark, R. & de la Torre, C. (2003, August). Comprehensive Tax Scenarios for Homeowners Associations.
Academy of Legal Studies in Business, Nashville, Tennessee.
de la Torre, C. (1991, October). Residual Asset Values and Leasing. Financial Management Association,
Chicago, Illinois.
de la Torre, C. (1989, October). Transaction Cost Economics and The Leasing Puzzle. Financial Management
Association, Boston, Massachusetts.
Regional
de la Torre, C. & Martin, M. (2008, October). The Metaphysics of Real Estate. Rocky Mountain Academy of
Legal Studies in Business, Vail, Colorado.
de la Torre, C. & Martin, M. (2007, September). Is CRE Rule 702 the Full-Employment Act for Experts? An
Examination of the Shreck and Ramirez Cases. Rocky Mountain Academy of Legal Studies in Business, Vail,
Colorado.
de la Torre, C. & Martinez, R. (2004, September). Mutual Fund Revenue Sharing: A Case of Pay to Play.
Rocky Mountain Academy of Legal Studies in Business, Vail, Colorado.
de la Torre, C., Newmark, R., & Allen, G. (2002, September). Tax Issues for Homeowners Association. Rocky
Mountain Academy of Legal Studies in Business, Vail, Colorado.
de la Torre, C., Newmark, R., & Allen, G. (2002, September). The Colorado Common Interest Ownership Act:
Enforcement Differences between CC&Rs and Bylaws. Rocky Mountain Academy of Legal Studies in Business,
Vail, Colorado.
de la Torre, C. & Martinez, R. (2002, March). NAFTA and Intellectual Property Enforcement: The Mexican
Perspective. Southern Academy of Legal Studies in Buiness, St. Louis, Missouri.
Presentation of Non-Refereed Papers
Local
79
de la Torre, C. (2006, May). Investing in Tax Liens: A Primer for Financial Planners. University of Texas at El
Paso invited symposium, El Paso, Texas.
de la Torre, C. (2006, May). The Pedagogy of Mortgage Prepayments: The difference between points and
negative points. University of Texas at El Paso invited symposium, El Paso, Texas.
de la Torre, C. & Moon, K. (2003, February). IS H.R. 3762 A TROJAN HORSE FOR THE INDEPENDENT
FINANCIAL PLANNER? Colorado State University Symposium, Ft. Collins, Colorado.
National
de la Torre, C. (2005, April). Monfort College of Business--Section 5 of the Baldrige Award Presentation.
Qwest for Excellence, Washington, District of Columbia.
Regional
de la Torre, C., Stallings, M., & Newmark, R. (2007, September). An After-Tax Comparison of Piggybacks to
PMI: What should a real estate professional know? Rocky Mountain Academy of Legal Studies in Business,
Vail, Colorado.
de la Torre, C. & Martinez, R. (2006, September). Investing in Tax Liens: A Primer for Financial Planners.
Rocky Mountain Academy of Legal Studies in Business, Vail, Colorado.
de la Torre, C. & McClatchey, C. (2005, September). 'Psst-- Hey Buddy, want to buy a mortgage?' Do
consumers know the true cost of money? Rocky Mountain Academy of Legal Studies in Business, Vail,
Colorado.
de la Torre, C. & Allen, G. (2005, September). The Battle of the Forms--there is a purpose. Rocky Mountain
Academy of Legal Studies in Business, Vail, Colorado.
de la Torre, C. & Newmark, R. (2004, March). HOA Factors Affecting Value. Colorado State University
Symposium, Greeley, Colorado.
Research Grants
Funded
2008: Newmark, R. I., Stallings, M., & de la Torre, C., Scholars Incentive Grant ($300.00), MCB. Article:
Automating REA Policy Level Specifications with Semantic Web Technologies
2008: de la Torre, C. & Martin, M., Scholar Incentive Grant: Is C.R.E. 702 the Full-Employment Act for
Experts? Practitioner Advice based on an Examination of the Shreck and Ramirez Hold ($600.00), MCB
2008: Newmark, R. I., de la Torre, C., & Stallings, M., Working Paper Grant, MCB. Working Paper: What's the
Point? An After-Tax Analysis of Negative Mortgage Points
2007: de la Torre, C., Stallings, M., & Newmark, R. I. , Working Paper Grant, MCB. Working Paper: An
After-Tax Analysis of Piggy-backs and PMI: What should real estate professionals know?
2007: de la Torre, C., Stallings, M. A. , & Newmark, R., Scholar Incentive Grant: An After-Tax Analysis of
Piggy-backs and PMI: What should real estate professionals know? ($600.00), MCB
2007: de la Torre, C., Scholar Incentive Grant: Investing in Tax Liens: A Primer for Financial
Planners ($600.00), MCB
2006: de la Torre, C. & McClatchey, C., Scholar Incentive Grant: The Pedagogy of Mortgage
Prepayments ($1,200.00), MCB
2006: de la Torre, C., Scholar's Incentive Grant: Psst--Hey Buddy? Want to buy a Mortgage ($500.00), MCB
2005: Cris, d., Scholar's Incentive Grant--Mutual Fund Revenue Sharing Paper ($500.00), MCB
2005: de la Torre, C. & Allen, G., Working Paper Grant--Battle of the Forms ($100.00), MCB
2005: Cris, d., Scholar's Incentive Grant--The Battle of the Forms: There is a Purpose ($500.00), MCB
2005: de la Torre, C. & Martinez, R., Scholar's Incentive Grant--Mutual Fund Revenue Sharing
Paper ($500.00), MCB
2004: de la Torre, C. & Martinez, R., Working Paper Grant--Mutual Fund Revenue Sharing ($100.00), MCB
2004: Cris, d., Scholar's Incentive Grant--HR 1000 and the IFP ($500.00), MCB
2004: Newmark, R. & de la Torre, C., Working Paper Grant--Comprehensive Tax Scenarios for
HOAs ($250.00), MCB
2004: Newmark, R. & de la Torre, C., Scholar's Incentive Grant--Comprehensive Tax Scenarios for
HOAs ($500.00), MCB
80
2003: Martinez, R. & de la Torre, C., Working Paper Grant--Mexico's Resiliant Caste System ($175.00), MCB
2003: Martinez, R. & de la Torre, C., Scholar's Incentive Grant-Mexico's Resilient Caste System ($500.00),
MCB
2003: de la Torre, C. & Newmark, R., Do Homeowners Associations (HOAs) Have an Impact on
Value ($4,500.00), MCB Summer Grant. Anecdotal discussions with various real estate agents have indicated
that several homebuyers have specifically required that their future home not be included in an HOA. While
ideally the process for determining the impact of an HOA on real estate values would be to have two identical
development samples (one part of an HOA and one not part of an HOA), the probability of such likelihood is
remote. Instead, this Summer project will survey three classes of real estate participants: (1) real estate
agents, (2) homebuyers, and (3) developers. From these surveys, our intent is to discern attitudes that would
either increase or decrease the value of real estate due the HOA.
2003: de la Torre, C. & Moon, K., Working Paper Grant--Is HR 3762 A Trojan Horse for the IFP? ($250.00),
MCB
2002: de la Torre, C., Newmark, R., & Allen, G., Scholar's Incentive Grant--Tax Issues for Homeowners
Assoc. ($500.00), MCB
2002: de la Torre, C., Newmark, R., & Allen, G., Working Paper Grant--Tax Issues with HOA ($250.00), MCB
Papers Under Review
McClatchey, C. A. & de la Torre, C. (2012). "The Evolution of Mortgage Broker Compensation and Other
Dodd-Frank Implications," Initial submission to Journal of Real Estate Practice and Education.
Working Papers
de la Torre, C. & Martinez, R. (2011). "How the Mortgage Crisis Has Affected the Tax Lien Market" targeted
for Journal of Real Estate Practice and Education.
de la Torre, C. & Martin, M. (2009). "How the UCC Can Help Explain the Metaphysics of Real Estate" targeted
for Journal of Legal Studies in Business.
McClatchey, C. & de la Torre, C. (2008). "Your mortgage loan--fairly priced, ... or not?" targeted for Financial
Services Review.
de la Torre, C. & Martin, M. (2007). "Is C.R.E. 702 the Full-Employment Act for Experts? Practitioner Advice
based on an Examination of the Shreck and Ramirez Holdings" targeted for The Colorado Lawyer.
de la Torre, C., Stallings, M., & Newmark, R. (2007). "An After-Tax Analysis of Piggy-backs and PMI: What
should a real estate professional know?" targeted for Real Estate Law Journal.
de la Torre, C. & McClatchey, C. (2006). "The Pedagogy of Mortgage Prepayments: The difference between
points and negative points" targeted for Journal Of Financial Education.
de la Torre, C. (2006). "Investing in Tax Liens: A Primer for Financial Planners" targeted for Journal Of
Personal Finance.
de la Torre, C. & McClatchey, C. A. (2005). "'Psst --Hey Buddy, want to buy a mortgage?' A primer for
financial planners" targeted for Journal Of Personal Finance.
de la Torre, C. & Allen, G. (2005). "The Battle of the Forms--There is a purpose" targeted for Journal of Legal
Studies Education.
McClatchey, C. & de la Torre, C. (2005). "Comparing Fixed-Rate Mortgage Loans via the APR: Cautions and
Caveats" targeted for Journal of Financial Services Professional.
de la Torre, C. & Martinez, R. (2004). "Mutual Fund Revenue Sharing: A Case of Pay to Play" targeted for
Journal Of Personal Finance.
Newmark, R. & de la Torre, C. (2004). "Comprehensive Tax Scenarios for Homeowners Associations" targeted
for Real Estate Taxation.
Martinez, R. & de la Torre, C. (2003). "Mexico's Resilient Caste System: Managerial Implications for Foreign
Firms" targeted for International Business & Economics Research Journal.
, . (2003). "Is H.R. 3762 a Trojan Horse for the Indendent Financial Planner?" targeted for Journal of Personal
Finance.
de la Torre, C., Newmark, R., & Allen, G. (2002). "Tax Issues for HOAs" targeted for The Colorado Lawyer.
Other Intellectual Activities
2003: Newspaper Articles or Columns. Greeley Tribune Guest Commentary, April 1, 2003.
81
2003: Newspaper Articles
2002: Newspaper Articles
2002: Newspaper Articles
2000: Other Publications.
2000)
or Columns. Greeley Tribune Guest Commentary, April 1, 2003.
or Columns. Fort Collins Coloradoan, Guest Commentary, October 23, 2002.
or Columns. Greeley Tribune, Guest Commentary, September 1, 2002.
Planitiff's Attorney in published opinion N.A.H. and A.H. v. S.L.S., 9 P.3d 354 (Colo.
Service:
Service to the University
School Assignments
Member:
2011-2012: School of Finance
2006-2007: School of Finance search committee: Committee member for the finance postion.
2006-2007 – 2009-2010: School of Finance
2005-2006: School of Finance and Quantitative Methods
2000-2001: Finance Search Committee: Committee Member
2000-2001 – 2004-2005: Finance Department
College Assignments
Assurance Of Learning - Institutional Service:
2010-2011: Attended an AACSB Webinar on Accredidation.: Attended an AACSB Webinar on
Accredidation.
2010-2011: AACSB Conference on AoL: Attended conference in Atlanta.
Faculty Advisor:
2006-2007: State Farm Fellows/Financial Counselling program: State Farm graciously gave money to the
college with the purpose of establishing a student-based financial couselling program similar to that of
Texas Tech's Red to Black. I was asked to coordinate the efforts by supervising six fellows. The fellows
and I met weekly and also hosted a visit by University of Missouri's Mark Oleson. Dr. Oleson was
instrumental in establishing the Red to Black program. His visit helped tremendously in clarifying issues.
In addition, the group participated in the University's Research Day, and also provided a final report.
2006-2007: Delta Sigma Pi: Spoke to a ettiquett dinner. February 18, 2006.
Faculty Sponsor:
2011-2012: University 101: Presentation on October 4, 2011 in Kepner 1045 concerning general business
and finance majors.
2010-2011 – 2011-2012: Organized the Cheap Golf Scramble: Organized the 2nd annual cheap golf
scramble.
2006-2007: Coordinator for Wednesday Afternoon Research Time: Helped coordinate efforts among
faculty to discuss research in an informal setting.
Member:
2011-2012: Attended the Academic Excellence Reception April 13, 2012
2011-2012: Advising Field Trip March 28, 2012: Freshman Business Tour March 28, 2012
2010-2011 – 2011-2012: MCB General Faculty Meeting
2009-2010: MCB General Faculty Meetings
2008-2009: MCB General Faculty Meetings
2008-2009 – 2011-2012: Assurance of Learning
2007-2008: MCB Dean Search Committee
2007-2008: MCB General Faculty Meetings
2007-2008: MCB Curriculum
2006-2007: MCB Curriculum
82
2006-2007: School of Finance search committee: Committee member for the business law faculty
search.
2005-2006: MCB Curriculum
2005-2006: Search Committee: Search Committee for Business Law Position
2005-2006: Curriculum Committee
2005-2006 – 2006-2007: MCB General Faculty Meetings
2004-2005: MCB General Faculty Meetings
2003-2004 – 2004-2005: Faculty Affairs
2002-2003: Faculty Affairs Committe
2002-2003 – 2004-2005: MCB Faculty Affairs
Other Institutional Service Activities:
2010-2011:
2006-2007:
2006-2007:
2005-2006:
Committee,
AACSB Conference on Redesigning the MBA: Attended a conference on redesigning the MBA.
Delta Sigma Pi: Spoke at a meeting about professional dress. September 2006.
Curriculum Committee: Attended AACCB curriculum seminar in January, 2006
Organized Faculty Research Seminars in the Spring: As part of the Faculty Affairs
I organized two Friday Afternoon Research Seminars.
University Assignments
Faculty Advisor:
2009-2010: Attended Freshman Recruiting Lunch: Attended lunch for recuiting freshman at Toby-Kendall
2/23/10
2009-2010: Attended Freshman Dinner: Attended Alumni/freshman dinner 2/18/10
2006-2007: Faculty Advisor for Men's Soccer Club: Served as faculty advisor.
2006-2007: Faculty Advisor for Men's Soccer Club
2005-2006: Faculty Advisor for the Women's Club Soccer team
2004-2005: Faculty Advisor for UNC Men's Soccer Club
2003-2004: Faculty Advisor for UNC Men's Club Soccer Team: Faculty advisor for the men's club soccer
team that completes with other club soccer teams in the area.
Faculty Sponsor:
2009-2010: Coordinated efforts to bring Chad McWhinney to MCB: Coordinated efforts to bring Chad
McWhinney to MCB
2009-2010: Coordinated efforts to Bring Federal Reserve Economist to MCB: Coordinated efforts to Bring
Federal Reserve Economist to MCB
2009-2010 – 2011-2012: Coordinator for MBA: Coordinating efforts for MBA.
2009-2010 – 2010-2011: Organized W.A.R.T.: Organized the Reseach Roundtable. 2/24/10, April
2010,2011
Member:
2011-2012: Faculty Grievance Committee: Faculty Grievance Committee
2010-2011: Board of Directors Life of the Mind
2008-2009: Forum on Enrollment: Participated in a day-long university wide summit on enrollment
issues.
2007-2008: Faculty Senate Executive Committee
2006-2007: Academic Policies Committee
2006-2007: Faculty Senate
2006-2007: Faculty Senate Executive Committee: Elected to serve as the at-large senator for the
executive committee.
2005-2006: Elections Committee: University Elections Committee
2005-2006 – 2006-2007: Academic Policies Committee
83
2005-2006 – 2006-2007: Faculty Senate
2004-2005: Commission on the University Experience (Core Curriculum): Part of the Charting the Future
reorganization. The members were nominated by the Chairman of Faculty Senate and the University
Provost and approved by the Faculty Senate.
2004-2005: Subcommitte to Look at Teaching Evaluations: The Faculty Senate has charged the
committee to examine the current teaching evaluation process.
2003-2004: UNC Professional Sports Counseling Panel: The panel is authorized to advise
student-athletes about future professional sports careers.
2003-2004 – 2005-2006: Academic Policies Committee
2003-2004 – 2005-2006: Faculty Senate
2002-2003 – 2003-2004: Commencement Marshall for MCB
2002-2003 – 2003-2004: University Disciplinary Committee
2001-2002 – 2002-2003: Professional Administrative Staff Council
Other Institutional Service Activities:
2009-2010: Advising to freshman students: Participated in Advising existing students
2008-2009: Strategic Planning: Participated in a two-day meeting on planning issues.
2008-2009: Colorado Financial Literacy Forum.: Represented UNC at the Colorado Financial Literacy
Forum. February 1, 2008.
2007-2008: UNC Foundation: Volunteered to present an estate planning seminar to retirees and other
university related personnel.
2006-2007: Professional Sports Counceling Panel: Provide student-athletes with counseling concerning
professional contracts and relationships.
2006-2007: Faculty Trustee: Ran for Faculty Trustee
2002-2003: Panel Member on Ammendment 31: Participated in a campus wide discussion on
Amendment 31 dealing with bi-lingual education, September 30, 2002.
Dissertation Assignments
Member:
2011-2012: Rebecca Stewart Dissertation Committee: Rebecca Stewart Dissertation Committee
Service to the Profession
Academic Conference: Moderator / Facilitator
2006: Financial Education Association, Moderator, San Antonio, Texas.
2006: Academy of Financial Services, Reviewed papers for national conference., Salt Lake City, United States
of America.
Reviewer - Article / Manuscript
2011: Financial Services Review.
2007: Journal of Personal Finance, Reviewer for Journal.
Invited lecture
2003: Northern Colorado Family Medicine Residency Program, Presented a one hour seminar on financial
planning as part of a continuing medical education program., Greeley, Colorado.
Other Professional Service Activities
2002 – 2003: Colorado Bar Association.
1996 – 2001: Colorado Bar Association, Member.
1996 – 2000: American Bar Association, Member.
Presentation
2002 – 2003: Rocky Mountain Academy of Legal Studies, Vail, Colorado.
84
Service to the Community
Chair of a Committee
2003: Arsenal White Girls U11 Soccer Coach
Member of a Committee
2003 – 2004: St. Elizabeth Ann Seton Catholic Church, Pastoral Council Member, 2002-2004
2003: St. Elizabeth Ann Seton Catholic Church, Finance Committe Member 2001-2003
2003: Clarendon Hills Homeowners Association, Architecture Control Comittee
2002: St. Elizabeth Ann Seton Catholic Church, Pastoral Council Member, 2002-2004
2001 – 2002: St. Elizabeth Ann Seton Catholic Church, Finance Committe Member 2001-2003
1999 – 2002: Clarendon Hills Homeowners Association member
Other Community Service Activities
2004: Ft. Collins Soccer Club, Arsenal White Girls U11 Soccer Coach
2004: Ft. Collins Soccer Club, Certified Referee
2003: Ft. Collins Soccer Club, Arsenal White Girls U11 Soccer Coach
2003: Ft. Collins Soccer Club-Head Coach U11 Girls Arsenal White
2003: Ft. Collins Soccer Club, Certified Referee
2002: Ft. Collins Soccer Club, Assistant Soccer Coach. Ft. Collins Arsenal Royal U15 Girls.
2002: Ft. Collins Soccer Club, Certified Referee
2001: Ft. Collins Soccer Club, Head Coach
2001: Ft. Collins Soccer Club, Certified Referee
2000: Ft. Collins Soccer Club, Head Coach
2000: Ft. Collins Soccer Club, Certified Referee
1999: Ft. Collins Soccer Club, Head Coach
1999: Ft. Collins Soccer Club, Certified Referee
1998 – 1999: Toastmasters, Noonshiners Club, Ft. Collins CO, Club President
1993 – 1999: Volunteers in Poudre-R1 Schools, Participated in teaching kindergarten, first and second and
third grades.
1998: Ft. Collins Soccer Club, Head Coach
1998: Ft. Collins Soccer Club, Certified Referee
1997: Ft. Collins Soccer Club, Head Coach
1996 – 1997: Ft. Collins Soccer Club, Certified Referee
1992 – 1993: Downtown Optimists, Lincoln NE, Board of Directors. Volunteered for various fund raising
projects. Helped mentor troubled teens.
1991: Downtown Optimists, Lincoln NE, Volunteered for various fund raising projects. Helped mentor
troubled teens.
1984: Toastmasters, Electric Toasters, El Pasco TX, Club President, Vice President.
1983: Big Brothers-Big Sisters
1983: Toastmasters, Electric Toasters, El Pasco TX, Club President, Vice President. District 23 Toastmaster of
the Year
1980 – 1983: Big Brothers/Big Sisters, El Paso TX, Counseled and assisted little brother in various activities.
Little brother has not completed the requirements for a master's degree from the University of Texas at
Arlington and is pursuing a Ph.D.
1982: Big Brothers-Big Sisters, Counseled and assisted little brother in various activities. Little brother has
now completed the requirements for a masters degree from the University of Texas at Arlington and is
pursuing a Ph.D
1980 – 1982: Toastmasters, Electric Toasters, El Pasco TX, Club President, Vice President.
1980 – 1981: Big Brothers-Big Sisters
85
Positions held in civic organizations
2008: Secretary, University of Notre Dame Alumni Club
1990 – 1993: Downtown Optimists
Presentation
2003: Presented a Continuing Medical Education session to Group of Medical Residents, I presented an hour
long talk about financial issues to a group of medical family practice residents. November 12, 2003.
2003: Talk to UNC Young Republicans, I was asked to give a talk to the local chapter of the young
Republicans. October 29, 2003.
Faculty Development
Other Professional Development
2009:
2002:
2002:
2002:
2002:
2002:
2002:
2001:
2001:
2000:
1999:
1999:
1999:
1999:
1999:
1999:
1999:
1999:
1999:
1998:
1998:
1998:
1998:
1998:
1997:
1997:
1997:
1997:
1997:
1997:
1997:
1997:
1997:
1997:
1997:
Academy of Financial Services. Anaheim, California.
Practicing with Professionalism in Colorado, 4 hrs. Denver, Colorado.
Business Ethics, 3 hours. Denver, Colorado.
Rules of Ethics, 3 hours. Denver, Colorado.
Investigations on the Internet, 7 hours. Denver, Colorado.
Landlord Tenant Law, 8 hours. Denver, Colorado.
Ethical Boundaries, 3 hours. Denver, Colorado.
Finiancial Expert Witness, 2 hours. Denver, Colorado.
Damages in Employment Cases, 2 hours. Denver, Colorado.
Published Opinion. N.A.H. and A.H. v. S.L.S., 9 P.3d 354. Denver, Colorado.
Unbundling legal services, 1 hr. Denver, Colorado.
Jury selection, 1 hr. Denver, Colorado.
Basic probate administration, 8.2 hrs. Denver, Colorado.
Internet for legal research, 1 hr. Denver, Colorado.
Charitable giving, 7 hrs. Denver, Colorado.
Valuation, 3 hrs. Denver, Colorado.
Estate planning, 6 hrs. Denver, Colorado.
Larimer County open lands conservation ease., 5 hrs. Denver, Colorado.
Civil judgments and collections, 1 hr. Denver, Colorado.
Strategies for small business, 1 hr. Denver, Colorado.
Workshop for reducing malpractice, 15 hrs. Denver, Colorado.
Probate update, 1 hr. Denver, Colorado.
Choice of entity, 1 hr. Denver, Colorado.
Issues of incapacity, 1 hr. Denver, Colorado.
Real time practices, 1 hr. Denver, Colorado.
Scientific evidence of the Oklahoma City bombing, 1 hr. Denver, Colorado.
Killer cross examination, 1 hr. Denver, Colorado.
Medicaid update, 1 hr. Denver, Colorado.
Mandatory course on professionalism, 14 hrs. Denver, Colorado.
New law regarding guardian ad litem, 2.2 hrs. Denver, Colorado.
Immigration Law, 4 hrs. Denver, Colorado.
Elder Law, 4 hrs. Denver, Colorado.
Immigration Law, 1.3 hr. Denver, Colorado.
1997 tax law changes, 1 hr. Denver, Colorado.
Family law ethics, 2 hrs. Denver, Colorado.
Professional Seminars / Workshops
86
2005: Attended the 2005 Annual Meeting for the Association of American Colleges and Universities entitled
'Liberal Education and the New Academy. San Francisco, California.
2005: Attended a seminar on Financial Planning. Ft. Collins, Colorado.
Honors-Awards-Grants
Award
2006:
2006:
2006:
2003:
1983:
Awarded Graduate Faculty Status Graduate School.
Best Paper Award for 2006 at Las Vegas, Nevada IBER Business and TLC Teaching Conference.
College Service Award MCB.
College Service Award MCB.
Toastmaster of the Year, District 23 Toastmasters.
Honor
2012:
2011:
2008:
of the
2006:
2005:
2004:
Finance Professor of the Year MCB Student Council.
Finance Professor of the Year MCB Student Council.
Nominated for UNC Scholar of the Year by the Faculty Affairs Committee. Nominated for UNC Scholar
Year.
Finance Professor of the Year 2005-2006 MCB Student Council.
Selected for Who's Who in Business Higher Education (WWBHE) AcademicKeys.
Initiated into the organization Delta Sigma Pi.
Other Activities
2007 - Media Interviews : Interview on private equity for the Northern Colorado Business Review
2005 - Media Interviews : Interview on the Business for Breakfast for the yield spread premium topic. Dr.
McClatchey
2005 - Media Interviews : Interview with Mike Rosen of 850 KOA discussing the Yield Spread Premium as
part of the working paper, Psst- Hey Buddy, Want to Buy a Mortgage?
2005 - Media Interviews : Quoted for a Denver Post Article (October 30, 2005) concerning the Weld County
real estate market.
87
Janel Greiman, M. Tax
Lecturer
School of Acctg. and CIS
Monfort College of Business
janel.greiman@unco.edu
Academic Background
M. Tax University of Denver, Denver, CO, 2007
B.S.B.A. University of Northern Colorado, Greeley, CO, 2006
B.S. University of Colorado, Denver, CO, Nursing, 1980
Certifications
Colorado CPA License,
Memberships
AICPA
Beta Gamma Sigma
CSCPA
Work Experience
Non-Academic Experience
National
In-Charge Accountant, Anderson & Whitney PC (2008 - 2010). Prepare and review complex business,
personel and fiduciary tax returns.
Complex tax planning and research. Compilations, reviews and personel financial statements.
Accountant, Kennedy and Coe, LLC (2007 - 2008). Duties include tax preparation and analysis of financial
statements for various types of entities, tax planning, tax return preperation, tax research and compliance
work.
Owner and CEO, Golden Eagle Farm & Ranch (1994 - Present). Created and implemented a successful
business plan for an ongoing 14 year old business. Duties include preparation of tax budgets and financial
statements to obtain start-up and operating financing, tax planning including obtaining a PLR from the IRS,
preparation of tax returns, general accounting and management, business plan updates and cost analysis
projects.
Registered Nurse and Case Manager, Case Coordination Services (1994 - 1995). Duties included
consultations for rehabilitation cases, mediation with health care providers, client attorneys and insurance
agencies to determine patient care plans, monitoring rehabilitation progress, negotiation of pricing for
supplies and services and compiled reports of periodic and final cost of rehabilitation and cost savings.
Register Nurse and Case Manager, Centura Home Health (1993 - 2001). Duties included patient care
management, report preparation for multiple regulatory agencies and insurance companies, and supervision
of patient care personnel.
Staff Nurse and Assistant Director of Nursing, Western Home Health Care (1988 - 1994). Duties included
budget preparation, supervision of patient care, and preparing reports for compliance with various
government agencies and payer sources.
Director of Health Care Services, Medical Personnel Pool (1984 - 1990). Duties included budget preparation,
hiring, training and supervising patient care providers, and preparing reports for compliance with multiple
88
government agencies and payer entities.
Director of Nursing, Brighton Care Center (1983 - 1984). Duties included hiring, training and supervising
patient care staff, budget preparation and monitoring, preparing and conducting training for various nursing
certifications, conducting research and writing research reports, and writing policy and procedure manuals.
Staff Nurse, Platte Valley Medical Center (1980 - 1983). Duties included patient care and documentation,
supervision of patient care staff and training of new staff.
Courses Taught
Courses from the Teaching Schedule: Contemporary Issues in Tax, Income Tax I, Income Tax II,
Principles of Accounting I, Principles of Accounting II
Teaching Activities
Course (New) - Creation/Delivery: Conventional
2010 - Course (New) - Creation/Delivery: Conventional. Developed BAAC 529 and delivered
Student Assign-Students Advised (UG)
2011 - Student Assign-Students Advised (UG). 10 students.
Other Teaching Activities
2011 - Other Teaching Activities. Facutly advisor for Deloitte FanTAXtic team.
2010 - Other Teaching Activities. Faculty advisor for Deloitte Tax Competition. Received honorable mention.
Intellectual Contributions:
Refereed Articles
Turner, K. F., Reed, R. O., & Greiman, J. (in press, 2011). Accounting Education in Crisis. American Journal
of Business Education.
Greiman, J. (2011). For 2010 Death and Taxes are not a Sure Thing. Practical Tax Strategies, 87 (1), 4-10.
Presentation of Refereed Papers
National
Turner, K. F., Reed, R. O. , & Greiman, J. (2011). Accounting Education in Crisis. Mountain Plains
Management Conference, Grand Junction, Colorado.
Working Papers
Greiman, J. (2011). "Death and Taxes A Sure Thing? Not in 2010" targeted for Practical Tax Strategies.
Other Intellectual Activities
Contribution to Practice
2011: Other Research Activities. Professional Accounting Association CPE presentation
Service:
Service to the University
School Assignments
Chair:
2011-2012: Accounting Scholarship Committee
2011-2012: Accounting Curriculum Tax Sub-Committee
Member:
2011-2012: Accounting BAAC 220 Curriculum Sub-Committee
2011-2012: Accounting Advisory Board
2011-2012: MAcc Committee
89
2011-2012: Dept of Accounting & CIS
2010-2011: School of Accounting & CIS
2010-2011 – 2011-2012: Accounting Program
2008-2009: School of Accounting & CIS
2008-2009: Accounting Program
College Assignments
Member:
2011-2012: Facilities and Technology
2010-2011: MCB General Faculty Meeting
Service to the Profession
Assurance of Learning - Professional Service
2011: Curriculum Subcommittee, Financial Accounting Sub-committee participation Accounting Curriculum
Tax Sub-Committee.
Other Professional Service Activities
2011: Colorado Society of CPAs, Member of Tax Section.
2010: Colorado Society of CPAs, Tax Section Member.
Presentation
2011 – 2012: Professional Accounting Association, Presented 2 hour presentation on Estate Taxes for the
annual PASC Convention, Longmont, Colorado.
Service to the Community
Other Community Service Activities
2011: Triangle Cross Ranch
Faculty Development
Instructional-Related Conference
2011: Professional Accounting Society of Colorado. Prepared and presented a 2 hour presentation on Estate
Tax for Accountants. Accountants in attendance received 2 hours CPE. Longmont, Colorado.
2011: American Society of Women Accountants. Attended chapter meeting. Received CPE for session titled
Detecting & Preventing Fraud. Speaker: Doug Cash. Denver, Colorado.
2011: On-Line Teaching Required Training Through CETL. Completed all required classes for on-line
teaching. Greeley, Colorado.
2010: Colorado Society of CPAs. 2010 Accounting Faculty Symposium. Loveland, Colorado.
2010: Colorado Society of CPAs. 2010 Faculty Symposium. Loveland, Colorado.
Research-Related Conference/Seminar
2011: American Taxation Association. 2010 ATA Midyear Metting & JATA Conference. District of Columbia,
District of Columbia.
Other Professional Development
2012: The Tax Review New Tax Law CPE Course. Update of 2011 tax laws. Greeley, Colorado.
2011: AICPA. Lame Duck Session Wrap Up: What CPA Financial Planners Need To Know. Webinar, United
States of America.
2011: AICPA. Carryover Basis In-Depth. Webinar, United States of America.
2010: New Faculty Orientation. Completed all sessions of New Faculty Orientation August 17 - 18, 2010.
Greeley, Colorado.
2010: The Whetstone Group. Basic Business Development Training. Greeley, United States of America.
90
2010:
2010:
2010:
2010:
2010:
2010:
The Whetstone Group. Basic Client Marketing. Greeley, United States of America.
DU Graduate Tax. 60th Annual Tax Update (included 2 hours of ethics). Denver, Colorado.
McGladrey. Accounting for Leases. Greeley, Colorado.
The Whetstone Group. Business Communication Skills. Greeley, United States of America.
The Whetstone Group. Working Events. Greeley, United States of America.
Gear Up (Thomson Reuters). Farm and Ranch Tax Update. Greeley, United States of America.
Professional Seminars / Workshops
2011: DU Graduate Tax. 16 hours including 3.1 hours of ethics. Denver, Colorado.
Honors-Awards-Grants
Award
2006:
2006:
2005:
2004:
2003:
CSCPA Gold Key Award.
Outstanding Business Student
Outstanding Business Student
Outstanding Business Student
Outstanding Business Student
Award.
Award.
Award.
Award.
Honor
2006: Voted program scholar in accounting by UNC faculty Program Scholar in Accounting.
Other Activities
2011 - Other : Participation in Accounting Advisory Board.
2011 - Other : Participation in Scholarship Committee for MCB Accounting
91
Deborah Lacey, M.S.T.
Lecturer
School of Acctg. and CIS
Monfort College of Business
deborah.lacey@unco.edu
Academic Background
M.S.T. University of Texas at Arlington, Arlington, TX, 1994
B.S. Louisiana Tech University, Ruston, LA, Accounting, 1992
Certifications
General Securities Representative - Series 7, 2009
Uniform Securities Law Agent State Law - Series 63, 2009
Certified Financial Planner, 2008
Certified Public Accountant, 1996
Memberships
Financial Planning Association - Colorado Chapter, 2007 to present
American Institute of Certified Public Accountants, 1996 to present
Work Experience
Academic Experience
Wealth Advisor, Weaver Wealth Management (2007 - 2011).
Associate Wealth Advisor, Weaver Wealth Management (2007 - 2008).
Coordinator for Financial and Estate Matters, pro bono work (2005 - 2007).
Tax Manager, Deloitte & Touche, LLP (1999 - 2001).
Senior Tax Consultant, Deloitte & Touche, LLP (1997 - 1999).
Tax Staff Accountant, Deloitte & Touche, LLP (1995 - 1997).
Courses Taught
Courses from the Teaching Schedule:
Principles of Accounting II
Intellectual Contributions:
Service:
92
Milan Larson, Ph.D.
MGMT Chair and Associate Prof
School of Management and Marketing
Monfort College of Business
milan.larson@unco.edu
Professional Interests
Research Interests
Human Resources
Teaching Interests
Human Resources, Entrepreneurship
Academic Background
Ph.D. University of Nebraska, Lincoln, Nebraska, Organizational Behavior & Human Resource
Management, 2004
M.B.A. Executive Programs - University of Colorado, Denver, Master's of Business Administration, 1994
B.A. Concordia College, Moorhead, MN, Business Education, 1988
Memberships
Academy of Management
Colorado Human Resource Association
Decision Science Institute
Northern Colorado Human Resource Association
Society for Human Resource Management
Society of Industrial Psychologists
Work Experience
Consulting
2011: Hunter - Douglas, Delivered an onsite version of the Business Basics course for Hunter Douglas
employees.
2011: Growthweaver - Offsite Leadership Development Workshop, Facilitate a one-day workshop for
Growthweaver employees to assist in developing a strategy for company culture.
2010-2011: Monfort Institute - Sustainable Transformation Workshops, Designed and delivered the Half-Day
workshops currently offered at the Monfort Institute.
2008-2011: Mountain States Employers Council, Business Basics, Delivered the Business Basics course for
Mountain States Employers Council. This is a course I designed for them and continue to deliver in a 2-day
format for supervisors, managers, or other participants considering a management career.
2010: Regional Baldridge Award Recipients Conference - Nashville, TN, Facilitated a one-hour workshop on
generational differences in the workplace.
2010: City of Greeley, Training - Business Basics Course, 2-Day Course delivered to managers and
supervisors at the City of Greeley.
2008: JB Swift & Company - Greeley, CO, DiSC Training for Corporate Accounting Dept., Asked to facilitate a
2-day training session on communication styles with Bill's direct reports, who are the cost accountants for the
JBS company in Greeley, CO.
93
JBS company in Greeley, CO.
2007-2008: DEE, Inc., Annual Employee Survey, Conduct the annual employee survey for this manufacturing
employee. The survey is an assessment of the overall corporate culture and measures the areas of leadership,
communication, accountability, compensation, & employee engagement/satisfaction.
2007: Western Nebraska Community College, Course Approval Process, Facilitated a project team that
worked on a process improvement project to reduce the amount of time it takes WNCC to approve new
courses in its course offerings to students and its client organizations such as Cabella's.
2007: Thrivent Financial, Change Management Strategies, Conducted a 2-hour workshop on change
management strategies.
2007: Mountain States Employers Council, Business Basics Course, Developed a new course for the Mountain
States Employers Council, a Denver-based HR training and consulting organization.
2007: Dumb Friends League - Denver Humane Society, Business Basics Course, Provided a one-day seminar
on business basics to the supervisors at the Dumb Friends League of Denver, a humane society for pets.
2007: DEE, Inc., Annual Work Climate Survey, Conducted an annual employee survey that asked employees
their opinions on the work climate areas such as communication, leadership, salary & benefits, job
satisfaction, and employee engagement.
2006: DEE, Inc., Annual Work Climate Survey , Conducted an annual employee survey that asked employees
their opinions on the work climate areas such as communication, leadership, salary & benefits, job
satisfaction, and employee engagement.
2005: DEE, Inc., November 2005 -- Conducted employee satisfaction surveys for DEE, Inc, a manufacturing
organization of 140 employees. Analyzed the data and reported the results back to the organization to
establish a new work climate indicator for the management team to monitor and improve employee
satisfaction. ------ December, 2005 -- I was asked to work with top level managers to assist them with a
major change process in the organization. DEE, Inc. recently hired a new plant manager and therefore needed
some assistance with the change management process. I conducted a 6-hour training session on team
building and communication skills for the top-management team.
Courses Taught
Courses from the Teaching Schedule: Advanced Topics in Human Resources Management, Directed
Studies, Human Resources Management, Internship in Management, Management of Organizations, Managing
& Developing People, Managing New Business Ventures, Small Business Counseling, Special Topics: HR
Training and Development, Strategic Management
Teaching Activities
Program Assessment Projects
2006 - Program Assessment Projects. Worked with Dan Rowley and Sharon Clinebell to review the overall
Mgmt program with peer institutions.
Student Assign-Supervised Research (UG)
2008 - Student Assign-Supervised Research (UG). 1 student. Natalie Dinan presented her research findings
from the Advanced HR class to the rest of the university. She assembled a poster-board presentation for the
'Research Days' event at the UC.
2008 - Student Assign-Supervised Research (UG). 25 students. Assigned students in my Advanced Topics in
HR class to conduct primary research. In this assignment, students collected over 200 hundred responses
from current employees who were asked to complete a survey on employee engagement, satsifaction, and
fit. Students analzyed the data and reported their findings to the rest of the class.
Other Teaching Activities
2011 - Other Teaching Activities. Management Professor of the Year Award
2010 - Other Teaching Activities. Monfort College of Business Instructor of the Year Award
2010 - Other Teaching Activities. Management Professor of the Year
2008 - Other Teaching Activities. Mgmt Program Professor of the Year Award.
2006 - Other Teaching Activities. For BAMG 357, I assembled a cross-functional group of panelists to review
the final business plans submitted by the students. The panel included David Thomas, Christine McClatchey,
Ron Reed, and Scott Harper (small business owner as an outside representative). Students in the class were
94
extremely positive about this approach as they felt it was much more intense and more real-life with what
they would expect if they were soliciting funding for their business plans. The quality of the presentations
reflected their increased level of performance and the Q&A sessions were rich with insights and suggestions
from the panelists.
Intellectual Contributions:
Refereed Articles
Larson, M., Latham, J., Appleby, C., & Harshman, C. (in press, 2011). CEO Attitudes and Motivations: Are
They Different for High Performing Organizations. Quality Management Journal.
Larson, M., Norman, S., Hughes, L., & Avey, J. (in press, 2011). Psychological Capital: A New Lens for
Understanding Employee Fit and Attitudes. Inernational Journal of Leadership Studies.
Larson, M. & Fowler, K. (2009). Anticipating Crises: Top-Level Managers versus Employees. Journal of
Business and Management.
Larson, M. & Norman, S. (2008). Utilizing Real-Life Research Projects to Build HR Skills. Western Journal of
Human Resource Management, 30-34.
Fowler, K. L., Kling, N. D., & Larson, M. D. (2006). Organizational Preparedness for Coping with a Major Crisis
or Disaster. Business and Society.
Larson, M. & Luthans, F. (2006). Potential Added Value of Psychological Capital in Predicting Work
Attitudes. Journal of Leadership and Organizational Studies, 13 (1), 45-62.
Refereed Proceedings
Full Paper
Larson, M. (2006). Using Your Resources Wisely in Starting a New Venture: FTE's make a Bigger Impact Than
PTE's. Southern Management Association (Academia of Management Regional Conference).
Fowler, K. & Larson, M. (in press, 2006). Organizational Preparedness: Who's Really Ready for a Major Crisis
or Disaster. Decision Sciences Institute.
Larson, M. & Luthans, F. (2005). The Added Value of Psychological Capital. Decision Sciences Institute.
Fowler, K., Kling, N., & Larson, M. (2005). Organizational Preparedness for Crisis or Disaster. Decision
Sciences Institute.
Larson, M. (2004). New Venture Start-up Courses and Type of Employees: Unexplored Moderators to New
Ventures. Academy of Management.
Sang, L., Sebora, T., & Larson, M. (2003). Human Capital Acquisition and Management As Antecedents For
Venture Growth. Conference on Entrepreneurship in Transitional Economies , Kiev, UK.
Larson, M. (2003). Positive Psychology in the Virtual Team Processes. International Positive Psychology
