Anderson
LANE K. ANDERSON
Professor of Accounting
BA513
Area of Accounting
Rawls College of Business
E-mail: landerson@ba.ttu.edu
EDUCATION & PROFESSIONAL CERTIFICATION
Degrees Earned:
Ph.D., Business Administration, University of Wisconsin - Madison, 1970
MBA, University of Wisconsin - Madison, 1970
Masters of .Accountancy., Brigham Young University, 1966
B.S. (Accounting), Brigham Young University, 1965
Certifications:
Certified Management Accountant, 1979
Certified Public Accountant, Utah, 1970
Certified Seminar Leader, 1994
TEACHING EXPERIENCE
Professional
Instructor 2003:
Cost Accounting Issues for DOE M&O Contractors, at Los Alamos National
Laboratories, February 25-26, 2003. Two-day training program.
Instructor 2002:
Cost Accounting Issues for DOE M&O Contractors, at Oak Ridge, Tennessee October
22-23, 2002. Two-day training program.
Government Contract Costing, at Lockheed Martin in Grande Prairie, Texas on May 2122. Two-day training program
Instructor 2001:
Cost Accounting Standards at DynaCorp in Fort Worth, Texas, November 13-14, 2001.
Two-day training program.
Anderson
Instructor 2000:
Cost Accounting Issues for DOE M&O Contractors, at Los Alamos National
Laboratories, February 10-11, 2000. Two-day training program.
Instructor 1999:
Cost Accounting Issues for DOE M&O Contractors, at Los Alamos National
Laboratories, November 16-17, 1999. Two-day training program.
Cost Accounting Issues for DOE M&O Contractors, at Los Alamos National
Laboratories, October 13-14, 1999. Two-day training program.
Cost Accounting Standards, at Los Alamos National Laboratories, June 22-23, 1999.
Two-day training program.
Academic
Ernst & Young Professor of Accounting, Texas Tech University, September 1987 to
present.
Director of Accounting Programs, Texas Tech University, March 1, 2001 to August 31,
2002.
Professor of Business Administration (Accounting), Texas Tech University, September
1983 to present.
Associate Professor of Business Administration (Accounting), Texas Tech University,
September 1978 through August 1983.
Lecturer of Accounting (Part-time), The University of Maryland, September 1975 to
January 1978.
Assistant Professor of Accounting, Brigham Young University, September 1970 through
August 1974.
Instructor in Managerial Accounting, University of Wisconsin - Madison, Academic Year
1968-69 and Fall Semester 1969.
Teaching Assistant - Elementary Accounting, University of Wisconsin - Madison,
Academic Year 1966-67.
Teaching Assistant - Elementary Accounting, Brigham Young University, Summer
Session 1965 and Spring Semester 1966.
Anderson
PROFESSIONAL ACTIVITIES
Editor of PracticeGrowers’ Tips (marketing and practice management tips for practicing
accountants), May 2002 to present.
Consultant (part-time) to government contractors for both defense and civilian agencies,
CPA firms, and government agencies, September 1, 1990 to present.
Special Consultant (part-time), Ernst & Young, Government Contractor Services, Dallas
Office, September 1989 to August 31, 1990.
Special Consultant (full-time), Ernst & Whinney (now Ernst & Young), Dallas office, in
their Aerospace and Defense Contractor Services Group, June 1988 - August 1989. (I
took a leave of absence from Texas Tech University.)
Assistant Director, Cost Accounting Standards Board Staff, Washington, D.C., Member
of Staff - September 1974 to September 1978.
Staff Accountant with Arthur Andersen & Company, Milwaukee Office, June 1967 August 1968, and June 1969 - August 1969.
Government Contracts:
Expert witness on behalf of an individual in a fraud case before the United States District
Court of the Central California District. I provided an expert report. Deposed in August
2001. Trial date awaiting results of investigations into additional allegations.
Expert witness on behalf of Federal Government in a case before the United States
District Court for the Central District of California. I provided an expert report but was
not deposed. Case was settled out of court in May 2001.
Expert witness on behalf of Federal Government in a case before the U.S. Court of
Federal Claims. Trial has not been set; case in process. I provided an expert report with
multiply supplemental reports, was deposed, and met in a series of conferences with the
judge.
Expert witness on behalf of Federal Government in a case before the Armed Services
Board of Contract Appeals, July 2000. I was not deposed but provide testimony at trial.
