Vita

Education:

Doctor of Philosophy, 1986, The University of Alabama. Dissertation Entitled: Deferred Taxes and Tobin’s Q.

Masters of Business Administration, 1974, The University of Minnesota.

Bachelor’s of Arts, cum laude, 1973, Saint Olaf College.

Certified Public Accountant (Wisconsin)

Experience:

Academic:

1982 to the present, Stephens College of Business, The University of Montevallo. Current Rank: Associate Professor(Interim Dean of the College, October, 2002 to June, 2003).

1979 to 1982, The University of Alabama College of Commerce. Rank: Graduate Assistant.

1977 to 1979, The University of Wisconsin at LaCrosse College of Business. Rank: Assistant Professor.

1974 to 1977, Saint Mary’s College Department of Business Administration. Rank: Assistant Professor.

Practical:

1976 to 1977, Charles E. Snustead, Limited. Winona, Minnesota. Rank: Staff Accountant.

Research:

Journals:

"On the Relationship Between Average Faculty Salaries and Fiscal Measures of Institutional Well-Being: Trends and Stratification." Journal of Business and Behavioral Sciences. Fall, 1996.

"The Impact of SFAS 109, Accounting for Income Taxes: An Inquiry into the Distributions of Deferred Taxes." Journal of Business and Behavioral Sciences. Fall, 1995.

Proceedings:

"College and University Use of Selected Ratios: A Set Expansion and A Set Replication," Proceedings of the Mid-Atlantic AAA Meeting, April, 1992.

"On the Relationship Between Average Faculty Salaries and Measures of Fiscal Well-Being," Proceedings of the Midwest Accounting Society Annual Meeting, March, 1992.

"College and University Use of Selected Ratios: A Preliminary Study," Proceedings of the Southeast Regional AAA Meeting, April, 1991.

"Another Look at Deferred Income Taxes and a Comment on the Use of Tobin’s Q in Accounting Research," Proceedings of the Midwest Accounting Society Annual Meeting, March, 1991.

Presentations:

"On the Changing Revenue Structure in Higher Education: A Study of Forty-five Small Public Colleges and Universities" Annual Meeting of the American Society of Business and Behavioral Sciences, February, 2005.

"Can a Public University Fail?" Annual Meeting of the American Society of Business and Behavioral Sciences, February, 2002.

"Why is the Offer of Equity Interest Considered Compensation," Annual Meeting of the American Society of Business and Behavioral Sciences, February, 2001.

"The Impact of SFAS 109, Accounting for Income Taxes, Continued: On the Behavior of the Deferred Tax Valuation Account," Annual Meeting of the American Society of Business and Behavioral Sciences, February, 2000.

"On the Establishment of Methods to Analyze Faculty and Professional Staff Salaries: A Case Analysis of A Five-Year History," Annual Meeting of the American Society of Business and Behavioral Sciences, February, 1999.

"On the Origins of the 25% Rule for Accounting for Small Stock Dividends," Annual Meeting of the American Society of Business and Behavioral Sciences, February, 1998

"On the Demand and Supply of Accounting Graduates in Canada: A Preliminary Inquiry," Annual Meeting of the American Society of Business and Behavioral Sciences, February, 1997.

Submissions Underway:

"On the Changing Revenue Structure in Higher Education, A study of Forty-Five Small Colleges and Universities; an Update and Revision," for the Annual Meeting of the American Society of Business and Behavioral Sciences, February, 2006.

Service:

Profession:

Treasurer, Alabama Association of Accounting Educators.

Member, Alabama Society of CPAs Education Committee.

Liaison, Alabama Society of CPAs Accounting Interview Day.

University:

Chair, Faculty & Professional Staff Salary Committee.

College:

Chair, Curriculum Committee.

Memberships:

American Institute of Certified Public Accountants.

Alabama Society of CPAs.

Alabama Association of Accounting Educators.

American Accounting Association.

American Society of Business and Behavioral Sciences.

Beta Alpha Psi.

Beta Gamma Sigma

Other:

United States Army, 1967 – 1970. Service in the former Republic of Vietnam and the Continental United States.

French as a second language.