Conference.
Larson, M. (2003). Resiliency: A Resource For Today's Employees. Academy of Management.
Godsey, M. & Larson, M. (2003). The Reality of Virtual Impacts: Exploration of Virtuality as a Moderator in an
LMX Framework. Academy of Management.
Larson, M. (2002). Downsizing Decisions: Do They Lead to a More Homogeneous Workforce? Decision
Sciences Institute.
Presentation of Refereed Papers
National
Norman, S., Hughes, L., Larson, M., & Avey, J. (2008, August). Leader and Follower Trust in Virtual
Organizations. Academy of Management, Anaheim, California.
Norman, S., Larson, M., & Hughes, L. (2008, August). Birds of a Feather: Leader-Follower PsyCap
Congruence and its Effect on Employee Attitudes. Academy of Management, Anaheim, California.
Regional
Norman, S. M., Hughes, L. W. , Larson, M. D. , & Avey, J. B. (2012). The Role of Media Savvy in Virtual
Leader-Follower Relationships. Western Academy of Management, La Jolla, California.
Norman, S., Hughes, L., Avey, J., & Larson, M. (2009). The role of media savvy in virtual leader-follower
relationships. Midwest Academy of Management, Chicago, Illinois.
95
Norman, S., Lalrson, M., Hughes, L., & Avey, J. (2009). Leader-Follower Congruence on Transient Positive
Psychological States and its Relation to Employee Attitudes. Midwest Academy of Management, Chicago,
Illinois.
Larson, M. & Fowler, K. (2008, March). Anticipating Crises: Top-Level Managers versus Employees. Western
Decision Sciences Institute Annual Conference, San Diego, California.
Presentation of Non-Refereed Papers
Regional
Larson, M. (2007, October). Generational Differences in the Workplace: Understanding the Aging
Kaleidoscope? Rocky Mountain Conference on Aging, Fort Collins, Colorado.
Working Papers
Larson, M., Norman, S., Hughes, L., & Avey, J. (2011). "Pyschological Capital: A New Lens for Understanding
Employee Fit and Attitudes" targeted for Inernational Journal of Leadership Studies.
Larson, M. & Godsey, M. (2011). "Virtuality as a Moderator in the LMX Framework" targeted for Academy of
Management Review.
Norman, S., Hughes, L., Avey, J., & Larson, M. (2011). "The Role of Media Savvy in Virtual Leader-Follower
Relationships" targeted for Journal of Management.
Larson, M. (2009). "Psychological Contracts and the Hopeful Employee" targeted for Journal of Business.
Larson, M. & Clinebell, S. (2007). "Full-Time Employees vs. Part-Time Employees Moderators in New
Venture Creation" targeted for Journal Of Small Business Strategy.
Service:
Service to the University
School Assignments
Chair:
2011-2012: Management Program
Faculty Advisor:
2008-2009 – 2009-2010: Internship Coordinator - Mgmt Program
2007-2008: MCB Student-Athlete Advisor for BAMG/BAMK Program area: Faculty Advisor to all MCB
student athletes majoring in BAMG or BAMK areas of the college.
2007-2008: MCB Management Club: During the current academic year, I have helped the management
club continue to grow with its membership of MCB students as well as other UNC students from other
programs. Our average attendance at the weekly meetings increased from 12 students per meeting in
previous years to 22, on average, this year. Five sub-committees have been formed and are currently
working on their goals and projects for the year. One specific goal that is within reach this year is the
Merit Award status from the Society of Human Resource Management. This recognition is awarded to
student organizations that are doing an exceptional job promoting and interacting with the HR profession
at a local level. A second goal within reach this year is competing in the HR Games competition. We have
8 members who have expressed interest in competing in the state-wide competition in Grand Junction,
CO. They have been busy studying for the competition that will take place in February, 2008.
2007-2008 – 2009-2010: MCB Student-Athlete Advisor for BAMG/BAMK Program area: Faculty Advisor to
all MCB student athletes majoring in BAMG or BAMK areas of the college.
2007-2008 – 2008-2009: Internship Coordinator - Mgmt Program
2007-2008 – 2008-2009: Athletic Laison - Mgmt Program
Member:
2007-2008 – 2010-2011: Management Program
2006-2007: Management Program Curriculum Review Sub-committee: Reviewed MCB BAMG curriculum
with peer institutions (with Dan Rowley, Sharon Clinebell).
2005-2006: School of Management and Marketing
96
College Assignments
Faculty Advisor:
2006-2007: Management Club: Continued to make excellent progress with Mgmt Club's activities. Fall of
2006 the club organized an etiquette dinner, guest speakers from the Northern Colorado chapter of the
SHRM organization, and a mock interview night for students to practice their interviewing skills. All of
these activities were open to UNC students to encourage an open/inclusive atmosphere for the Mgmt
club.
Member:
2011-2012: AACSB Maintenance
2011-2012: Administrative Council
2010-2011 – 2011-2012: MCB General Faculty Meeting
2009-2010: MCB General Faculty Meetings
2008-2009: Search Committee Member - Mgmt Program
2008-2009: MCB General Faculty Meetings
2008-2009 – 2010-2011: Assurance of Learning
2007-2008: MCB General Faculty Meetings
2006-2007: Monfort Institute Committee member (Phase 1): Helped develop the first draft of the
Monfort Institute's mission and goals for institute's launch in summer 2006.
2005-2006 – 2006-2007: MCB General Faculty Meetings
Other Institutional Service Activities:
2006-2007: ETS Review Session - Spring & Summer 2006: Volunteered to be the reviewer of BAMG
content for the ETS exam.
University Assignments
Chair:
2008-2009: Graduate Initiative Team - Chairperson
Member:
2008-2009 – 2009-2010: Board of Athletic Control: MCB representative on the BOAC. The BOAC is
charged with providing oversight of intercollegiate athletics in areas such as academic success,
student-athlete welfare, strategic planning, fund raising, intercollegiate competition and scheduling,
budgeting, and facilities planning.
2007-2008: Board of Athletic Control: MCB representative on the BOAC. The BOAC is charged with
providing oversight of intercollegiate athletics in areas such as academic success, student-athlete welfare,
strategic planning, fund raising, intercollegiate competition and scheduling, budgeting, and facilities
planning.
2007-2008 – 2008-2009: Board of Athletic Control: MCB representative on the BOAC. The BOAC is
charged with providing oversight of intercollegiate athletics in areas such as academic success,
student-athlete welfare, strategic planning, fund raising, intercollegiate competition and scheduling,
budgeting, and facilities planning.
2006-2007: UNC Graduate Council - MCB Representative: MCB Representative for UNC Graduate Council
Service to the Profession
Academic Conference: Discussant
2006: Southern Management Association, Served as a discussant for 2 papers in different conference
sessions during the annual conference of the SMA., Clear Water Beach, Florida.
Reviewer - Article / Manuscript
2007 – 2011: Journal of Leadership and Organizational StudiesJournal of Leadership and Organizational
Studies, Manuscript reviewer for JLOS., Flint, Michigan.
97
2006: Business and Society Journal, Reviewed a manuscript for publication in the Business and Society
Journal (fall 2006)., Thousand Oaks, California.
2006: Southern Management Association, Reviewed 2 doctoral student papers for the best doctoral award for
the SMA annual conference., Clear Water Beach, Florida.
2006: Southern Management Association, Reviewed 3 papers for the SMA annual conference., Clearwater
Beach, Florida.
Member: Committee/Task Force
2006 – 2010: Society for Human Resource Management, National HR association member., Alexandria,
Virginia.
2006 – 2010: Northern Colorado Human Resource Association, Member of the NCHRA., Fort Collins,
Colorado.
2006: Colorado Human Resource Association, Denver-area human resource association member., Denver,
Colorado.
Member: PRJ Editorial Review Board
2011 – 2012: Journal of Leadership and Organizational Studies, Editorial Board Member.
Reviewer: Paper / Article
2003 – 2005: Academy of Management.
2002 – 2005: Decision Sciences Institute.
2002 – 2004: Midwest Academy of Management.
Service to the Community
Member of a Committee
2008 – 2010: Board of Directors Member - Redeemer Lutheran Church
Speech / Presentation at a Community Meeting
2011: Keynote Speaker - 2011 BIXPO Business Leaders Breakfast, Keynote speaker for the BIXPO business
leaders breakfast. The presentation was entitled: Employee Engagement - A Requirement for High
Performance
2006: Non-Profit Leadership Institute (Summer), Presented half-day session on HR-related issues for the
Non-Profit Leadership Institute's participants. Reviews from participants were extremely positive.
Honors-Awards-Grants
Award
2010:
2010:
2008:
2003:
Professor of the Year - Management Program Monfort College of Business.
MCB Annual Instructional Award Monfort College of Business.
Professor of the Year - Management Program Monfort College of Business.
Outstanding Educator Award Beta Theta Pi.
98
Michael W. Martin, LL.M.
Assistant Professor
School of Finance
Monfort College of Business
michael.martin@unco.edu
Professional Interests
Research Interests
Ethics, Tax, Federal Policy, Estate Planning, and Business Law
Academic Background
LL.M. University of Washington, Seattle, Tax, 2006
M.B.A. Creighton University, 2001
J.D. Creighton University, Estate Planning, 2000
Other Santa Clara Law, 1998
B.A. Creighton University, 1996
Memberships
Academy of Legal Studies in Business, 2008
International Fraternity of Delta Sigma Pi, 2008
Colorado Bar, 2007
Oregon Bar, 2005
Idaho Bar, 2003
Washington Bar, 2003
California Bar, 2001
American Bar Association, 2000
Nebraska Bar, 2000
Work Experience
Academic Experience
Assistant Professor of Business Law, University of Northern Colorado (August, 2007 - Present).
Adjunct Professor of Business Law, Washington State University (2004 - 2005). " Design and teach courses
covering a vast array of issues in law and business " Superior teaching evaluation scores (Overall 3.37/4.0,
Dept. avg. 3.17) .
Non-Academic Experience
National
Associate Attorney, Miller, Smith-Hill & Associates (2003 - 2005). "Successfully perform one-on-one
interactions and negotiations with clients, partners, opposing attorneys, judges and legal professionals
"Conduct litigation involving several fields of law "Research complex legal issues.
Associate Attorney, Martin & Martin, P.C. (2000 - 2003). " Conduct business contract negotiations " Handle
mergers and acquisitions " Draft a wide variety of legal documents, including LLCs and partnerships .
Courses Taught
99
Courses from the Teaching Schedule: Business Administration and the Law, Business Law, Introduction
to Real Estate, Legal Environment of Business
Teaching Activities
Course (New) - Creation/Delivery: Conventional
2012 - Course (New) - Creation/Delivery: Conventional.
Guest Lecturer, Department of Law, AU Summer University 2012 at Aarhus School of Business, Aarhus
University.
Other Teaching Activities
2011
2011
2011
2011
-
Other
Other
Other
Other
Teaching
Teaching
Teaching
Teaching
Activities.
Activities.
Activities.
Activities.
Intercollegiate Business Ethics Case Competition Judge
K-State Business Ethics Case Competition
UNC's Business Ethics Case Competition
Leadership Symposium: Business Ethics for Contemporary Leaders
Intellectual Contributions:
Refereed Articles
Martin, M. W. & Krahnke, K. (in press, 2012). Implicit Bias and Appearance Discrimination in the
Workplace. European Journal of Management.
Martin, M. W. & Torre, C. d.l. (2012). The Metaphysics of Real Estate. Journal of Legal Studies in Business.
Martin, K. D., Cullen, J. B., & Martin, M. W. (2012). What's Yours is Now Mine: Deviant Consumption through
Acquisitive Crime. Journal of Public Policy & Marketing.
Martin, M. W. & French, J. J. (2011). An Ethical and Employment Quagmire: The Case of JBS. Review of
Business and Finance Case Studies.
French, J. J. & Martin, M. W. (2011). Is Sustainable Lumber A Myth? The Latvian Timber Industry. Journal of
the International Academy for Case Studies.
Refereed Proceedings
Full Paper
Martin, M. W. & Kranhnke, K. (in press, 2012). Implicit Bias and Appearance Discrimination in the
Workplace. International Academy of Business and Economics.
Martin, M. W. (2008). The Metaphysics of Real Estate. Rocky Mountain Academy of Legal Studies.
Martin, M. W. (2008). The Metaphysics of Real Estate. Academy of Legal Studies in Business.
Martin, M. W. (2007). Is C.R.E. the Full-Employment Act for Experts? Rocky Mountain Academy of Legal
Studies in Business.
Presentation of Refereed Papers
International
French, J. & Martin, M. W. (2012). Curse or Blessing? The Dynamic Linkages between Remittances and
Macroeconomic Variables. Society of Interdiscipinary Business Research, Bangkok, Thailand.
Martin, K. D. & Martin, M. W. (2012). Consumer's Respnse to Blog Authenticity and Disclousre: An Empiracal
Examination of the FTCs Concerns. Marketing and Public Policy Association, Atlanta, Georgia.
French, J. J. & Martin, M. W. (2011). Is Sustainable Lumber A Myth? The Case of Latvian Timber Industry.
Allied Social Sciences, Las Vegas, Nevada.
National
Torre, C. d.l., Martin, M. W. , & Newmark, R. (2010). Bitter of Sweet: How do Mortgage Cramdowns Taste?
Academy of Financial Services, Anaheim, California.
Torre, C. d.l., Martin, M. W. , & Newmark, R. (2009). Bitter or Sweet: How do Mortgage Cramdowns Taste?
Academy of Legal Studies in Business, Denver, Colorado.
Martin, M. W. & Torre, C. d. l. (2008). The Metaphysics of Real Estate. Academy of Legal Studies in
100
Business, Long Beach, California.
Martin, M. W. & Torre, C. d. l. (2008). The Metaphysics of Real Estate. Rocky Mountain Academy of Legal
Studies, Vail, Colorado.
Regional
Martin, K. D. & Martin, M. W. (2012). What's Yours is Now Mine: Deviant Consumption as Acquisitive Crime.
Center for Marketing and Public Policy Research, Villanova, Pennsylvania.
de la Torre, C. & Martin, M. W. (2007, September). Is CRE 702 the Full-Employment Act for Experts. Rocky
Mountain Academy of Legal Studies in Business, Vail, Colorado.
Research Grants
Funded
2012: Martin, M. W., Provost Travel Award for Summer 2012
2012: Martin, M. W., Summer Support Initiative for Research, Scholarship, Creative Works, and Grant Writing.
Summer Support Initiative
2009: Martin, M. W., MCB Summer Research Grant. MCB Summer Research Grant
Working Papers
Martin, M. W. & French, J. (2012). "Collections or Crime: CitiBank Practices in Indonesia".
Martin, M. W. & Torre, C. d. l. (2012). "Why is Everyone Afraid of Mortgage Modifications?".
Martin, M. W. & Schumacher, S. A. (2012). "The Precarious Practice of International Law: A Dangerous
Endeavor with Few Regulations" targeted for Journal of Legal Studies in Business.
Martin, K. D., Cullen, J. B. , & Martin, M. W. (2012). "What's Yours is Now Mine: Deviant Consumption
through Acquisitive Crime" targeted for Journal Of Public Policy & Marketing.
Martin, M. W. & Krahnke, K. (2011). "Appearance Discrimination and Small Business" targeted for Journal Of
Business & Entrepreneurship.
Martin, K. D. & Martin, M. W. (2011). "Consumer Responses to Blog Authenticity and Disclosure: An empirical
Examination of the FTC's Concerns" targeted for Journal Of Public Policy & Marketing.
Wanasika, I. & Martin, M. W. (2010). "Reformulating The Framework for Strategic Deception".
Martin, M. W. & Schumacker, S. (2009). "Circular 230: The Subtle Dangers of Section 10.35 for Estate
Planners" targeted for Journal Of Taxation.
de la Torre, C. & Martin, M. W. (2007). "Is CRE 702 the Full-Employment Act for Experts" targeted for The
Colorado Lawyer.
Other Intellectual Activities
Discipline-Based Scholarship
2008: Other Research Activities. Edited the following textbook: Business Law: Legal and Ethical Implications
of Business Decision-Making
Learning & Pedagogical Scholarship
2011: Other Research Activities.
2010: Other Research Activities.
2010: Other Research Activities.
2010: Other Research Activities.
Workshop, Santa Fe, NM
2008: Other Research Activities.
Teaching Business Ethics Boot Camp
Business Ethics: Education and Organizational Best Practices
AACSB Teaching Business Ethics Seminar
"How to Infuse Business Ethics into Your Curriculum," Bill Daniels Ethics
AACSB Teaching Effectiveness Seminar
Service:
Service to the University
School Assignments
Member:
101
2011-2012: School of Finance
2007-2008 – 2009-2010: School of Finance
College Assignments
Chair:
2010-2011 – 2011-2012: Student Affairs
2009-2010: MCB Student Affairs
Faculty Advisor:
2008-2009: FMA
2008-2009: Delta Sigma Pi Advisor
2008-2009 – 2009-2010: Law Club Advisor
2007-2008: Financial Management Association
Member:
2010-2011 – 2011-2012: MCB General Faculty Meeting
2009-2010: MCB General Faculty Meetings
2008-2009: MCB General Faculty Meetings
2007-2008: MCB General Faculty Meetings
Other Institutional Service Activities:
2010-2011: Dean's Advisory Board: Invited presentation to Dean's Advisory Board in Coors Stadium
2010-2011: Invited Presenter: Presenter to new students, introducting them to possible careers in
Finance
2009-2010: Daniels Professor of Ethics
2009-2010 – 2010-2011: Daniels Professor of Ethics
2008-2009 – 2011-2012: Ethics Day
University Assignments
Chair:
2010-2011: Student Affairs Committee
Member:
2009-2010 – 2010-2011: Provost Colloquium Committee
Service to the Profession
Chair: Conference / Track / Program
2012: Marketing and Public Policy, Atlanta, Georgia.
Service to the Community
Positions held in civic organizations
2010 – 2012: Northern Colorado Better Business Bureau Foundation Board
Faculty Development
Instructional-Related Conference
2012:
2011:
2011:
2010:
2010:
Engaged Faculty Institute. Loveland, Colorado.
Ethics & Compliance Conference. Seattle, Washington.
Bill Daniels Teaching Business Ethics Workshop. Santa Fe, New Mexico.
AACSB Teaching Business Ethcis. Tampa Bay, Florida.
Concious Capitalism: Building Businesses. Boulder, Colorado.
102
2010: Teaching Business Ethics:Education and Best Practices Certificate Program. Albuquerque, New Mexico.
2008: AACSB International Annual Meeting. Tampa Bay, Florida.
Research-Related Conference/Seminar
2012: Engaged Faculty Institute. Colorado Campus Compact/ CETL. Greeley, Colorado.
Other Professional Development
2012: MCB Online Certification. Completed eight courses. Greeley, Colorado.
2011: 50 for Colorado Executive Education. Denver, Colorado.
Honors-Awards-Grants
Award
2012:
2010:
2009:
2008:
2004:
2000:
Monfort College of Business Teacher of the Year.
General Business Professor ot the Year Monfort College of Business.
Outstanding Professor Award Delta Zeta.
Outstanding Professor Award Delta Zeta.
Pro Bono Public Service Commendation Washington State Bar.
Excellence for Future Award: Estate Planning Creighton Law School.
Honor
2012: Faculty Associate, Villanova School of Business, Center for Marketing and Public Policy Research.
2011: Daniels Distinguished Professor of Business Ethcis.
2010: Daniels Distinguished Professor of Business Ethics.
103
Allen W. McConnell, M.S.
Professor
School of Acctg. and CIS
Monfort College of Business
allen.mcconnell@unco.edu
Professional Interests
Teaching Interests
Accounting
Academic Background
M.S. University of North Dakota, Grand Forks, ND, Accounting, 1966
B.S. University of North Dakota, Grand Forks, ND, Accounting, 1965
Certifications
Certified Public Accountant-Colorado, 2170, 1970
Certified Public Accountant-ND, 332, 1968
Work Experience
Courses Taught
Courses from the Teaching Schedule: Accounting Theory and Research, Advanced Accounting, Auditing
I, Governmental and Institutional Accounting, Intermediate Accounting I, Internship in Accounting, Principles
of Accounting I, Principles of Accounting II
Teaching Activities
Other Teaching Activities
2008 - Other Teaching Activities. 4 sessions on Fraud and Ethics as Faculty Advisor for BAP/PAA, program was
designed and attended by students of all business majors and the minor. Extremely well attended by
students, attendance by business faculty could have been better since this is such an important area. Topics
Ethics in the CPA firms, Ethics and Government, Ethics Theory and the Law, Keynote - Qwest Fraud Case.
Intellectual Contributions:
Refereed Articles
Reed, R. O., Turner, K. F., & McConnell, A. W. (2009). Auditor's Responsibilities for Investigating and
Detecting Illegal Employment Activities by Audit Clients. Journal of Applied Business Research.
Gutierrez, T. F., Bohrer, P., & McConnell, A. W. (in press, 2005). Navigating the Form 1098-T Tuition
Statement: Inconsistencies in Reporting. CPA Journal.
McConnell, A. W., Cox, B. D., & Elsea, J. E. (2003). New Accounting Guidance for Business
Combinations. Journal of Business and Economics Research, 1 (1), 77-80.
McConnell, A., Cox, B., & Elsea, J. (1999). Invalid CFML construct found on line 1 at column 28.
Refereed Proceedings
Abstract Only
McConnell, A. W. (2002). Implementation of SFAS 141 business combinations. Hawaii Conference on
104
McConnell, A. W. (2002). Implementation of SFAS 141 business combinations. Hawaii Conference on
Business, Proceedings.
McConnell, A. W. (2001). SSARS 8 guidelines for compiled financial statement not expected to be used by
third parties. Hawaii Conference on Business, Proceedings.
Presentation of Refereed Papers
Regional
McConnell, A., Cox, B., & Elsea, J. (1997, October). Reporting comprehensive income. Mountain Plains
Management Conference, Grand Junction, Colorado.
Presentation of Non-Refereed Papers
National
McConnell, A. W., Wheble, M. J. , & Bouyer, K. (2004, August). Dealing with Political Correctness--Gone Too
Far or Not Far Enough? Beta Alpha Psi Annual Meeting 2004, Orlando, Florida.
Research Grants
Funded
1996: Allen, M. W., Grant: The 150 hour education requirement for certified public accountants: An
assessment of the costs, benefits, and alternative academic responses, with J. Donelan. , Colorado Society of
CPAs and the UNC Faculty Resea
Research Reports
2008: McConnell, A. W., AACSB - Extension Report., submitted to .
2007: McConnell, A. W., AACSB Original Application for Re-accreditation., submitted to .
1998: McConnell, A. W., AACSB Original Accounting Accreditation., submitted to AACSB.
Other Intellectual Activities
Contribution to Practice
2011: Research-in-Progress. Developing Accounting Alumni to Benefit the Academic Program
2007: Special Projects or Assignments. Updating of Accounting & Auditing Standards during the past twelve
months. John M. Lacey, CPA Leader, 4 hrs CPE
2007: Special Projects or Assignments. KPMG presentation of new and changing accounting areas and
Business Management & Organization updates for the faculty CPE Credits 4 hrs.
2007: Special Projects or Assignments. Required CPE course to maintain CPA License in Colorado, covers
changes in Colorado Statutes, Rules and Regulations, includes legal issues that may affect CPAs. Leader
Rosemary Hertz, 2 CPE hrs.
2007: Special Projects or Assignments. Annual meeting of CSCPAs Leadership Council discussion of issures
facing the profession especially in Colorado.
2006: Special Projects or Assignments. Faculty Conference for Colorado Accounting Professors sponsored by
the CSCPAs, various topics from technical accounting to teaching methodology.
Various leaders. 8 CPE hours
Discipline-Based Scholarship
2007: Other Research Activities. Responsible for writing the AACSB re-affirmation five year report. Report
was turned in on a timel;y basis and the visitation took place on Sept. 26 - 28,2007. Accounting received a
one year extension.
Learning & Pedagogical Scholarship
2011: Other Research Activities.
2007: Special Projects or Assignments. Continuing Professional Education related to SEC Reporting
Requirements. Robert F. Richter Seminar Leader, 8 CPE hrs.
2008: Special Projects or Assignments. Auditing & Accounting Update, GHP Horwath 2 Hours CPE
105
2008: Special Projects or Assignments. APB Update & Review 8 hours of Professional Education, CoCPA
2008: Special Projects or Assignments. 2008 Rocky mountain Regional Meeting of Beta ALpha Psi
8 hours and 10 minutes of Professional education Hours
Service:
Service to the University
School Assignments
Chair:
2009-2010: Chaired, Development of MAcc (Masters of Accounting): Led faculty of the School of
Accounting and CIS in the development of MAcc, all faculty contributed.
2009-2010: Computer Information Systems Program
2008-2009: Computer Info Systems Program
2008-2009 – 2009-2010: School of Accounting & CIS
2007-2008: School of Accounting & Computer Information Systems
2007-2008: Computer Information Systems Program
2007-2008 – 2009-2010: Accounting Program
Faculty Advisor:
2010-2011: Beta Alpha Psi/Professional Accounting Association: Faculty advisor since 1998
2007-2008: Accounting Career Day: 8th. Year Advising BAP/PAA on the annual Career Day. Mainly for
Accoutning majors or prospective majors to help them understand the careers choices available after
graduation
2007-2008: BAP/PAA Faculty Advisor: This was my 9th. year as faculty adviosr and the 8th. year with the
Chapter receiving the highest national rating - Superior Chapter.
1999-2000 – 2003-2004: Beta Alpha Psi
Member:
2011-2012: Accounting Advisory Board
2011-2012: Accounting Curriculum Financial Sub-Committee
2011-2012: Dept of Accounting & CIS
2010-2011: School of Accounting & CIS
2010-2011 – 2011-2012: Accounting Program
2006-2007: Accounting Scholarship Committee: Accounting Scholarship Committee
2005-2006: Accounting Advisory Board
2005-2006 – 2006-2007: School of Accounting & CIS
2005-2006 – 2006-2007: Accounting Program
2003-2004 – 2004-2005: Accounting Department
2001-2002 – 2002-2003: Accounting
Other Institutional Service Activities:
2002-2003: Beta Alpha Psi
College Assignments
Chair:
2009-2010: Chaired, Development of the MAcc (Masters of Accounting): Chaired, teh Development of
the MAcc, all faculty int he School of Accounting & CIS contributed.
2007-2008: Director School of Accounting & CIS: Administrator of the Accounting and CIS Programs.
This year was a heavy load of AACSB Re-affirmation f Accreditation and Provosts Program Review. Job is
larger because of accounting accreditation than for the other Directors in MCB
Faculty Advisor:
106
2008-2009: Advisor Beta Alpha Psi: Advisor of BAP, we have met the requirements for Superior Chapter
again this year
Member:
2010-2011 – 2011-2012: MCB General Faculty Meeting
2009-2010: Administrative Council
2009-2010: MCB General Faculty Meetings
2008-2009: MCB General Faculty Meetings
2007-2008: MCB Dean's Seach Committee: Team participation on reviewing candidates files, interviewing
and recommending finalists to the Provost.
2007-2008: MCB General Faculty Meetings
2007-2008 – 2008-2009: MCB Administrative Council
2006-2007: Curriculum Committee: Accounting Program Representative
2005-2006 – 2006-2007: MCB General Faculty Meetings
2004-2005: MCB General Faculty Meetings
2004-2005 – 2006-2007: MCB Curriculum
2002-2003: MCB General Faculty Meetings
2002-2003: MCB Dean's Search Committee: 2001-2002
2000-2001: MCB Faculty Affairs
University Assignments
Chair:
2009-2010: Chaired - Development of the MAcc (Masters of Accounting): Chaired the Development of
the MAcc all faculty in the School of Accounting and CIS contributed.
Member:
2006-2007: Athletic Board of Control: Faculty Senate Appointee
2002-2003: Board of Athletic Control/Faculty Senate Rep
Other Institutional Service Activities:
2008-2009: Dean's Search Committee: Completed a successful search for Dean of MCB - Don
Gudmundson
2008-2009: Director, School of Accounting & CIS: Great year - completed AACSB Accounting
Accreditation and hired two tenure track accounting faculty. Career Day & Fraud & Ethics day were both
great successes. Very Successful year.
Service to the Profession
Advisor
2011: Northern Chapter of COCPAs, Fort Collins, Colorado.
Board of Directors: Substantial Involvement
2006: Northern Chapter of CSCPAs, Director, Northern Chapter of CSCPAs, Greeley, Colorado.
2004 – 2005: Hospice and Pallitive Care of Northern Colorado, Treasurer, Chair Finance Committee, Director,
Greeley, Colorado.
Chair: Committee / Task Force
2011: Colorado Society of CPAs, COCPAs Fall Faculty Conference (for ten years), Denver, Colorado.
2010: Colorado Society of CPAs Fall Faculty Conference, Chaired and developed the entire program.,
Loveland, Colorado.
2005: Hospice of Northern Colorado, Counselor for parents of deceased children , Greeley, Colorado.
Member: Committee/Task Force
107
2011: SAmple & BAiley CPAs, Fort Collins, CO, I have served on the Advisory Council for Sample & Bailey,
CPAs, Fort Collins, CO every year since 2001. We meet twice a year, to go over there recruiting plans,
personel needs, firm progress and future planning., Fort Collins, Colorado.
2011: Colorado Society of CPAs, COCPAs Career Committee (for 15 years), Denver, Colorado.
2011: Colorado Society of CPAs, 2011 COCPAs Leadership Council (for at least 10 years), Denver, Colorado.
2010: Career Committee of the CSCPAs, Career Committee of the CSCPAs - Since 2005, Greeley, Colorado.
2010: Career Committee of the CSCPAs, Career Committee of the CSCPAs - Since 2005, Greeley, Colorado.
2010: Colorado Society of CPAs Leaders of Accounting Programs, Member of committee 1-1-10 until 8-31-10,
Denver, Colorado.
2010: Sample & Bailey, Recruiting Committee - Since 2005, Fort Collins, Colorado.
2009: Colorado Society of CPAs Leaders of Accounting Programs, Denver, Colorado.
2005: Colorado Society of CPAs, Career Committee, Denver, Colorado.
2004: Hospice of Northern Colorado , Counselor for parents of deceased children From 1999.
2003: Hospice of Northern Colorado Board of Directors, Director from 1999.
2001: Northeastern Junior College, Business & Accounting Programs Advisory Board 1980.
2001: CSCPAs, Accountancy Regulation Committee 1994.
2000: Aims Community College, Accounting Program Advisory Board Member 1980.
1999: CSCPAs, Task Force Implementing 150 Hour Requirement 1997-1999.
Officer: Organization / Association
2000: College Credit Union, Director/member 1994.
1999: College Credit Union, Treasurer 1998-1999.
Other Professional Service Activities
2008: Colorado Society of CPAs Leaders of Accounting Programs, Member of Colorado Society leaders of
Accounting Programs, Denver, Colorado.
2007: Colorado Society of CPAs, Member of Administrators of Accounting Programs at Universities in
Colroado. Plan two professional events for university accounting staff within the state. Recommending body
to CSCPAs regarding changes in accounting issues, laws, & regulations that affect accounting programs
within the state., Denver, Colorado.
2006 – 2007: Colorado Society of CPAs, CSCPAs Leadership Group. Represents membership in setting
Society direction. Recommends policy changes to Board of Directors and program changes that are needed.,
Denver, Colorado.
2005: Colorado Society of CPAs - College Affairs Committee, Committee deals with relations between college
faculty and practitioners. Supports programs to open communications between faculty from different schools
and sponsors two faculty workshops per year., Denver, Colorado.
2003 – 2004: Colorado Society of CPAs - College Affairs Committee, Committee deals with relations between
college faculty and practitioners. Supports programs to open communications between faculty from different
schools and sponsors two faculty workshops per year. , Denver, Colorado.
2003: Hospice of Northern Colorado Bereavement Committee, Member 1999.
2003: CSCPAs, Northern Chapter Member 1968.
2003: American Accounting Association, Member 1968.
2003: American Institute of CPAs, Member 1968.
2001: Hospice of Northern Colorado Financial Committee, Member 1999.
Faculty Development
Instructional-Related Conference
2010: Colorado Society of CPAs. CSCPA Summer Faculty Conference,. Loveland, Colorado.
2010: Colorado Society of CPAs. Planner for the 2010 Faculty Summer Faculty Conference,. Loveland,
Colorado.
2007: CSCPA Faculty Conference 2006. CSCPAs conference to assist faculty with teaching changing topics in
accounting. Denver, Colorado.
108
Research-Related Conference/Seminar
2006: Conference on Accounting Education. Park City, Utah.
Other Professional Development
2011: AICPA. Professional Ethics: The AICPA's Comprehensive Course. Durham, North Carolina.
2011: Colorado Society of CPAs. Colorado Statues, Rules, and Regulations. Denver, Colorado.
2011: Colorado Society of CPAs. Accounting and auditing Update. Denver, Colorado.
2011: Colorado Society of CPAs. Revenue Recognition: Getting the New Standard Right AICPA course offered
through COCPA. Longmont, CO, Colorado.
2011: Colorado Society of CPAs. Nonprofit Accountng and Auditing: Practical Hands-on Exercises AICPA
course offered through COCPAs. Denver, Colorado.
2011: Colorado Society of CPAs. 2011 Colorado Society of CPAs Leadership Council. Denver, Colorado.
2010: American Accounting Association Western Regional Meeting. April 28 - 20, 2010, Accounting 5.5hrs,
Behavioral Ethics 1hr, Communications 2hr, Specialized Knowledge and Applications 1.5hrs. Portland, Oregon.
2010: Colorado Society of CPAs. Annual Update for Accountants and Auditors, August 9, 2010. Ft. Collins,
Colorado.
2010: Colorado Society of CPAs. Colorado Board of Accountancy Statues, Rules, and Regulations, Oct. 20,
2010. Ft. Collins, Colorado.
2007: KPMG Southwest Area Faculty Symposium. Training for faculty on changing accounting principles and
Buusiness Management and Organization. Denver, Colorado.
2007: Leadership Council Meeting. LEadership skills to be applied to management of the society and other
organizations. Denver, Colorado.
2007: FASB/APB Update and Review. To cover the changing areas of Accounting principles and concepts and
review past changes. Denver, Colorado.
2007: Colorado State Board of Accountancy Statutes, Rules and Regulations. Required ethics coursee to
maintain CPA License. Denver, Colorado.
2007: GHP Horwath 2007 Accounting & Auditing Update. Seminar in changes in Accounting and Auditing
methods and requirements. Denver, Colorado.
2006: ASWA Tax Update 2006 (2 hrs.). ASWA Tax Update 2006 (2 hrs). Fort Collins, Colorado.
2005: Gear Up 1040 Individual Tax Seminar (October 24 & 25). Casper, Wyoming.
2005: GHP 15th Annual SEC Reporting Conference. Denver, Colorado.
2005: AICPA 2005 FASB Update. Denver, Colorado.
2005: Colorado State Board of Accountancy Statues and Rules. Fort Collins, Colorado.
2003: Accounting and Auditing Update, CSCPAs. Fort Collins, Colorado.
2003: IRS Tax Practitioners Symposium, CSCPAs. Fort Collins, Colorado.
2003: Federal Taxation Refresher Course, Module 1, CCH Incorporated. Greeley, Colorado.
2003: Federal Taxation Refresher Course, Module 2, CCH Incorporated. Greeley, Colorado.
2003: CSCPAs Fall Faculty Symposium. Denver, Colorado.
2003: The Benefits of a More Powerful Memory, American Society of Women Accountants. Wheatridge,
Colorado.
2003: Making Ethics Count: CPAs and Ethics, CSCPAs. Westminster, Colorado.
2002: Current Developments in Accounting & Auditing, Colorado Society of CPAs. Denver, Colorado.
2002: SEC Updates Conference, GHP Financial. Denver, Colorado.
2002: Accounting and Auditing Conference, Colorado Society of CPAs. Denver, Colorado.
2002: Tax Year in Review and 2002 Planning, Colorado Society of CPAs. Thornton, Colorado.
2002: CSCPAs Fall Faculty Conference. Denver, Colorado.
2001: Faculty Conference, CSCPAs. Denver, Colorado.
2001: Current Developments in Accounting and Auditing. Fort Collins, Colorado.
2001: Faculty Symposium. Greeley, Colorado.
2001: Business Acquisitions, CSCPAs. Denver, Colorado.
109
2001: Ethics for a CPA, CSCPAs. Denver, Colorado.
2001: Mastering Quick Books and Software Real World Training, . Fort Collins, Colorado.
2001: The CPA Evaluation Managing Risk in the Real World, AICPA. Denver, Colorado.
2001: Seminar in Auditing, CSCPAs. Fort Collins, Colorado.
2000: AICPA Guide to Consolidations and Business Combinations. Denver, Colorado.
2000: Analyzing Financial Statements--How to Really Read a Statement to Manage a Business. Denver,
Colorado.
2000: FASB/APB Review and Update. Denver, Colorado.
2000: Gear Up Tax Seminar. Lincoln, Nebraska.
2000: I. Independence Issues in the Profession II. A New Compilation is Born. Fort Collins, Colorado.
1999: Income Tax Review and Update. Denver, Colorado.
1999: Business Entities Taxation--Corporations, Partnerships, and LLC. Denver, Colorado.
1999: COPAS--Colorado Education Day. Denver, Colorado.
1999: General Ethics for CPAs in Public Practice, Indistry, Government, and Education. Denver, Colorado.
1999: Current Developments in Accounting and Auditing. Denver, Colorado.
1999: CSCPA Annual Meeting and Leadership Conference. Vail, Colorado.
1999: Cost Board of Accounting Standards, Rules, and Regulations. Denver, Colorado.
1998: Compilations & Review Standards Update, University of Denver Law School. Denver, Colorado.
1998: Accounting Standards Update, University of Denver Law School. Denver, Colorado.
1998: Rulings on the State Board of Accountancy, Ethics and Other Philosophizing, CSCPAs. Denver,
Colorado.
1998: AICPA Professional Liability Insurance Program Risk Management Seminar, "The Life Cycle of a Client
Relationship" Continental Casualty Co. Denver, Colorado.
1998: Faculty Symposium, CSCPAs. Denver, Colorado.
1998: State and Local Tax Issues, CSCPAs. Denver, Colorado.
1998: Tax Year in Review and 1998 Planning, CSCPAs. Denver, Colorado.
1998: Introduction to Microsoft Word. Greeley, Colorado.
1997: Accounting 5240, Advanced Financial Accounting, CU. Boulder, Colorado.
1997: FASB/APB Review and Update. Denver, Colorado.
1997: Colorado Board of Accountancy Statues, Rules, and Regulations. Denver, Colorado.
1997: 39th Mountain Plains Management Conference. Grand Junction, Colorado.
1997: 1040 Tax Seminar/Gear Up Tax. Casper, Wyoming.
1997: American Accounting Association Western Regional Annual Meeting. Santa Rosa, California.
1997: CSCPAs 1997 Fall Conference. Denver, Colorado.
1997: CSCPAs 1997 Annual Meeting and Leadership Conference. Beaver Creek, Colorado.
1996: Cash Flow Statements, A Practical Guide/CSCPAs. Denver, Colorado.
1996: Tax Year in Review & 96 Planning/CSCPAs. Denver, Colorado.
1996: FASB Update, Wyoming Society of CPAs. Cheyenne, Wyoming.
1996: Faculty Symposium, CSCPAs. Denver, Colorado.
1996: CSCPAs Annual Meeting. Breckenridge, Colorado.
1996: Accounting & Auditing Update. Denver, Colorado.
1996: Ethical Responsibilities in Tax Practice. Denver, Colorado.
Professional Internships
2008: American Accounting Association. 2008 APLG/FSA Joint Seminar 2/10/2008 Accounting 2 hrs,
Management Advisory Services 9.5 hrs. Charleston, South Carolina.
Professional Seminars / Workshops
2010: Colorado Society of CPAs. 2010 Leadership Couoncil Meeting Understanding and Succeeding in The
new Normal, June 11, 2010. Denver, Colorado.
110
2009: Looking to the Future Tax Planning for 2010 , GHP Horwath Dec. 9, 2009. Denver, Colorado.
2009: Year End Accounting and Tax Update, BDO Seidman/ACM, Dec 15, 2009. Denver, Colorado.
2009: Colorado Society of CPAs. Federal and State Tax Update. Ft. Collins, Colorado.
2009: Colorado Society of CPAs. Financial Forecasting & Management Decisions. Longmont, Colorado.
2009: Colorado Society of CPAs. Colorado Rules & Regulations, Dec. 9, 2009. Ft. Collins, Colorado.
2009: EKS&H's (M-2009) Year-End Accounting and business Update. Year-End Accounting and Business
Update, Dec 14, 2009. Denver, Colorado.
2008: Colorado Society of CPAs. CSCPAs Summer Faculty Conference. Denver, Colorado.
2007: Attended the KPMG SW Faculty Symposium in Denver. Denver, Colorado.
2007: GHP Horwath 2007 17th. Annual SEC REporting Conference. Conference updating and reeviewing SEC
Reporting Requirements. Denver, Colorado.
2007: Colorado Society of CPAs. 2007 Leadership Council Retreat June 8, 2007. Denver, Colorado.
2006: PwC University for Faculty 2006. Florham Park, New Jersey.
2004: FASB Review and Update, Colorado Society of Public Accountants. Denver, Colorado.
2004: 14th. Annual SEC Conference, Gelfond Hochstadt Pangburn PC. Denver, Colorado.
2004: Gear UP Tax Seminar, Wyoming Association of Public Accountants. Casper, Wyoming.
Honors-Awards-Grants
Award
2009: School of Accounting and CIS Excellence Through performance Assessment University of Northern
Colorado.
2008: University of Northern Colorado Professor of the Year, University of Northern Colorado SRC UNC
Student Representative Council.
2006: Accounting Professor of the Year Accounting Professor of the Year.
2006: Mortar Board Favorite Professor Mortar Board Favorite Professor.
2000: MCB Outstanding Service Award Kenneth W. Monfort College of Business.
1999: MCB Service Recognition Kenneth W. Monfort College of Business.
Honor
2011:
2008:
2006:
2006:
2003:
2003:
2002:
2002:
2000:
2000:
1996:
Faculty Member of the Game Northern Colorado Basketball.
Beta Alpha Psi National Advisor of the Year Beta Alpha Psi (National).
Housing and Residential Life Excellence in Teaching & Advising Recognition.
Given by Alum Cheryl Wenzinger UNC Foundation and Alumni Tile.
CPAs Making a Difference Colorado Society of CPAs.
Excellence in Faculty Advisement University of Northern Colorado.
MCB Professor of the Year MCB Student Representative Council.
MCB Accounting Department Professor of the Year SRC (Student Representative Council.
MCB Professor of the Year SRC.
MCB Accounting Department Professor of the Year SRC.
