CURRICULUM VITAE

OF

JAN RICHARD HEIER, D.B.A., CPA

Associate Professor of Accounting

Auburn University at Montgomery

Updated September 30, 2000

TABLE OF CONTENTS

Address

Education

Professional Experience

Teaching Innovations

Research

Research in Progress

Publications

Presentations

Other Research Activities

University and Professional Activities

Address

Department of Accounting and Finance

Auburn University at Montgomery

P. O. Box 244023

Montgomery, AL 36124-4023

334-244-3497

jheier@monk.aum.edu

Education

Doctor of Business Administration

Mississippi State University

Completion Date: August 1986

Major: Accounting

Minors Corporate Finance and Business and Information Systems and Quantitative Analysis

Dissertation Title: A Quantitative Study of Accounting Methods and Usage in Mid-Nineteenth Century Alabama and Mississippi

Master of Business Administration

University of Wisconsin at Oshkosh

Completion Date: June 1982

Emphasis: Accounting and Strategic Management

Bachelor of Business Administration

University of Wisconsin at Oshkosh

Completion Date: June 1977

Majors: Accounting and Finance

Professional Experience

Teaching Experience

Auburn University at Montgomery

January 1986 to Present

Department of Accounting and Finance

School of Business

Courses Taught

Mississippi State University

Graduate Assistant

August 1983 to June 1985

Department of Business Information Systems and Quantitative Analysis

College of Business and Industry

Courses Taught: Introduction to Business Statistics and Advanced Business Statistics

Graduate Assistant

Fall 1985

School of Accountancy

Courses Taught: Principles of Accounting

University of Wisconsin at River Falls

Instructor

August 1982 to June 1983

Department of Business Administration

College of Arts and Science

Courses Taught: Principles of Accounting I and II

Related Business Experience

Valley Bank

Appleton, Wisconsin

Title: Credit Analyst

Employment Period: August 1979 to December 1981

Duties: The duties entailed the acquisition and analysis of financial information on corporate lending customers and major individual accounts. In addition, duties included the preparation of forecasts and other related information for purposes of Small Business Administration loan applications and Industrial Development Bond issues. Research into various aspects of commercial bank lending and administration was also required.

The Singer Company

Syosset, New York

Title: Field Auditor

Employment Period: September 1977 to July 1979

Duties: The duties included the financial and operational auditing of Singer Company retail locations and supporting facilities. The position required extensive nationwide travel.

CPA Certificate

Awarded Mississippi CPA Certificate number 3483 on August 28, 1987.

Teaching Innovations

Computer Presentations and Aids

Finance and Securities Analysis Course

• Developed two LOTUS 123 packages for the Advanced Securities Analysis and Portfolio Management class. The first is called ANALYSIS and is used to perform ratio analysis and stock price analysis and forecasting on company data. The second is called TECHPAK which is used to perform technical or graphical analysis and BETA analysis on company data.
• Developed dynamic computer slide shows using Quatro Pro spreadsheet software. The list of slide shows developed includes: Foreign Currency Translation Risk and Return Analysis Bond Analysis Break-even Analysis , Present and Future Value Analysis, Capital Budgeting

Managerial and Cost Accounting

• The students were assigned to develop a mini-case which applied one of the Managerial Cost techniques to their place of employment. This assignment of a mini-case allowed the student to work in a cross functional manner with other people in his or her organization to expose students to other facets of the business.
• Developed dramatic sketches to portray business experiences and application of managerial accounting principles.

• Developed "IN-CLASS Problems in Cost and Managerial designed to get the student involved with the discussion in class.
• Toured the following companies

Gulf Stream, Saturn, Jefferson Smurfit, Louisville Stoneware, Chevrolet Corvette Plant and Sprecher Brewery , Mercedes

• Took Students on field trips to the following companies

Dow-United Technologies, J. R. Smith Manufacturing, Rheem Manufacturing, Theromlex Inc, Thermo-King Inc, Webster Industries

ANNOTATED BIBLIOGRAPHY OF RESEARCH AND CREATIVE WORK

Dissertation

A Quantitative Study of Accounting Methods and Usage in Mid-Nineteenth Century Alabama and Mississippi. Copyright 1986. Mississippi State University. Dr. Louis Dawkins and Dr. Carol Cheatham acted as joint Major Professors.

The dissertation was a study of the types of accounting methods used by plantations and retail stores in mid-nineteenth century Alabama and Mississippi. The study included a statistical comparison between the accounting principles outlined in contemporary accounting textbooks and usage levels of those principles by the businesses of the period. The use of quantitative research in accounting history made the dissertation unique.

Current Submissions

"The Louisville and Nashville Railroad: A Case Study if Operating Analysis, 1867 - 1873. Submitted to the Journal of Accounting Case Research (August 2000) Eldon Gardner, University of Lethbridge, Editor

The Effect of Examination Format On Accounting Student Performance: An Experiment (With Dr. Judy Kamnikar of AUM) Submitted to Issues in Accounting Education ( June 2000 ) An American Accounting Association journal

Papers Near Completion

"The Writings of Thomas Affleck: An Antebellum Mississippi Agricultural Reformer, Author and Accountant." Possible submission to the Journal of Southern History or Accounting Business and Financial History.

This paper is a biography of Thomas Affleck who was instrumental in developing accounting and other business practices for the antebellum cotton planters.

The Struggle Against Regulatory Oversight: The Case of the Interstate Commerce Commission Versus the Goodrich Transportation Company." Possible submission to: Inland Seas --- Quarterly Journal of the Great Lakes Historical Society.

The paper is an investigation into the litigation between the Interstate Commerce Commission and Great Lakes Shipping companies after the ICC issued new accounting regulation orders in 1910.

Current Research

• Continued research on the Interstate Commerce Commission and its impact on modern accounting methods, principles and regulations specifically the rise of depreciation accounting. The data in the from of ICC Accounting Regulations and related documents has been obtained. Work is being completed with Dr. David Sayers of AUM.
• A historical piece on the between Albert Fink, Superintendent of the Louisville and Nashville Railroad and the Confederate Raider John Hunt Morgan. L & N documents and other historical data has been obtained. Work is being completed with Ricky Best of the AUM Library.
• A study that will track the changes in cost accounting and managerial accounting since the inception of Horngren's first book. Th ten editions of the Horngren text have been reviewed and a data-based compiled. The work is being comlted with Dr. Rita Jones of AUM.
• A study to determine the extent and type of cost accounting usage by manufacturing companies in the Montgomery, Alabama. A data base of manufacturing companies has been compiled.
• A study of corporate reporting of managerial accounting information and contingent liabilities related to non-environmental government regulation such as OSHA regulations.
• A study to determine if accounting information can be used to track diffusion of new products, cross over marketing article.