Trial completed.
Expert witness on behalf of Federal Government in an Alternate Disputes Resolution
hearing, December 1-2, 1999. This hearing was for the purpose of helping the Federal
Government and a defense contractor arrive at a settlement regarding a contract dispute.
Settlement achieved.
Anderson
Expert witness on behalf of Federal Government in a case before the Armed Services
Board of Contract Appeals, October 1998. I provided an expert report and was deposed.
Case settled before trial.
Expert witness on behalf of Federal Government in an Alternate Disputes Resolution
hearing, March 17-18, 1998. This hearing was for the purpose of helping the Federal
Government and a defense contractor arrive at a settlement regarding a contract dispute.
Settlement achieved.
Expert witness on behalf of a government contractor before the U.S. Court of Federal
Claims, 1995. I provided an expert report and was deposed. Case settled before trial.
Expert witness on behalf of a government contractor before the General Services Board
of Contract Appeals, May 1993.. I provided an expert report, was deposed, and provided
testimony at trial.
Member of mediation team to help a prime defense contractor and a subcontractor
resolve a contract dispute, Cincinnati, OH, June 1991.
HONORS AND RECOGNITION
Teaching:
"Outstanding Faculty Member of the College of Business Administration 1984,"
presented during Texas Tech University Faculty Recognition Week by Mortar Board and
Omicron Delta Kappa.
"Professor of the Year" for College of Business Administration, 1983-84, selected by
Delta Sigma Pi, a professional business fraternity.
Nominated by students as "Professor of the Year" for College of Business
Administration, 1982-83
Outstanding Graduate Teaching Assistant, University of Wisconsin - Madison, 1969
Professional:
Ernst & Whinney Faculty Fellow in Accounting at Texas Tech University, March 1985 to
August 1987.
"Outstanding Member." Lubbock Area Chapter, National Association of Accountants,
1979-80.
Robert Beyer Gold Medal for having the highest total score of those completing the
five-part Certificate in Management Accounting examination, December 1978
Anderson
"Professional Activities Award." Montgomery-Prince Georges (Maryland) Chapter,
Association of Government Accountants, May 1978.
"Merit Award." Association for Systems Management, 1976.
"Certificate of Merit." National Association of Accountants for a manuscript entitled
"Expanded Breakeven Analysis for a Multi-Product Company," published in
Management Accounting, July 1975.
"Man of the Year." Salt Lake Area Chapter, National Association of Accountants,
1973-74.
REFEREED JOURNAL PUBLICATIONS
“Strategies to Stay on Top of the Competition,” Today’s CPA, (May/June 2002), pp. 1819.
“Activity-Based Cost Management–A Government Contractor’s Dilemma,” with W.
Leon Grange, Contract Management (August 2000), pp. 32-34, 43-44.
“With Whom Am I Speaking?”, with Ronald J. Daigle, Today’s CPA, (March/April
2000), pp. 12-14.
“An Introduction to Activity-Based Costing,” Journal of Dental Education (April 1996),
pp. 384-389.
"Cost Analysis for Procedure Comparisons," MGM Journal with Dr. Eugene Towers,
etal. (November/December 1995).
"Recovering The Costs of Company-Sponsored R&D," Management Accounting
(January 1994), pp. 45-48. [The Institute of Management Accountants awarded this
article a "Certificate of Merit" for its outstanding contribution to the management
accounting literature.]
"Learning Your ABCs," New Accountant (October 1992), pp. 28-30.
"Mail Survey Incentives: The Benefits of Pretesting," with Barbara G. Taylor, Applied
Marketing Research (Summer 1989), pp. 25-28.
"SFAC No. 2 Reliability from a Statistical Perspective," with Barbara G. Taylor and John
T. Sennetti, Journal of Accounting Education, Vol. 5, 1987, pp. 35-41.
"Misleading Graphs: Guidelines for the Accountant," with Barbara G. Taylor, Journal of
Accountancy (October 1986), pp. 126-135.
"Accounting for Plant Removal Costs: a Solution," with Robert J. Koester, Management
Accounting, (November 1983), pp. 75-80.
Anderson
"Organizational Frustration," with Robert S. Hamrin, Cost and Management (Canada),
May-June 1983, pp. 34-36.
"Last Days of the CASB," The CPA Journal, January 1982, pp. 73-76.