Professor Recognition Alpha Sigma Alpha.
111
Richard I. Newmark, Ph.D.
Professor
School of Acctg. and CIS
Monfort College of Business
richard.newmark@unco.edu
Professional Interests
Research Interests
AIS, tax, behavioral, REA, semantic web, lean accounting, education technology, distance learning
Teaching Interests
AIS, managerial accounting, tax, accounting principles
Academic Background
Ph.D. University of Miami, Miami, FL, Accounting, 1996
M.S. University of Miami, Miami, FL, Taxation, 1986
B.S. University of Florida, Gainesville, FL, Finance, 1984
Certifications
Certified Public Accountant, 18570, 1987
Memberships
Accounting Information Systems Educators Association
American Accounting Association
American Institute of CPAs
American Taxation Association
Colorado Society of CPAs
Information Systems Audit and Control Association
Institute of Management Accountants
Work Experience
Academic Experience
Assistant Professor, Old Dominion University (1996 - 2001). Courses taught: Principles of Accounting--Part I
(undergraduate), Advanced Income Taxation (undergraduate/graduate), Accounting for Mangers (MBA)*, Tax
Research (Graduate)*, Taxation of Corporations II (Graduate)*, Tax Aspects of International Business
(Graduate)*, Doctoral Seminar in International Taxation. * indicates courses taught one or more times on
interactive television to several sites simultaneously.
Assistant Professor, Southeastern Louisiana University (1995 - 1996). Courses taught (undergraduate only):
Principles of Accounting--Part I, Individual Income Taxation, Advanced Income Taxation.
Instructor while a doctoral student, University of Miami (1992 - 1995). Courses taught: Principles of Financial
Accounting (undergraduate), Individual Income Taxation (graduate), Tax Policy--team taught with Dr. Shirley
Dennis-Escoffier (graduate).
Non-Academic Experience
National
112
Accounting Senior, Ross and Brant, PA, CPA (1989 - 1990). Provided full service to clients including
compilations, reviews, tax projections, tax research, and tax compliance. .
Accounting Senior, Goldwyn, Weinberg, & Company, PA (1987 - 1989). Provided full service to clients
including compilations and tax compliance. Also part of audit team responsible for audit of firm's major client.
.
Tax staff accountant, Arthur Young (1986 - 1987).
Paid Service
2005: Prentice Hall, Reviewer of Jane Reimers' Principles of Financial Accounting book.
2004: Prentice Hall, Reviewed Dennis-Escoffier and Fortin's Taxation for Decision Makers.
2004: Prentice Hall, Reviewer of Jane Reimers' Principles of Financial Accounting book.
2004: Prentice Hall, Compared Taxation for Decision Makers by Dennis-Escoffier and Fortin to Principles of
Taxation for Business and Investment Planning by Jones.
2003: Prentice Hall , Reviewed PowerPoint presentations for Income Tax Fundamentals: 2003 Edition by G.
E. Whittenburg and M. Altus-Buller.
2002: Houghton Mifflin Company, Reviewed chapters 1-5 of textbook entitled, Managerial Accounting, First
Edition.
2001: Irwin McGraw-Hill, Reviewed manuscript for Principles of Taxation - Advanced Strategies textbook by
Sally Jones.
Courses Taught
Courses from the Teaching Schedule: Accounting Directed Studies, Accounting Systems, Contemporary
Issues in Accounting Information Systems, Cost and Managerial Accounting I, Income Tax I, Income Tax II,
Information Systems, Internship in Accounting, Internship in Computer Information Systems, Internship in
General Business, Principles of Accounting I, Principles of Accounting II
Courses taught, but not in the Schedule:
Tax Research, Taxation of Consolidations and Reorganizations, U.S. Taxation of Foreign Transactions, MBA
Accounting Principles, Tax II.
Intellectual Contributions:
Refereed Articles
Newmark, R. I., Seaton, L., & Stallings, M. (in press, 2011). Student Response System Technology in
Accounting Information Systems Course. Accounting Information Systems Educator Journal.
Sedbrook, T. A. & Newmark, R. I. (2008). Automating REA Policy Level Specifications with Semantic Web
Technologies. Journal of Information Systems, 22 (2), 29.
Newmark, R. I., Stallings, M. A., & de la Torre, C. (2008). What's the Point? An After-Tax Analysis of
Negative Mortgage Points. Real Estate Taxation, 35 (4), 154-162.
de la Torre, C., Stallings, M., & Newmark, R. I. (2007). An After-Tax Analysis of Piggy-backs and PMI: What
should real estate professionals know? Real Estate Law Journal, 117-143.
Newmark, R. I., Hutton, M., & Cruz, C. (2007). Using a Researcher-Reviewer Pedagogy to Teach Tax
Research. Advances in Accounting Education, 8, 53-76.
Newmark, R. I. & de la Torre, C. (2004). Homeowners Associations: Case Study Illustrates Tax Options for
Homeowners Associations. Real Estate Taxation, 153-166.
Newmark, R. I. (2003). The Introductory Tax Course Revisited. Tax Adviser, 695-697.
de la Torre, C. & Newmark, R. I. (2002). Tax Issues for Homeowners Associations. The Colorado Lawyer,
71-77.
Newmark, R. I. & Karim, K. (2002). The Effects of Red-Flag Items, Unfavorable Projection Errors, and Time
Pressure on Tax Preparers' Aggressiveness. Advances in Accounting Behavioral Research, 5, 213-243.
Newmark, R. I. & Englebrecht, T. (1999). Courts split on Individuals' Deficiency Interest Deduction. Practical
Tax Strategies, 87-96.
Newmark, R. I. & Englebrecht, T. (1999). More Courts Reject Deduction for Individual's Deficiency
Interest. Tax Ideas, 1235-1256.
Newmark, R. I. (1997). The Assignment of Income Dilemma. CPA Journal, 30-35.
113
Collins, F., Lowensohn, S., McCallum, M., & Newmark, R. (1995). The Relationship Between Budgetary
Management Style and Organizational Commitment in a Not-for-Profit Organization. Behavioral Research in
Accounting, 7, 65-79.
Schriesheim, C., Gardiner, C., Newmark, R. I. , & Lowensohn, S. (1994). The Equal-Interval Nature of
Semantic Differential Scales: An Empirical Investigation Using Fiedler's Least Preferred Coworker (LPC) Scale
and Magnitu. Educatonal and Psycological Measurement.
Refereed Proceedings
Full Paper
Newmark, R. I. & Sedbrook, T. (2009). Modeling Support Events at the Value Chain and Business Process
Levels of the REA Enterprise Ontology. American Accounting Association.
Sedbrook, T. & Newmark, R. (2009). Modeling Support Events at the Value Chain and Business Process
Levels of the REA Enterprise Ontology. VMBO 2009 (Value Modeling and Business Ontologies).
Newmark, R. I. & Sedbrook, T. (2009). Processing Evidence Documents with Semantic Web
Technologies. VMBO 2009 (Value Modeling and Business Ontologies).
Sedbrook, T., Newmark, R., & Cullom, C. (2008). Beyond ERP Employing Semantic Web Technologies to
Implement REA as the Enterprise Information System Model. AIS Educator Association.
Newmark, R. I. (2008). Using the REA Enterprise Ontology to Teach Deferred Taxes and Other Non-AIS
Topics. AIS Educator Association.
Newmark, R. I., Seaton, L., & Stallings, M. (2008). Student Response Systems Use in Accounting Information
Systems Classes. AIS Educator Association.
Sedbrook, T. & Newmark, R. (2006). Coordinating Supply Chains through REA Knowledge Bases. Decision
Sciences Institute.
Non-Refereed Articles
Michael, M. & Newmark, R. I. (2002). Accounting Faculty Members' Perceptions of Distance Learning: An
Exploratory Study. , 12 (2), n/a.
Invited Articles/Reviews
Newmark, R. I. (2003). Principles of Taxation: Advanced Strategies , 2003 Edition (Book Review). Journal of
the American Taxation Association, 25 (1), 133-135.
Newmark, R. I. (2001). TaxAct 2000 Standard and TaxAct 2000 Deluxe (Software Review). Journal of the
American Taxation Association, 23 (2), 76-78.
Collins, F., Lowensohn, S., McCallum, M., & Newmark, R. I. (1995). The Relationship Between Budgetary
Management Style and Organizational Commitment in a Not-for-Profit Organization. , II.
Book
Perry, J. T. & Newmark, R. (2011). Building Accounting Systems Using Access 2010, 5191 Natorp Boulevard,
Mason, OH 45040: South-Western Cengage Learning.
Perry, J. T. & Newmark, R. I. (2009). Building Accounting Systems Using Access 2007 Cengage.
Monograph
Newmark, R. I. (2001). Methods, Topics, and Issues in Tax Eduation, Sarasota, FL: American Taxation
Association.
Book Chapters
Non-Refereed
Newmark, R. I. (2011). "PowerPoint Slides for Prentice Hall Federal taxation 2012: Individuals", In Christina
Rumbaugh (Ed.) Prentice Hall Federal taxation 2012: Corporations. Upper Saddle, NJ: Prentice Hall.
Book Supplement
Newmark, R. I. (2011). "PowerPoint Slides for Prentice Hall Federal taxation 2012: Corporations", In
Christina Rumbaugh (Ed.) Prentice Hall Federal taxation 2011: Corporations. Upper Saddle, NJ: Prentice Hall.
Newmark, R. I. (2010). "PowerPoint Slides for Prentice Hall Federal taxation 2011: Corporations", Prentice
114
Hall Federal taxation 2011: Corporations.
Newmark, R. I. (2010). "PowerPoint Slides for Prentice Hall Federal taxation 2011: Individuals", Prentice Hall
Federal taxation 2011: Individuals.
Newmark, R. I. (2009). "PowerPoint Slides for Prentice Hall Federal taxation 2010: Individuals", In Christina
Rumbaugh (Ed.) Prentice Hall Federal taxation 2010: Individuals. Upper Saddle, NJ: Prentice Hall.
Newmark, R. I. (2009). "PowerPoint Slides for Prentice Hall Federal taxation 2010: Corporations", In
Christina Rumbaugh (Ed.) Prentice Hall Federal taxation 2010: Corporations. Upper Saddle, NJ: Prentice Hall.
Newmark, R. I. (2008). "PowerPoint Presentations for Prentice Hall Federal taxation 2009: Corporations,
Partnerships, Estates and Trusts", In Kierra Kashickey (Ed.) Prentice Hall Federal taxation 2009: Corporations,
Partnerships, Estates and Trusts, (pp. PowerPoint slides for chapters). Upper Saddle, NJ: Pearson Publishing.
Newmark, R. I. (2008). "PowerPoint Slides for Prentice Hall Federal taxation 2009: Individuals", In Kierra
Kashickey (Ed.) Prentice Hall Federal taxation 2009: Individuals, (pp. PowerPoint presentations for all
chapters). Upper Saddle, NJ: Pearson Publishing.
Newmark, R. I. (2007). "PowerPoint Slides for Prentice Hall Federal taxation 2008: Individuals", In Susan
Abramson (Ed.) Prentice Hall Federal taxation 2008: Individuals , (pp. Powerpoint slides for 17 chapters).
Upper Saddle, NJ: Pearson/Prentice Hall.
Newmark, R. I. (2007). "PowerPoint Presentations for Prentice Hall Federal taxation 2008: Corporations,
Partnerships, Estates and Trusts", In Susan Abramson (Ed.) Prentice Hall Federal taxation 2008:
Corporations, Partnerships, Estates and Trusts, (pp. Powerpoint slides for all chapters). Upper Saddle, NJ:
Pearson/Prentice Hall.
Newmark, R. I. (2006). "PowerPoint slides for all chapters (not an update of existing slides)", In Joanna
Doxey (Ed.) Financial Accounting by Jane Reimers: 2006. New Jersey: Prentice Hall.
Newmark, R. I. (2006). "PowerPoint Presentations for Prentice Hall Federal taxation 2007: Corporations,
Partnerships, Estates and Trusts", In Kerry Tomasso (Ed.) Prentice Hall Federal taxation 2007: Corporations,
Partnerships, Estates and Trusts. New Jersey: Prentice Hall.
Newmark, R. I. (2006). "PowerPoint Slides for Prentice Hall Federal taxation 2007: Individuals", In Kerry
Tomasso (Ed.) Prentice Hall Federal taxation 2007: Individuals. New Jersey: Prentice Hall.
Newmark, R. I. (2005). "PowerPoint Presentations for Prentice Hall Federal taxation 2006: Corporations,
Partnerships, Estates and Trusts ", In Beth Romph (Ed.) Prentice Hall Federal taxation 2006: Corporations,
Partnerships, Estates and Trusts, (pp. n/a). Upper Saddle, NJ: Prentice Hall.
Newmark, R. I. (2004). "PowerPoint Presentations for Prentice Hall Federal taxation 2005: Corporations,
Partnerships, Estates and Trusts ", In Beth Romph (Ed.) Prentice Hall Federal taxation 2005: Corporations,
Partnerships, Estates and Trusts , (pp. n/a). Upper Saddle River, NJ: Prentice Hall.
Newmark, R. I. (2003). "PowerPoint Presentations for Prentice Hall Federal taxation 2004: Corporations,
Partnerships, Estates and Trusts ", In Beth Romph (Ed.) Prentice Hall Federal taxation 2004: Corporations,
Partnerships, Estates and Trusts , (pp. n/a). Upper Saddle River, NJ: Prentice Hall.
Newmark, R. I. (2002). "PowerPoint Presentations for Prentice Hall Federal taxation 2003: Corporations,
Partnerships, Estates and Trusts ", In Beth Romph (Ed.) Prentice Hall Federal taxation 2003: Corporations,
Partnerships, Estates and Trusts , (pp. n/a). Upper Saddle River, NJ: Prentice Hall.
Newmark, R. I. (2002). "PowerPoint Presentations for West's Federal Tax Research, 6th Ed ", In Carol
Bennett (Ed.) West's Federal Tax Research, 6th Ed , (pp. n/a). USA: Thomson South-Western.
Newmark, R. I. (2001). "PowerPoint Presentations for Prentice Hall Federal taxation 2002: Corporations,
Partnerships, Estates and Trusts ", In Beth Romph (Ed.) Prentice Hall Federal taxation 2002: Corporations,
Partnerships, Estates and Trusts , (pp. n/a). Upper Saddle River, NJ: Prentice Hall.
Newmark, R. I. (1998). "PowerPoint Presentations for West's Federal Tax Research, 5th Ed", In Carol
Bennett (Ed.) West's Federal Tax Research, 5th Ed, (pp. n/a). Cincinnati, OH: Southwestern College
Publishing.
Presentation of Refereed Papers
International
Newmark, R. I., Smith David, J., Dunn, C., & O'Brien, A. (2011, August). Teaching the Accounting Systems
Course from a Conceptual Foundation. American Accounting Association, Denver, Colorado.
115
Newmark, R. I., Seaton, L., & Stallings, M. (2009). Student Response Systems' Use in Accounting Information
Systems Classes. American Accounting Association, New York, New York.
Newmark, R. I. & Cullom, C. (2009, August). Accounting Information Systems Project Modeling the Design of
Accounting Systems with REA and Relational Database Constructs. American Accounting Association, New
York, New York.
Newmark, R. I. & Sedbrook, T. (2009, August). Modeling Support Events at the Value Chain and Business
Process Levels of the REA Enterprise Ontology. American Accounting Association, New York, New York.
Newmark, R. I. & Sedbrook, T. (2009, February). Modeling Support Events at the Value Chain and Business
Process Levels of the REA Enterprise Ontology. VMBO 2009 (Value Modeling and Business Ontologies), Kista
(suburb of Stockholm), Sweden.
Sedbrook, T. & Newmark, R. (2009, August). An REA Semantic Wiki. American Accounting Association, New
York, New York.
Sedbrook, T. & Newmark, R. (2009, February). Processing Evidence Documents with Semantic Web
Technologies. VMBO 2009 (Value Modeling and Business Ontologies), Kista (suburb of Stockholm), Sweden.
Newmark, R. I. (2007, August). Accounting Information System Database Project. American Accounting
Association, Chicago, Illinois.
Newmark, R. (2007, June). Eggcellent Rockets REA Teaching Case. REA - 25, Newark, Delaware.
Sedbrook, T., Newmark, R., & Cullom, C. (2007, June). Applying Semantic Web Technologies that Automate
Extended REA Typifications, Groupings and Associations. REA - 25, Newark, Delaware.
Newmark, R. I. & Karim, K. (1999, May). The effects of red flag items and unfavorable projection errors on
tax preparers' aggressiveness in a time-pressured environment. European Accounting Conference,
Bordeaux, France.
National
Newmark, R. I. (2011, June). Access Workshop--Working with the Human Resources Process. AIS Educator
Association, Fort Collins, Colorado.
Newmark, R. I. (2011, June). REA Workshop --Using REA Modeling to Understand Journal Entries. AIS
Educator Association, Fort Collins, Colorado.
Newmark, R. I. (2010, June). REA Workshop Part 2--Financial Accounting Queries. Hands on Training Session.
Accounting Information Systems Educator Conference, Estes Park, Colorado.
Newmark, R. I. (2010, June). REA Workshop Part 3--Access 2007 Queries and Reports. Hands-on Training.
Accounting Information Systems Educator Conference, Estes Park, Colorado.
Newmark, R. I. & Sedbrook, T. (2009, June). Conceptualizing the Support Business Process: Where the
Rubber Meets the Road in the REA Enterprise Ontology. AIS Educators Conference, Colorado Springs,
Colorado.
Newmark, R. I. (2009, June). Exploring Access 2007 in some Depth - Hands on Training Session. AIS
Educator Association, Colorado Springs, Colorado.
Newmark, R. I. (2008, June). Using the REA Enterprise Ontology to Teach Deferred Taxes and Other Non-AIS
Topics. AIS Educator Association, Fort Collins, Colorado.
Newmark, R. I., Seaton, L., & Stallings, M. (2008, June). Student Response Systems Use in Accounting
Information Systems Classes. AIS Educator Association, Fort Collins, Colorado.
Sedbrook, T., Newmark, R., & Cullom, C. (2008, June). Beyond ERP Employing Semantic Web
Technologies to Implement REA as the Enterprise Information System Model. AIS Educator Association, Fort
Collins, Colorado.
Durler, G. M., Newmark, R., & Fordham, D. (2007, June). REA: Has It Arrived or Missed the Boat. AIS
Educators Conference, Estes Park, Colorado.
Newmark, R. I. (2007, June). A student project: REA database design and implementation. AIS Educators
Conference, Estes Park, Colorado.
Newmark, R. (2007, June). Introduction to Relational Database Design Using REA. AIS Educators
Conference, Estes Park, Colorado.
Sedbrook, T., Newmark, R., & Cullom, C. (2007, June). Applying the REA Ontology to Manage
Inter-Enterprise Collaborations . AIS Educators Conference, Estes Park, Colorado.
Sedbrook, T., Newmark, R., & Cullom, C. (2006, June). Coordinating Supply Chains through REA Knowledge
Bases. AIS Educators Conference, Estes Park, Colorado.
116
Cullom, C. & Newmark, R. I. (2005, June). Comparison of REA and Information Systems Methodology for
Design and Development of Accounting Information Systems. AIS Educators Conference, Breckenridge,
Colorado.
Newmark, R. I. (2004, June). What Are Students Thinking? Use of Game-Show Style Wireless Student
Response Pads Add New Dimensions to AIS Classroom Interaction and Administration. AIS Educators
Conference, Denver, Colorado.
Newmark, R. I. & de la Torre, C. (2003, August). Comprehensive Tax Scenarios for Homeowners Associations.
Academy of Legal Studies in Business, Nashville, Tennessee.
Newmark, R. I. (2002, July). Teams and Megateams: Electronic Bulletin Boards Facilitate Intergroup Use of
Intragroup Information. AIS Educators Conference, Copper Mountain, Colorado.
Tully, G., Bradford, M., Newmark, R. I. , Hutton, M., & Walsh, R. (2002, August). Using On-Line Environments
to Supplement On-Campus Courses (presentation only - no paper). American Accounting Association
National Conference, San Antonio, Texas.
Newmark, R. I. & Hutton, M. (2001, August). Teaching tax research skills via electronic media: Using a
researcher-reviewer pedagogy. American Accounting Association National Conference, Atlanta, Georgia.
Newmark, R. I. & Hutton, M. (2001, February). Teaching tax research skills via electronic communications.
American Taxation Association Midyear Meeting, Phoenix, Arizona.
Newmark, R. I. & Karim, K. (1999, August). The effects of red-flag items, unfavorable projection errors, and
time pressure on tax preparers' aggressiveness. American Accounting Association National Conference, San
Diego, California.
Regional
de la Torre, C. & Newmark, R. I. (2002, September). Tax Issues for Homeowners Associations. RMALSB
2002, Vail, Colorado.
de la Torre, C. & Newmark, R. I. (2002, September). The Colorado Common Interest Ownership Act:
Enforcement Differences Between CC&R's and Bylaws. RMALSB 2002, Vail, Colorado.
Presentation of Non-Refereed Papers
National
Newmark, R. I. (2010, February). Using Clickers in the Classroom. American Taxation Association Midyear
Meeting, Denver, Colorado.
Newmark, R. I. (2006, June). Hurtts Rent A Car - Illustration of Typifications for Policies and Commitments.
AIS Educators Conference, Estes Park, Colorado.
Newmark, R. I. (2006, January). Comparison of REA and Information Systems Methodology for Design and
Development of Accounting Information Systems. American Accounting Association Information Systems
Section, Scottsdale, Arizona.
Newmark, R. I. (2006, January). Hurtts Rent-A-Car: REA Policy-level Teaching Case. American Accounting
Association Information Systems Section, Scottsdale, Arizona.
Newmark, R. I. (2003, February). Enhancing Teaching with Technology (presentation only - no paper).
American Taxation Association Midyear Meeting, St. Petersburg, Florida.
Newmark, R. I. (1999, February). Teaching Tax Research Via Distance Learning (Presentation only - no
paper). American Taxation Association Midyear Meeting, San Francisco, California.
Research Grants
Funded
2008: Sedbrook, T. A. & Newmark, R. I. , Scholars Incentive Grant, MCB. Article: Automating REA Policy Level
Specifications with Semantic Web Technologies
2008: Newmark, R. I., Stallings, M., & de la Torre, C., Scholars Incentive Grant ($300.00), MCB. Article:
Automating REA Policy Level Specifications with Semantic Web Technologies
2008: Newmark, R. I., de la Torre, C., & Stallings, M., Working Paper Grant, MCB. Working Paper: What's the
Point? An After-Tax Analysis of Negative Mortgage Points
2007: de la Torre, C., Stallings, M., & Newmark, R. I. , Working Paper Grant, MCB. Working Paper: An
After-Tax Analysis of Piggy-backs and PMI: What should real estate professionals know?
2007: de la Torre, C., Stallings, M., & Newmark, R., Scholars Incentive Grant ($300.00), MCB. Article: An
117
After-Tax Analysis of Piggy-backs and PMI: What should real estate professionals know? Real Estate Law
Journal.
2006: Newmark, R. I., Hutton, M., & Cruz, C., Scholars Incentive Grant ($1,000.00), MCB. For paper entitled,
Using a Researcher-Reviewer Pedagogy to Teach Tax.
2004: Richard, N. I., $4,500 grant to create one or more cases to convert the Systems Understanding Aid
manual accounting system into a relational database by using REA modeling., Instructional Improvement
Grant
2004: Richard, N. I., Working Paper Grant ($250) for paper entitled, Using a Researcher-Reviewer Pedagogy
to Teach Tax Research Skills Via Electronic Communications., MCB
2004: Richard, N. I., Working Paper Grant ($125) for paper entitled, Comprehensive Tax Scenarios for
Homeowners Associations., MCB
2003: Richard, N. I., Research grant ($2,250) to explore the research question, 'Do homeowners associations
have an impact on value?' With co-researcher Cris de la Torre, we will conduct focus groups to develop a
survey that is administered to real estate agents to answer t, MCB
2003: Richard, N. I., Scholar's Incentive Grant ($1,000) for Tax Advisor article entitled, The Introductory Tax
Course Revisited., MCB
2002: Richard, N. I., Scholar's Incentive Grant ($167) for Colorado Lawyer article entitled, Tax Issues for
Homeowners Associations., MCB
2002: Richard, N. I., Working Paper Grant ($125) for paper entitled, Tax Issues for Homeowners
Associations., MCB
2002: Richard, N. I., Scholar's Incentive Grant ($500) for Advances in Accounting Behavioral Research article
entitled, The Effects of Red-Flag Items, Unfavorable Projection Errors, and Time Pressure on Tax Preparers'
Aggressiveness., MCB
1997: Richard, N. I., Faculty Development Grant ($1,700) for creating multimedia presentations and web site
for course development for distance learning tax research course., Office of Academic Affairs
1997: Richard, N. I., Summer Research grant ($2,000): "An Empirical Investigation of the Underreporting of
Chargeable Time by Tax Professionals., Old Dominion University Research and Library Comm
Papers Under Review
Newmark, R. I., Seaton, L. P. , & Stallings, M. (2009). "Student Response Systems' Use in Accounting
Information Systems Classes," Initial submission to Accounting Information Systems Educator Journal.
Service:
Service to the University
School Assignments
Chair:
2011-2012: Accounting Curriculum AIS Sub-Committee
2005-2006: Accounting Advisory Board
2005-2006 – 2006-2007: School of Accounting & CIS
2005-2006 – 2006-2007: Computer Information Systems Program
2005-2006 – 2006-2007: Accounting Program
2002-2003 – 2003-2004: Accounting Department Alumni Database: In charge of assembling and
updating Accounting Department's alumni database.
Member:
2011-2012:
2011-2012:
2011-2012:
2011-2012:
2011-2012:
2011-2012:
Accounting Advisory Board
CIS Advisory Board
Accounting Scholarship Committee
Accounting Curriculum Tax Sub-Committee
Accounting Research Committee
Dept of Accounting & CIS
118
2011-2012: Computer Information Systems Program
2008-2009 – 2010-2011: School of Accounting & CIS
2007-2008: School of Accounting & Computer Information Systems
2007-2008 – 2011-2012: Accounting Program
2003-2004 – 2004-2005: Accounting Department
2001-2002 – 2002-2003: Accounting
Other Institutional Service Activities:
2009-2010 – 2010-2011: Accounting Curriculum Committee: Masters in Accounting Degree development.
Worked with Accounting Program faculty to develop Masters in Accounting degree program.
2002-2003: Accounting Department Web Page : Developing department web page
College Assignments
Member:
2010-2011: Facilities and Technology
2010-2011 – 2011-2012: MCB General Faculty Meeting
2010-2011 – 2011-2012: Curriculum Committee
2009-2010: MCB General Faculty Meetings
2009-2010: MCB Curriculum
2008-2009: MCB General Faculty Meetings
2007-2008: MCB General Faculty Meetings
2005-2006 – 2006-2007: MCB Administrative Council
2005-2006 – 2006-2007: MCB General Faculty Meetings
2004-2005: MCB General Faculty Meetings
2002-2003: MCB General Faculty Meetings
2002-2003 – 2004-2005: MCB Technology
Other Institutional Service Activities:
2003-2004: Presentation to MCB and HHS on eInstruction's Classroom Performance System
2003-2004: ETS Reviewer: Provided a review session of Accounting concepts to students taking the
Srping 2004 ETS exam.
2003-2004: ETS Reviewer: Provided a review session of Accounting concepts to students taking the Fall
2003 ETS exam.
2002-2003: Telephone Recruiting for Fall 2003: Telephoned prospective Fall 2003 UNC students who
indicated an interest in MCB, but had not committed to UNC. Students had been accepted to attend UNC.
University Assignments
Assurance Of Learning - Institutional Service:
2009-2010: Liberal Arts Council - Assessment Subcommittee
Chair:
2002-2003 – 2003-2004: Academic Advisor: Academic advisor for Delta Chi fraternity. Present monthly
workshops to fraternity members and provide one-on-one advising/counciling.
Member:
2008-2009 – 2010-2011: Liberal Arts Council: Oversee the Liberal Arts Core for the university.
2007-2008: Liberal Arts Council: Oversee the Liberal Arts Core for the university.
2007-2008: Liberal Arts Council: Oversee the Liberal Arts Core for the university.
2007-2008: SRC Textbook Advisory Board: Advising SRC on short-term and long-term strategies to
control textbook costs.
2007-2008: Faculty Evaluation of Administrators Committee: Develop means to deliver instrument for
119
2007-2008: Faculty Evaluation of Administrators Committee: Develop means to deliver instrument for
faculty to evaluate administrators.
2007-2008 – 2008-2009: Liberal Arts Council: Oversee the Liberal Arts Core for the university.
2007-2008 – 2008-2009: Advisory Board for The Center for the Enhancement of Teaching and Learning :
Advisory Board
2005-2006: The Center for the Enhancement of Teaching and Learning : Advisory Board Member
2004-2005: Faculty and Staff Professional Development Center Task Force: The task force is charged
with coming up with a plan for a new center for professional development.
2004-2005: Bookstore Advisory Committee: Advise Barnes and Noble on faculty and student issues and
concerns.
2004-2005: Faculty Senate Elections Committee: Make policy concerning Faculty Senate elections
2004-2005: Faculty Senate: Make recommendations on university policy to university president and
others.
2004-2005: Salary Equity Committee: Discuss compensation issues of faculty and administrators.
2002-2003: Faculty Research & Publication Board
2002-2003 – 2003-2004: Salary Equity Committee: Discuss compensation issues of faculty and
administrators.
Other Institutional Service Activities:
2009-2010: Faculty Review Task Force: Evaluate UNC strategic plan and implementation options related
to acquisition, implementation, and maintenance of Learning Management Systems.
2008-2009: UNC Enrollment Summit: Participated in UNC Enrollment Summit.
Service to the Profession
Academic Conference: Discussant
2007: American Accounting Association, Reviewed paper for AAA Annual meeting: Assessing General Control
Risk at Foods Fantastic: An Instructional Case in Gaining an Understanding of Information Systems Relevant
to Planning the Financial Statement Audit, Chicago, Illinois.
2006: American Accounting Association, Discussant for tax paper entitled 'Bilateral Implicit Taxes and
Anti-Competitive Banking Regulation.', Washington, D.C., District of Columbia.
2001: American Accounting Association - Teaching and Curriculum Section, Discussant for three papers at
2001 American Accounting Association National meeting, Atlanta, Georgia.
1997: With Good Reason Radio Show, Year-end Tax Planning.
Academic Conference: Panelist
1998: Old Dominion Universtiy, Panel member for the Teaching on Television Workshop Series., Norfolk,
Virginia.
Board of Directors: Substantial Involvement
2008 – 2010: AIS Educator Association, Treasurer and registration chair..
2004 – 2008: AIS Educator Association, Treasurer and registration chair..
Reviewer - Article / Manuscript
2011: Accounting Educators Journal.
2008 – 2010: Accounting Educators Journal, Reviewed paper for journal..
2008: Accounting Information Systems Educator Conference, Reviewed two papers for AIS Educator 2008
Conference., Fort Collins, Colorado.
2007 – 2008: Journal of Information Systems, Reviewed paper for journal., Sarasota, Florida.
2007: Accounting Educators Journal, Reviewed paper: The Change of Students' Pereception of Accounting
Skills in Intermediate Accounting: A Guide for Accounting Education Reform.
2007: AIS Educators Association, Reviewed papers for conference., Estes Park, Colorado.
2007: American Accounting Association, Reviewed paper for AAA Annual meeting: Assessing General Control
120
Risk at Foods Fantastic: An Instructional Case in Gaining an Understanding of Information Systems Relevant
to Planning the Financial Statement Audit, Chicago, Illinois.
Member: Committee/Task Force
2011: American Taxation Association, Technology Committee.
2006: American Taxation Association, Technology Resources Committee.
2000 – 2004: American Taxation Association, Technology Resources Committee.
2000 – 2001: American Taxation Association, Nominations Committee.
2000: Teaching Resources Task Force Committee, 1999-2000.
1999 – 2000: American Taxation Association, Teaching Resources-Monograph Committee.
1998: American Taxation Association, Membership Committee 1997-1998.
Officer: Organization / Association
2005: American Taxation Association, Technology Resources Committee .
Other Professional Service Activities
2000: American Taxation Association, Wrote short article for the Fall 2000 American Taxation Association
Newsletter entitled, 'ATAX-L Discussion List'.
Presentation
1998:
1997:
Corps,
1995:
Internal Management Accountants, VA Chapter Federal Tax Law Update for Norfolk, Norfolk, Virginia.
Tidewater Chapter of Institute of Internal Auditors, Presentation: How to run your business - LLP, S
Partnerships, Norfolk, Virginia.
Baton Rouge, LA Chapter of Certified Management Accountants, Tax update., Baton Rouge, Louisiana.
Reviewer: Paper / Article
2006: AIS Educators Association, Reviewed papers., Estes Park, Colorado.
2005: AIS Educators Conference, Reviewed papers for national conference, Breckenridge, Colorado.
2004: AIS Educators, Reviewed paper for national conference.
2003: American Accounting Association - Ohio Region, Reviewed six papers for Ohio AAA regional meeting..
2002: American Accounting Association - ABO section.
2001 – 2002: American Accounting Association - Teaching and Cur.
2000: Northwest Journal of Business and Economics.
1999: Issues in Accounting Education (Journal).
1997: Northwest Journal of Business and Economics.
1996: Western AAA Meeting.
Faculty Development
Instructional-Related Conference
2011: AIS Educator Association. Attended various research sessions, hands-on training sessions, and
workshops. Fort Collins, Colorado.
2010: AIS Educator Association. Attended various research sessions, hands-on training sessions, and
workshops. Estes Park, Colorado.
2007: AIS Educators Conference. Four days of hands-on training and paper presentations related to teaching
AIS. . Estes Park, Colorado.
2006: Thomson Publishing sponsored conference on teaching financial accounting. Included a session on
AACSB Accounting accreditation assessment. Las Vegas, Nevada.
2006: AIS Educators Conference. Four days of hands-on training and paper presentations related to teaching
AIS. Estes Park, Colorado.
2005: AIS Educators Conference. Four days of hands-on training and paper presentations related to teaching
AIS. Breckenridge, Colorado.
2004: REA Basic training. Six-day intensive workshop to teach AIS professors semantic modeling using the
REA model and how to teach this to Accounting students. Training consisted of eight hours of classroom work
121
each day and four to six hours of homework each day. Lansing, Michigan.
2004: AIS Educators' Conference. Four days consisting of hands-on workshops and paper presentations. .
Denver, Colorado.
2003: American Taxation Association's 2003 Midyear Meeting. Combination of basic, applied, and
instructional research. St. Petersburg, Florida.
2003: AIS Educators' Conference. Five days consisting of hands-on workshops and paper presentations.
Copper Mountain, Colorado.
2003: Wiley Accounting Exchange March 7, 2003 Hosted by USC Participated in the following seminars and
discussions: The curriculum and the Workplace What Now: Charting a Course The Computerized CPA Exam
Innovations in Teaching Intro Accounting Teaching Traditional courses Via Dist. Lrn. Incorporating
Technology. Los Angeles, California.
2002: AIS Educators' Conference. Five days consisting of hands-on workshops and paper presentations.
Copper Mountain, Colorado.
2001: How to More Effectively Teach Accounting Principles. Atlanta, Georgia.
2001: AIS Educators' Conference. Five days consisting of hands-on workshops and paper presentations.
Estes Park, Colorado.
2000: Computer Mediated Learning Summer Institute (three days) sponsored by Old Dominion University's
Center for Learning Technology. Norfolk, Virginia.
1999: Computer Mediated Learning Summer Institute (two-days) sponsored by Old Dominion University's
Center for Learning Technology. Norfolk, Virginia.
1998: Experiental Learning one-day workshop sponsored by Old Dominion University. Norfolk, Virginia.
1998: Teaching Across Disciplines three-day workshop sponsored by Old Dominion University's Center for
Learning Technology. Norfolk, Virginia.
1997: Federation School of Accountantcy's two-day annual teaching workshop at Arthur Andersen Worldwide
Headquarters. Topic was Accounting Information Systems in the Accounting Curriculum. St. Charles, Illinois.
Research-Related Conference/Seminar
2011: American Accounting Association. Attended various research and teaching sessions. Denver, Colorado.
2010: American Accounting Association. Attended various research and teaching sessions. San Francisco,
California.
2009: VMBO 2009 (Value Modeling and Business Ontologies). Presented two papers co-authored with Tod
Sedbrook and attended two full days of paper presentations and discussions. Kista (suburb of Stockholm),
Sweden.
2009: American Accounting Association. Attended various research and teaching sessions. New York City,
New York.
2008: Accounting Information Systems Educator Conference. Various research paper presentations and
teaching-related training sessions. Fort Collins, Colorado.
2007: REA - 25: Three-day conference with training and presentations on REA modeling by the world's
leading experts in research, practice, and teaching. Newark, Delaware.
2007: American Accounting Association. Various research and teaching seminars, presentations, and panel
discussions. Chicago, Illinois.
2006: American Accounting Association's AIS Midyear Meeting and SMAP (Semantic Modeling of Accounting
Phenomena) conference. Scottsdale, Arizona.
2006: American Accounting Association Annual Meeting. Combination of hands-on instructional sessions,
paper presentations, and panel sessions. Washington, D.C., District of Columbia.
2005: Combination of hands-on instructional sessions, paper presentations, and panel sessions. San
Francisco, California.
2004: American Taxation Midyear Meeting. Two-day conference focusing on tax research, education, and the
CPA exam. Denver, Colorado.
Other Professional Development
2011: American Accounting Association. "How should we teach accounting information systems?" This is a
question that bedevils potential teachers and departmental curriculum committees around the USA and
around the world. There is an inordinate amount of variance in the possible answers, ranging from laundry
122
lists of various technology topics to ad hoc collections of specific manual and computerized systems to an
exclusive emphasis on internal control frameworks. The available textbooks in AIS reflect this fractured
thinking with most of them trying to cover a wide variety of topics without starting with a conceptual
foundation. This panel will demonstrate the approaches that multiple schools have used in teaching AIS from
the conceptual foundation of REA (resource-event-agent) modeling. Some of these schools use REA as the
near-exclusive framework for their AIS courses, while others use it only as a conceptual approach to the
course treatment of a variety of AIS topics. However, all of them structure their course-long dialogue with
students with elements of this foundational accounting ontology. Denver, Colorado.
Professional Seminars / Workshops
2007: AAA-APLG (Accounting Program Leadership Group) conference. . San Diego, California.
2007: AACSB Accounting Accreditation conference. . San Diego, California.
2006: AACSB Accounting Accreditation conference. San Antonio, Texas.
2006: AAA-APLG (Accounting Program Leadership Group) conference. San Antonio, Texas.
2005: American Accounting Association's AIS Midyear Meeting and SMAP (Semantic Modeling of Accounting
Phenomena) conference. New Orleans, Louisiana.
2005: CSCPA sponsored 2005 Faculty Symposium. A series of panel sessions about the CPA profession,
accounting education, and the CPA exam. Glenwood Springs, Colorado.
2005: PwC University for Faculty. PwC paid all expenses. 3-1/2 days of hands on training in various areas of
accounting and team-building. Plainsboro, New Jersey.
2001: American Taxation Association Midyear Meeting. ATA's annual national conference. Attended research,
legal, and education sessions. Phoenix, Arizona.
2001: American Accounting Association Annual Meeting. AAA's annual national conference. Attended
research and education sessions. Atlanta, Georgia.
2000: American Taxation Association Midyear Meeting. ATA's annual national conference. Attended research
and education sessions. San Diego, California.
2000: American Accounting Association Annual Meeting. AAA's annual national conference. Attended
research and education sessions. Philadelphia, Pennsylvania.
1999: American Taxation Association Midyear Meeting. ATA's annual national conference. Attended research
and education sessions. San Francisco, California.
1999: American Accounting Association Annual Meeting. AAA's annual national conference. Attended
research and education sessions. San Diego, California.
1998: American Taxation Association Midyear Meeting. ATA's annual national conference. Education
sessions. Atlanta, Georgia.
1998: American Accounting Association Annual Meeting. AAA's annual national conference. Attended
research and education sessions. New Orleans, Louisiana.
1998: Federation School of Accountantcy's two-day annual teaching workshop at Arthur Andersen Worldwide
Headquarters. Topic was E-commerce. St. Charles, Illinois.
1997: American Taxation Association Midyear Meeting. ATA's annual national conference. Attended research
and education sessions. Chicago, Illinois.
1997: American Accounting Association Annual Meeting. AAA's annual national conference. Attended
research and education sessions. Dallas, Texas.
1997: Distance Learning workshop sponsored by the American Accounting Association in Dallas, TX. Dallas,
Texas.
1994: Southeast American Accounting Association Doctoral Consortium. Louisville, Kentucky.
1992: Southeast American Accounting Association Doctoral Consortium. Charlotte, North Carolina.
Technology-Related Training
2003: Eight hour training session provided by eInstruction on how to incorporate The Classroom
Performance System (CPS) into the classroom. Training consisted of technical and pedegogical instruction.
Denver, Colorado.
2003: UNC One-day TracDat training (administrative database). Greeley, Colorado.
2003: UNC BlackBoard 6 one-day training. Greeley, Colorado.
2002: UNC Dreamweaver MX Level 1 two-day training. Greeley, Colorado.
123
2001: 8 hour UNC BlackBoard 5 training. Greeley, Colorado.
2000: Earned Certificate of Distance Education from State University of West Georgia, a six month online
course to learn how to teach online courses. Carrollton, Georgia.
1999: Asynchronous Learning Summer Institute (three days) sponsored by Old Dominion University's Center
for Learning Technology. Norfolk, Virginia.
1998: Lotus Notes workshop (three hours) sponsored by Old Dominion University's Center for Learning