Book Chapter

"Unit 12 - Drama in Missions." World Changers Express Vol. 4. With Carol. T. Heier. Atlanta, Georgia: North American Mission Board of the Southern Baptist Convention, 1997, 202-224 & 250-252.

World Changers is Southern Baptist entity that helps the needy repair homes with the help of high school and college students. The Book is designed to help students prepare for the work assignments.

Journal Articles

Academic Refereed Journals and Professional Journals

"A Content Comparison of Antebellum Plantation Records and Thomas Affleck's Accounting Principles." Published in the Accounting Historians Journal. Fall 1988. Vol. 15, No. 2, pp. 131-150. This article provided a statistical study of the usage of Thomas Affleck's accounting principles by plantation owners. The study was one of very few statistically-based efforts in accounting history and used more than fifty sets of plantation manuscripts dating from the 1850s and 1860s. RESEARCH AWARD This paper won the Academy of Accounting Historians 1988 Research Award for the paper presented at the Academy's Annual Meeting held with the American Accounting Association Meetings in Orlando, Florida in August 1988.

"Accounting on an Antebellum Cotton Plantation: A Review of the Dent Journals." Southern Collegiate Accountant. Fall 1989, pp. 23-38. This paper discussed the accounting procedures used by one of the major cotton planters from antebellum Alabama and how these procedures were affected by the Civil War and Reconstruction Period.

"The Effect of the Civil War on Tax Policies in Mid-Nineteenth Century Alabama." Essays in Economic and Business History- Vol. VII, (1990) pp. 187-207. Published jointly by the Economic and Business History Society and the History Department of the University of Southern California. Edwin Perkins, Editor. This article studied how the State Comptroller affected tax policy in the State of Alabama during the period just before, during and just after the Civil War. The paper used the State Comptroller's reports for this period.

"The Cost Accounting Implications of SFAS 91." Co-authored with Barbara S. White, Colonial Companies, Montgomery, Alabama. The Journal of Bank Accounting and Auditing. Summer 1991, Vol. 4, No. 4, pp. 18-27. Faulkner and Gray, Publishers. The paper focused on the implementation of an accounting pronouncement that influences a bank's income and asset levels.

"A Quantitative Study of Accounting Methods in Mid-Nineteenth Century Alabama and Mississippi: An Application of Content Analysis." Journal of Accounting, Business, Financial History. March 1992, Vol. 1, No. 2, pp. 25-38. Published by the Cardiff Business School, University of Wales. The article studied the accounting methods used by southern storekeepers during the mid-nineteenth century. The study used a quantitative technique called "content analysis" to determine if a standard system of bookkeeping was used by storekeepers in the south during the antebellum period.

"The Business Side of Operating a Fleet at the Turn of the 20th Century: The Story of the Neff Family of Milwaukee; Part I." Inland Seas, Quarterly Journal of the Great Lakes Historical Society. Summer 1992, Vol. 48, pp. 139-144.

"The Business Side of Operating a Fleet at the Turn of the 20th Century: The Story of the Neff Family of Milwaukee; Part II." Inland Seas, Quarterly Journal of the Great Lakes Historical Society. Fall, 1992, Vol. 49, pp.226-230. These papers analyzed the business records of a Great Lakes shipping company that operated at the turn of the Twentieth Century.

"A Critical Look at the Thought and Theories of the Early Accounting Educator, John C. Colt." The Journal of Accounting, Business, Financial History. Spring 1993, pp. 50-65. This research examined a set of articles published by Colt in 1840 and provided a critical analysis of his theories using contemporary and modern writers for comparison.

"The Management Audit: Appraising a Client's Managerial Effectiveness." Co-authored with Patrick Joseph Heier, Market President for BankOne in Appleton Wisconsin. Journal of Lending and Risk Management. August 1998 pp. 27 - 32 & 70- 71. This paper supports the application of the management audit as a viable methodology for use by a lending analyst to assess the effectiveness of a client's management system.

"The Development of American Ship Accounting Practices to 1900: A Comparative Study of Three Vessels." June 1999 Accounting Historian's Journal Vol. 26:1 .June 1999, p. 27 - 52. This article is an archival study of the records of three ships from 1903 and a comparison of those records with accounting practices as discussed in books written from 1820 to 1900.

"Early Steamboat Accounting: the Interesting Case of the Steamboat Vesuvius." Accepted for publication in Steamboat Bill -Journal of the Steamboat Historical Society. Fall 1999, pp. 35 - 39. This article is a study of the accounting records from the second Robert Fulton steamboat on the Mississippi-Ohio River System, 1817-1823.

The Story of the Short Life of the Pensacola Lumber Schooner Richard A. Bingham Florida Historical Quarterly, Summer 2000, 137 -158. This paper is a history of the Schooner Richard A. Bingham as told through the existing accounting records from 1903, the year the schooner was built and sunk..

Foundations of Cost Management, The Life and Times of Albert Fink" Accounting, Business, Financial History. July 2000. pp. 213-243. This paper is a biography of Albert Fink who was instrumental in developing cost management procedures for railroads in the 1870s. Procedures that are still an integral part of cost management practices for modern businesses. .

Magazine Articles and Book Reviews

"Samuel Neff and Sons of Milwaukee." Anchor News. January/February 1989, Vol. XX, No. 1, pp. 4-9. Anchor News is the bi-monthly Journal of the Manitowoc Maritime Museum in Manitowoc, Wisconsin. Joan Kloester, Ed. This paper focused on the business records of a Great Lakes shipping company at the turn of the Twentieth Century, especially those that deal with the type of cargo hauled by the company and the results of operations for the year 1900.

Book Review of: A History of Cooper Brothers & Company 1854 to 1954, (Garland Press Reprint, 1986) for the Accounting Historians Journal. Published June 1989, pp. 132-134. Patti Mills, Indiana State University Book Review, Editor.

"Hints on Handling Your Money." Christian Singles Magazine. January 1992. Nashville, Tennessee: The Sunday School Board of the Southern Baptist Convention, pp. 20-21. Cliff Allbritton, Editor. This article provided seven specific guidelines to be followed to avoid financial difficulties or to resolve existing problems.

