KATHY J. DOW
Bertolon School of Business
Associate Professor, Accounting & Finance Department
kdow@salemstate.edu
(978) 542-6627 Work
EDUCATION
D.B.A., 1989, Boston University, Boston, MA. Major: Accounting. Completed minor
area course work in Management Information Systems. Dissertation title: "An
Examination of Materiality from the User-Decision Perspective."
M.B.A., 1982, Boston University, Boston, MA.
M.S.B.A., 1978, University of Massachusetts, Amherst, MA. Major field: Accounting.
A.B., 1970, Rutgers University (Douglass College), New Brunswick, NJ. Major field:
History.
TEACHING
1994 - Present
Associate Professor, Salem State College, Salem, MA.
Tenured September 1999.
Undergraduate courses taught: Accounting Information Systems, Intermediate
Accounting I and II, Advanced Accounting, Accounting Theory, and
Introductory Accounting I. Graduate courses taught: Financial and Managerial
Accounting
1989 - 1994
Assistant Professor, Bentley College, Waltham, MA. Undergraduate courses
taught: Intermediate Accounting I and II, Advanced Accounting. Intermediate
Accounting course coordinator, 1991 - 1992. Advanced Accounting course
coordinator, 1990 - 1991. Graduate Courses taught: Introduction to
Accounting, Intermediate I, Advanced Accounting.
1984 - 1987
Instructor, University of Lowell, Lowell, MA. Undergraduate courses taught:
Introduction to Accounting I and II. Introduction to Accounting I and II course
coordinator, 1985 - 1987.
1978 - 1984
Teaching Assistant, Boston University, Boston, MA
1977 - 1978
Teaching Assistant, University of Massachusetts, Amherst, MA.
RESEARCH
Publications:
Dow, Kathy J. and D. Feldmann, "Current Approaches to Teaching Intermediate
Accounting", Issues in Accounting Education, Vol. 12, No. 1, Spring 1997.
Feldmann, D., K. Dow, and K. Raghunandan, "Tenure Status and Pedagogical
Choices", Journal of Education for Business, Volume 71, Number 1,
September/October 1995.
Dow, Kathy J. and D. Feldmann, "Educating Future CPAs: A Survey of Accounting
Professors", Massachusetts CPA Review, Winter 1994.
Brown, Clifford, K. Dow, and E. Berman, "Market Value Accounting: Will It
Happen?". Best Papers Proceedings, Atlantic Economic Society, Winter 1993.
Dow, Kathy J., "Small Business Institute Practicum: A Methodology for Teaching
Problem-Solving Techniques," Managing Change with Cases, Simulations, Games
and Other Interactive Methods, proceedings of Eighth International Conference on
Case Method Research and Application, 1991, pages 495-501.
Calderaro, Eugene, K. Dow, D. Murray, and S. Siegel, "Investors' Opinions
Regarding General Purpose Financial Statement Usefulness," The Woman CPA,
January 1979, pages 6 - 10.
Work in Process:
“Technology Usage in Accounting Courses”. Expected completion date, January
2008.
Working Papers:
"Computer Usage In Intermediate Accounting". Co-authors, D. Feldmann and
K. Raghunandan.
"An Examination of Materiality from the User-Decision Perspective," Bentley
College Working Paper Series, WP-90-018.
"A Two-Period Comparative Study of the Recurring Problems Faced by Small
Businesses". Co-author, M. Riaz Khan, University of Massachusetts - Lowell.
Presentations:
Dow, Kathy J., "Controllers and Market Value Accounting" (co-author, Clifford
Brown.) Presented at the 1996 Northeast Business and Economic Conference,
Islandia, NY, September 1996.
Dow, Kathy J., "U.S. Versus International Accounting Standards". Presented at the
Faculty Seminar, School of Business and Economics, Salem State College, April 24,
1995.
Dow, Kathy J. and Dorothy Feldmann, "Pedagogical Approaches to Teaching
Intermediate Accounting". Presented at AAA Mid-Atlantic Region 1994 Annual
Conference; Atlantic City, New Jersey.
Brown, Clifford, K. Dow, and E. Berman, "Market Value Accounting: Will It
Happen?". Presented at Thirty-Forth Atlantic Economic Conference, October, 1992,
Plymouth, MA.