Technology. Norfolk, Virginia.
1996: Attended four-hour PowerPoint workshop October 1996. Norfolk, Virginia.
Honors-Awards-Grants
Award
2003: Teaching Recognition Award MCB.
Honor
2002: Mortar Professor Award UNC Mortar Board.
2001: Top 20 Teletechnet (distance learning) Professor. Old Dominion University.
124
Ronald O. Reed, Ph.D.
Professor
School of Acctg. and CIS
Monfort College of Business
ronald.reed@unco.edu
Professional Interests
Research Interests
Financial Accounting, Auditing, & Accounting Education
Teaching Interests
Financial Accounting & Auditing
Academic Background
Ph.D. Texas Tech University, Lubbock, Texas, Accounting, 1981
M.S. University of Illinois, Champaign, Illinois, Accounting, 1973
B.S. University of Illinois, Champaign, Illinois, Accounting, 1971
Certifications
Certified Public Accountant-Colorado, 11949, 1989
Certified Public Accountant-Illinois, 14860, 1972
Memberships
American Accounting Association (AAA)
American Institute of CPAs
Colorado Society of CPAs
Financial Executives International (FEI)
Work Experience
Consulting
2004: Financial Executives International, I am an officer in the Colorado chapter of FEI. During 2002-03, I
was responsible for the Speaker's Program. The chapter is over 300 members who are CFOs of major
corpporations. We meet once a month and we discuss CFO related issues. I am very active in the chapter. I
have been a member since 1989.
2004: Colorado Society of CPAs (CSCPAs), I have been an active member in the CSCPAs and have served on
numerous committees. Currently, I am a member of the CSCPA Leadership Council, the Summit Group (Roles
Committee), and a Trustee for the CSCPA Educational Foundation.
2002: PricewaterhouseCoopers, CPAs, Spent two days at PWC shadowing staff personnel ranging from staff,
seniors, managers, and partners.
Paid Service
2012: Hein & Associates, Hein and Associates is a regional CPA firm with 4 offices and over 200 professional
staff. They are a registered PCAOB CPA firm. I monitor their Quality Control Internal Inspection Process. I
interact with all audit partners of the firm as well as the Managing Partner In Charge of the Firm.
2012: Furtwangen University, Germany, I was an invited lecturer from the Faculty of International Business
at Furtwangen University to serve as a guest professor during their International Week in summer semester
125
at Furtwangen University to serve as a guest professor during their International Week in summer semester
2012.
2011: Furtwangen University, Germany, I was an invited lecturer from the Faculty of International Business
at Furtwangen University to serve as a guest professor during their International Week in summer semester
2011, from 16th May to 20th May, 2011.
2011-2009: Hein & Associates, Hein and Associates is a regional CPA firm with 4 offices and over 200
professional staff. They are a registered PCAOB CPA firm. I monitor their Quality Control Internal Inspection
Process. I interact with all audit partners of the firm as well as the Managing Partner In Charge of the Firm.
2008: Hein and Asscoiates, CPAs, Hein and Associates is a regional CPA firm with 4 offices and over 200
professional staff. They are a registered PCAOB CPA firm. I monitor their Quality Control Internal Inspection
Process. I interact with all audit partners of the firm as well as the Managing Partner In Charge of the Firm.
2008: Becker CPA Review Program, Deliver audit section of CPA review program.
2007: Becker CPA Review Program, Deliver audit section of CPA review program.
2007: Hein and Associates, CPAs, Hein and Associates is a regional CPA firm with 4 offices and over 200
professional staff. They are a registered PCAOB CPA firm. I monitor their Quality Control Internal Inspection
Process. I interact with all audit partners of the firm as well as the Managing Partner In Charge of the Firm.
2006: Becker CPA Review Program, Deliver audit section of CPA review program.
2006: Sanborn Mapping, Inc., To review cost accounting processes and procedures.
2003: Jeppeson-Sanderson, Inc., To assist CFO to develop accounting policies. These accounting policies
related to software revenue recognition, inventory, and accounts receiveable issues.
2002: The Fairfax Group, I deliver Continuing Professional Education Programs to large corporations. The
clients I currently serve are Galileo International, Ball Aerospace, Inc., and Gambro.
1998: J. D. Edwards, Inc., Created and delivered continuing education program on financial management to
employees. The employees were from around the world.
Courses Taught
Courses from the Teaching Schedule: Accounting Directed Studies, Accounting Theory and Research,
Auditing I, Auditing II, Contemporary Issues in Auditing Topics, Cost and Managerial Accounting I,
International Experience/Study Abroad, Internship in Accounting, Principles of Accounting I, Principles of
Accounting II, Survey of Accounting
Courses taught, but not in the Schedule:
I taught a week course at Furtwangen University in Schwenningen, Germany. I was an invited Professor to
teach an Auditing Course during their 2012 International Week. The course was taught from May 16-20,
2011.
Intellectual Contributions:
Refereed Articles
Turner, K. F., Reed, R. O., & Greiman, J. (in press, 2011). Accounting Education in Crisis. American Journal
of Business Education.
Turner, K. F., Bienstock, C. C., & Reed, R. O. (in press, 2010). An Application of the Conceptual Model of
Service Quality to Independent Auditing Services. Journal of Applied Business Research, 26 (4), 1-8.
Reed, R. O., Turner, K., & McConnell, A. (2009). Auditor's Responsibilities for Investigating and Detecting
Illegal Employment Activities by Audit Clients. Journal of Applied Business Research, 25 (4), 55-66.
Colbert, G., Murray, D., & Reed, R. O. (in press, 2007). Do State Accountancy Boards Diligently Exercise
Their Disciplinary Powers? Journal of Applied Business Research, 24 (1), 64-74.
Reed, R. O., Bullock, C., Johnson, G., & Iyer, V. (2007). The Impact of the 2002 Sarbanes-Oxley Act on
Business and Accounting Curriculums. Journal of College Teaching and Learning, 4 (8), 39-47.
Reed, R. O., Buchman, T., & Wobbekind, R. (in press, 2005). 2002 Sarbanes-Oxley Act: Privately-Held
Companies Implementation Issues. Journal of Applied Business Research, 22 (1), 25-33.
Reed, R. O., Sinnett, B., Buchman, T., & Wobbekind, R. (in press, 2005). Should Private Companies
Implement Sarbanes-Oxley? Financial Executive, 21 (3), 54-57.
Lilly, M. S. & Reed, R. O. (in press, 2004). Estimates of Intangible Capital In Financial Statements. Journal of
Applied Business Research, 20 (1), 63-74.
126
Reed, R. & Buchman, T. (2001). Assurance services: The expansion of CPA's traditional services in local CPA
firms. Journal of Applied Business Research, 17 (1), 15-28.
Reed, R., Elsea, J., & Lilly, M. (2000). Accounting for excess purchase price: Goodwill or expense?
Instructional notes. Journal of Education for Business.
Reed, R. & Donelan, J. (2000). The 150 hour requirement and the demand for graduate accounting
programs. Journal of Education for Business.
Reed, R. & Lilly, M. (1999). Accounting for intellectual capital. Journal of Applied Business Research, 15 (4).
Reed, R. O., Buchman, T., & Lilly, M. (1997). Can you use the designation CPA? Financial Executive, 13 (6),
44-46.
Buchman, T., Tetlock, P., & Reed, R. (1996). Accountability and auditor's judgments about contingent
events. Journal of Business Finance & Accounting, 23 (3), 379-398.
Reed, R., Buchman, T., & Lilly, M. (1996). Can you title yourself a CPA? Accounting Perspectives, 4 (2), 1-9.
Refereed Proceedings
Full Paper
Turner, K., Reed, R. O., & Greiman, J. (2011). Accounting Education in Crisis. Mountain Plains Management
Conference.
Abstract Only
Reed, R. O. & Eyster, A. (1998). Assurance services: The expansion of the traditional CPA's
services. Decision Sciences Institute Conference.
Reed, R. O. (1997). Developing and managing long distance programs between two universities: The
University of Northern Colorado and the University of Colorado at Denver. Distant Education: Designing for
Success Conference.
Non-Refereed Articles
Reed, R. O. (2000). Auditor independence and its importance in today's accounting profession. Colorado
Society of CPAs, 15 (04), 1-4.
Presentation of Refereed Papers
International
Iyer, V., Fowler, K., & Reed, R. O. (2003, April). A Fresh Approach to Business and Management Education:
Problem-Based Learning. Western Decision Sciences, Lihue, Hawaii.
Lilly, M. S. & Reed, R. O. (2003, March). MEASUREMENT AND VALUATION OF INTANGIBLE CAPITAL.
Applied Business Research Conference, Acapulco, Mexico.
Rowley, D. J., Iyer, R. Vish, Reed, R. O. , & Lightfoot, J. (2001, June). PBL, Technology, and the Business
School: Increasing the Effectiveness of Business Education. Annual EDINEB International Conference, Nice,
France.
Reed, R. (1997). Advantages and disadvantages of alternative long distance delivery techniques. Western
Regional American Accounting Association Conference, Sonoma, California.
Regional
Turner, K., Reed, R. O. , & Greiman, J. (2011, October). Accounting Education in Crisis. Mountain Plains
Management Conference, Grand Junction, Colorado.
Reed, R. O., Bullock, C., Johnson, G., & Iyer, V. (2006, April). The Impact of the 2002 Sarbanes-Oxley Act on
Business and Accounting Curriculums. Western American Accounting Association, Portland, Oregon.
Presentation of Non-Refereed Papers
Local
Reed, R. O. (2002, December). Impact of Sarbanes-Oxley on CFOs. CSCPA 2002 SEC Conference, Denver,
Colorado.
Reed, R. O. (2002, May). Impact of Enron on the Accounting Profession. FEI Colorado Chapter CPE, Denver,
127
Colorado.
Regional
Reed, R. O. (2007, October). The Impact of Illegal Immigration on Business. Rocky Mountain Area
Conference, Denver, Colorado.
Reed, R. O. (2005, October). The Sarbanes-Oxley Act and Privately-Held Companies. Rocky Mountain Area
Conference, Denver, Colorado.
Reed, R. (2000, October). 150 hour accounting education changes. CSCPAs Accounting Educator's
Conference, Denver, Colorado.
Reed, R. (1999, June). The AICPA vision project. A blurred vision for accounting programs. CSCPAs
Accounting Educator's Conference, Denver, Colorado.
Research Grants
Funded
2003: Ronald, R. O., Received one of the MCB Summer Research Grants, MCB
2003: , ., The Effectiveness of Self-Regulation of the Public Accounting Profession ($4,500.00), Monfort
College of Business. The overall research objective is to evaluate the effectiveness of the public accounting's
self-regulatory process.
1999: Ronald, R. O., Grants: Impact of 150-hour programs on CPA firms. $1500 with J. Donelan , Colorado
Society of CPAs Educational Grant
1999: , ., The Impact of 150 Hour Programs on Accounting Majors ($1,500.00), Colorado Society of CPAs
Educational Grant. To study the impact that 150 hour accounting programs have had on accounting
enrollments.
Working Papers
Reed, R. O., Seaton, P., & Turner, K. (2011). "Internal Controls: What Every Commerical Lender Should
Know".
Other Intellectual Activities
Learning & Pedagogical Scholarship
2011: Other Publications. I reviewed the Cengage textbook, Auditing, by Larry Rittenburg, 7th ed. 2011. I
reviewed the textbook and submitted a report to their editors.
2011: Other Publications. I reviewed the McGraw Hill Publisher textbook, Garrison, Noreen, & Brewer:
Managerial Accounting 14e. I reviewed the textbook and submitted a report to their editors.
2010: Other Publications. I reviewed the McGraw Hill Publisher textbook, Managerial Accounting, second
edition, by Stacey Whitecotton, Robert Libby, and Fred Phillips. I reviewed the textbook and submitted a
report to their editors.
2008: Other Publications. I reviewed the McGraw Hill Publisher textbook, Managerial Accounting, first edition,
by Stacey Whitecotton, Robert Libby, Patricia Libby, and Fred Phillips. I reviewed the textbook and submitted
a report to their editors.
2008: Other Publications. I reviewed the McGraw Hill Publisher textbook, Brewer, Garrison, & Noreen:
Introduction to Managerial Accounting 4e. I reviewed the textbook and submitted a report to their editors.
2007: Other Publications. I reviewed the McGraw Hill Publisher textbook, Edmonds: Fundamental Managerial
Accounting Concepts 4e. I reviewed the textbook and submitted a report to their editors.
2007: Other Publications. I reviewed the SouthWestern Publisher textbook, Jackson Sawyers, Managerial
Accounting, 4e. I reviewed the textbook and submitted a report to their editors.
Service:
Service to the University
School Assignments
Chair:
2011-2012: MAcc Committee
128
2011-2012: Accounting Curriculum Audit Sub-Committee
2009-2010 – 2011-2012: Annual Accounting Program Golf Event: This is an scholarship event sponsored
by the accounting department. It brings alumni and firms back for a golf tournament.
2007-2008 – 2008-2009: Search and Screen Committee Chair for Accounting program: Chair of the
search and screen committee for accounting faculty positions.
2005-2006: Faculty Coordinator for UNC Accounting Golf Day: Along with several alumni, we organize
and deliver the UNC Accounting Program Golf Day. This event attracts more than 100 alumni and friends
to a day of golf and alumni networking.
2004-2005: Accounting Department
1998-1999 – 2001-2002: UNC Accounting Department Chairperson: Chair of the MCB Accounting
Department.
Faculty Advisor:
2005-2006 – 2009-2010: Becker CPA Review Faculty Coordinator: Faculty coordinator for the Becker CPA
Review program
Member:
2011-2012: Accounting Advisory Board
2011-2012: Accounting AoL Committee
2011-2012: Dept of Accounting & CIS
2008-2009 – 2010-2011: School of Accounting & CIS
2007-2008: School of Accounting & Computer Information Systems
2005-2006: Accounting Advisory Board
2005-2006 – 2011-2012: Accounting Program
2005-2006 – 2006-2007: School of Accounting & CIS
2003-2004: Accounting Department
2002-2003: Accounting Department Committees: I serve on a variety of accounting department
committees that range from the AACSB issues to various departmental issues.
2002-2003: Department of Marketing Faculty Search Committee: Faculty search committee for new hire
in the Marketing Department.
2001-2002 – 2002-2003: Accounting
Other Institutional Service Activities:
2005-2006 – 2009-2010: Faculty Coordinator for Accounting Department Golf Day: Coordinate the
Accounting Program Golf Event whcih hosts over 100 alumni.
College Assignments
Chair:
2010-2011: Global Committee
2010-2011 – 2011-2012: Faculty Affairs
2009-2010 – 2010-2011: MCB Global Committee: To provide strategies for the MCB Global programs.
2008-2009 – 2009-2010: Accounting Program Master's Degree Development Proposal: I am developing
the accounting program's strategy and development of a Master's degree.
2007-2008 – 2008-2009: UNC Accounting Program Annual Golf Event Coordinator: I coordinate the
Annual Accounting Program Golf Event. We attract over 100 alumni that particpate in the event.
2004-2005: Finley Scholarship Ambassador Program: Recruiting of potential students by using Finley
Schoalrship recepients
Faculty Advisor:
2010-2011 – 2011-2012: Coordinator of MAcc Program: I am the coordinator of our MAcc program.
Along with the department Chairperson, we make decisions regarding the policies and issues of the MAcc
Program.
129
Member:
2010-2011 – 2011-2012: MCB General Faculty Meeting
2009-2010: Faculty Affairs
2009-2010: MCB General Faculty Meetings
2008-2009: MCB General Faculty Meetings
2008-2009 – 2009-2010: International/Global Committee
2007-2008: MCB General Faculty Meetings
2007-2008 – 2008-2009: MCB Faculty Affairs
2005-2006 – 2006-2007: MCB General Faculty Meetings
2004-2005: MCB Administrative Council
2004-2005: MCB General Faculty Meetings
2002-2003: MCB General Faculty Meetings
2000-2001: MCB Mission Review
2000-2001: MCB Administrative Council
Other Institutional Service Activities:
2006-2007: Search and Screen Committee for MCB Technology Director: Member of the Search and
Screen Committee for the MCB Technology Director
University Assignments
Chair:
2004-2005: UNC Faculty Senate Elections Committee: Chairperson of the UNC Faculty Senate Elections
Committee
2003-2004: UNC Faculty Senate-Chair of Elections Committee: Chair of the UNC Faculty Senate Elections
Committee
Member:
2008-2009: MCB Global Committee: This committee is examining the various international exchange
programs and other relationships with International institutions or programs.
2008-2009 – 2011-2012: University Salary Equity Committee: MCB representative on University's Salary
equity Committee.
2007-2008 – 2008-2009: Seach and Screen Committee-Dean MCB: Committee member on the MCB Dean
Seach Committee
2007-2008 – 2008-2009: University Salary Equity Committee: Serve on University Salary Equity
Committee, a subcommittee of the UNC faculty Senate.
2004-2005: UNC Faculty Senate: Member of the UNC Faculty Senate.
2004-2005: UNC Faculty Senate Executive Committee: Being Chair of the UNC Faculty Elections
Committee, I serve on the UNC Faculty Senate Executive Committee.
2004-2005 – 2005-2006: UNC Faculty Retrenchment Committee.: Member of the University Faculty
Retrenchment Committee.
2003-2004: University Faculty Retrenchment Committee: Member of the University of the University
Faculty Retrenchment Committee.
2003-2004: UNC Faculty Senate Executive Committee: Being Chair of the UNC Faculty Elections
Committee, I serve on the UNC Faculty Senate Executive Committee.
2003-2004: UNC Faculty Senate-Academic Policies Committee: Serving on the Academic Policies
Committee, a senate subcommittee.
2003-2004: UNC Faculty Senate: Serving on the UNC Faculty Senate
2003-2004: UNC Faculty Senate Executive Committee: Serving on the UNC Faculty Senate Executive
Committee
2003-2004: North Central Accreditation Criterion number 3 Committee: Serving on the NCA Criterion
number 3 committee to write criterion 3 section for the University's NCA Report
2002-2003: UNC Faculty Senate Subcommittee-Academic Policies: Senate subcommittee that examines
130
academic related issues.
2002-2003: North Central Accreditation Criterion 3 Committee: Serving on the NCA Criterion 3 committee
to write criterion 3 section for the University's NCA Report
2002-2003 – 2003-2004: UNC Faculty Senate Subcommittee-Elections Committee: Faculty Senate
subcommittee that handles all MCB related voting issues for the College and University.
2001-2002: UNC Faculty Senate Subcommittee: Elections Committee: UNC Elections Committee- a
subcommittee of the Faculty Senate
2001-2002: UNC Faculty Senate Subcommittee: Academic Policies Committee (APC): Academic Policies
Committee (APC)- a subcommittee of the Faculty Senate
2001-2002 – 2002-2003: University Faculty Senate: Faculty senator for the MCB.
1992-1993 – 2002-2003: University Salary Equity Committee: Serves on the University Salary Equity
Committee.
Other Institutional Service Activities:
2007-2008 – 2008-2009: Wall Street Journal Faculty Representative: I was the WSJ Faculty Fellow in
2006-07. That position was not funded after that year and I continue to represent the faculty on WSJ
issues for the faculty and administration.
2002-2003 – 2003-2004: Faculty Supervisor for Undergraduate Honor's Thesis: Supervising Ms. Jamie
Smith's Undergraduate Honor's Thesis
2002-2003 – 2003-2004: Faculty Supervisor for Undergraduate Honor's Thesis: Supervised Ms. Brandy
Gales Undergraduate Honor's Thesis
Writing Student Recommendations:
2006-2007 – 2008-2009: Write Numerous Student Letters of Recommendation for Employers and
Graduate School: I write numerous letters of recommendations for business students for graduate
school, employers, and awards.
Service to the Profession
Academic Conference: Discussant
1998: Decision Sciences Institute, Reviewer and discussant of papers for National DSI Meeting.
Academic Conference: Moderator / Facilitator
2004: Western American Accounting Association, Moderator of sessions at Western AAA conference,
NewPort Beach, California.
Advisor
2004: AACSB Visitation Team-University of South Dakota, Member of the AACSB Business and Accounting
Accreditation Team for the University of South Dakota.
2004: University of Northern Colorado, Supervivng Ms. Jamie Smith's Undergraduate Honor's Program Thesis
.
2003: University of Northern Colorado, Supervised Brandy Gales Undergraduate Honor's Thesis.
2002 – 2003: University of Northern Colorado, Supervivng Ms. Jamie Smith's Honor's Program Thesis .
2002 – 2003: AACSB, University of South Dakota's Accounting Program AACSB Accounting Program Advisor.
2002: University of Northern Colorado, Supervised Brandy Gales's Undergraduate Honor's Thesis.
2001: AACSB, Louisiana Tech Univerisity Accounting Program AACSB Accounting Advisor.
Board of Directors: Moderate Involvement
2007: American Institute of CPAs (AICPA)-Virtual Grass Roots Committee, Member of the Virtual Grassroots
Committee.
Board of Directors: Substantial Involvement
2010: FEI-Colorado Chapter, Selected to be on the Board of Directors for the Colorado Chapter of FEI. The
term ends as of 7/1/2010., Denver, Colorado.
2009 – 2010: Colorado Society of CPAs, One of six Directors, not including officers, that provide leadership
131
2009 – 2010: Colorado Society of CPAs, One of six Directors, not including officers, that provide leadership
and direction for the CPA profession., Denver, Colorado.
2008 – 2009: FEI-Colorado Chapter, Nominated and voted to the FEI Colorado Chapter Board of Directors.,
Denver, Colorado.
2007: Colorado Society of CPAs Educational Foundation, President of the Colorado Society of CPAs
Educational Foundation, Denver, Colorado.
Chair: Committee / Task Force
2004 – 2005: FEI-Colorado Chapter, Chairperson of the Strategic Partners (SP) Program. The SP Program
solicts companies that are service providers to CFOs and they pay to participate with FEI. Currently, there are
seven companies that SPs., Denver, Colorado.
2004: Colorado Society of CPAs-Centenial Scholars Campaign, Chairperson for the academic members of the
CSCPAs for the $1 million dollar fund raising campaign, Denver, Colorado.
Chair: Conference / Track / Program
2004 – 2007: CSCPA Annual PCAOB and SEC Conference, Chair and committee member of the annual CSCPA
PCAOB and SEC Conference, Denver, Colorado.
1998 – 2003: Financial Executives International, Chairperson of the Academic Relations Committee.
2001: Colorado Society of CPAs, Organized the Fall 2001 Accounting Educator's Conference at UNC..
Reviewer - Article / Manuscript
2005 – 2010: Journal of Applied Business Research, I have been an editorial reviewer for the Journal of
Applied Business Research. Periodically, I review manuscripts for the journal..
2007: American Accounting Association, Reviewer of manuscripts for the Western AAA., Denver, Colorado.
2006: Advances in Accounting Journal, I was a reviewer for an article submission for Advances in
Accounting..
Member: Committee/Task Force
2011: FEI Colorado Chapter- Strategic Partner Committee, This committee works with the Strategic Partners
for the chapter., Denver, Colorado.
2011: Colorado Society of CPAs-CPE Committee, This committee examines the issues with offering and
delivering CPE to our members. The biggest issue is the variety of competitive providers of CPE and making
the CSCPA CPE division a profitable or, at least, breakeven., Denver, Colorado.
2011: Colorado Society of CPAs-20/20 Leadership Committee, This committee identifies issues that the
CSCPA face and provides a strategic plan to deal with the issues. This committee is comprised of prior Board
members., Denver, Colorado.
2005 – 2010: Financial Executives Research Foundation (FERF), I have been selected to the FERF Research
Advisory Board. We meet twice a month to discuss research projects that FERF is undertaking and is
considering..
2006: CSCPAs Educational Foundation-Board of Trustees, Member of the Board of Trustees for the CSCPA
Educational Foundation. Engaged in a $1.5 million fund raising effort for scholarships. I am the
Vice-Chairperson of the Board., Denver, Colorado.
2005 – 2006: American Institute of CPAs (AICPA)-Virtual Grass Roots Committee, Member of the AICPA
Vitual Grassroots Committee. Selected by CSCPA as one of seven members from Colorado to serve on the
committee..
2004 – 2006: Financial Executives International (FEI), Member of the national FEI Leadership Council.
Elected position to the Western Area Leadership Board. The Board meets four times per year., Las Vegas,
Nevada.
2004 – 2005: AACSB, AACSB Accounting Team Chair for the University of South Dakato, Souix Falls, South
Dakota.
2003 – 2005: CSCPAs Educational Foundation-Board of Trustees, Member of the Board of Trustees for the
CSCPA Educational Foundation. Engaged in a $1.5 million fund raising effort for scholarships..
2004: American Institute of CPAs, CPA Examination Board of Examiners: Communications Task Force
member Responsibilty is to communicate new Computerized CPA exam to public. .
2004: American Institute of CPAs (AICPA)-Virtual Grass Roots Committee, Member of the AICPA Virtual
132
Grassroots Committee. Selected by CSCPA as one of seven members from Colorado to serve on the
committee..
2003 – 2004: Financial Executives International, Member of the Western Area Leadership Council. All
Presidents of the local chapters are on the Leadership Council..
2003: Financial Executives International, Seving on the FEI National Leadership Board.
2003: AACSB, University of South Dakota College of Business and Accounting Program AACSB Review Team
Member.
2003: Colorado Society of CPAs (CSCPAs), 2003 SEC Conference.
2003: American Institute of Certified Public Accountants, CPA Examination Board of Examiners:
Communications Task Force member Responsibilty is to communicate new Computerized CPA exam to
public..
2002 – 2003: Colorado Society of CPAs (CSCPAs), Trustee, Colorado Society of CPAs Educational Foundation.
2001 – 2003: Colorado Society of CPAs (CSCPAs), CSCPA Leadership Council Member, Leadership is
responsible for setting future of the CSCPAs.
2001 – 2003: Financial Executives International, Colorado Chapter Executive Committee.
2002: AACSB, University of South Dakato College of Business and Accounting Program AACSB Review Team
Member.
2002: Colorado Society of CPAs (CSCPAs), 2002 SEC Conference Committee organizes the CSCPAs 2002 SEC
Conference.
2002: American Institute of Certified Public Accountants (AICPA), CPA Examination Board of Examiners:
Communications Task Force member Responsibilty is to communicate new Computerized CPA exam to
public..
2001 – 2002: AACSB, Louisiana Tech University College of Business and Accounting Program AACSB Review
Team member.
2001: Colorado Society of CPAs, Member of the Accounting Department Chairs Educator's Committee.
1998 – 2001: Financial Executives International, Colorado Chapter Executive Committee.
2000: Colorado Society of CPAs, Member of the SEC Conference Committee.
Member: PRJ Editorial Review Board
2008 – 2011: Colorado Society of CPA Editorial Board, On the Editorial Board of the CSCPA's NewsAccount,
the monthly journal of the CSCPA., Denver, Colorado.
Officer: Organization / Association
2003:
2002:
2001:
2000:
Financial
Financial
Financial
Financial
Executives
Executives
Executives
Executives
International,
International,
International,
International,
President of the Colorado Chapter.
Colorado Chapter-Vice President In-Charge of Dinner Programs.
Colorado Chapter, Secretary.
Colorado Chapter, Treasurer.
Reviewer: Book / Textbook
2003: John Wiley and Sons, Book reviewer-Jimbalvo's Managerial Accounting Textbook..
Reviewer: Paper / Article
2004: Western American Accounting Association, Reviewer of paper submissions for Western AAA
conference., NewPort Beach, California.
2003: American Accounting Association (AAA), Reviewer of papers for the Western Regional Meeting for the
AAA..
Faculty Development
Instructional-Related Conference
2010: McGraw-Hill. Attend a three day seminar to discuss technology in the classroom with other accounting
professors. San Diego, California.
2010: Wiley Faculty Network Seminar. To discuss classroom best practices for teaching principles of
accounting. Atlanta, Georgia.
133
2010: Pearson Publishing Co. Update on accounting issues to include in managerial accounting courses.
Huntington Beach, California.
2009: Wiley Faculty Network Seminar. To attend a two day seminar on a variety of professional accounting
issues and how they impact accounting curriculum. San Juan, Puerto Rico.
2008: McGraw-Hill. Attended the McGraw Hill Publisher, Managerial Accounting Educator's Symposium.
Asheville, South Carolina.
2004: Attended the Master's Teachers Seminar at UNC. Greeley, Colorado.
2003: Attended the USC Accounting Educators Conference. Los Angeles, California.
2003: CSCPAs 2003 Accounting Educator's Symposium. Denver, Colorado.
2002: 2002 CSCPAs Accounting Educator's Symposium, November 2002 . Denver, Colorado.
Research-Related Conference/Seminar
2008: American Accounting Association. Attended the National American Accounting Association Meeting in
Annaheim, CA. I attended several sessions, but was primarily engaged in faculty recruiting. Annaheim,
California.
2007: American Accounting Association. Attended the AAA National Meeting in Chicago in August. Chicago,
Illinois.
2006: Attended and presented paper at the 2006 Western American Accounting Association meeting in
Portland, OR. Portland, Oregon.
2004: Attended the three day Western American Accounting Association Meeting. NewPort Beach, California.
2002: 2002 Western American Accounting Association meeting in April 2002 in San Diego. San Diego,
California.
Other Professional Development
2005: Attended the two day FEI Western Area Leadership Board meeting. Las Vegas, Nevada.
2005: Attended the two day FEI Western Area Leadership Board meeting. Portland, Oregon.
2005: Attended the two day FEI National Leadership Board meeting. Chicago, Illinois.
2004: Attended two Western Area FEI Board meetings and one national FEI Board meeting during the year.
Scottsdale, Arizona.
2004: Attended the three day AACSB conference. Montreal, Canada.
2004: Attended the two day FEI National Leadership Board meeting. San Diego, California.
2004: Attended the two day FEI Western Area Leadership Board meeting. Phoenix, Arizona.
2002: 2002 CSCPA SEC Conference. Denver, Colorado.
2002: FEI Continuing Professional Education program. Variety of topics about the accounting and finance
professions. Denver, Colorado.
2002: AACSB National Meeting in April 2002 in Chicago, IL. Chicago, Illinois.
2001: 2001 CSCPAs Tax Update Conference, December,. Northglenn, Colorado.
2001: 2001 CSCPAs SEC Conference. Denver, Colorado.
2001: 2001 FEI Accounting and Reporting Update. Denver, Colorado.
2001: 2001 CSCPA Faculty Symposium. Greeley, Colorado.
2001: 2001 CSCPA Faculty Consortium. Denver, Colorado.
2001: 2001 AAA, Accounting Program Leadership Group Conference. Ft. Lauderdale, Florida.
2000: 2000 CSCPAs SEC Conference. Denver, Colorado.
2000: FEI Analysis of President-elect's Tax Policies. Denver, Colorado.
2000: Gelfond, Pangburn, Hochstadt's SEC Conference. Denver, Colorado.
2000: CSCPAs Auditor Independence Rules. Denver, Colorado.
2000: FEI FASB Update. Denver, Colorado.
2000: Gelfond, Pangburn, Hochstadt's Auditor Independence Rules. Denver, Colorado.
2000: CSCPAs Accounting Educator's Conference. Denver, Colorado.
2000: UNC Accounting Department's Auditor Independence Rules. Greeley, Colorado.
2000: American Accounting Association Annual Meeting. Philadelphia, Pennsylvania.
134
2000:
2000:
1999:
1999:
1999:
1999:
1999:
1999:
1999:
1998:
1998:
1998:
1998:
1997:
1997:
1997:
1997:
1996:
1996:
1996:
1996:
1996:
AACSB National Meeting. San Diego, California.
American Accounting Association--Accounting Program Leadership Group. Las Vegas, Nevada.
American Accounting Association: Accounting Program Leadership Group Conference. Orlando, Florida.
1999 AACSB National Meeting. Atlanta, Georgia.
1999 Accounting Faculty Conference. Denver, Colorado.
1999 Accounting Faculty Symposium. Denver, Colorado.
CSCPA: Forensic Accounting & Detecting Fraud. Denver, Colorado.
1999 CSCPA SEC Conference. Denver, Colorado.
1998 South-Western College Publishing: Innovations In Teaching Accounting. Denver, Colorado.
1998 CSCPA Accounting Faculty Conference. Denver, Colorado.
1998 CSCPA Faculty Symposium. Denver, Colorado.
1998 AAA: Corporate Accounting Policies Seminar. New Orleans, Louisiana.
1998 DSI: National Decision Sciences Meeting. Las Vegas, Nevada.
CSCPAs Colorado Board of Accountancy Statutes, Rules, and Regulations. Denver, Colorado.
CSCPAs Future Issues Conference. Denver, Colorado.
Distance Education: Designing for Success Conference. Seattle, Washington.
FEI Ernst & Young Accounting Update. Denver, Colorado.
Western American Accounting Association. Sonoma, California.
CSCPAs Accounting & Auditing Update. Denver, Colorado.
CSCPAs Accounting Faculty Symposium. Denver, Colorado.
American Accounting Association National Meeting. Chicago, Illinois.
Southwest Federation of Administrative Disciplines (SWFAD). San Antonio, Texas.
Professional Seminars / Workshops
2010: FEI Colorado Chapter CPE. FEI has 8 dinner meetings and provides 2 hours of CPE before each
meeting. Denver, Colorado.
2010: Colorado Society of CPAs. 2010 CSCPA Accounting and Auditing Conference. Denver, Colorado.
2010: Colorado Society of CPAs. 2010 Fall Accounting Educators Symposium. Loveland, Colorado.
2010: Colorado Society of CPAs. Hands on Guide to Understanding and Testing Internal Control. Denver,
Colorado.
2010: E & Y Accounting and Auditing Update. 2010 E&Y Accounting and Auditing Update. Denver, Colorado.
2010: Anton, Collins, Mitchell Annual Accounting, Auditing, and Tax Update. Update on 2010/2011
Accounting, Audit, and Tax Issues. Denver, Colorado.
2009: Hein and Associates, CPAs. Update on professional accounting and auditing topics. Denver, Colorado.
2009: E & Y Accounting and Auditing Update. Attended 8 hours of CPE on Update on Accounting and
Auditing Issues. Arvada, Colorado.
2009: ACM Seminar. Attend a CPE program on current economic events. Denver, Colorado.
2009: FEI Colorado Chapter CPE. FEI has 8 dinner meetings and provides 2 hours of CPE before each
meeting. Denver, Colorado.
2008: FEI-Colorado Chapter. Attend two hours of CPE before each FEI dinner meeting. Denver, Colorado.
2008: GHP 2008 Accounting and Auditing Update. Annual update on accounting and auditing issues
sponsored by GHP,CPAs. Denver, Colorado.
2007: KPMG SW Region faculty Symposium. Attended the KPMG SW Faculty Symposium in Denver. Denver,
Colorado.
2007: Hein and Associates, CPAs. Attended Hein and Associates Audit Partner Update. Denver, Colorado.
2007: Financial Executives International. Attended two day FEI Western Area Leadership Board Meeting in
Scottsdale, AZ. Scottsdale, Arizona.
2007: Financial Executives International (FEI). Attend two hours of CPE before each FEI dinner meeting.
Denver, Colorado.
2006: AACSB Learning Assurance Seminar January, 2006. Greeley, Colorado.
135
2006: Attended Wiley Faculty Network Seminar. NewPort Beach, California.
2006: Attended the FEI National Summit meeting for two days in San Francisco. I also attended FEI Board
meetings. San Francisco, California.
2006: I attend FEI CPE programs monthly that are delivered before our dinner meetings. Each CPE program
is 2 hours. Denver, Colorado.
2006: Colorado Society of CPAs. I was the chairperson of the 2006 CSCPA SEC and PCAOB Conference and I
attended the meeting. Denver, Colorado.
2006: KPMG SW Region faculty Symposium. To attend the KPMG Faculty Symposium in Houston, TX.
Houston, Texas.
2005: FEI 2 hours of CPE at monthly meetings. Various topics designed for financial executives. Denver,
Colorado.
2005: CSCPA 2005 SEC Conference December, 2005. Denver, Colorado.
2005: CSCPA Accounting Educators Symposium, October, 2005. Glenwood Springs, Colorado.
2005: Invited and attended the KPMG SW Region Faculty Symposium in Dallas for two days. Dallas, Texas.
2005: Attended the AAA Accounting Program Leadership Group (APLG) in Scottsdale for 2 days. Scottsdale,
Arizona.
2005: Attended the Wiley Publishers Accounting Educators Conference in March 2005. LA, California.
2004: Was invited to attend the PriceWaterhouse University with 350 other accounting educators in
Princeton, NJ. Princeton, New Jersey.
2004: Was invited and attended the Deloitte Research Conference in Chicago for two days. Chicago, Illinois.
2004: Attended 2 hours of CPE courses before each FEI monthly meeting during the months that FEI meets.
Denver, Colorado.
2003: GHP 2003 SEC Conference. Denver, Colorado.
2003: Attend 2 hours of CPE before each FEI program. Denver, Colorado.
2003: Attended course on Colorado Statues, Rules, and Regulations for Accountants. Denver, Colorado.
2002: First Response Management Company's workshop on risk management for businesses. Evergreen,
Colorado.
2001: 2001 CSCPA Leadership Council Meeting. Denver, Colorado.
2001: 2001 FEI Leadership Conference. Boulder, Colorado.
Technology-Related Training
2008: Wiley Faculty Network Seminar. Attended Wiley Faculty Network Seminar. One day. Atlanta, Georgia.
Honors-Awards-Grants
Award
2011: Almost on a daily basis new accounting rules and laws are put into use, creating information that must
be known and learned by the accounting faculty and then introduced to and understood by the accounting
student. Even with the 150 hours of education now required for CPA licensure, it is impossible to teach and
learn all there is to learn. Over the years, changes have been recommended and some adopted into the
accounting curriculum; however, the crisis of information overload continues in accounting education.
Mountain Plains Management Conference.
2011: MCB Faculty Service Award.
2008: University of Northern Colorado Advisor of the Year University of Northern Colorado SRC.
2006: University of Northern Colorado Professor of the Year Award UNC SRC.
2005: Recieved the Wall Street Journal Faculty Fellowship in Fall 2005. MCB and WSJ.
2003: Received the MCB Service Award given to one MCB Faculty member. MCB Service Award.
Honor
2010: The UNC Athletic department honored me with being selected as a guest coach at one football game.
UNC Athletic Guest Coach.
2008: In 2008 selected to serve on the CSCPA Board of Directors starting in June 2009. Colorado Society of
CPAs.
136
2008: Selected by Ashley Lictenberg a student athlete on the UNC Volleyball team as favorite professor. UNC
Student Athlete Favorite Professor-Volleyball Player.
2007: One of 12 CPAs in Colorado to receive the annual award. CSCPA CPA Making a Difference Award.
2007: 2007 Accounting Program Professor of the Year MCB.
2004: MCB Professor of the Year Award MCB.
2004: The MCB Accounting Department Professor of the Year MCB.
2003: The Accounting Department Professor of the Year selected by accounting majors. MCB SRC
Department of Accounting Professor of the .
2002: UNC Excellence in Faculty Service University Award University of Northern Colorado.
2001: Selected to the CSCPAs Leadership Council Colorado Society of CPAs.
1999: College of Business Accounting Professor of the Year University of Northern Colorado.
1998: CSCPA's Outstanding Accounting Educator for 1998 and 1999 Colorado Society of CPAs (CSCPAs).
1998: College of Business Accounting Professor of the Year. University of Northern Colorado.
1997: College of Business Accounting Professor of the Year University of Northern Colorado.
1996: Mortar Faculty Award: selected as favorite faculty member by mortar board student. University of
Northern Colorado.
137
Christina Ritsema, Ph.D.
Lecturer
School of Acctg. and CIS
Monfort College of Business
christina.ritsema@unco.edu
Academic Background
Ph.D. University of Arkansas, Fayetteville, Arkansas, Accountancy, 2001
M.Acc. University of Arkansas, Fayetteville, Arkansas, Accountancy, 1994
B.S. Miami University, Miami, Ohio, Accountancy, 1991
Certifications
Certified Public Accountant- MI, 23150, 1991
Memberships
American Accounting Association, 2011
Work Experience
Academic Experience
Assistant Professor, St. Norbert College (September, 2008 - September, 2009). Teaching responsibilities
included financial accounting, intermediate accounting I and II, and auditing.
Assistant Professor, Hope College (August, 2001 - August, 2008). Teaching responsibilities included financial
and managerial accounting, intemediate accounting I and II, business ethics and research methods.
Graduate Assistant, Department of Accounting, University of Arkansas (September, 1996 - May, 1999).
Teaching responsibilities included financial accounting and MBA - financial accounting.
Instructor, Department of Accounting, Central Missouri State University (August, 1994 - May, 1996).
Teaching responsibilities included intermediate accounting II and cost accounting.
Non-Academic Experience
National
Auditor, Arthur Andersen (September, 1991 - May, 1993).
Audit Internship, Arthur Andersen (January, 1990 - May, 1990).
Courses Taught
Courses from the Teaching Schedule: Accounting Ethics, Auditing I, Cost and Managerial Accounting I,
Intermediate Accounting I, Principles of Accounting I, Principles of Accounting II
Teaching Activities
Course (New) - Creation/Delivery: Conventional
2011 - Course (New) - Creation/Delivery: Conventional. Developed a new coure entitled, Accounting Ethics,
for the MCB