"Answering Your Questions About Obtaining a Loan." Christian Singles Magazine. June 1992, pp. 8-9. Nashville, Tennessee: The Sunday School Board of the Southern Baptist Convention, Cliff Allbritton, Editor. This article provided instruction about the steps to follow in obtaining a loan and the related responsibilities of assuming debts. The information used for the article was drawn from many sources and was a result of research completed for financial counseling seminars.

"Four Strategies to Get Out of and Stay Out of Debt." Co-authored with Carol T. Heier, Licensed Certified Social Worker, Alabama Department of Public Health. Home Life Magazine. June 1993, pp. 24-25. Nashville, Tennessee: The Sunday School Board of the Southern Baptist Convention. The focus of the article was to highlight the problems that come with too much debt and to show simple ways to get out of debt and deal with the emotional and social problems of debt burdens.

Book Review of Leonard M. Savoie: Words for the Past, Thoughts for the Future, (New York: Garland Publishing, Inc., 1995) by Donald E. Tidrick for Issues in Accounting Education. Fall 1997, Vol. 12, No. 2, p. 592. Penny Marquette, Review Editor.

Book Review of Pastoral Accounting in Colonial Australia: A Case Study of Unregulated Accounting, (New York: Garland Publishing, Inc., 1997) by Garry Carnegie. Published in the Accounting Historian Journal Volume 25, Number 2 December 1998, pp. 219-220. Victoria Beard, Book Review Editor.

Refereed Proceedings

"Plantation Accounting in a Post Civil War Environment." Collected Papers and Abstracts of the 1987 Southeast Accounting Association meetings, Atlanta, Georgia, pp. 310-314. The paper was a study of a book entitled The Planter's Account Book published in the 1870s. The book's accounting policies were then compared with actual plantation manuscript examples to discern whether the book influenced accounting procedures used by plantation owners of the post-bellum period.

"Asset Valuation and Income Determination on a Pre-Civil War Cotton Plantation." Collected Papers and Abstracts of the 1988 Southeast American Accounting Association Meetings, Knoxville, Tennessee, pp. 197-201. This paper focused on the differences between asset valuation and income recognition in the mid-19th century and how such items are treated in the late 20th century.

"The Effect of the American Civil War on the Bookkeeping Practices in the South: Notes on the Utilitarian Nature of Accounting Development." Collected Papers and Abstracts of the 1988 Southwest Regional Meeting of the American Accounting Association, San Antonio, Texas, pp. 222-229. This paper was a study of the change in certain accounting treatments by southern plantation owners due to the Thirteenth Amendment to the Constitution that freed the slaves.

"Benjamin Franklin Foster and John Caldwell Colt, Nineteenth Century Accounting Historians: A Case of Divergent Points of View." Challenges of the 1990's: Collected Papers and Abstracts of the 42nd Annual Meeting of the Southeast Region of the American Accounting Association (1990), Tampa, Florida: University of South Florida, pp. 248-252. David M. Dennis, Editor. This paper compared the thoughts and theories of two prominent mid-nineteenth century accounting educators regarding the origins of the accounting profession and its basic methodology.

"Opscan Technology and Survey Gathering in Accounting Research." Co-authored with Dr. Robert Rogow. Proceedings of the Southeast American Accounting Association Meetings, 1991. Joseph M. Schussler, Editor. Birmingham, Alabama: Auburn University, pp. 121-125. This paper was the first in a series from research conducted on the profiles of successful authors in accounting literature. The paper focused on the unique nature of the electronic data gathering procedures used in the study.

"A Review of Ship Accounting Methodology During the Nineteenth Century." Collected Papers and Abstracts of the 1992 Southeast American Accounting Association Meetings. Charlotte, North Carolina, pp. 101-106. This paper was a statistical survey of the diffusion of ship accounting practices during the 19th Century.

"Profiles of a Successful Accounting Author: Some Graphical Evidence of Motivational and Personality Factors." Co-authored with Dr. Robert Rogow. Collected Papers and Abstracts of the 45th SEAAA Annual Meeting, Atlanta, Georgia, April 22-24, 1993, pp.161-168. This paper continued survey research conducted on the profiles of successful authors in accounting literature

"The Development of Railroad Regulatory Accounting at the Interstate Commerce Commission in Latter Part of the Nineteenth Century." Collected Papers and Abstracts of the Southeast American Accounting Association Meetings, Louisville, Kentucky, April 28-29, 1994. This paper researched the development of the present regulatory accounting system in the United States.

"Financial Reporting and the Disclosure of Corporate Managerial Accounting Systems: A Content Analysis." Global Business Trends. Cumberland, Maryland: Academy of Business Administration, (1995) p. 31-39. This paper discussed the lack of information content of stockholders' reports regarding management expertise.

"Environmental Remediation, A New Headache for the Loan Analyst. Co-authored with Patrick Joseph Heier. Collected Papers and Abstracts of the Academy of Accounting and Finance Meetings, New Orleans, December 6-9, 1995, pp. 149-154. This paper examined the accounting requirements for environmental liabilities and the impact these have on bank loan decisions.

"Mini-Case Studies for Quantitative MBA courses: A Teaching Pedagogy That Helps Both the Student and the Professor." Co-authored with Thomas Lucy-Bouler, Associate Professor, Auburn University at Montgomery. Collected Papers and Abstracts of the American Academy of Accounting and Finance Meetings, New Orleans, December 4-5, 1996, pp.161-166. This paper discussed the use of student developed case studies to communicate accounting information.

"Cost Accounting and Capitation: A Marriage of Necessity." Co-authored with Cody Jones, Financial Analyst with Medaphis Corporation, Montgomery, Alabama. Collected Papers of 49th Annual Southeast American Accounting Association Meeting, Nashville, Tennessee, April 24-26, 1997, pp. 88-102. This paper discussed several financial problems facing doctors in the light of new managed care policies in the health care industry and the use of cost accounting methods to alleviate those problems.

"Profiles of a Successful Accounting Author: A Preliminary Study of Academic, Institutional and Motivational Factors." Co-authored with Dr. Robert Rogow. Proceedings of the 27th Annual Meeting of the Western Decision Sciences Institute. Reno, Nevada, April 7-11, 1998, pp. 67-72. This was the final paper reporting on survey results regarding elements of successful accounting authors.

"It May Be a Fraud If...: SAS 82 and the Credit Analyst." Co-authored with Dr. David Sayers Auburn University at Montgomery. Proceedings of the American Academy of Accounting and Finance Meeting, New Orleans, LA December 3, 4 and 5, 1998 pp. 78 - 83. This paper discusses the fraud identification attributes of SAS 82 and how they can help a loan credit analyst.