Dow, Kathy J., "An Examination of Materiality from the User-Decision Perspective,"
Research Forum, American Accounting Association 1991 Annual Meeting,
Nashville, Tennessee, August 1991.
Dow, Kathy J., "Small Business Institute Practicum: A Methodology for Teaching
Problem-Solving Techniques," Eighth International Conference on Case Method
Research and Application, Berlin, Germany, July 1991.
Dow, Kathy J., "An Examination of Materiality from the User-Decision Perspective,"
American Accounting Association Northeast Region 1991 Annual Conference,
Springfield, Massachusetts, April 1991.
Participation in Professional Meetings:
Discussant – " The Change in Securities Unsystematic and Systematic Riskiness
Upon the Disclosure of Earnings Misrepresentations " author - Amal El Sabbagh.
Northeast Region of the American Accounting Association Annual Meeting, April
1998, Manchester, NH.
Chair – Research in Taxation Session, 1997 Northeast Business and Economics
Association Conference, September 1997.
Discussant - "Courts Broaden Tax Implications of Innocent Spouse Provisions",
author - Patricia Nodoushani. 1997 Northeast Business and Economics Association
Conference, September 1997.
Discussant - "Change of Accounting Methods May be Required for Rent-to-Own
Dealers", author - Patricia Nodoushani. 1996 Northeast Business and Economics
Association Conference, September 1996.
Chair - Accounting Education Session, 1995 Northeast Business and Economic
Association Conference, September 1995.
Discussant - "Trading Profits and Bank Valuations"; authors - V. Bhat and H.
Roosma. 1995 Northeast Business and Economics Association Conference,
September 1995.
Discussant - "Managerial Performance: Budgetary Slack and Task Complexity";
author - Sally Wright. 1995 Northeast Business and Economics Association
Conference, September 1995.
Panelist - "Governmental Financial Management Update". Northeast Business and
Economic Conference, September 1992, Burlington, VT.
Discussant - "Investment in Mortgage Pools and Risk"; authors - M.E. Ellis and Neil
D. Holden. Thirty-Forth Atlantic Economic Conference, October, 1992, Plymouth,
MA.
1990 New Faculty Consortium, February 11-13, 1990, Arthur Andersen & Co.
Training Center, St. Charles, Illinois.
Peat Marwick Audit Update Seminar, April 26, 1990, New York, New York.
Attendance at Professional Meetings:
Bertolon School of Business Faculty Retreat, May 2007.
Bertolon School of Business Faculty Retreat, May 2006.
The Future is Now, Salem State College, May 2004.
SAP Sapphire Conference and SAP University Alliance conference, Philadelphia,
PA., September 1999
Professional Development Seminar, "Teaching Cases", Salem State College, School
of Business, May, 1998.
Innovations in Teaching Accounting Seminar sponsored by South-Western College
Publishing, Waltham, MA; March 1998.
Northeast Region of the American Accounting Association 1998 Annual Meeting,
Manchester, NH; April 1998.
Massachusetts Association of Accounting Professors Conference, Salem, MA;
October 1997.
School of Business Faculty Retreat, September 22, 1997.
Professional Development Seminar, "Strategy for Incorporating Diversity (Global,
Multiculturalism, Ethics and Technology) Into Course Delivery", Salem State
College, School of Business and Economics, May 30, 1997.
AACSB Conference, Boston, MA; April 15, 1997.
Writing Across the Curriculum course sponsored by Salem State College, Spring
1996.
Innovative Approaches in Accounting Instruction Seminar sponsored by SouthWestern College Publishing, Newton, MA; November 1995.
American Accounting Association Northeast Region 1995 Annual Meeting, Hartford,
CT; April 1995.
American Accounting Association 1995 Annual Meeting, Orlando, FL, August 1995.
American Society of Women Accountants, Student Activities Night, "Career
Opportunities in Accounting: Two Perspectives", February 13, 1995. Attended this
event with thirteen Salem State students.
Federated Schools of Accountancy Annual Meeting, "How to Teach Selected
Competencies in the Accounting Classroom", December 1994.