Intellectual Contributions:
Refereed Articles
138
Ritsema, C. M. & Manly, T. S. (in press, 2011). Creating Slides for Effective Presentations: Tips from the
Pros. Tax Adviser.
Ritsema, C. & Manly, T. (in press, 2011). Presentations with Maximum Impact: Helping Students
Succeed. Accounting Instructors' Report.
Ritsema, C. & Manly, T. (in press, 2011). Presentations with Maximum Impact: Moving Faculty
Forward. Accounting Instructors' Report.
Ritsema, C., Thomas, D. W., & Manly, T. (2005). Attracting Nonfilers through Amnesty Programs: Internal
versus External Motivation. Journal of the American Taxation Association, 27, 75-95.
Ritsema, C., Thomas, D. W., & Manly, T. (2004). Initiatives for Increasing E-filing: Taxpayer Attitudes Reveal
What Works. Tax Notes.
Ritsema, C., Manly, T., & Thomas, D. W. (2003). Why Taxpayers are Noncompliant: Comments from 1997
Arkansas Tax Penalty Amnesty Participants. Tax Notes.
Non-Refereed Articles
Ritsema, C., Thomas, D. W., & Ferrier, G. (2003). Economic and Behavioral Determinants of Tax Compliance:
Evidence from the 1997 Arkansas Tax Penalty Amnesty Program. The IRS Research Bulletin, 43-58.
Presentation of Refereed Papers
National
Ritsema, C., Manly, T. S. , & McKnight, C. S. (2011). Selections from the Keeping the Books Club. American
Accounting Association - Teaching and Curriculum Section, Denver, Colorado.
Ritsema, C. (2009, August). A Case Research Project on the Transition from U.S. GAAP to IFRS. American
Accounting Association, New York, New York.
Ritsema, C., Thomas, D. W. , & Manly, T. (2006, August). An Analysis of Differences Between Nonfilers Who
Owe Tax and Those Who Do Not. American Accounting Association, Washington DC, District of Columbia.
Ritsema, C., Thomas, D. W. , & Manly, T. (2005, August). Paid Preparers and the Electronic Filing of Tax
Returns. American Accounting Association, San Francisco, California.
Ritsema, C., Thomas, D. W. , & Manly, T. (2005, March). Attracting Nonfilers through Amnesty Programs:
Internal versus External Motivation. American Taxation Association, Washington DC, District of Columbia.
Ritsema, C. (2004, August). Attitudes Toward E-Filing in Middle America. American Accounting Association,
Orlando, Florida.
Ritsema, C. (2003, June). Economic and Behavioral Determinants of Tax Compliance: Evidence from the 1997
Arkansas Tax Penalty Amnesty Program. Internal Revenue Service (IRS) Research Conference, Washington
DC, District of Columbia.
Ritsema, C. (2001, July). The Effects of Income Level and Context in Tax Reporting Experiment. Western
Economic Association, San Francisco, California.
Regional
Ritsema, C. (2003, August). Threats Followed by an Amnesty Period: Characteristics of Taxpayers Who
Respond to This Compliance Strategy. Symposium on Ethics Research in Accounting, Honolulu, Hawaii.
Ritsema, C. (2003, March). Threats Followed By an Amnesty Period: Characteristics of Taxpayers who
Respond to This Compliance Strategy. Oklahoma State University Regional Accounting Symposium,
Stillwater, Oklahoma.
Presentation of Non-Refereed Papers
Regional
Ritsema, C., Durham, Y., & Manly, T. (2002, March). The Effects of Income Source, Income Level and Context
in Tax Reporting Experiment. OSU Accounting Research Workshop, Stillwater, Oklahoma.
Research Grants
Funded
2009: Ritsema, C., St. Norbert College Grant, St. Norbert College. $500 grant from St. Norbert College, the
Program of Faith, Learning & Vocation, 2009 - To research and develop a Christian Business Ethics and
Vocation course.
139
Vocation course.
2004: Ritsema, C., An Investigation of Electronic Tax Filing in Michigan, Hope College Frost Center. $2,000
grant from the Hope College Frost Center for a research project with accounting students. Later presented at
the National Conference of Undergraduate Research.
2003: Ritsema, C., Proposal to Conduct Telephone Survey of a Random Sample of U.S. Households in Use of
Electronic Means for Interacting with the Federal Government, University of Arkansas Survey Research Center.
$6,000 grant from the University of Arkansas' Survey Research Center (SRC) - Arkansas Poll / Blair Center of
Southern Politics Society.
Papers Under Review
Ritsema, C., Manly, T., Thomas, D. W. , & Dixon, B. (2010). "The Compliance Cost of the U.S. Individual
Income Tax: Another Look After Electronic Filing," Revised and resubmitted to Public Finance and
Management.
Working Papers
Durham, Y., Manly, T. S. , & Ritsema, C. M. (2012). "The Effects of Income Source, Context, and Income
Level on Tax Compliance Decisions in a Dynamic Experiment".
Ritsema, C., Thomas, D. W. , & Manly, T. (2009). "An Analysis of Differences Between Nonfilers Who Owe
Tax and Those Who Do Not".
Other Intellectual Activities
Learning & Pedagogical Scholarship
2011: Other Research Activities. American Accounting Association Annual Meeting, Denver, August 8, 2011,
Poster Session for the Effective Learning Strategies Section, entitled 'Selections from the Keeping the Books
Club.'
Service:
Service to the University
School Assignments
Chair:
2011-2012: Beta Alpha Psi
Member:
2011-2012: Accounting Curriculum Ethics Sub-Committee
2011-2012: Accounting Scholarship Committee
2011-2012: Accounting Curriculum Cost Sub-Committee
2011-2012: Accounting Curriculum Audit Sub-Committee
2011-2012: Dept of Accounting & CIS
2010-2011: School of Accounting & CIS
2009-2010 – 2011-2012: Accounting Program
College Assignments
Member:
2011-2012: Global Programs Committee
2010-2011: MCB General Faculty Meeting
Other Institutional Service Activities:
2010-2011: Bill Daniel's Ethics fellow: Participated in monthly meetings. Developed a new course
entitled, Accounting Ethics. Selected MCB students for 2011 Ethics scholarships. Planned Ethics Day at
the MCB Fall 2011.
140
Service to the Community
Other Community Service Activities
2011: Advising
2011: Green Mountain High School Visit, We visited Green Mountain High School on Tuesday, September 6th
to promote the MCB. We also had a lunch meeting with the faculty and select students to discuss how MCB
might partner with Green Mountain High School.
2011: Summer Advising, Participated in summer advising day.
Honors-Awards-Grants
Award
2011: Student voted award. Also, the Accounting Professor of the Year Award. Monfort College of Business
Professor of the Year.
1995: Faculty Excellence in Teaching Award
voted by the students Central Missouri State University.
141
Lloyd Pat Seaton, Ph.D.
Assistant Professor
School of Acctg. and CIS
Monfort College of Business
lloyd.seaton@unco.edu
Professional Interests
Research Interests
Uses of Accounting Information, System Design and Operation, Classroom Civility.
Teaching Interests
Accounting Information Systems, Managerial Accounting and Control, and Auditing
Academic Background
Ph.D. University of Nebraska, Lincoln, Nebraska, USA, Business (Accountancy), 1991
M.B.A. University of Arkansas, Fayetteville, Arkansas, USA, 1976
B.S. University of Arkansas, Fayetteville, Arkansas, USA, Accounting, 1975
Certifications
Certified Public Accountant, 29609, 2011
Certified Public Accountant, 1919, 1976
Memberships
Colorado Society of CPAs, 2011
Institute of Management Accountants, 2010
American Accounting Association, 1978
American Institute of CPAs, 1976 (Inactive)
Omicron Delta Epsilon, 1975 (Inactive)
Beta Gamma Sigma, 1974 (Inactive)
Beta Alpha Psi, 1973 (Inactive)
Work Experience
Academic Experience
Assistant Professor, University of Northern Colorado (June, 2009 - Present). Teaching and Research.
Associate Professor, University of Nebraska at Kearney (2001 - 2009). Teaching and Research.
Visiting Associate Professor of Accounting, University of Northern Colorado (August, 2007 - May, 2008).
Teaching and Research.
Senior Lecturer, University of Nebraska-Lincoln (2000 - 2001). Teaching.
Assistant Professor, University of Wyoming (1994 - 2000). Teaching and Research.
Assistant Professor, Iowa State University (1990 - 1994). Research and Teaching.
Graduate Assistant, University of Nebraska (1986 - 1990). Research and Teaching.
Graduate Assistant, University of Arkansas (1975 - 1976). Research in the Bureau of Business Research.
Non-Academic Experience
142
National
Staff Manager - Financial Reporting, Centel Corporation (1983 - 1986).
General Manager - Internal Auditing, Centel Corporation (1981 - 1983).
Staff Manager - Accounting Procedures, Centel Corporation (1979 - 1981).
Senior Accountant, Peat Marwick Mitchell & Co (1976 - 1978).
Courses Taught
Courses from the Teaching Schedule: Accounting Systems, Cost and Managerial Accounting I,
Principles of Accounting I, Principles of Accounting II, Survey of Accounting
Courses taught, but not in the Schedule:
Advanced Accounting, Auditing, Accounting Information Systems, Advanced Accounting Information Systems,
Seminar in Auditing
Intellectual Contributions:
Refereed Articles
Newmark, R., Seaton, L., & Stallings, M. (in press, 2011). Student Response Systems Use in Accounting
Information Systems Classes. Accounting Information Systems Educator Journal.
Swinney, L., Seaton, L., & Elder, B. (2010). Incivility in the Accounting Classroom - Perceptions of Faculty and
Administrators. American Journal of Business Education, 3 (5), 1-16.
Elder, B. R., Seaton, L., & Swinney, L. S. (2010). Lost in a Crowd: Anonymity and Incivility in the Accounting
Classroom. Accounting Educators' Journal, XX, 91-107.
Devine, K., O'Clock, P., & Seaton, L. (2006). Estimating the Effect of Formula Apportionment on the
Allocation of Worldwide Income and the Potential for Double Taxation. Advances in International Accounting,
19, 115-144.
Elder, B., Seaton, L., & Swinney, L. (2004). Strategies for Dealing with Professional Incivility - A Comparison
of the Accounting and Legal Professions. Journal of Accounting and Finance Research, 12 (5), 82-94.
Roberts, R. W., Kurtenbach, J. M., & Seaton, L. (2001). State Conformity with Provisions of the Uniform
Accountancy Act: Theory and Evidence. Accounting and Public Interest, Volume 1, 97-114.
Seaton, L., Devine, K., & O'Clock, P. (1999). A Simulation Comparing Arm's Length versus Formula
Apportionment Income for Multinational Corporations. Advances in International Accounting (12), 35-65.
Seaton, L. & Gurley III, A. L. (1998). Taxation of Social Security Benefits: Implications for Decision
Making. CPA Journal, 68, 60-63.
Devine, K. & Seaton, L. (1995). An Examination of Quarterly Ratio Stability: Implications for Financial
Decision Making. Journal of Applied Business Research, 11 (1), 81-97.
Refereed Proceedings
Abstract Only
Newmark, R. I., Seaton, L., & Stallings, M. (2008). Student Response Systems Use in Accounting Information
Systems Classes. AIS Educator Association.
Presentation of Refereed Papers
International
Newmark, R., Seaton, L., & Stallings, M. (2009, August). Student Response Systems Use in AIS Classes.
American Accounting Association, New York, New York.
Seaton, L., Devine, K., & O'Clock, P. (1999). A Simulation Comparing Arm's Length Versus Formula
Apportionment Income for Multinational Corporation. Mid-Year Meeting of the International Section of the
American Accounting Association, Orlando, Florida.
National
Newmark, R., Seaton, L., & Krahnke, K. (2012). Incorporating Mindfulness Meditation in the Classroom. AIS
Educators Conference, Estes Park, Colorado.
Seaton, L. P. & Newmark, R. (2012). Stanley Hotel Event Planners, Inc. (aka Where's Waldo's Dirty Data): An
143
Instructional Case. AIS Educators Conference, Estes Park, Colorado.
Swinney, L., Seaton, L. P. , & Elder, B. (2009). Incivility in the Accounting Classroom - Perceptions of Faculty
and Administrators. Society of Business, Industry and Economics, Sandestin, Florida.
Swinney, L., Elder, B., & Seaton, L. (2005, December). Factors Contributing to Incivility in the Accounting
Classroom. Annual Meeting of the American Academy of Accounting & Finance, St. Petersburg, Florida.
Swinney, L., Seaton, L., & Elder, B. (2004). Incivility in the Accounting Classroom - Perceptions of Faculty and
Administrators. Annual Meeting of the American Accounting Association, Orlando, Florida.
Elder, B., Seaton, L., & Swinney, L. (2003). Strategies for Dealing with Professional Incivility - A Comparison
of the Accounting and Legal Professions. American Academy of Accounting and Finance Meeting, New
Orleans, Louisiana.
Elder, B., Seaton, L., & Swinney, L. (2003). Incivility in the Accounting Classroom - Perceptions of Faculty and
Administrators. American Academy of Accounting and Finance Meeting, New Orleans, Louisiana.
Seaton, L., Devine, K., & O'Clock, P. (2001). Estimating the Effect of Adopting Formula Apportionment on
Allocation of MNCs' Worldwide Income. Annual Meeting of the American Accounting Association, Atlanta,
Georgia.
Seaton, L., Devine, K., & O'Clock, P. (2000). Estimating the Effect of Adopting Formula Apportionment on
Allocation of MNCs' Worldwide Income. Annual Meeting of the Decision Sciences Institute, Orlando, Florida.
Regional
Swinney, L., Elder, B., & Seaton, L. (2007). Factors Contributing to Incivility in the Accounting Classroom.
Mountain Plains Management Association, Kearney, Nebraska.
Presentation of Non-Refereed Papers
State
Seaton, L. P. (2011). SSARS Update. Public Accountants Society of Colorado, Longmont, Colorado.
Research Grants
Funded
2010: Swinney, L. S., Seaton, L., & Elder, B., Working Paper Grant
2009: Seaton, L. P., Newmark, R., & Stallings, M., Working Paper Grant
2002: Lloyd (Pat), S., Swinney, L., & Elder, B., Incivility in the Accounting Classroom, University of Nebraska
at Kearney Research Services Council Mini-Grant, with Laurie Swinney and Bruce Elder. ($2,000.00),
University of Nebraska at Kearney
Working Papers
Seaton, L. P. (2012). "Auditor Reputation: No News is Good News?" targeted for Auditing: A Journal of
Practice and Theory.
Seaton, L. P., McConnell, A., & Reed, R. (2012). "Establishing and Maintaining a Strong Alumni Network"
targeted for Advances in Accounting Education.
Service:
Service to the University
School Assignments
Chair:
2011-2012: Accounting Curriculum Cost Sub-Committee
2011-2012: Accounting AoL Committee
Member:
2011-2012: Accounting Advisory Board
2011-2012: MAcc Committee
2011-2012: Accounting Curriculum AIS Sub-Committee
144
2011-2012: Accounting Curriculum Audit Sub-Committee
2011-2012: Dept of Accounting & CIS
2009-2010 – 2011-2012: Accounting Program
2009-2010 – 2010-2011: School of Accounting & CIS
2007-2008: School of Accounting & Computer Information Systems
2007-2008: Accounting Program
College Assignments
Chair:
2005-2006: Graduate Administrative Policy and Strategy Assessment Committee
2004-2005 – 2005-2006: Administrative Policy and Strategy Assessment Committee
Member:
2010-2011 – 2011-2012: AACSB Maintenance
2010-2011 – 2011-2012: MCB General Faculty Meeting
2010-2011 – 2011-2012: Assurance of Learning
2009-2010: MCB General Faculty Meetings
2008-2009: MCB General Faculty Meetings
2007-2008: MCB General Faculty Meetings
2003-2004: Information Technology Committee
University Assignments
Member:
2010-2011 – 2011-2012: Graduate Council Program Review Committee
2010-2011 – 2011-2012: Graduate Council
2005-2006: Graduate Council Curriculum Committee
2004-2005: Graduate Council Policy Committee
2004-2005 – 2005-2006: Graduate Council
Service to the Profession
Other Professional Service Activities
2000: Rocky Mountian Chapter, Institute of Internal Auditors, Director of Academic Relations.
Reviewer: Paper / Article
2008 – 2009: Accounting Information Systems Educator Conference.
1998: American Accounting Association, Curriculum Section, Manuscript Reviewer, Annual Meeting, New
Orleans, LA..
Service to the Community
Member of a Committee
2011: Greeley Stampede, Volunteered as a Wrangler
Other Community Service Activities
2009 – 2010: Sports Official, Collegiate, High School and Youth Soccer Official
1997 – 2008: Sports Official, Referee for youth/competitive/high school/college soccer and
youth/competitive/high school volleyball.
1996 – 2006: Boy Scouts of America, Assistant Scoutmaster,Unit Commissioner
Faculty Development
Assurance of Learning - Professional Development
145
Assurance of Learning - Professional Development
2011: AACSB Best Practies from Accreditaion Visits Webinar. None, Virtual.
2010: AACSB Assessment Conference. Houston, Texas.
Instructional-Related Conference
2011: American Accounting Association - Teaching and Curriculum Section. Teaching and Learning Mid-Year
Meeting. None, Virtual.
2010: McGraw-Hill. McGraw-Hill Managerial Accounting Symposium. Scottsdale, Arizona.
2008: Accounting Information Systems Educator Conference. Annual Meeting of the AISEA. Ft Collins,
Colorado.
2007: Microsoft Academic Days on Business Applications, Relational Databases, and Security. Orlando,
Florida.
2006: Service Learning Institute. Kearney, Nebraska.
Research-Related Conference/Seminar
2011: American Accounting Association. AAA Annual Meeting. Denver, Colorado.
2006: Auditing Section of the American Accounting Association - Annual Mid-Year Meeting. Los Angeles,
California.
2003: American Academy of Accounting and Finance. New Orleans, Louisiana.
2001: American Accounting Association Annual Meeting. Atlanta, Georgia.
2001: UNK Business and Technology Research Forum, Simulation Research: Tools, an Example and Some
Questions. September 21, 2001. Kearney, Nebraska.
2000: Decision Sciences Institute. Orlando, Florida.
1999: International Section-American Accounting Association. Orlando, Florida.
Other Professional Development
2011: Institute of Management Accountants. Colorado Security Commissioner. Denver, Colorado.
2011: Institute of Management Accountants. How to Best Spreadsheet Misery. None, Virtual.
2011: Institute of Management Accountants. Evaluation Guide for Cloud ERP. None, Virtual.
2011: Institute of Management AccountantsInstitute of Management Accountants. CMA Examination Passed Part 1 - Scaled Score 420 - CPE Credit Earned 60. Longmont, Colorado.
2010: Institute of Managment Accountants. Financial Planning. Denver, Colorado.
2003: AACSB Continuous Improvement Conference. AACSB Continuous Improvement Conference. St. Louis,
Missouri.
Professional Seminars / Workshops
2011: CSCPAs Accounting Educator's Conference. Denver, Colorado.
2011: American Institute of Certified Public Accountants (AICPA). Professional Ethics: The AICPA's
Comprehensive Course. None, Virtual.
2011: Public Accountants Society of Colorado. Presented SSARS 19 - Compilation and Review Engagements.
Longmont, Colorado.
2011: Public Accountants Society of Colorado. Colorado CPA Rules and Regulations. Longmont, Colorado.
2010: AACSB Assessment Seminar. Tampa, Florida.
146
Karen Forrest Turner, Ph.D.
ACCT and CIS Chair and Prof
School of Acctg. and CIS
Monfort College of Business
karen.turner@unco.edu
Professional Interests
Research Interests
Behavioral Issues in Auditing and Financial Accounting, Accounting Communications
Teaching Interests
Financial Accounting, Accounting Communications, Internal Auditing, Fraud
Academic Background
Ph.D. University of Texas at Arlington, Arlington, Texas, Accounting, 1995
M.S. University of Texas at Arlington, Arlington, Texas, Accounting, 1995
M.A. Texas A & M University, College Station, TX, English /Rhetoric and Composition, 1980
B.S. Texas A & M University, College Station, Texas, Secondary Education, 1977
Certifications
Certified Internal Auditor, 976297, 2012
Certified Public Accountant--Colorado, 24987, 2006 to present
Certified Public Accountant--Texas, 084801, 2004 - present
Memberships
American Accounting Association
American Institute of Certified Public Accountants
Association of Certified Fraud Examiners
Colorado Society of CPAs
Work Experience
Academic Experience
Chair, Associate Professor, Accounting, University of Northern Colorado (2005 - Present). Intermediate II,
Accounting Communications, Fraud and Principles I.
Chair, Accounting, Economics and Finance, University of Mary Hardin-Baylor (2003 - 2005). Auditing I & II,
Intermediate I & I, Accounting Communications, Graduate courses.
Lecturer, Accounting, Texas A & M University (2002 - 2003). Accounting Communications,Graduate Financial
Accounting.
Associate Professor, Accounting, University of Mary Hardin-Baylor (1999 - 2002). Auditing I & II,
Intermediate, NFP-Gov't, Graduate Managerial.
Assistant professor, Accounting, Valdosta State University (1995 - 1999). Audit I & II, Internal Auditing,
Intermediate I, Principles I & II, Directed Studies in accounting research.
Graduate Teaching Associate, Accounting, University of Texas at Arlington (1991 - 1995). Taught Principles
of Accounting I & II and Intermediate Accounting I.
147
Lecturer, Information Systems, Baylor University (1987 - 1991). Coordinator, Integrated Business Writing.
Lecturer & Grad. Teaching Assistant, English, Texas A&M University (1977 - 1987). Technical Writing
Freshman English.
Consulting
2005: University of Mary Hardin Baylor, Graduate Course Development
2001: Young Women's Association, Professional Etiquette--Dos and Don'ts in the Working World
1997: Valdosta State University, Communication Tips MBA Orientation College of Business
1993: Texas Department of Health, The 6 C's of Writing Bureau of Community Oriented primary Care
Workshops
1990: Waco Association of CPAs, Improving Your Communication Skills
1990: Baylor Accounting Faculty Fall Workshop, Incorporating Writing into the Accounting Classroom
1989: Baylor University Physical Plant Employee Workshop, Improving Your Communications Skills
Paid Service
1997:
1987:
1986:
1985:
Cheryl Janner, CPA, Faculty Internship
Bryan Surplus and Supply, Inc., Owner, Financial Advisor & Accountant 1977-1987
United Microprocessor, Inc., Owner & Manager, 1982-1986
Southwestern Stockman's Supply, Inc., Board of Directors, 1982-1985
Courses Taught
Courses from the Teaching Schedule: Accounting Directed Studies, Accounting Ethics, Accounting
Theory and Research, Cost and Managerial Accounting I, Fraud Examination, Independent Research Directed
Studies (Doctoral), Intermediate Accounting II, Principles of Accounting I, Professional Accounting Research,
Communications, & Ethics (Doctoral)
Teaching Activities
Course (New) - Creation/Delivery: Conventional
2005 - Course (New) - Creation/Delivery: Conventional. Developed Texas required ethics course for UMHB
Student Assign-Students Advised (UG)
2005 - Student Assign-Students Advised (UG). 20 students.
Other Teaching Activities
2005 - Other Teaching Activities. Worked with UMHB graduate faculty to develop accounting courses for the
accounting concentration in accounting
Intellectual Contributions:
Refereed Articles
Turner, K. F., Greiman, J., & Reed, R. (in press, 2011). Accounting Education in Crisis. American Journal of
Business Education.
Turner, K. F., Bienstock, C. C., & Reed, R. O. (2010). An Application of the Conceptual Model of Service
Quality to Independent Auditing Services. Journal of Applied Business Research.
Reed, R. O., Turner, K. F., & McConnell, A. (2009). Auditor's Responsibilities for Investigating and Detecting
Illegal Employment Activities by Audit Clients. Journal of Applied Business Research.
Daniels, R. B., Turner, K. F., & Beeler, J. D. (2006). The CPA as a NonProfit Director: Ten Things to Consider
Before You Volunteer. CPA Journal.
Turner, K. F., Beeler, J., & Daniels, R. (2004). Reducing information asymmetry by improving knowledge of
the audit process. Journal of Accounting and Finance Research.
Turner, K. F., Beeler, J. D., & Burke, K. (2002). The Effects of Communication Instruction: An Empirical
Study. Journal of the Academy of Business Education.
Turner, K. F., Ghosal, M., & DeThomas, A. (1997). An Analytic Alternative to Teaching and Using Loan
Amortization Concepts. Journal of Accounting and Finance Research.
148
Refereed Proceedings
Full Paper
Turner, K. F., Greiman, J., & Reed, R. (2011). Accounting Education in Crisis - Best Paper Award. Mountain
Plains Management Conference.
Turner, K. F. & Beeler, J. D. (2002). The Auditing Expectations Gap: An Empirical Study. International
Business and Economic Research Conference .
Turner, K. F. & Beeler, J. (2002). The Auditing Expectations Gap: An Empirical Study. International Business
and Economic Research Conference , Proceedings.
Turner, K. F. & Bienstock, C. (1999). Managing Service Quality for Accounting auditing Services: An
Application and Extension of the Conceptual Model of Service Quality. Society for Marketing Advances 1999.
Turner, K. F. & Bienstock, C. (1999). Managing Service Quality for Accounting Auditing Services: An
Application and Extension of the Conceptual Model of Service Quality. Society for Marketing Advances 1999,
Proceedings.
Turner, K. F. & Marshall, L. (1996). Active-Learning-Based Teaching Method to Enhance Life-Long Learning
in the First Accounting Principles Course. American Academy of Accounting and Finance.
Turner, K. F., Marshall, L., & Dent, S. D. (1996). Mathematical and Writing Ability as Predictors of Success in
the Auditing Classroom. Decision Sciences Institute 1996 Annual Meeting.
Turner, K. F. (1996). Effects of AECC Recommendations in the Introductory Accounting Principles
Course. Southeastern Chapter of INFORMS annual Meeting.
Turner, K. F., Dent, S., & Marshall, L. (1996). Mathematical and Writing Ability as Predictors of Success in
the Auditing Classroom. Decision Sciences Institute 1996 Annual Meeting, Proceedings.
Turner, K. F. & Marshall, L. (1996). Effects of AECC Recommendations in the Introductory Accounting
Principles Course. Southeastern Chapter of INFORMS Annual Meeting, Proceedings.
Turner, K. F. & Beeler, J. D. (1995). The Jenkins Committee: A Summary of Acations and
Recommendations. Midsouth Institute of Accountants' Annual Meeting 1995.
Turner, K. F. & Beeler, J. (1995). The Jenkins Committee: A Summary of Actions and
Recommendations. Midsouth Institute of Accountants' Annual Meeting 1995, Proceedings.
Non-Refereed Articles
Turner, K. F., Bergevin, P., & Oliver, J. (1997). Knowledge-Based Lending: Opportunites and
Challenges. Journal of Lending & Credit Risk Management.
Presentation of Refereed Papers
International
Beeler, J. D. & Turner, K. F. (2007, March). Fair Value Accounting. International Applied Business Research
Conference, Mazatlan, Mexico.
Turner, K. F. & Beeler, J. D. (2002, October). The Auditing Expectations Gap: An Empirical Study.
International Business and Economic Research Conference , Las Vegas, Nevada.
National
Cullom, C., Turner, K. F. , & Parish, B. (2009). Keeping Content Relevant: A Case Study to Teach Advanced
Data Analysis and Visualization Tools in Financial Accounting and Reporting. Western Decision Sciences
Institute, Lake Tahoe, Nevada.
Turner, K. F. & Beeler, J. D. (2007, December). "Applications of Fair Value Accounting," The Academy of
Accounting Finance and Economics, New Orleans, LA. December 2007 (with J. Beeler) "Applications of Fair
Value Accounting" . The Adademy of Accounting, Finance & Economics, New Orleans, Louisiana.
Turner, K. F., Daniels, R. B. , & Beeler, J. (2006, February). Emerging Issues in Not-For-Profit Governance: An
Accounting and Control Perspective. American Society of Business & Behavioral Sciences, Las Vegas,
Nevada.
Turner, K. F. & Bienstock, C. (1999, October). Managing Service Quality for Accounting Auditing Services: An
Application and Extension of the Conceptual Model of Service Quality. Society for Marketing Advances 1999,
Atlanta, Georgia.
Turner, K. F., Ghosal, M., & DeThomas, A. (1996, December). An Analytical Alternative to Teaching and Using
149
Loan mortization Principles. American Academy of Accounting and Finance, New Orleans, Louisiana.
Turner, K. F. & Marshall, L. (1996, December). Active-Learning-Based Teaching Method to Enhance Life-Long
Learning in the First Accounting Principles Course. American Academy of Accounting and Finance, New
Orleans, Louisiana.
Turner, K. F., Marshall, L., & Dent, S. D. (1996, November). Mathematical and Writing Ability as Predictors of
Success in the Auditing Classroom. Decision Sciences Institute 1996 Annual Meeting, Orlando, Florida.
Turner, K. F. (1994, October). Setting Up a Writing Center in a Business College. Writing Centers Association
Conference, New Orleans, Louisiana.
Regional
Turner, K. F. & English, W. D. (2004, March). Tom, Dick and Harry Help Save marylee's Job, or an Illustration
of How Assignment of Overhead Can Determine Profitability. Federation of Business Disciplines 31st annual
Meeting, Orlando, Florida.
Turner, K. F. (1996, October). Effects of AECC Recommendations in the Introductory Accounting Principles
Course. Southeastern Chapter of INFORMS annual Meeting, Myrtle Beach , South Carolina.
Turner, K. F. & Beeler, J. D. (1995, September). The Jenkins Committee: A Summary of Actions and
Recommendations. Midsouth Institute of Accountants' Annual Meeting 1995, Jackson, Mississippi.
Presentation of Non-Refereed Papers
Regional
Turner, K. F. (2008, October). Colorado's State Board of Accountancy 150-hour Education Proposal.
Colorado Society of CPAs, Denver, Colorado.
State
Turner, K. F. (2011). Ethics and Taxes. Public Accountants Society of Colorado, Longmont, Colorado.
Turner, K. F. (2010). Colorado State Board of Accountancy's New 150-hour Education Rules. Colorado
Society of CPAs, Loveland, Colorado.
Turner, K. F. (2009). Get an Accounting Ph.D.?--Why and How. American Society of Women Accountants,
Ft. Collins, Colorado.
Research Grants
Funded
2008: Turner, K. F., MCB Assurance of Learning Research Grant, Monfort College of Business. Facilitated the
design, documentation and report for the Accounting Program's separate AACSB accreditation. Involved
researching best practices in AoL and implementing the AoL program.
Papers Under Review
Turner, K. F. & Dent, S. H. (2011). "Teaching Accounting Communications: A Retorically-Based Approach,"
1st revise and resubmit to Issues in Accounting Education.
Working Papers
Turner, K. F. & Stallings, M. A. (2008). "Calculating Diluted EPS under the Two-Class Method: Discussion and
Computational Guidance" targeted for CPA Journal.
Other Intellectual Activities
Contribution to Practice
2009: Special Projects or Assignments. NASBA's Education Committee's ad hoc Committee report
'Recommendations for Research Related to 120/150 Credit Hours for CPA Exam Eligibility.
2009: Special Projects or Assignments. Response of NASBA's Education Committee to NASBA's Draft of
Education and Licensure Requirements for Certified Public Accountants' A Discussion Regarding Degreed
Candidates Sitting for the Uniform CPA Examination with a Minimum of 120 Credit Hours (120-Hour
Candidate) and Becoming Eligible for Licensure with a Minimum of 150 Credit Hours (150-Hour Candidate)
(Issued
November 2008)
150
2008: Special Projects or Assignments. Ad hoc committee report included in the the Colorado State Board of
Accountancy's report for 2010 Sunset Review concerning the the need for 150 hour education requirement for
initial licensure.
Learning & Pedagogical Scholarship
2008: Special Projects or Assignments. Section III--Assurance of Learning (including appendices) of the Sixth
Year Review for Accounting Accreditation Maintenance Report Prepared for AACSB International
Service:
Service to the University
School Assignments
Chair:
2011-2012: Accounting Advisory Board
2011-2012: CIS Advisory Board
2011-2012: Accounting Curriculum Ethics Sub-Committee
2011-2012: Accounting Research Committee
2011-2012: Dept of Accounting & CIS
2010-2011: School of Accounting & CIS
2010-2011 – 2011-2012: Computer Information Systems Program
2010-2011 – 2011-2012: Accounting Program
2007-2008: Accounting Assurance of Learning Task Force: Initiate and maintain AOL practices for the
School of Accounting in order the maintain AACSB Accounting Accreditation
Member:
2011-2012: Accounting Curriculum Financial Sub-Committee
2011-2012: Accounting AoL Committee
2008-2009 – 2009-2010: School of Accounting & CIS
2007-2008: School of Accounting & Computer Information Systems
2005-2006: Accounting Advisory Board
2005-2006 – 2009-2010: Accounting Program
2005-2006 – 2006-2007: School of Accounting & CIS
College Assignments
Chair:
2008-2009 – 2009-2010: Accounting Assurance of Learning Task Force: Initiate and maintain AOL
practices for the School of Accounting in order the maintain AACSB Accounting Accreditation
2007-2008: MCB Curriculum
Member:
2010-2011 – 2011-2012: AACSB Maintenance
2010-2011 – 2011-2012: MCB General Faculty Meeting
2010-2011 – 2011-2012: Administrative Council
2009-2010: MCB General Faculty Meetings
2009-2010: MCB Curriculum
2008-2009: Curriculum Committee
2008-2009: MCB General Faculty Meetings
2008-2009 – 2009-2010: Assurance of Learning
2007-2008: MCB General Faculty Meetings
2006-2007: MCB Integration of Business Ethics Taskforce
2005-2006: ETS Major Field Test Taskforce
151
2005-2006: MCB Student Affairs
2005-2006 – 2006-2007: MCB General Faculty Meetings
University Assignments
Member:
2009-2010: University Academic Advising Task Force: Provost-appointed committee to study the current
advising systems at UNC in order to improve the university's advising system.
2007-2008: Faculty Senate
2005-2006: At Risk Youth Research Group: Research and group proposals on what UNC can do for the
surrounding community's at-risk youths.
Service to the Profession
Academic Conference: Moderator / Facilitator
2004: Ethics In Business' Ethics Match 2004, Arlington, Texas.
Academic Conference: Panelist
2012: American Accounting Association (AAA), Tips for New (and Not so New) Department Chairs: Advice
from Those in the Trenches, Washington, District of Columbia.
Advisor
2012: Wiley Publisher Advisory Board Focus Group, Attend regular focus group sessions concerning what is
needed to effectively and efficiently teach financial accounting..
Board of Directors: Substantial Involvement
2011 – 2012: National Association of State Boards of Accountancy.
2010 – 2011: Colorado State Board of Accountancy.
2009: Colorado State Board of Accountancy, Gubernatorial four year appointment to the Colorado State
Board of Accountancy which is the governing board for accounting practice in the State of Colorado., Denver,
Colorado.
Chair: Committee / Task Force
2010 – 2011: National Association of State Boards of Accountancy.
2008: Colorado Board of Accountancy, Chair of 150 Education Requirement Task Force ad hoc committee for
the Colorado Board of Accountancy for 2010 Sunset Legislative Review., Denver, Colorado.
Chair: Conference / Track / Program
1996: American Academy of Accounting and Finance.
1996: Decision Sciences Institute's 1996 Annual Meeting, Cooperative Learning Issues in Accounting
Education.
Reviewer - Article / Manuscript
2010 – 2011: American Accounting Association Western Regional Meeting.
Member: Committee/Task Force
2010: National Association of State Boards of Accountancy, ALD Committee.
2009: National Association of State Boards of Accountancy, Education Committee.
Member: PRJ Editorial Review Board
2009: Association of Certified Fraud Examiners, Editorial Advisory Committee for the ACFE Journal.
Presentation
2011: Professional Accounting Society of Colorado.
2011: FEI Colorado Chapter CPE.
152
Reviewer: Ad Hoc Reviewer for a Journal
1993: Southwest Business Review.
Reviewer: Paper / Article
2010: Association of Certified Fraud Examiners.
1996: 3rd Annual Mid-Year Auditing Section Conference.
Service to the Community
Member of a Committee
2004: Huntsville Community Child Care Center
Other Community Service Activities
2004: Salado Community Theatre, Cast in Christmas play
2004: Temple Civic Theatre, Stage crew, prop master
2003: Waco Opera, Seamstress
Positions held in civic organizations
2005: Room at the Inn, Board of Directors
Faculty Development
Assurance of Learning - Professional Development
2007: AACSB. 2 Assurance of Learning Seminars. Tampa, Florida.
Instructional-Related Conference
2009: Colorado Society of CPAs. CSCPA Faculty Symposium. Boulder, Colorado.
2008: Texas Board of Accountacy. Professional Ethics & Updates for Texas CPAs. On-line, Texas.
2008: Colorado Society of CPAs. Colorado Rules and Regulations (Ethics course). on-line, Colorado.
2008: Colorado Society of CPAs. Navigating the FASB's Codification. Denver, Colorado.
2007: Association of Certified Fraud Examiners. Principles of Fraud Examination. Austin, Texas.
2007: Institute of Management Accountants. 2007 Rocky Mountain Area Conference. Arvada, Colorado.
2006: Colorado Society of CPAs. 2006 Faculty Symposium. Pueblo, Colorado.
2006: Colorado Society of CPAs. Paperless Office: Managing documents in a Digital World. Littleton,
Colorado.
2006: American Society of Women Accountants. Tax Update 2006. Ft. Collins, Colorado.
2006: Pricewaterhouse Coopers. PwC University for Faculty 2006. Florham Park, New Jersey.
Research-Related Conference/Seminar
2011: American Accounting Association. Annual International Convention. Denver, Colorado.
2008: Deloitte LLP. 2008 Trueblood Seminar for Professors, Session 2. Scottsdale, Arizona.
Other Professional Development
2005: On-line seminar for dealing with use of FARS in the classroom. Greeley, Colorado.
Professional Seminars / Workshops
2011: American Accounting
Savannah, Georgia.
2011: American Accounting
Georgia.
2011: American Accounting
Georgia.
2011: American Accounting
Georgia.
2011: American Accounting
Association (AAA). 2011 APLG/FSA Annual Seminar (CFO Panel Discussion).
Association (AAA). Caught in the Middle (Administrative Practice). Savannah,
Association (AAA). Leading by Example (Personal Development). Savannah,
Association (AAA). You are Different (Administrative Practice). Savannah,
Association (AAA). APLG/FSA Annual Seminar. Savannah, Georgia.
153
2011: American Accounting Association (AAA). 2011 APLG/FSA Annual Seminar. Savannah, Georgia.
2011: American Accounting Association (AAA). 2011 APLG/FSA Annual Seminar. Savannah, Georgia.
2011: Financial Executives International. Speaker - Colorado Rules & Regulations. Denver, Colorado.
2011: Wiley Faculty Worker. Trends and Challenges in Intermediate Accounting: IFRS Topics in Intermediate
I. On-line, Virtual.
2011: PASC's 63rd Annual Accounting Forum and Convention. Colorado Rules and Regulations. Longmont,
Colorado.
2011: PASC's 63rd Annual Accounting Forum and Convention. Tax Ethics. Longmont, Colorado.
2010: Western Decision Sciences Institute. Managerial Controls & Ethics. Reno, Nevada.
2010: Western Decision Sciences Institute. Accounting - Teaching and Learning. Reno, Nevada.
2010: Colorado Society of CPAs. 2010 Accounting Faculty Symposium. Longmont, Colorado.
2010: On-line. Texas Ethics. On-line, Virtual.
2009: Association of Certified Fraud Examiners. Documents Tell the Story. Arvada, Colorado.
2009: National Association of State Boards of Accountancy. NASBA's Annual Conference. Phoenix, Arizona.
2009: GHP Horwath's Making Ethics Count: The Great Financial Meltdon. Denver, Colorado.
2009: EKS&H's (M-2009) Year-End Accounting and business Update. Denver, Colorado.
2008: Colorado Society of CPAs. Financial Statement Analysis. Ft. Collins, Colorado.
2008: Association of Certified Fraud Examiners. Investigative Discourse Analysis. Denver, Colorado.
2005: CPE in Ethics. Waco, Texas.
2005: CPE in Tax. Ft. Collins, Colorado.
2005: CSCPA's Faculty Symposium. Glenwood Springs, Colorado.
2005: Attended seminars at AACSB's International Conference on assessment and accreditation. San
Francisco, California.
2005: New Faculty workshops centered around advising and UNC technology & research. Greeley, Colorado.
Honors-Awards-Grants
Award
2009: 2009 Service Award from the Monfort College of Business Monfort College of Business.
2006: Favorite Professor -- '. . .in recognition of valuable contributions to the academic experience and
promoting student growth, both intellectually and professionally. . .' Mortar Board.
Honor
2012: Awarded to 3 Colorado women professionals who have attained leadership positions within their
organizations, have made major or unique contributions to the profession, have been published, and not only
help to improved their workplaces but also mentor others. CSCPA-AICPA 2012 Women to Watch Experienced Leaders.
2009: Professor of the Year 2008-2009 Alpha Kappa Psi.
2009: Chapter faculty honoree Beta Gamma Sigma Honor Society.
2009: Accounting Professor of the Year 2008-2009 School of Accounting & CIS.
2008: Inducted as an honorary member of Beta Alpha Psi. Beta Alpha Psi.
2007: Outstanding Faculty -- 'All nominated faculty and staff have made a positive impact on the lives of UNC
students.' Housing & Residence Life.
Other Activities
2005 - Other : Above Average Student Evaluations--4.00 compared to the Program's (3.83) and the College's
(3.89)
2005 - Other : Attended formal meetings with recruiters: PwC, EKS&H and Sample & Bailey
2005 - Other : Lunched with 8 accounting firm representatives who were recruiting accounting students.
154
PHILIP G. VARLEY, MBA, CPA, FCA.
MONFORT SENIOR EXECUTIVE-IN-RESIDENCE
“Global Finance and Operations Executive with Track Record of Successful
Profits Growth”
1 Mountain Cedar Lane
Denver, CO 80127
Telephone
Email
303 946 1941
philipvarley@gmail.com
Over 20 years as senior finance and operations executive with NYSE, NASDAQ, Venture Capital
and Private Equity backed companies. Significant profits growth in international companies, capital
raising, mergers and acquisitions. Big 4 auditor. International Controller. NYSE Finance Director,
Start-up and turnaround CFO.