Albert Fink and his Rhetoric of Cost Management" Collected Abstracts and Papers of the Academy of Accounting Historians Research Conference. Toronto, Ontario Canada November 18 - 20 1999. Gary Spraakman, editor, no page numbers. This paper is a biography of Albert Fink who was instrumental in developing cost management procedures for railroads in the 1870s. Procedures that are still an integral part of cost management practices for modern businesses.

"The Louisville and Nashville Railroad: A Case study of Operating Analysis, 1867 - 1873." Collected Abstracts and Papers of the Academy of Accounting Historians Research Conference. Toronto, Ontario Canada November 18 - 20 1999. Gary Spraakman, editor, no page numbers.

Published Abstracts

"The Analysis and Valuation of Equity Securities Using Cash-Flow." The Journal of the Alabama Academy of Science. July 1986, Vol. 57, No. 3, p. 168. This paper examined the methodology used by financial analysts to reconcile the differences between Accrual-based Accounting and Cash-based Accounting.

"Accounting on an Antebellum Cotton Plantation: A Review of the Dent Journals." Proceedings of the Midwest Accounting Association Meetings, Milwaukee, Wisconsin, April 1987, p. 62. This paper was subsequently published in The Southern Collegiate Accountant.

"A Quantitative Study of Southern Accounting Methods During the Mid-Nineteenth Century: Exposing the Case Study Fallacy." Collected Abstracts of the American Accounting Association's Annual Meetings, Orlando, Florida, August 1988, p. 105. This paper was subsequently published in Journal of Accounting, Business, Financial History,

"Taxation in Mid-Nineteenth Century Alabama." The Journal of the Alabama Academy of Science. July 1988, Vol. 59, No. 3, p. 165. This paper was subsequently published in Essays in Economic and Business History.

"Accounting for a Great Lakes Shipping Company at the Turn of the 20th Century." Collected Papers and Abstracts of the Southeast American Accounting Association. Alexandria, Virginia, April, 1989, p. 251. Floyd A. Beams, Editor.

"The Implementation of SFAS 91-A Cost Accounting Problem." Co-authored with Mrs. Barbara S. White, Colonial Company, Montgomery, Alabama. Proceedings of the Southeast American Accounting Association Meetings, (1991). Joseph M. Schussler, Editor. Birmingham, Alabama: Auburn University, p. 139. This paper was subsequently published in the Journal of Bank Accounting and Auditing.

"The Writings of Thomas Affleck: A Southern Agricultural Reformer, Author and Accountant." Collected Papers and Abstracts of the Conference on Biographical Research University of Mississippi, December, 2-4 1993. No page numbers. This paper was a biography of Thomas Affleck who was instrumental in developing accounting and other business practices for the antebellum cotton planter.

"Profiles of a Successful Accounting Author: Some Graphical and Statistical Evidence of Educational and Institutional Factors." Co-authored with Dr. Robert Rogow. Collected Papers and Abstracts of the Midsouth Institute of Accountants. Jackson, Mississippi, May 6, 1994, p. 50.

"Development of Ship Accounting Practices to 1900: A Comparative Study of Three Vessels." National American Accounting Association Meeting. Chicago, IL, August 14- 16, 1996. Abstract published on the Internet at: http://www.usc.edu/dept/accounting/graphics/aaanatmeeting.html. This paper has been accepted for publication in The Accounting Historians Journal.

"Managerial Accounting and the Loan Analyst." Co-authored with Patrick Joseph Heier. Collected Papers and Abstracts of the National Decision Sciences Meeting. Orlando, Florida, November 21- 25 1996, Vol.1, p. 296. This article has been accepted for publication in the Journal of Lending and Risk Management.

"Using Accounting Records to Trace Historical Events: the Story of the Short Life of the Richard A. Bingham." Collected Abstracts of the Academy of Accounting Historians 1997 Research Conference. Richmond VA, December 4-6 1997, p.13. This paper discussed alternative uses of accounting information in historical and literary writings.

"Activity Based Management in the Classroom: An Experiment in Determining Value Added Educational Time." Co-authored with June Reddington, Montgomery County School Teacher, Montgomery, AL. Collected Abstracts of the 50th Annual Meeting of Southeast American Accounting Association Meeting. Winston-Salem, North Carolina, April 16-18 1998, p. 39. This paper focused on an application of Activity-based Costing in the public school classroom as a tool to determine efficient use of instructional time.

"The Interstate Commerce Commission and the Development of a Uniform Accounting System for U. S. Railroads: 1887-1915." Published in the Collected Abstracts to the Fifth Charles Waldo Haskins Accounting History Seminar --- The Evolution of Business Disclosure. Academy of Accounting Historians, November 12-14, 1998 in Atlanta, Georgia. pp. 9-10. This paper represents continuing research into the development of regulatory accounting principles in the United States with an specific emphasis on the 1907 depreciation reporting requirements.

"The Development of Regulatory Accounting Procedures for Carriers by Water, 1906 - 1913." Collected Abstracts of the Southeast American Accounting Association Meetings Atlanta, Georgia in April 8 - 9, 1999, p. 66. The paper is an investigation into the litigation between the Interstate Commerce Commission and Great Lakes Shipping companies after the ICC issued new accounting regulation orders in 1910.

"FASB and the Increase Standards of Accountability for Not-for Profit Hospitals" (With Donna DaSilva of East Alabama Medical Center) Collected Abstracts of the Southeast American Accounting Association Meeting Savannah, Georgia April 6 - 8, 2000, p. 102. This paper is about the Application of Standards such as SFAS 116 and 117 and how they influences accountability at not-for-profit hospitals

The Effect of Examination Format On Accounting Student Performance: An Experiment (With Dr. Judy Kamnikar of AUM) Collected Abstracts of the Southeast American Accounting Association Meeting Savannah, Georgia April 6 - 8, 2000, p. 126. A study of the differences in student performances between multiple choice and essay exams

Paper Presentations

International Conferences

"Financial Reporting and the Disclosure of Corporate Managerial Accounting Systems: A Content Analysis." Presented to the Academy of Business Administration Meeting , Cancun Mexico, December 15-21, 1994.

National Conferences

"A Quantitative Study of Southern Accounting Methods During the Mid-Nineteenth Century: Exposing the Case Study Fallacy." Presented at the National American Accounting Association meetings, August 15-17, 1988 in Orlando, Florida.

"The Effect of the Civil War on Tax Policies in Mid-nineteenth Century Alabama." Presented at the 14th Annual Meeting of the Economic & Business History Society meetings, April 27-29, 1989, in Charleston, South Carolina.