"Understanding Cost Accounting Standard 410," with Howard Smith, National Contract
Management Journal, Winter 1982, pp. 57-61. [Reprinted in Yearbook of Procurement
Articles-1982 published by Federal Publications, Inc., Washington, D.C.]
"LIFO Under Cost Accounting Standard 411," National Contract Management Journal,
Winter 1982, pp. 67-70. [Reprinted in Yearbook of Procurement Articles-1982 published
by Federal Publications, Inc., Washington, D.C.]
"The Effect of Cost Accounting Standards on a Company's Profits," Southwest Business
and Economic Review, August 1980, pp. 13-16.
"Overview of Impact of CASB Promulgations on Accounting Systems," The Government
Accountants Journal, Winter 1979-80, pp. 26-29.
"When is a Contract Subject to Cost Accounting Standards?" California CPA Quarterly,
September 1979, pp. 27-29.
"Influencing the Work of the CASB," National Contract Management Journal, Summer
1979, pp. 50-54. [Reprinted in Yearbook of Procurement Articles-1979 published by
Federal Publications, Inc., Washington, D.C.]
"An Update of the CASB," The CPA Journal, February 1979, pp. 29-35.
"Cost Accounting, A Forgotten System," The CPA Journal, September 1978, pp.
103-106.
"Systems Education to Match Employers' Needs," Journal of Systems Management,
November 1977, pp. 6-9.
"Expanded Breakeven Analysis for the Multi-Product Company," Management
Accounting, July 1975, pp. 30-32. [(1) Reprinted in the 1979 update of the National
Association of Accountants' nationally-offered continuing education course:
"Management Accounting for Executives & Managers." (2) Awarded "Certificate of
Merit" as a top 13 manuscript in the manuscript competition of the National Association
of Accountants, 1974-75.]
"PERT Scheduling for the Self-Motivated, Individualized-Learning Type Course,"
Journal of Educational Data Processing, Volume II, Number 6 (1974), pp. 9-18.
Anderson
"Self-Checking Digit Concepts," with Raymond A. Hendershot and Robert C.
Schoonmaker, Journal of Systems Management, September 1974, pp. 36-42.
"Aiding the Flow of Sales Order Documents through Machine Scheduling," Management
Adviser, July-August 1973, pp. 44-48.
"Mathematical Inventory Models and the Accountant," Managerial Planning,
November/December 1972, pp. 22-25.
Other Articles:
"Limited Liability Companies," Practice Update, May 1993, pp. 1-4.
"Impact of Legal Liability on CPA Firms," Practice Update, April 1993, pp. 5-6.
"Helping Clients Minimize Costs of Hot Checks," Practice Update, December 1992, pp.
5-7.
"Cost Management Issues in Downsizing the Employment Level," Practice Update, July
1992, pp. 4 and 7.
"Activity-Based Costing," Practice Update, March 1992, pp. 1-6, published by Matthew
Bender.
"Activity-Based Management - More Simplification," Practice Update, February 1992,
pp.6-7, published by Matthew Bender.
"Activity-Based Management Can Be Profitable," Practice Update, November 1991, pp.
3-5, published by Matthew Bender.
"The Evolution of Direct Costing" (a book review), The Accounting Historians Journal,
Fall 1981, pp. 128-129.
"Handling System Teams: Case of Make or Break," Computerworld, February 11, 1980,
p. 27.
"You Can Find Ideas for Articles," Association Leader (published monthly by the
National Association of Accountants), October 1978, pp. 1 and 11.
"A Model for the Why, What and How of a System," Management Information Systems
Technical Department Report, October/November 1974 (published by the Association for
Systems Management).
"A One Data Element Cross-Referencing System," Data Processing Technical
Department Report, August/September 1974 (published by the Association for Systems
Management).
Anderson
Working Paper:
"The Conceptual Framework for Allocating Pension Past Service Costs to Business
Segments," a working paper for the Department of Defense completed January 1986.
This work was in support of a case before the Armed Services Board of Contract
Appeals.
BOOKS
Cost Accounting, Second Edition, with Donald K. Clancy.
Publishing, Inc., 1998.]
Houston, TX:
Dame
Managerial Accounting, Eighth Edition, with Harold Sollenberger, Cincinnati:
South-Western Publishing, Co., 1992. [Also co-authored Sixth Edition published 1985
and Seventh Edition published 1988.]