Growth focused leader – increased profits up to $12 million on revenues up to $200 million
Raised $50 million of equity capital
Worked in 20 countries on six continents, including cross border M+A
Won $4 million through extensive international transfer pricing knowledge
Restored profitable operations enabling multiple successful exits for Private Equity groups
Author of the book “Failure is not an Option – The 12-Step Plan to Successful
Turnarounds”
PROFESSIONAL EXPERIENCE
MANAGING DIRECTOR, THE BARRINGTON GROUP INC, Denver, CO
2002 - Present
Providing CFO and other executive services, focused on maximizing financial performance.
Accomplished by managing the Finance Department as a “profit center” and introducing effective
financial controls to ensure all activities of a company lead to a positive profits contribution.
SELECTED CLIENTS:

CFO for DemandPoint Inc - $10 million worldwide manufacturing consulting and software house,
specializing in Lean Six-sigma and Operational Efficiency. Company formed by merging a software
firm with a consulting organization, both of which were insolvent and had divergently different
cultures. Successfully integrated the two companies’ staff, systems, customers and locations, and
reduced expenses by $3 million to obtain breakeven.

Financial Analyst for $1bn private equity fund. Identification of Key Performance Indicators for
their energy production portfolio companies to upgrade to best in class. Acquisition Due Diligence
on potential portfolio companies.