"John C. Colt: The Thoughts and Theories of a Nineteenth Century Accounting Educator." Presented at the 16th Annual Meeting of the Economic and Business History Annual meetings, April 25-29, 1990 in Lexington, Kentucky.

"The Writings of Thomas Affleck: A Southern Agricultural Reformer, Author and Accountant." Presented at the Conference on Biographical Research, December 2-4, 1993, University of Mississippi. Sponsored by the Academy of Accounting Historians.

"Environmental Remediation, A New Headache for the Loan Analyst." Co-authored with Patrick Joseph Heier. Presented at the Academy of Accounting and Finance Meetings, New Orleans, December 6-9,1995.

"Development of Ship Accounting Practices to 1900: A Comparative Study of Three Vessels." Presented at the National American Accounting Association meetings, Chicago, Illinois, August 14-16, 1996.

"Managerial Accounting and the Loan Analyst." Co-authored with Patrick Joseph Heier. Presented at the National Decision Sciences Meeting, Orlando, Florida, November 21- 25, 1996.

"Mini-Case Studies for Quantitative MBA Courses: A Teaching Pedagogy That Helps Both the Student and the Professor." Co-authored with Thomas Lucy-Bouler. Presented at the Academy of Accounting and Finance Meetings, New Orleans, December 4-5, 1996.

"Using Accounting Records to Trace Historical Events: the Story of the Short Life of the Richard A. Bingham." Academy of Accounting Historians 1997 Research Conference. Richmond VA, December 4-6, 1997.

"The Interstate Commerce Commission and the Development of a Uniform Accounting System for U. S. Railroads: 1887-1915." Presented at the Fifth Charles Waldo Haskins Accounting History Seminar, Academy of Accounting Historians, held November 12-14, 1998 in Atlanta, Georgia

"It May Be a Fraud If...: SAS 82 and the Credit Analyst." Co-authored with Dr. David Sayers Auburn University at Montgomery. Presented at the American Academy of Accounting and Finance Meeting, New Orleans, LA December 3, 4 and 5, 1998.

Panel Discussant about the Sources of Information for Accounting Historians. The Accounting History Consortium --Comparative International Accounting History Group Sponsored by the Academy of Accounting Historians. Location: University of Alabama -- May 20 - 22, 1999

"Albert Fink and his Rhetoric of Cost Management" presented at the Academy of Accounting Historians Research Conference, Toronto, Ontario Canada November 18 - 20 1999. This paper is a biography of Albert Fink who was instrumental in developing cost management procedures for railroads in the 1870s. Procedures that are still an integral part of cost management practices for modern businesses.

"The Louisville and Nashville Railroad: A Case study of Operating Analysis, 1867 - 1873."presented at the Academy of Accounting Historians Research Conference, Toronto, Ontario Canada November 18 - 20 1999.

Regional Meetings

"The Allocation Programming Model: A Management Science Technique for Controlling Asset and Liability Matching at a Commercial Bank." Presented at The Southwest Finance Association meetings, March 8, 1985, in New Orleans, Louisiana.

"Analysis of Financial Statements Using Cash Flow." Presented at the Mid-South Academy of Economics and Finance meetings, February 18-21, 1987, Mobile, Alabama.

"Accounting on an Antebellum Cotton Plantation: A Review of the Dent Journals." Presented at the Midwest American Accounting Association meetings, April 16, 1987, Milwaukee, Wisconsin.

"Plantation Accounting in a Post Civil War Environment." Presented at the Southeast American Accounting Association meetings, April 25, 1987, Atlanta, Georgia.

"Asset Valuation and Income Determination on a Pre-Civil War Cotton Plantation." Presented at the Southeast American Accounting Association meetings, April 21-23, 1988, Knoxville, Tennessee.

"The Effect of the American Civil War on Bookkeeping Practice in the South: Notes on the Utilitarian Nature of Accounting Development." Presented at the 1988 Southwest American Accounting Association meetings, March 2-5, 1988, San Antonio, Texas.

"Accounting for a Great Lakes Shipping Company at the Turn of the 20th Century." Presented at the Southeast American Accounting Association meetings, April 20-22, 1989, Alexandria, Virginia.

"Benjamin Franklin Foster and John Caldwell Colt, Nineteenth Century Accounting Historians: A Case of A Divergent Points of View." Presented at the 42nd Annual Meeting of the Southeast Region of the American Accounting Association, April 5-7, 1990, Tampa, Florida.

"The Implementation of SFAS 91-A Cost Accounting Problem." Co-authored with Mrs. Barbara S. White. Presented at the Southeast American Accounting Association meetings, April 25-27, 1991, Birmingham, Alabama.

"Opscan Technology and Survey Gathering in Accounting Research." Co-authored with Dr. Robert Rogow. Presented at the Southeast American Accounting Association meetings, April 25-27, 1991, Birmingham, Alabama.

"A Review of Ship Accounting Methodology's During the Nineteenth Century: An Annotated Bibliography." Presented at the Southeast American Accounting Association meetings, April 23-25, 1992, Charlotte, North Carolina.

"Profiles of a Successful Accounting Author: Some Graphical Evidence of Motivational and Personality Factors." Presented at the Southeast American Accounting Association meetings, April 22-24, 1993, Atlanta, Georgia.

"The Development of Railroad Regulatory Accounting at the Interstate Commerce Commission in Latter Part of the Nineteenth Century." Presented at Southeast Accounting Association meetings, April 28-29 1994, Louisville, KY.

"Profiles of a Successful Accounting Author: Some Graphical and Statistical Evidence of Educational and Institutional Factors." Co-authored Dr. Robert B. Rogow. Presented at the Mid-South Institute of Accountants Meeting, May 6, 1994, Jackson Mississippi.

"Cost Accounting and Capitation: A Marriage of Necessity." Co-authored with Cody Jones. Presented at the Southeast American Accounting Association Meeting, April 24-26, 1997, Nashville, Tennessee.

"Profiles of Successful Accounting Authors: A Preliminary Study of Academic, Institutional and Motivational Factors." Co-authored with Dr. Robert Rogow. Presented at the Annual 27th meeting of the Western Decision Sciences Institute, April 7-11, 1998, Reno, Nevada.

"Activity Based Management in the Classroom: An Experiment in Determining Value Added Educational Time. Co-authored with June Reddington. Presented at the 50th Southeast American Accounting Association Meeting, April 16-18 1998, Winston-Salem, North Carolina.

"The Development of Regulatory Accounting Procedures for Carriers by Water, 1906 - 1913." Presented at the Southeast American Accounting Association Meetings, Atlanta, Georgia in April 8 - 9, 1999.