Study Guide to accompany Managerial Accounting published by South-Western
Publishing, Co., 1988. [Also did the Study Guide that accompanied the sixth edition
published 1985.]
Contributor and editor for Accounting for Government Contracts - Federal Acquisition
Regulation, New York: Matthew Bender, 1985, approx 750 pp. [My part of an annual
update is approximately 100 pages.]
Accounting for Government Contracts - Cost Accounting Standards, New York:
Matthew Bender, 1981, approx. 950 pp. [Requires a semi-annual update averaging 150180 pages each]
Booklet:
An Introduction to Statistical Decision Theory, with Eldred A. Johnson, (Provo, Utah:
Department of Home Study, Brigham Young University), 1973, and (Provo, Utah:
Brigham Young University Publications), 1975.
PROCEEDINGS
“Business Strategies for Transitioning from Government to Commercial Work,”
Presented at the Annual AGA Education Conference, San Diego, California, October 26,
2000.
“The Death of Accounting Rules–Factors Influencing the Decline of Cost Accounting
Standards,” Presented at the annual Government Contract Conference in Ogden, Utah on
April 22, 1999.
Anderson
“Modeling the Manufacturer/Supplier Relationship Using JIT Performance Measures,”
Proceedings of the Southwest Regional Meeting of the American Accounting
Association, March 1996. (With Leslie Richeson and Charles Lackey)
"Relational Contracting: The Role of Structure, Behavior, and Communication in a JustIn-Time Relationship" (with Leslie Winkler), Proceedings of the Decision Sciences
Institute, November 1990.
"Identifying the Relationships Between Leadership Style, Role Stress, and Budgetary
Attitude" (with Frank Collins and Gary E. White), Proceedings of the Southwest
Regional Meeting of the American Accounting Association, March 1984.
"Plant Removal and Site Restoration Costs: an unsolved accounting dilemma," Collected
Abstracts of the American Accounting Association's Annual Meeting, San Diego,
California, August 16-18, 1982.
"Historical Perspective of Cost Accounting," Collected Abstracts of the American
Accounting Association's Annual Meeting, Chicago, Illinois, August 6-8, 1981.
Presenter:
“Double and Triple Your Practice,” Lubbock Chapter of the Texas Society of CPAs,
Lubbock, TX, February 27, 2001.
“Business Strategies for Transitioning from Government to Commercial Work,” San
Diego Chapter of the Association of Government Accountants, San Diego, California,
October 26, 2000.
“Move From the Uncomfortable to the Sublime: Tips for High Impact One-on-one
Presentations,” AWCPA Lubbock Chapter, Lubbock, Texas, October 29, 1999.
“10 Steps to Power Presentations,” AWCPA Lubbock Chapter, Lubbock, Texas,
September 10, 1999.
ACADEMIC COMMITTEES AND ASSIGNMENTS
Member, National Finance Committee, American Accounting Association, 1998-99.
Editorial Boards:
Advisory Board of The Government Contractor, published by Federal Publications, Inc.,
in Washington, D.C., September 1, 1991 to February 1, 1998.
Editorial Board of Southwest Journal of Business and Economics, August 1983 to 1989.
Anderson
Member, Editorial Board for the Accounting Review, American Accounting Association,
1975-79.
Affiliations
American Accounting Association (1965)
American Institute of CPAs (1971)
American Seminar Leaders Association (1992)
Institute of Management Accountants (1971)
National Contract Management Association (1979)
Offices Held:
Lubbock Area Chapter, Institute of Management Accountants
President, 1992-93
Vice President of Finance and Administration (President-Elect), 1991-92
Vice President of Education, 1990-91
Director of Technical Meetings, 1987-88
Vice President of Education, 1980-81
Vice President of Communications and Public Relations, 1979-80
Director of Manuscripts, 1978-83
Montgomery-Prince Georges (Maryland) Chapter, National Association of Accountants
Director of Technical Meetings, 1978
Director of Professional Development, 1977-78
Montgomery-Prince Georges (Maryland) Chapter,
Accountants
Director of Professional Development, 1977-78
Member, Committee on Education, 1975-77
Association
Association for Systems Management
Secretary, Montgomery County Chapter, 1975-76
President, Utah Chapter, 1973-74
Vice President, Utah Chapter, 1972-73
Salt Lake Area Chapter, National Association of Accountants
Director of Manuscripts, 1973-74
UNIVERSITY ACTIVITIES
Texas Tech University (Selected from Recent Ten Years):
of
Government
Anderson
Teaching at both graduate and undergraduate levels in the areas of oral and written
communication skills cost/managerial accounting, and accounting systems; usually
ranked by student evaluations as an above-average to excellent instructor.