Spectralink Inc - $200 million NASDAQ telecommunications infrastructure company. Produced
SEC Form 8-K to account for overseas acquisition. Concurrently renegotiated bank loan saving
$600,000 annually.
155

CFO for Chase Lumber Co - $50 million revenue building products. Restructured manufacturing,
transportation and purchasing eliminating $16 million, enabling PE owners to sell to a roll-up firm.

CFO for Mark VII Equipment - $50 million manufacturing engineer. Increased profits by $2 million
by 40% reduction in admin expenses, risk mitigation, inventory and procurement efficiencies, and
treasury management. PE owners obtained 3x their purchase price on sale to a German consortium.

CEO for Aqua-Pro - $8 million chemical distributor threatened with foreclosure by bank. Reversed
annual losses of over $1 million to create profitable operations through fiscal controls, management
by objectives, and business process simplification. Introduced “GE 20/70/10” to identify star
employees. Engineered the buyout of one 50% shareholder by the other. All debt paid off, and
previously “bankrupt” company sold for $2.4 million.
CHIEF FINANCIAL OFFICER, Pixxures Inc, Arvada, CO.
1999- 2002
$30 million creator and internet distributor of aerial images. Founding CFO. By 2002, long term Federal
contracts approached $100 million. Operations in Canada, Australia and India. Acquired by Xedar.




CEO/CFO team raised over $25 million of Venture Capital in three separate rounds and built
company from original four to over 100 employees.
Managed multimillion dollar government contracts. Major Federal clients were Census, Dept of
Agriculture, Army Corps of Engineers. States of Colorado and Arkansas also were clients.
Led acquisition of Canadian web hosting and database company. Performed due diligence,
negotiated purchase price, and directed cross-border integration.
Created Joint Venture agreements for software development in India and Australia.
1996 – 1998
VP FINANCE. Intergram Inc, Englewood, CO.
$25 million (capital base) pioneer in international VoIP. Grew from 11 individuals to over 200 people on 5
continents, with annual revenue run rate of $12 million, before being sold in a series of MBOs.




Raised $25 million of Venture Capital through presentations of business models and financial
projections to Wall Street and other investors.
Hired individual country controllers, built domestic finance and HR departments, developed
financial reporting, invoicing and HR systems for 200 people in 20 countries.
Negotiated with telecoms regulators, managed risk, real estate and licensing agreements.
Led acquisition of Argentinian Telecommunications company.
DIRECTOR OF FINANCE, Standard and Poor’s Compustat, a division of The McGrawHill
Companies, (NYSE: MHP) Englewood, CO.
1993 - 1996
$60 million financial information provider, division of $13 billion NYSE publisher.
Hired as key member of new management team which increased profits from $3 million to $14 million
annually, while doubling revenues from $30 to $60 million.






Introduced strong budget controls, requiring ROI justifications for all new projects.
Eliminated bad-debts, which had been exceeding $500,000 annually.
Created new Sales Incentive Compensation Plan, doubling revenues to $60 million/yr.
Overhauled travel function and reduced annual expenses by over $2 million.
Spearheaded property and sales tax reviews obtaining refunds of $500,000.
Tripled European revenues through focus on management by objectives.
156
INTERNATIONAL CONTROLLER. Auto-trol Technology Corp, (NASDAQ: ATTC), Denver, CO,
and Paris, France.
1989 - 1993
$100 million manufacturer of CAD/CAM systems. NASDAQ traded. Managed five Country Controllers.
Eliminated over $4 million of annual losses from offices throughout Europe, Australia and Pacific Rim.





Restructured French operation in Paris eliminated over $3m of annual losses.
Successfully challenged German tax decision and won over $4m of tax benefits.
Restructured worldwide risk management and reduced insurance premiums by over $400,000.
Created international transfer pricing model saving $2 million annually.
Introduced standardized worldwide accounting system into 5 foreign subsidiaries.
AUDIT MANAGER – Ernst and Whinney, Denver, CO.

Clients in aerospace and defense.
AUDIT SENIOR – Arthur Andersen, London, UK.

1986 - 1989
1983 - 1985
Clients in energy and aviation in UK and Middle East.
EDUCATIONAL AND PROFESSIONAL QUALIFICATIONS




MBA. University of Denver, CO.
CPA, Colorado. “Active” license.
Chartered Accountant, UK. First Place Prize Winner in Final Professional Exams.
BSc(Hons), Chemical Engineering, Imperial College of Science, Technology and Medicine.
COMMUNITY LEADERSHIP
CHAIRMAN OF THE BOARD – Ken-Caryl Water District.

2004 - Present
4,000 customers, $10m operating budget. Reduced expenses by 25% over 6 years, financial reserves
built up to $9 million, no debt. There will be no rate increase in 2011!
PROFESSIONAL MEMBERSHIPS





Turnaround Management Association
Financial Executives International
Economic Club of Colorado
Institute of Chartered Accountants
American Institute of CPAs
OTHER INTERESTS