COURSE DEVELOPMENT
Assisted in the preparation of the proposal which resulted in Salem State’s admission
into SAP’s University Alliance. I also participated in the development of SAP
activities for ACC106 Financial Accounting and ACC703 Financial and Managerial
Accounting.
Developed an elective course entitled "Accounting Information Systems". The course
was approved by the College Curriculum Committee during the Fall 1995 semester.
Effective Fall 1996, the course is offered during the day in Fall semesters and at night
during Spring semesters.
During the 1995 – 1996 academic year, I chaired the Department of Accounting &
Finance's committee to revise the Introductory Accounting courses (ACC103 and
ACC104). The committee recommended to the department that the Introductory
Accounting courses change their orientation from a preparer focus to a user focus.
The committee also recommended that the introductory courses require more writing,
group, and research assignments. These changes are in line with recommendations
from the Accounting Education Change Commission.
During the 1996 – 1997 academic year I continued working with others in the
department in examining the direction of the Introductory Accounting courses. It was
decided to revise the introductory sequence from two Principles of Accounting
courses to one Financial Accounting course and one Managerial Accounting course.
The proposed change was approved by the college-wide curriculum committee and
became effective Fall 1998. During the 1997 – 1998 academic year I was a member
of the committee that selected the textbooks and developed the syllabus for the
revised introductory accounting sequence.
COLLEGE COMMITTEES
Member – Tenure Committee for Perry Glasser, English Department, 2005 – 2006.
Chair – Curriculum Committee, Accounting and Finance Department, 2006 – 2007.
Chair – Peer Evaluation Committee for reappointment of Miranda Lam, Accounting
and Finance Department, 2006 - 2007.
Member – Accounting and Finance Department faculty search committee, 2005 –
2006.
Member – Peer Evaluation Committee for reappointment of Miranda Lam,
Accounting and Finance Department, 2005 – 2006.
Member – Accounting and Finance Department faculty search committee, 2004 –
2005.
Member – Peer Evaluation Committee for reappointment of Miranda Lam,
Accounting and Finance Department, 2004 – 2005.
Chair – Peer Evaluation Committee for promotion of David Jacobson, Accounting
and Finance Department, 2004 – 2005.
Member – Accounting and Finance Department faculty search committee, 2003 –
2004.
Member – Peer Evaluation Committee for promotion of David Jacobson, Accounting
and Finance Department, 2004 – 2005.
Member, Salem State College Promotions committee, 2000 – 2001.
Member of School of Business’ SAP Implementation Team, 1998 to 2001.
Member - Web Page Policy and Usage Committee, 1995 to 1997.
Member - Library/Media Development Committee, 1995-1996.
Member of School of Business’ Strategic Planning Committee's Intellectual
Contributions, Faculty Composition, and Development accreditation team, 1994 1995.
Team leader of the School of Business’ Strategic Planning Committee’s Self-Study
team, 1996-1997.
Team leader of the School of Business’ Strategic Planning Committee’s Technology
team, 1997 – 1998.
Member of the Department of Accounting and Finance’s Faculty Search Committee,
1996 – 1997; resulted in the hiring of Sanjay Jain.
OTHER
Accounting Lab Director, Fall 1997 through Spring 2001; Fall 2002 to Spring 2010.
Faculty Advisor to Accounting Association, Fall 1997 through Spring 2001; Fall
2003 to Spring 2006.
PROFESSIONAL ORGANIZATIONS
Executive Editor, Journal of Business and Economic Studies, January 1997 to July
2000.
Northeast Business and Economics Association, member of Board of Directors,
September 1995 to September 2000.
HONORS AND AWARDS
Delta Mu Delta Honor Society, inducted as honorary member, April 1997
Beta Gamma Sigma
Beta Alpha Psi
AAA Doctoral Consortium Fellow
Accounting Excellence Award, University of Massachusetts
CONSULTING WORK
Reviewer, Financial Accounting and Reporting, by Smith and Smith, Houghton
Mifflin, forthcoming.
Reviewer and Solutions Checker, Reform Financial Accounting, 1E by Kimmel,
Weygandt, and Kieso; John Wiley & Sons, Inc.; 1997.
Reviewed Chapters 1-13 of the Revised Edition of Intermediate Accounting, by
Dyckman, Dukes & Davis; 1992.