Full member of the Graduate Faculty.
Chair and committee member of several dissertations in progress.
Member, Admissions Committee for the Masters of Science in Accounting, 1989 to
present.
Chairman, Professional Programs Committee, Area of Accounting, 2000-2001.
Chairman, Scholarship Committee, Area of Accounting, 1999 to present.
Advisor to Controllership Track for Masters of Science in Accounting Program, 1989 to
1996, and 1998 to present.
Member, Executive Committee of Health Organization Management Program (joint
program between Texas Tech University's College of Business Administration and
Health Sciences Center, 1993 to 1998.
Chairman, 120-Hour BBA in Accounting Committee. This committee redesigned the
BBA in Accounting program and worked with the Undergraduate Office in developing
appropriate advising materials for Accounting majors.
Member, Committee to Evaluate the MBA Program, 1991-93. This committee studied
over fifty different MBA programs in the United States, reviewed the Texas Tech MBA
and made recommendations for improving the program.
Member, Admissions Committee for the MBA program, and the Health Organization
program, 1989 to 1998.
Chairman and member of various administrative committees within the Area of
Accounting and the College of Business Administration.
University of Maryland (1974-77):
Teaching MBA-level managerial course.
Brigham Young University (1970-1974):
Teaching at both graduate and undergraduate levels in the areas of cost/managerial
accounting, accounting systems, and quantitative methods.
Full member of the Graduate Faculty.
Anderson
Supervisor, Business Fundamentals Division and the College Advisement Center for the
College of Business, 1973-74.
COMMUNITY SERVICES
.
Volunteer Scouter, South Plains Council of the Boy Scouts of American (BSA), 1980 to
present.
Silver Beaver Award recipient, 1997 -- highest service recognition available at the
Council level.
Fishing instructor, BSA National Jamboree, Fort A.P. Hill, VA, 1993 and 1997.
Summer Camp Director, South Plains Council, Summers 1994 and 1995, at Post, TX and
Tres Ritos, NM. Assembled staff, prepared camp facilities, purchased food for all staff
and campers, dismantled camp and returned camp to natural state at end of season.
Scoutmasters and other adults rated camp quality “best in years.”
First-Class Emphasis Instructor, South Plains Council, Summers 1992 and 1993 at Post,
TX and Tres Ritos, NM. Taught boys and supervised youth instructors in teaching skills
needed to meet the requirements for rank of First Class Scout.
DISSERTATIONS
Chairman:
"An Empirical Analysis of the Effects of Structure, Behavior, and Communication in a
Just-In-Time Relationship," Leslie Winkler, completed December 1989.
"A Study of the Impact of Medicare Prospective Payment System on Hospital Cost
Containment Activities," Judith Cassidy, completed December 1986.
"The Potential Impact of Graphic Formatting on the Reliability of Financial Report,"
Barbara Taylor, completed December 1983.
Member:
“Governmental Operating Statements: An Examination of Understandability and
Usefulness,” Terry K. Patton, completed December 1999.
“Downsizing, Efficiency, and Profitability: An Empirical Study of Manufacturers,”
Thomas F. Madison, Completed December 1998.
“A Comparative Evaluation of Financial and Activity-Based Cost Accounting systems in
a Private University,” Derrell H. Moore, completed December 1998.
Anderson
“Governmental Accounting Standards Board Statement 14, ‘The Financial Reporting
Entity’: Tests and Analyses for Information Asymmetry from Alternative Format
Options,” Randall L. Kinnersley, August 1997.
“An Examination of the Information Content of a Specific Environmental Disclosure,
Potentially Responsible Party Status, in Publicly held Corporations,” Paul D. Hutchinson,
completed March 1997.
"An Operations Profile-Based Approach to Depository Institution Distress Prediction,"
Ronald Zhao, completed December 1994.
"The Use of the Statement of Cash Flows in Governmental Reporting," G. Robert Smith,
Jr., completed December 1994.
"A Study of the Basic Criteria and Standards for Internal Service Funds," Stanley Chang,
completed May 1987.