Private pilot, with single and multi-engine instrument ratings. Volunteer pilot for Angel Flight
providing free air transport for indigent medical patients.
Cosmopolitan, culturally aware world traveler – visited 83 countries on all seven continents.
157
William Wilcox, Ph.D.
Assistant Professor
School of Acctg. and CIS
Monfort College of Business
william.wilcox@unco.edu
Academic Background
Ph.D. University of Nebraska - Lincoln, Lincoln, Nebraska, Accounting, 1997
M.P.A. University of South Dakota, Vermillion, South Dakota, Accounting, 1992
B.S. Iowa State University, Ames, Iowa, Agricultural Studies, 1986
Certifications
Certified Public Accountant-Registered, 2006
Certified Public Accounting-not licensed, 1992
Memberships
American Accounting Association, 1997 - pre
Work Experience
Academic Experience
Associate Professor, Graduate Faculty Member, Bradley University, Department of Accounting (August, 1999 May, 2009).
Assistant Professor, Graduate Faculty Member, University of South Dakota, Division of Accounting and
Business Law (August, 1997 - July, 1999).
Graduate Teaching Assistant, University of Nebraska - Lincoln, School of Accountancy (August, 1993 - May,
1997).
Lecturer, University of Nebrasksa - Kearney, Department of Accounting & Finance (August, 1992 - May,
1993).
Non-Academic Experience
National
Assistant County Supervisor, Farmers Home Administration (June, 1986 - January, 1991).
Courses Taught
Courses from the Teaching Schedule: Accounting Theory and Research, Advanced Accounting,
Contemporary Issues in Financial Reporting Topics, Intermediate Accounting I, Intermediate Accounting II,
Principles of Accounting I
Courses taught, but not in the Schedule:
Teaching Field: Financial Accounting
Undergraduate Courses Taught:
Intermediate Accounting I
Intermediate Accounting II
Principles of Accounting I
Advanced Accounting I
158
Graduate Courses Taught:
Financial Accounting Theory
Intellectual Contributions:
Refereed Articles
Wilcox, W., Horvath, P., Griffis, S., & Autry, C. (2011). A Markov Model of Liquidity Effects in Reverse
Logistics Processes: The Effects of Random Volume and Passage. International Journal of Production
Economics.
Wilcox, W., Park, Y., & Berry, K. (in press, 2011). Does Conservatism Affect the Value Relevance of
Discretionary Accounting Disclosures. Journal of Business and Accounting.
Wilcox, W., Berry, K., Park, Y., & Raiborn, M. (2010). The effect of earnings characteristics on firms'
discretionary disclosure decisions. International Journal of Accounting and Finance, 2 (2), 131-155.
Wilcox, W., Berry, K., O'Bryan, D., & Quirin, J. (2010). The Relevance of Discretionary Disclosures: Predictive
Value Versus Feedback Value. Journal of Business and Economics Research, 8 (3), 1-12.
Wilcox, W., Horvath, P., & Autry, C. (2005). Liquidity Implications of Reverse Logistics for Retailers: A
Markov Chain Approach. Journal of Retailing, 81 (3), 191-203.
Jackson, S., Mauldin, E., Wilcox, W., & Kruse, D. (2004). The Effect of Corporate Restructuring Charges on
Employer Contributions to Profit Sharing Plans. Journal of Accounting and Public Policy, 23, 347-378.
Wilcox, W., Berry, K., & Wright, C. (2004). The Relative Information Content of the Components of the
Reserve Disclosures: Reserve Quantities vs the Standardized Measure. Journal of Accounting and Public
Policy, 1 (3), 267-287.
Wilcox, W., Ragothaman, S., & Davies, T. (2003). Garbage In, Garbage Out, Waste Disposal Inc.: An Audit
Case. Issues in Accounting Education, 18 (3), 307-316.
Jackson, S., Wilcox, W., & Strong, J. (2002). Do Initial Public Offering Firms Understate the Allowance for
Bad Debts? Advances in Accounting, 19, 89-118.
Wilcox, W., Nix, P. E., & de Magalhaes, R. (2002). The Management of Research and Development and the
Relevance of Financial Accounting. Journal of Applied Business Research, 18 (1), 95-100.
Wilcox, W., Carpenter, J., Davies, T., & Moen, D. (2000). A Learning Theory Application to the Teaching of
Accounting. Journal of Accounting and Finance Research, 8 (5), 7-16.
Jackson, S. & Wilcox, W. (2000). Do Managers Grant Sales Price Reductions to Avoid Losses and Declines in
Earnings and Sales. Quarterly Journal of Finance and Accounting.
Wilcox, W., Davies, T., Carpenter, J., & Moen, D. (2000). Revisiting AECC Position Statement No. One Stakeholder Perspectives. Journal of Accounting and Finance Research, 7 (5), 8-17.
Quirin, J., O'Bryan, D., & Wilcox, W. (1999). The Corroborative Relation Between Earnings and Cash Flow
Information: Revisited. Quarterly Journal of Finance and Accounting.
Wilcox, W., Quirin, J., O'Bryan, D., & Hasan, T. (1998). An Examination of the Effects of Typical Versus
Atypical Errors in Auditor Performance. Journal of Business and Behavioral Sciences, 4 (1), 161-174.
Refereed Proceedings
Full Paper
Park, Y., Wilcox, W., & Berry, K. (2011). Does Conservatism Affect the Value of Discretionary Accounting
Disclosures. American Society of Business & Behavioral Sciences.
Roberts, J., Wilcox, M., & Wilcox, W. (2010). A Primer in Information Technology Sustainable
Development. 2011 International Conference of the Association of Global Management Studies,.
Wilcox, W. & Jackson, S. (2000). Do Managers Grant Sales Price Reductions to Avoid Losses and Declines in
Earnings and Sales. American Accounting Association.
Wilcox, W., Carpenter, J., Davies, T., & Moen, D. (2000). The Primary Attributes of Accounting Graduates:
When Should They Be Taught in the Classroom. American Society of Business & Behavioral Sciences.
Wilcox, W., Carpenter, J., Davies, T., & Moen, D. (2000). The CPA Vision Project: Practitioner Perspectives on
Core Competencies. American Academy of Accounting and Finance.
Wilcox, W., Davies, T., Carpenter, J., & Moen, D. (1999). The CPA Vision Project: Practitioner Perspectives on
Core Values and Competencies. Decision Science Institute.
159
Wilcox, W., Davies, T., Carpenter, J., & Moen, D. (1999). Accounting Students' Perceptions of Important
Traits. American Society of Business & Behavioral Sciences, Las Vegas, NV: .
Wilcox, W., Jackson, S., & Strong, J. (1999). Do Initial Public Offering Firms Understate the Allowance for
Bad Debts? American Accounting Association, Atlanta, GA: .
Wilcox, W., Weisel, J., & Jorgensen, R. (1998). Principles of Accounting vs. Corporate Finance: Who's Doing
What with Discounted Cash Flows? American Academy of Accounting and Finance.
Wilcox, W., Davies, T., Carpenter, J., & Moen, D. (1998). Revisiting AECC Position Statement No. One Stakeholder Perspectives. American Academy of Accounting and Finance.
Wilcox, W., Quirin, J., & O'Bryan, D. (1998). A Fundamental Valuation of Corporate R&D: Empirical Evidence
for the Pharmaceutical Industry. American Society of Business & Behavioral Sciences, Las Vegas, NV: .
Wilcox, W., Jorgensen, R., & Quirin, J. (1998). The Market's Reactions to Firms' Disclosure Strategy
Changes. American Society of Business & Behavioral Sciences, Las Vegas, NV: .
Non-Refereed Articles
Kerr, S., Gillett, J., Sandoz, N., & Wilcox, W. (2009). International Financial Reporting Standards: Impact on
Professional Financial Statement Users. Commercial Lending Review, 24 (5), 3-8.
O'Bryan, D., Berry, K., Quirin, J., & Wilcox, W. (2000). The Relative Information Content of the Components
of the Reserve Quantity Disclosure. Petroleum Accounting and Financial Management Journal, 19 (2), 62-78.
O'Bryan, D., Quirin, J., Berry, K., & Wilcox, W. (1999). Forecasting Cash Flow from Operations: New
Evidence. Mid-Atlantic Journal of Business.
Presentation of Refereed Papers
International
Wilcox, W., Autry, C., & Horvath, P. (2004). The Reverse Logistics Decision Process: Differential Implications
for Activity-Based Management. International Academy of Business and Public Administration Disciplines,
Tunica, Mississippi.
National
Wilcox, W. & Wilcox, M. (2011). Does Being Green Result in Improved Financial Performance? American
Society of Business & Behavioral Sciences, Las Vegas, Nevada.
Wilcox, W., Horvath, P., & Autry, C. (2006). Total Cost of Ownership: The Importance of Reverse Logistics
Activities. American Society of Business & Behavioral Sciences, Las Vegas, Nevada.
Wilcox, W., Horvath, P., & Autry, C. (2005). The Impact on Firm Value from Reverse Logistics Activities.
American Society of Business & Behavioral Sciences, Las Vegas, Nevada.
Wilcox, W. & Park, Y. (2002). Accounting Conservatism and the Value Relevance of Accounting Information.
American Society of Business & Behavioral Sciences, Las Vegas, Nevada.
Wilcox, W., Jackson, S., Mauldin, E., & Kruse, D. (2001). The Effect of Corporate Restructuring Charges on
Employer Contributions to Profit Sharing Plans. American Accounting Association, Atlanta, Georgia.
Wilcox, W. & Jackson, S. (2000). Do Managers Grant Sales Price Reductions to Avoid Losses and Declines in
Earnings and Sales? American Accounting Association, Philadelphia, Pennsylvania.
Wilcox, W., Berry, K., O'Bryan, D., & Quirin, J. (2000). The Effect of Discretionary Disclosures on Relevant
Accounting Information. American Academy of Accounting and Finance, New Orleans, Louisiana.
Research Grants
Funded
2003: Wilcox, W., Foster College of Business Grant
2000: Wilcox, W., Caterpillar Fellowship
Service:
Service to the University
School Assignments
160
Chair:
2011-2012: Accounting Scholarship Committee
2011-2012: Accounting Curriculum Financial Sub-Committee
Faculty Advisor:
2004-2005 – 2005-2006: Beta Alpha Psi
2002-2003 – 2003-2004: Bradley University Circle K International Chapter
2001: Beta Alpha Psi: Fall 2001 (due to regular advisor's sabbatical)
Member:
2011-2012: Accounting Advisory Board
2011-2012: Dept of Accounting & CIS
2009-2010 – 2011-2012: Accounting Program
2009-2010 – 2010-2011: School of Accounting & CIS
2004: Accounting Department High School Contest (ad hoc committee): Spring 2004
2004: Accounting Department Principles of Accounting Requirements (ad hoc committee): Spring 2004
Other Institutional Service Activities:
2001: Visit Days for Prospective Students: Accounting Representative, Fall 2001 (due to regular
representative's sabbatical)
College Assignments
Member:
2010-2011 – 2011-2012: MCB General Faculty Meeting
2010-2011 – 2011-2012: Student Affairs
2009-2010: MCB General Faculty Meetings
2008-2009: MCB General Faculty Meetings
Other Institutional Service Activities:
2000-2001: Bradley University's Small Business Development Center: Delivered Module V: Keeping the
Profit: Understanding Cash Flow and Financial Statements in the Fall 2000 - Spring 2001 Certificate in
Small Business Management
University Assignments
Member:
2006: Foster College of Business Administration Commitee on University Resources
2006: Foster College of Business Administration University Provost Search Committee: Spring 2006
2004-2005: Foster College of Business Administration Dean Evaluation Committee
2003-2004: University Senate
2002-2003: University Sanate
2000: Foster College of Business Administration Internet Course Transfer Committee: Spring 2000
2000-2001 – 2008-2009: Foster College of Business Administration Graduate Committee
1999-2000 – 2008-2009: Library Committee
Service to the Profession
Other Professional Service Activities
2000 – 2009: Becker Conviser Review.
Presentation
2010: Colson Associates Group, Provided management training for distribution network of the Colson
Associates Group in Chicago. It was a two day seminar conducted with Mitch Raiborn, Bradley University.,
161
Associates Group in Chicago. It was a two day seminar conducted with Mitch Raiborn, Bradley University.,
Chicago, Illinois.
2001 – 2009: The Marmon Group, Inc, 5 Day seminar in basic financial and management accounting for
business managers of the divisions of The Marmon Group, Inc. Co-presenter with Mitchell Raiborn, Accounting
Professor at Bradley University., Chicago, Illinois.
Reviewer: Ad Hoc Reviewer for a Journal
1999: Journal of Accounting and Finance Research.
Faculty Development
Other Professional Development
2011: American Institute of CPAs. Completion of the Professional Ethics Exam. Greeley, Colorado.
Professional Seminars / Workshops
2003: Teaching Effectiveness Seminar. Teaching Effectiveness Seminar presented by Dr. Harvey Brightman
(Georgia State University) and sponsored by the Foster College of Business Administration (Bradley
University). Peoria, Illinois.
1998: Arthur Andersen New Faculty Consortium. St. Charles, Illinois.
Honors-Awards-Grants
Award
2004: Caterpillar New Faculty Award.
162
Appendix E: Undergraduate Assurance of Learning
163
Appendix E: Undergraduate Program Assessment Implementation Matrix, Fall 2012
BS in Accounting
Learning Goal
Demonstrate knowledge of key
concepts in major business
disciplines
Demonstrate effective
communication skills
Demonstrate conceptual and
analytical skills
Demonstrate technology skills
Demonstrate knowledge of
accounting ethics concepts
Demonstrate knowledge of key
accounting concepts
Exhibit the behavior and business
acumen of working professionals
Quantitative
Objective
BAMG 456
Students will score at the 80th percentile or higher on each section of the
ETS Major Field Test.
80th Percentile
ETS
Students will demonstrate competency in preparing and delivering
professional quality presentations on various accounting topics.
80% of students
Frequency of
administration
Frequency of
evaluation
Every term
Fall Term
Oral Presentation
Rubric
Spring Term
Fall Term
80% of students
Writing Assng
Rubric
Spring Term
Fall Term
80% of students
Writing Assng
Rubric
Spring Term
Fall Term
Fall Term
Spring Term
Spring Term
Fall Term
In place
Spring Term
Fall Term
In place
Spring Term
Fall Term
Spring Term
Fall Term
Students will be knowledgeable of current business events.
Every term
Every Spring term
In a mock interview setting, students will …
In a “social” business setting, students will…
Every term
Every term
Every Spring term
Every Spring term
Learning Objective
Students will demonstrate competency in preparing professional
accounting documents.
Students will analyze accounting data/information to identify key
accounting issues, generate and evaluate appropriate alternatives, and
propose feasible accounting alternatives at a competent level.
Students will demonstrate competence in business software packages to
solve accounting problems.
Student will demonstrate competence in the use of professional accounting
software such as Codification, ACL, RIA's Checkpoint and a general ledger
package.
BA 101
BAAC 320
BAAC 321
BAAC 325
Excel Case
Rubric
80% of students
Codification
Project & G/L
Pkg Project
Rubrics
80% of students
Students will demonstrate competence on course-embedded ethics and
Score minimum of
social responsibility assessments.
75%
Students will competently identify the ethical issues or problems in an
accounting case based on the AICPA's Code of Professional Conduct and the
Colorado State Board of Accountancy's Rules of Professional Conduct ,
80% of students
analyze the consequences for various stakeholders and develop an
acceptable resolution.
Students will demonstrate competence on test questions specifically tied to Score an average of
accounting core course objectives (as outlined on course syllabi).
75%
BAAC 323
BAAC 328
BAAC 420/424
BAAC 421
BAAC 425
Access Project
Rubric
RIA Designated
Exam
Questions
Designated Exam Designated Exam Designated Exam Designated Exam Designated Exam
Questions
Questions
Questions
Questions
Questions
ACL Project
Rubric
Designated Exam Designated Exam
Questions
Questions
Key for frequencies
Annual
Every term
Fall Term
Spring Term
Bi-Annual
Even Years
Odd years
Key for Implementation schedule
In place
Data Available Needs Assessing
164
26.
(OBJ1) Among the short-term obligations of Lance Company as of December 31, the balance
sheet date, are notes payable totaling $250,000 WITH THE Madison National Bank. These are
90-day notes, renewable for another 90-day period. These notes should be classified on the
balance sheet as
a. Current liabilities.
b. Deferred charges.
c. Long-term liabilities.
d. Intermediate debt.
27.
OUTDATED QUESTION
(OBJ1) Which of the following is not a correct statement about sales tax?
a.
Sales tax are an expense of the seller.
b.
Many companies are included in the sales account.
c.
If sales taxes are included in the sales account, the first step to find the amount of sales taxes is to
divide sales by 1 plus the sales tax rate.
d.
All of these are true.
Formatted: Indent: Left: 0", First line: 0"
(OBJ1) A liability for compensated absences such as vacations, for which it is expected that employees
will be paid, should
a. be accrued during the period when the compensated time is expected to be used by
employees.
b. be accrued during the period following vesting.
c. be accrued during the period when earned.
d. not be accrued unless a written contractual obligation exists.
Formatted: Indent: Left: 0", First line: 0"
28. TOO SPECIALIZED
(OBJ1) Which of the following is the proper way to report a gain contingency?
a.
As an accrued amount.
b.
As deferred revenue.
c.
As an account receivable with additional disclosure explaining the nature of the contingency.
d.
As a disclosure only.
Formatted: Indent: Left: 0", First line: 0"
When is a contingent liability recorded?
a. When the amount can be reasonably estimated.
b. When the future events are probable to occur and the amount can be reasonably estimated.
c. When the future events are probable to occur.
d. When the future events will possibly occur and the amount can be reasonably estimated.
Formatted: Indent: Left: 0", First line: 0"
29.
(OBJ1) If bonds are issued initially at a premium and the effective-interest method of
amortization is used, interest expense in the earlier years will be
a. greater than if the straight-line method were used.
b. greater than the amount of the cash interest payments.
c. the same as if the straight-line method were used.
d. less than if the straight-line method were used.
165
30.
(OBJ1) Stone, Inc. issued bonds with a maturity of $200,000 and a maturity ten years from date
of issue. If the bonds were issued at a premium, this indicates that
a. the effective yield or market rate of interest exceeded the stated (nominal) rate.
b. the nominal rate of interest exceeded the market rate.
c. the market and nominal rates coincided.
d. no necessary relationship exists between the two rates.
31.
(OBJ2) Total stockholders’ equity represents
a. a claim to specific assets contributed by the owners.
b. the maximum amount that can be borrowed by the enterprise.
c. a claim against a portion of the total assets of an enterprise.
d. only the amount of earnings that have been retained in the business.
32.
(OBJ2) In January 2007, Castro Corporation, a newly formed company, issued 10,000 shares of
its $10 par common stock for $15 per share. On July 1, 2007, Castro Corporation reacquired
1,000 shares of its outstanding stock for $12 per share. The acquisition of these treasury shares
a. decreased total stockholders’ equity.
b. increased total stockholders’ equity.
c. did not change total stockholders’ equity.
d. decreased the number of issued shares.
33.
(OBJ2) Hoffman Corporation had net income for the year of $480,000 and a weighted average
number of common shares outstanding during the period of 200,000 shares. The company has a
convertible bond issue outstanding. The bonds were issued four years ago at par ($2,000,000),
carry a 7% interest rate, and are convertible into 40,000 shares of common stock. The company
has a 40% tax rate. Diluted earnings per share are
a. $1.65
b. $2.23
c. $2.35
d. $2.58
34.
(OBJ3) An unrealized holding loss on a company’s available-for-sale securities should be
reflected in the current financial statements as
a. an extraordinary item shown as a direct reduction from retained earnings.
b. a current loss resulting from holding securities.
c. a note or parenthetical disclosure only.
d. other comprehensive income and deducted in the equity section of the balance sheet.
35.
(OBJ3) When an investment in a held-to-maturity security is transferred to an available-for-sale
security, the carrying value assigned to the available-for-sale security should be
a. its original cost.
b. its fair value at the date of the transfer.
c. the lower of its original cost or its fair value at the date of the transfer.
Byner Corporation accounts for its investment in the common stock of Yount Company under the equity
method. Byner Corporation should ordinarily record a cash dividend received from Yount as
a.
b.
c.
d.
a reduction of the carrying value of the investment.
additional paid-in capital.
an addition to the carrying value of the investment.
dividend income.
166
Comment [TK1]: Insert question as conceptual
measure of the equity method of investment
accounting.
36.
(OBJ4) When the entity has substantially accomplished what it must do to be entitled to the
benefits represented by the revenues, revenues are
a. earned.
b. realized.
c. recognized.
d. all of these.
37.
(OBJ4) An alternative available when the seller is exposed to continued risks of ownership
through return of the product is
a. recording the sale, and accounting for returns as they occur in future periods.
b. not recording a sale until all return privileges have expired.
c. recording the sale, but reducing sales by an estimate of future returns.
d. all of these.
38.
(OBJ4) Parker Construction Co. uses the percentage-of-completion method. In 2007, Parker
began work on a contract for $5,500,000; it was completed in 2008. The following cost data
pertain to this contract:
Year Ended Dec 31st
2007
2008
Cost incurred during the year
$1,950,000
$1,400,000
Estimated costs to complete at the end of year $1,300,000
-----The amount of gross profit to be recognized on the income statement for the year ended
December 31, 2008 is
a. $800,000
b. $860,000
c. $900,000
d. $2,150,000
39.
(OBJ4) The installment-sales method of recognizing profit for accounting purposes is acceptable
if
a. collections in the year of sales do not exceed 30% of the total sales price.
b. an unrealized profit account is credited.
c. collection of the sales price is not reasonably assured.
d. the method is consistently used for all sales of similar merchandise.
(Obj. IFRS) If the revenues and costs are difficult to estimate, IFRS accounting for long-term contracts
a. prohibits the use of completed contract
b. requires the use of the cost recovery method
c. prohibits the use of the percentage-of-completion-method
d. all of the above are correct
167
Comment [TK2]: Insert IFRS question in
assessment.
40.
(OBJ5) Interperiod tax allocations result in aA deferred tax liability would result from
a. an income item partially recognized for financial purposes but fully recognized for tax
purposes in any one year.
b. the amount of deferred tax consequences attributed to temporary differences that result in net
deductible amounts in future years.
c. an income item fully recognized for tax and financial purposes in any one year.
d. the amount of deferred tax consequences attributed to temporary differences that result in net
taxable amounts in future years.
41.
(OBJ5) Which of the following differences would result in future taxable amounts?
a. Expenses or losses that are tax deductible after they are recognized in financial income.
b. Revenues or gains that are taxable before they are recognized in financial income.
c. Revenues or gains that are recognized in financial income but are never included in taxable
income.
d. Expenses or losses that are tax deductible before they are recognized in financial income.
42.
(OBJ5) Peck Co. reports a taxable and pretax financial loss of $400,000 for 2008. Peck’s taxable
and pretax financial income and tax rates for the last two years were:
2006
2007
$400,000
400,000
30%
35%
The amount that Peck should report as an income tax refund receivable in 2008, assuming that it
uses the carryback provisions and that the tax rate is 40% in 2008, is
a. $120,000.
b. $140,000.
c. $160,000
43.
(OBJ6) The methods of accounting for a lease by the lessee are
a. operating and capital lease methods.
b. operating, sales, and capital lease methods.
c. operating and leveraged lease methods.
d. none of these.
44.
(OBJ6) In computing depreciation of a leased asset, the lessee should subtract
a. a guaranteed residual value and depreciate over the term of the lease.
b. an unguaranteed residual value and depreciate over the term of the lease.
c. a guaranteed residual value and depreciate over the life of the asset.
d. an unguaranteed residual value and depreciate over the life of the asset.
168
Comment [TK3]: I slightly reworded the intro.
45.
(OBJ6) On December 31, 2004, Tannon, Inc. leased machinery with a fair value of $630,000
from Cey Rentals Co. The agreement is a six-year noncancelable lease requiring annual
payments of $120,000 beginning December 31, 2004. The lease is appropriately accounted for
by Tannon as a capital lease. Tannon’s incremental borrowing rate is 11%. Tannon knows the
interest rate implicit in the lease payments is 10%.
The present value of an annuity due of 1 for 6 years at 10% is 4.7908.
The present value of an annuity due of 1 for 6 years at 11% is 4.6959.
In its December 31, 2004 balance sheet, Tannon should report a lease liability of
a. $454,896.
b. $510,000
c. $563,508
d. $574,896
(Obj IFRS)
a.
b.
c.
d.
U.S. GAAP and IFRS GAAP are
moving towards a convergence where most leases will be operating leases.
moving towards a convergence where most leases will be capital leases.
ignoring this issue for the time being because it is not material to most financial statements.
none of the above.
46.
(OBJ7) Which of the following is not a retrospective-type accounting change?
a. Completed-contract method to the percentage-of-completion method for long-term contracts
b. LIFO method to the FIFO method for inventory valuation.
c. Sum-of-the-year’s-digits method to the straight-line method.
d. “Full cost” method to another method in the extractive industry.
47.
(OBJ7) A company using a perpetual inventory system neglected to record a purchase of
merchandise on account at year end. This merchandise was omitted from the year-end physical
count. How will these errors affect assets, liabilities, and stockholders’ equity at year end and net
income for the year?
Assets
Liabilities
Stockholders’ Equity
Net Income
a. No effect
Understate
Overstate
Overstate
b. No effect
Overstate
Understate
Understate
c. Understate
Understate
No effect
No effect
d. Understate
No effect
Understate
Understate
48.
(OBJ8) It is an objective of the statement of cash flows to
a. disclose changes during the period in all asset and all equity accounts.
b. disclose the change in working capital during the period.
c. provide information about the operating, investing, and financing activities of an entity
during a period.
d. none of these.
169
Comment [TK4]: Addition of IFRS question for
leases.
Formatted: Left
49.
(OBJ8) Equipment that cost $200,000 and had a book value of $104,000 was sold for $120,000.
Data from the comparative balance sheets are:
Equipment
Accumulated Depreciation
12/31/04
$1,400,000
$ 440,000
12/31/03
$1,300,000
$ 380,000
What are the amounts that will affect the cashflow statement?
Depreciation
Equipment
Expense
Expense
a. $172,000
$400,000
b. $156,000
$340,000
c. $ 36,000
$140,000
d. $ 24,000
$ 60,000
50.
(OBJ8) Stark Company sold some of its plant assets during 2004. The original cost of the plant
assets was $450,000 and the accumulated depreciation at date of sale was $420,000. The
proceeds from the sale of the plant assets were $63,000. The information concerning the sale of
the plant assets should be shown on Stark’s statement of cash flows (indirect method) for the year
ended December 31, 2004 as a(n)
a. subtraction from net income of $33,000 and a $30,000 increase in cash flows from financing
activities.
b. addition to net income of $33,000 and a $63,000 increase in cash flows from investing
activities.
c. subtraction from net income of $33,000 and a $63,000 increase in cash flows from investing
activities.
d. addition of $63,000 to net income.
170
Accounting Ethics Assessment Rubric
Date:
Name:
TRAIT
Identification of
the problem
Relevant facts
Issues
Affected parties
Available
alternatives
Likely
consequences
Decision
Unacceptable (0 pts.)
Problem is not defined or
incorrectly defined
Few facts are included to
clearly understand the whole
situation, or the facts are
incorrectly given.
Bear #:
Marginal (1 pt.)
Acceptable (2 pts.)
Problem is not clearly defined Problem is defined, but the
or some part is incorrectly
nuances of the problem are
defined
missing.
Some facts are omitted or
incorrectly given.
Rater:
Exceptional (3 pts.)
Problem is clearly and
completely defined.
All important facts are
All relevant facts are clearly
presented, but some details are
presented.
missing.
Some issues (ethical questions)
Few issues (ethical questions)
are presented, but are not
Major issues are presented
All relevant issues are clearly
are identified or the issues are
clearly stated or are incorrectly clearly.
presented.
incorrect.
presented.
Major relevant parties are
Major relevant parties are
Few relevant affected parties
identified. One or two
All directly and indirectly
identified. Some important
are identified or incorrectly
important indirectly affected affected parties are clearly
indirectly affected parties are
identified. Little detail is given
parties are omitted. Sufficient identified. The effects to each
omitted. Some detail is given
concerning the effects
detail is given concerning the are discussed.
concerning the effects.
effects.
Important alternatives are
Most important alternatives
Important alternatives are
All relevant alternatives are
omitted or identified
are given and sources are
given and sources are adequate
given and research is complete
incorrectly. Sources are
adequate. Some alternatives do and authoritative. One or two
and clearly reviewed.
inadequate. Source
not apply or are missing.
missing alternatives. Some
Documentation of sources is
documentation is insufficient Source documentation is
source documentation is
adequate and correct.
or missing. Objectivity is
insufficient. Discussion is not insufficient or incorrect.
Objective discussion.
missing.
always objective.
Objective discussion.
Some consequences of
Major consequences of
Few consequences of applying
All relevant consequences of
applying the alternatives are applying the alternatives are
the alternatives are given or
applying the alternatives are
given or are incorrectly
given. One or two are missing
are incorrectly identified.
given and clearly explained.
identified.
or incorrectly identified.
Decision is given, but doesn’t
No decision is given or the
Decision is logically tied to the
seem to follow from the
Decision clearly follows from
decision given does not follow
previous discussion. One or
discussion. The actual
the discussion. The proposed
from the discussion. No action
two logical digressions. The
proposed action is unclear or
action is clearly defined.
proposal.
proposed action is defined.
missing.
Comments:
171
Score
Excel Rubric
Excel Spreadsheet: Open and save a workbook, enter labels and values, edit cell entries, enter formulas,
create complex formulas, use Excel functions, format values, use fonts and font sized, adjust column widths,
generate totals with AutoSum, display and print formula contents, preview and modify a worksheet.
Highly Competent
3 points
Competent
2 points
Not Competent
1 point
Correct data entered
Data and labels are
accurate and located in
the appropriate cells.
All of the data is entered
correctly.
Some of the data is entered
correctly.
Most of the data is not
entered correctly.
Formulas are correct
AutoSum, appropriate
use of parenthesis, and
Min, Max, Subtraction
functions are correct.
All of the formulas used are
applied correctly.
Some of the formulas used
are applied correctly.
Most of the formulas used are
applied incorrectly.
Column headings &
All of the data is formatted
formats
Some of data, column
Most of the data, column
correctly, including applying
The column headings are
headings and totals are in an headings and totals are not in
bold to all of the column
formatted in bold, as
appropriate size and font. an appropriate size and font.
headings and to totals.
well as totals.
Titles are merged &
centered
Title is not merged and
centered, underlined, or bold,
Title is merged and centered,
and 12 point font was not
underlined, and bold.
applied, but one of the two is
present
Title is not merged and
centered, and appropriate
formatting is not present.
Correct print area, gridlines,
Spread sheet
Partially correct print area,
Incorrect print area, no
and row and column
Formatting & Printing
gridlines, and row and
gridlines, or row and column
headings used. Reveal
Correct print area &
column headings used.
headings used. Reveal
formulas function used and
print features showing.
Reveal formulas function
formulas function not used.
column widths adjusted so
Reveal formulas function
partially used. Some column Majority of column widths
that all formulas are entirely
used and column widths
widths not adjusted to reveal
not adjusted to reveal all
visible. Paper set to print in
allow for complete
all formulas. Paper may not
formulas. Paper not set
landscape or portrait as
viewing of the contents.
be set properly.
properly.
appropriate.
Chart / Graphs
The appropriate Graph
or Chart is shown to
display data in the most
efficient manner.
Excellent choice of
chart/graph to display this
type of information.
Reasonable choice of
chart/graph to display this
type of information.
172
Improper choice of
chart/graph to display this
type of information.
Writing Assessment Rubric
Date:
Name:
TRAIT
Course:
Not Competent (1 pt.)
Competent (2 pts.)
Rater:
Exceptional (3 pts.)
Purpose & Audience
The focus, organization, style, and
con-tent sometimes don’t support
the writer’s or the audience’s
purpose.
Good focus, organization, style, and
content. Achieves the purpose for
the given audience.
Clear focus, organization, style, and
con-tent. Defines and fulfills the
purpose for the given audience.
Logic & Organization
(Cohesive &Coherent)
Unfocused introduction. Some
logical organization but
relationships between ideas and
paragraphs are sometimes unclear.
Numerous reference, transition
and/or modifier problems. The
conclusion doesn’t follow from the
paper’s information.
Good introduction. Relationships
and/or transitions between ideas
with-in and between paragraphs are
generally clear and logical. Clear
overall organization.
Conclusion/recommendations flow
logically from the information
presented.
Interesting, clear, specific
introduction. All ideas are logically
connected with clear transitions.
Logical conclusion/recommendation
that follows from the information
presented.
Language
(Clarity)
Unclear or sometimes confusing or
vague language. Illogical sentence
structure. Some incorrect words.
Language only generally suited to
the audience level. Errors cause
confusion.
Word choice is correct; sentence
structure is effective. Presence of
few errors not distracting. Language
and sentence structure suitable to
the audience.
Precise, descriptive word choice,
leading to concise, clear sentences.
Varies sentence structure to
effectively emphasize and
deemphasize information.
Language well suited to the
audience.
Spelling, Grammar, and Proper Frequent errors in spelling and
Documentation
gram-mar interfere with
(Correctness)
comprehension. Only quoted
material is documented. No
bibliography is included. Some
incorrect information.
Minor errors. Follows normal
conventions of spelling and
grammar. Has been carefully
proofread. Most resources properly
documented and a bibliography
exists. Correct information.
Spelling and grammar essential
error-free errors. Properly
documented sources; complete
bibliography which follows an
established format. Correct
information.
Development of Ideas
(Completeness & Conciseness)
Effective support for most ideas
through references, details and
calculations. Logically presented
objective support. The most
necessary information is included.
Sentence structure is usually concise
and audience appropriate.
Explores ideas vigorously; supports
points fully using a balance of
subjective and objective evidence.
All necessary information is
included. Sentence structure is
concise and audience appropriate
Underdeveloped Little or
inconsistent support for ideas, or
support is all one-sided; some
distinctions need clarification,
reasoning unclear. Some missing
information. Many of the sentences
are long and/or complicated. Wordy.
Comments:
173
Score
Appendix F: Graduate Assurance of Learning
174
Masters in Accounting
Venue
Learning Goal
Demonstrate conceptual and
analytical skills.
Learning Objective
Quantitative
Objective
Students will analyze accounting data/information to identify key
accounting issues, generate and evaluate appropriate alternatives,
and propose feasible accounting alternatives at a proficient level.
80%
Essay question
with rubric
Graduation
Term
Fall Term
80%
Essay question
with rubric
Graduation
Term
Fall Term
Graduation
Term
Fall Term
Plan and conduct practice-oriented
Students will demonstrate proficiency in conducting practiceresearch to answer/solve
oriented research.
accounting issues.
CI in Auditing
Frequency of
Masters
Comprehensiv administration
e Exam
Oral
Presentation
Rubric
Frequency of
evaluation
Students will demonstrate proficiency in preparing and delivering
professional quality presentations on various accounting topics.
80%
Students will demonstrate proficiency in preparing professional
accounting documents.
80%
Essay question
with rubric
Graduation
Term
Fall Term
Students will appropriately use the correct technology to solve
complex accounting issues.
80%
Essay question
with rubric
Graduation
Term
Fall Term
Students will proficiently identify the ethical issues or problems in
an accounting case based on codes of professional conduct, analyze
the consequences for various stakeholders and develop an
justifiable resolution.
80%
Essay question
with rubric
Graduation
Term
Fall Term
Communicate complex accounting
issues orally and in writing.
Appropriately use technology to
gain knowledge of complex
accounting information and apply
that knowledge to new contexts and
situations.
Recognize and analyze ethical
issues in accounting and business
practice, and develop a defensible
solution based on applicable codes
of conduct.
Key for Implementation schedule
In place
Pilot Summer 11
Key for frequencies
Annual
Every term
Fall Term
Spring Term
Bi-Annual
Even Years
Odd years
175
MAcc Comprehensive Exam: Fall 2011
The Comprehensive Exam will be given to the participating MAcc students on October 10, 2011
and due no later than on October 31 to Professor Reed. Please submit your answers in an
electronic version. All questions must be answered individually and typed using double line
spacing and a 12 point font. You must answer these questions on your own and not in
conjunction with any other students. You can use any appropriate resource to help you
formulate your answers. You cannot distribute this exam to any other person.
Question # 1 (Audit Area)
The public accounting profession has audit services as one of the primary services that CPA
firms provide to clients. There are other service areas that exist in CPA firms, such as tax and
management consulting and they continue to expand where firms can develop areas of
specialization. Providing these additional services could create and appearance and in fact an
impairment of independence.
One of the basic tenants of auditing is the concept of independence of the auditor. Please
answer the following questions.
1. In your view, describe the importance of auditor independence in performing auditing
services.
2. There are number of standard setting bodies, such as the AICPA’s ASB and the PCAOB,
that establish independence standards for CPAs. In general, describe the basic rules of
independence for auditors and in your view, do the current standards adequately
protect the public and provide reasonable assurances that the CPA is independent with
respect to audit clients. Please justify your position.
3. Identify three types of nonaudit services that CPAs can provide and three that they
cannot provide to audit clients. Do you view these services as impairing independence?
Explain your position.
Question #2 (Financial Accounting Area-Between 3 to 5 pages)
It has been said that standard-setting and the standard-setting bodies have been influenced by
three different and inter-related factors: accounting theory, economic consequences, and
political factors. FASB and IASB have been considering the re-writing of the standards on
leasing and what is a capitalized lease. Please address the following areas as it pertains to the
proposed new standards on leasing for both the lessor and lessee:
(1) The impact of accounting theory, including the conceptual framework and the various
definitions and assumptions, on the proposed standard. Explicitly identify what aspects
of the standard relate to the theoretical items that you identified, and how the theory
176
influenced the development of the standard (what shortcomings is this proposed
standard going to affect).
(2) The economic consequences associated with the standard. Be certain to address both
the costs directly associated with compliance, as well as the indirect costs associated
with its implementation. In your discussion, address the magnitude of these
consequences on the interested groups or stakeholders.
(3) The political factors associated with the standard. Be certain to identify at least 3
different interested groups or stakeholders associated with this standard. In addition,
clearly develop the impact this standard will have on each group. And finally, be certain
to indicate who would be the winners and who would be the losers associated with this
change, if any.
Question #3 (Tax Area)
(1)
Describe in general the process by which new tax legislation is enacted.
Requirement: Write 1- 2 pages describing this process.
(2)
What are the three committees that debate proposed tax legislation? What documents
do these committees generate, and how might they be used?
Requirement: Write 1- 2 pages describing these committees and their work product.
(3)
(3) J.C. has been a professional gambler for many years. He loves this line of work and
believes the income is tax-free.
a. Use an available tax research service to determine whether J.C.’s thinking is correct. Is the
answer to this question found in the Internal Revenue Code? If not, what type of authority
answers this question?
b. Write a short memo communicating the results of your research. Cite 3 court cases in your
reasoning.
177
Master of Accounting Degree
Monfort College of Business
Comprehensive Exam Evaluation Form
Date:
Candidate Name:
Evaluator’s Name:
The purpose of this form is to document the faculty evaluation process of MAcc candidates who have
submitted comprehensive exams as a part of meeting the graduation requirements. The outcome of the
evaluation is outlined below.
Candidate successfully passed the comprehensive exam in your area.
Other comments:
Candidate does not pass the comprehensive exam in your area.
Other comments:
178
Master of Accounting Degree
Monfort College of Business
Summary- Comprehensive Exam Results Form
Date:
Candidate Name:
Evaluator’s Name:
The purpose of this form is to document the summary of faculty evaluations for MAcc candidates who
have submitted comprehensive exams as a part of meeting the graduation requirements. The outcome
of the evaluation is outlined below.
Candidate successfully passed the comprehensive exam.
Other comments:
Candidate does not pass the comprehensive exam.
Other comments:
179