"FASB and the Increase Standards of Accountability for Not-for Profit Hospitals" (With Donna DaSilva of East Alabama Medical Center)Presented at the Southeast American Accounting Association, Savannah, Georgia April 6 - 8, 2000.

The Effect of Examination Format On Accounting Student Performance: An Experiment (With Dr. Judy Kamnikar of AUM) Presented at the Southeast American Accounting Association Meeting, Savannah, Georgia April 6 - 8, 2000.

State Meetings

"The Analysis and Valuation of Equity Securities Using Cash-Flow." Presented at the Alabama Academy of Science meetings, April 2-5, 1986, Montgomery, Alabama.

"Taxation in Mid-Nineteenth Century Alabama." Presented at the 1988 Alabama Academy of Science Meetings, March 23-25, 1988, in Auburn, Alabama.

Other Research Related Efforts

Paper Reviews And Related Scholarly Work

• Acted as a paper reviewer (1991) for the Accounting Historians Journal. Gary Previtts, Case Western Reserve University, Editor.
• Acted as a paper reviewer for The Southern Business and Economic Journal. H. Dean Moberly, Auburn University at Montgomery, Ed.
• Acted as a paper reviewer for the Southeast American Accounting Association meetings April 1991, in Birmingham, Alabama.
• Acted as a moderator for a Conference Section for Financial Accounting Papers at the American Accounting Association, Southeast Regional meetings, April 5-7, 1990, in Tampa, Florida.
• Acted as a moderator for a Conference Section for Auditing Papers at the Southeast American Accounting Association meetings held April 25-27, 1991 in Birmingham, Alabama.
• Acted as a paper reviewer for the Southeast American Accounting Association meetings held April 1993, in Atlanta, Georgia. James Hood Northeast Louisiana State, proceedings chair.
• Acted as a paper reviewer (1993) for the Accounting Historians Journal. Dale Flesher, University of Mississippi, Editor.
• Acted as a blind reviewer for a new cost accounting text under development for Southwestern Publishing -- Mary Draper, Editor.
• Acted as a reviewer for the Journal of Accounting Theory and Practice. John Gill, Editor.
• Acted as a Reviewer for the Academy of Business Administration Meeting in Cancun, Mexico in December 1994.
• Acted as a book reviewer for the West Publishing Company on the new cost accounting text: Cost Accounting - Traditions Acted as a book reviewer for the West Publishing Company on the managerial accounting text: Managerial Accounting. Authors, Barfield, Raiborn, and Kinney. Jessica Evans, Editor.
• Acted as a paper reviewer for the Southeast American Accounting Association meetings April 1996, in Richmond, Virginia. Kathleen Sinning, Editor
• Acted as a paper reviewer for the National Decision Sciences Meeting November 1996, Orlando, Florida. Beth Kern, Session Chair.
• Acted as discussant at the National Decision Sciences Meeting November 1996, Orlando, Florida.
• Acted as a paper reviewer for the Southeast American Accounting Association meetings, April 1997, in Nashville, Tennessee. Paula Thomas, Editor
• Acted as a paper reviewer for the 1997 and 1998 Southwest Decision Sciences Meeting. Keith Lantz Session Chair for Accounting.
• Acted as discussant at the National Decision Sciences Meeting, November 1996, Orlando, Florida
• Acted as a moderator for Academy of Accounting and Finance Meetings, New Orleans, LA, December 4-5, 1996.
• Acted as a Book Reviewer for the Issues in Accounting Education. Penny Marquette, Book Review Editor.
• Acted as a Book Reviewer for the Accounting Historians Journal. Victoria Beard, Book Review Editor.
• Acted as a Paper Reviewer for the Southeast American Accounting Association Meetings, Atlanta, Georgia April 1999, John Rigsby, Mississippi State University, Accounting History Session Chair.
• Acted as a paper reviewer for the Northeast Accounting Meeting, Rochester, NY April 1999. Richard Vangersmersch University of Rhode Island Session Chair for Accounting History.
• Acted as a Paper discussant at the Southeast American Accounting Association Meetings, Atlanta, Georgia in April 8 - 9, 1999, John Rigsby session chair
• Acted as a book reviewer for the Southwest Publishing Company on the cost accounting text: Cost Accounting 4e. Authors, Barfield, Raiborn, and Kinney. Leslie Kaufman, Developmental Editor.
• Acted as a Paper Reviewer for the Southeast American Accounting Association Meetings, Atlanta, Georgia April 2000, John Rigsby, Mississippi State University, Accounting History Session Chair.
• Acted as a paper reviewer of the Southern Economic and Business Journal Joy Clark and Steve Jones of Auburn University at Montgomery, editors.
• Acted as a Discussant for the Accounting History Section of the Southeast American Accounting Association Meetings, Savannah, GA April 6 - 8 2000
• Acted as a Book Reviewer for Irwin McGraw Hills publication of Cost Management -- A Strategic Emphasis by Bloch, Chen and Lin, Jennifer Jackson Editor

CONTINUING EDUCATION COURSES AND TRAINING MANUALS

• Prepared a course entitled: Financial Planning for the Christian. The course is designed for use by the Alabama Baptist Association as a seminar on financial planning and by the Heritage Baptist Church Counseling Center as a guide for financial counseling. The course focuses on principles that can be applied to help individuals cope with financial problems and teaches how to keep problems from recurring. The principles in the course are based on Christian thought and the concepts of faith and trust in God.

• Developed three continuing education courses for the Alabama Government Accountant and Auditor Training Program (GAAT). GAAT was sponsored by the Center for Government and Public Affairs at Auburn University at Montgomery. The courses were designed to upgrade the skills of accountants, auditors and financial managers employed by the State of Alabama. The completed courses are as follows:

• An Introduction to Audit Sampling is a course for auditors who did not complete an accounting major in college, or auditors who did not complete a statistical sampling course in their accounting major. This is designed as an introductory course that includes terminology and application. The course includes a practice set developed to demonstrate the "hands on" use of statistical sampling in a classroom setting.
• Municipal Cash Management and Investment Policies is a course designed for the financial personnel of small municipalities to teach them the application of financial planning and investment opportunities used by their larger metropolitan counterparts. Included in this course is a practice set developed to demonstrate cash budgeting and forecasting.
• An Introduction to Cost Accounting is a two-day, basic course designed to survey the principles of Managerial Accounting and Cost Accounting methods. Its aim is to make the principles useful to a governmental entity to control costs.

UNPUBLISHED BUSINESS REPORTS

"A Feasibility Study into the Development of a Small Business Investment Corporation (SBIC) by the Valley BanCorporation." This study was prepared in November 1980 for Richard Jones, Executive Vice President of Valley Bank, Appleton, Wisconsin. The purpose of the study was to determine whether the bank holding company was eligible to start a Small Business Investment Corporation (SBIC) and the feasibility of such a venture. Based on the results of the study, the bank holding company did not pursue the establishment of an SBIC.

"A Report on Union Mortgage." Prepared for John Tabor, Attorney at Law Montgomery, Alabama. The report was prepared as part of some litigation consulting performed for Mr. Tabor on behalf of some unnamed clients. The report discusses ways in which the defendants in a law suit could be compelled to pay a judgment. An article regarding the case was published in the "Montgomery Advertiser".

Performed financial analysis and lost income analysis work for Montgomery attorney Richard Lawrence.

University and Professional Activities

Honors, Community Service and Associations

• Awarded Mississippi CPA Certificate number 3483 on August 28, 1987.
• Served on the Audit Team during May and June 1987 to perform an operational and administrative audit of the Alabama Banking Commission. The audit was done with Alabama Governor Guy Hunt's overall review of all Alabama state government agencies through the Management Improvement Program instituted by his office
• Served as member of the Long-range planning committee and taught Sunday School and the Sunday Night Options Training at Heritage Baptist Church, Montgomery, Alabama.
• Proctored the Uniform CPA Examination administered by the Alabama Board of Public Accountancy, May 1988 to May 1991.
• Tallied pledge results for the Alabama Public Television Telethons, 1988 and 1989.
• Helped with the development of a new accounting and reporting financial reporting system at Heritage Baptist Church, Montgomery, Alabama.
• Performed financial counseling for church membership under the direction of Dr. Hayden Center Jr. at the Heritage Baptist Church Counseling Center, Montgomery, Alabama.
• Helped to develop and teach a new Sunday School Class at Heritage Baptist Church addressing the needs of couples who either married later in life or have recently remarried.
• Acted as an expert witness on April 8, 1991, in Lowndes County, Alabama (See unpublished business reports.)
• Acted as an expert witness on February 18, 1993, in Montgomery County, Alabama (See unpublished business reports.)
• Acted as a Tour Guide for the Will's Guild Tour of Homes on for the tours dates in 1993-1995. Will's Guild is the volunteer group of the Alabama Shakespeare Theater, and the tour of homes is the group's primary fund raiser.
• Acted as the co-chair for publicity and communications for the $2,000,000 fund raising campaign at Heritage Baptist Church, Summer and Fall 1995.
• Elected to the Deacon Council of Heritage Baptist Church; a 2000 member church in Montgomery, Alabama.
• Helped develop ministry and drama programs for the World-Changers, a teen missions ministry of the Brotherhood division of the Southern Baptist Convention. World-Changers is a program where teenagers and their chaperones renovate and repair houses of elderly individuals or needy families.
• Chairperson of the Heritage Baptist Church Mentoring and Training Committee for Community Missions to help people make a transition form welfare to work.

Professional Memberships

Academy of Accounting Historians

• Regional AAA Committee 1996-1997

• Membership Committee 1998-1999
• Financial Advisory Committee 1999
• Southeast Regional AAA Representative 2000 - 2001
• Publications Committee for year 2000

Institute of Management Accountants (IMA)

• Administrative Vice President for 1999 -2000
• President 2000 - 2001
• Member Gulf-South Counsel
• Local Chapter Board Member for AUM Academic Relations

• Sponsored a Student IMA Chapter Meeting, September 13, 1997, on the AUM campus with the head of Bell South's Internal Audit Department as Speaker. Attendance was more than 70 students and faculty from four schools.

• Sponsored a Student IMA Chapter Meeting, September 22, 1998 AUM campus with the head of Finance at the Alabama Department of Public Health as speaker. Attendance was more than 75 students and faculty from four schools.
• Sponsored a Student IMA Chapter Meeting, September 27, 1999 AUM campus with the corporate controller of Rheem Manufacturing as speaker. Attendance was more than 40 students and faculty from four schools

Alabama Society of Certified Public Accountants

American Accounting Association

American Institute of Certified Public Accountants

American Academy of Accounting and Finance

University Service

• Acted as Faculty Advisor to the AUM's Student Chapter of the National Association for Accountants, 1987-88.
• Served on the Auburn University at Montgomery Faculty Welfare Committee, academic year 1988-92.
• Serve on Department of Accounting and Finance Curriculum Committee, academic year 1987-88 to present.
• The School of Business "Business Day Committee." 1989-93.
• Went on recruiting outings to the Elmore County schools to help University Recruiters.
• Chairperson of the Auburn Montgomery Library Committee -- 1994-1997. Term ends 1998.
• Member of the School of Business Graduate Policy Committee instructed to revise the MBA Curriculum at AUM.
• AUM Library Liaison for the School of Business -- 1995 - present.
• A member of the Library Committee for AUM's SACS Self Study.
• Supervise Accounting Lab Assistant and Graduate Students for the AUM Department of Accounting and Finance.
• Three year appointment to the Faculty Welfare Committee 1999 - 2002
• Member of the School of Business AACSB Steering Committee.

Continuing Education

Continuing Education Presentations and Seminars Taught

• Taught three of the auditing sections of the 1988 and 1989 Auburn University at Montgomery CPA Review Courses. The course was sponsored by the School of Continuing Education and the Department of Accounting.
• Presented a seminar on Audit Sampling and Audit Risk to the Montgomery Alabama Chapter of the Institute of Internal Auditors on January 30, 1989.
• Served as a conference speaker for the Alabama Baptist Convention sponsored Singles Celebration Retreats held March 3-5, March 10-12, 1989, and March 9-11, 1990 at Shocco
• Springs Retreat Center at Talledega, Alabama. Spoke on the subject of Financial Planning for the Single Adult.

• Presented a similar seminar at Heritage Baptist Church, Montgomery, Alabama, January 8 and January 15, 1989 and February 3, 10, 17, 24, 1991.

• Presented a similar seminar at Morningview Baptist Church, May 21, 1989.

• Presented a similar seminar at Northside Baptist Church, Jasper, Alabama, October 1, 1989.

• Presented a similar seminar during the "Life is a 1derful Singles Adventure" at Heritage Baptist Church, Montgomery, Alabama, November 2-4, 1990.
• Presented seminars for the Alabama Government Accountant and Auditor Training Program sponsored by the Center for Government and Public Affairs at Auburn University at Montgomery.
• Audit Sampling seminars were presented on the dates of: April 12, 1989; August 10, 1989; July 6, 1990.

• Municipal Cash Management seminar was presented on the date of: July 14, 1989.

• Cost Accounting seminar was presented on the dates of: August 21-22, 1990.
• Taught an Audit Sampling seminar as part of the GAAT program on February 7, 1992, specifically to the audit staff of the Alabama State Medicaid Department.
• Taught an Audit Sampling seminar on March 20, 1992 to the Alabama Governmental Internal Auditors Association, at the Gordon Persons Building, Montgomery, Alabama.

• Spoke to the Montgomery chapter of the Institute of Internal Auditors about new methods of financial Analysis at their September 24 1996 Meeting at RSA Plaza
• Spoke to the Innovation Centre of Central Alabama January 29, 1998 about budgeting techniques for small businesses. Also, did second presentation February 19, 1998 about accounting terminology. The Innovation Centre of Central Alabama is a Small Business Incubator. Bennie Harris, Director.

• Presented a talk entitled, "The Interstate Commerce Commission and the Origins of Federal Regulations in the United States," to Fall Quarter 1998 AUM Honors Colloquium Series, October 13, 1998.
• Accompanied Rich Grosscup, Senior Regional Director from the Institute of Management Accountants to call of Thermalex Corporation

Continuing Professional Education and Development Attended

• Attended an Alabama Society of Certified Public Accountants Seminar on changes in the Accounting profession at Auburn University at Montgomery, November 1987.
• Attended an Institute of Internal Auditors Seminar, Montgomery, Alabama Chapter, on integrating personal computers into the internal audit profession, June 1988.
• Attended a training seminar sponsored by the CPA firm of Cherry, Beakert, and Holland on Auditing Standards update, audit sampling, and work paper review. Montgomery, Alabama, July 1988.
• Attended a "FASB UPDATE" presented by the CPA firm of Coopers and Lyband, Montgomery Civic Center, August 1988.
• Attended two seminar workshops at the National American Accounting Association meetings in Orlando, Florida in August 1988. Seminars included audit sampling in internal auditing and use of personal computers in the classroom.
• Attended the Annual Meetings of the Alabama State Society of Certified Public Accountants, Birmingham, May 16, 1989 and May 18, 1990 and May 23, 1992
• Attended the Governmental Accounting and Auditing Forum November 30, and December 1, 1989 in Montgomery, Alabama sponsored by the Alabama Society of CPAs, Alabama Government Finance Officers Association, and Alabama Association of Government Accountants.
• Attended a CPE Seminar sponsored by the Montgomery Chapter of the American Society of Women Accountants, May 31, 1990.
• Attended a CPE Seminar sponsored by the Alabama Society of CPAs and the Department of Accounting at Auburn University at Montgomery. September 14, 1995.
• Attended meetings of the Montgomery Chapter of the National Association of Accountants on October 20, 1986.
• Attended a teaching seminar entitled "The Seven Laws of the Learner" January 25 & 26, 1991. The Seminar was presented by the W.B. Ministries from Atlanta, and was co-sponsored by the Montgomery Baptist Association and Heritage Baptist Church. The seminar focused on how people learn, and how this process is used to communicate more effectively as a teacher.
• Attended the Alabama State Society of Certified Public Accountants Annual Meeting, May 23, 1993, Birmingham Alabama
• Attended a one day seminar August 8, 1993, Sponsored by the Alabama Society of CPA on the topic of Activity-based Costing.
• Attended a CPE Seminar sponsored by the Alabama Society of CPAs and the Department of Accounting at Auburn University at Montgomery. September 25, 1993.
• Attended a CPE Seminar sponsored by the Alabama Society of CPAs and the Department of Accounting at Auburn University at Montgomery. September 16, 1994.
• Attended a writing and drama conference in Atlanta Georgia, January 21-22 1995 at Dunwoody Baptist Church to learn better presentation of material for church related presentations. Information was valuable in preparing and presenting class material. Wrote two dramas presented at Heritage Baptist Church called The Reunion and The Sermon Editor.
• Attended a CPE Seminar sponsored by the Alabama Society of CPAs and the Department of Accounting at Auburn University at Montgomery, September 14, 1995.
• Attended "Forecasting Futures: Acquiring and Preserving the Competitive Edge" Put on by the Continuing Education College of Auburn University at Montgomery, February 23, 1996.
• Attended the 1996 World Changer's Writer's Conference. Memphis, TN, April 19-21 1996. World Changers is Southern Baptist entity that helps the needy repair homes with the help of high school and college students.
• Attended a seminar in Atlanta entitled POWER THROUGH KNOWLEDGE. Sponsored by Microsoft Corporation, Andersen Consulting and a software development company called Timeline. May 20, 1996.
• Attended a CPE Seminar sponsored by the Alabama Society of CPAs and the Department of Accounting at Auburn University at Montgomery, September 19, 1996.
• Attended a CPE Seminar sponsored by the Alabama Society of CPAs and the Department of Accounting at Auburn University at Montgomery, September 14, 1997.
• Attended a CPE Conference on Taxation sponsored by the Regions Bank at the Montgomery Country Club, May 12, 1998.
• Attended two CPE Sessions, Teaching Managerial Accounting and Teaching Strategic Cost Management at the National American Accounting Association Meetings, New Orleans, Louisiana, August 9, 1998.
• Attended a CPE Seminar sponsored by the Alabama Society of CPAs and the Department of Accounting at Auburn University at Montgomery, September 23, 1998.
• Attended a CPE Seminar in Orange Beach, Alabama September 24, 1998 hosted by the Institute of Management Accountants on Strategic Cost Management.
• Attended the Third Annual World Wide Lessons in Leadership Series (video conference), November 18, 1998 sponsored by the Auburn University at Montgomery School of Continuing Education.
• Attended a CPE Conference on Taxation sponsored by the Regions Bank at the Montgomery Country Club, May 11, 1999.
• Attended a CPE Seminar sponsored by the Alabama Society of CPAs and the Department of Accounting at Auburn University at Montgomery, September 27, 1999.
• Attended a CPE Seminar on Business Intelligence that was sponsored by the REAP Program of the Institute of Management Accountants at the Holiday Inn Airport October 8, 1999
• Attended Alabama World Trade Association on Aril 19, 2000
• Attended a CPE Seminar sponsored by the Alabama Society of CPAs and the Department of Accounting at Auburn University at Montgomery, September 22, 2000.

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