Texas Tech University, BBA, 1962, major accounting

Ohio State University, MBA, 1970

The University of Texas at Austin, PhD, 1976, major accounting
 Dissertation: An Accounting Research Framework for Multinational Enterprises


Certified Public Accountant, Texas, 1970


  • English
  • Spanish
  • German (rudimentary)
  • Swedish (beginning)


  • 2013 – present Professor Emeritus and Research Fellow, Gävle University
  • 2011 – 2013 Visiting Professor of Accounting, Åbo Akademi University
  • 2008 – 2011 Professor of Accounting and Finance, Jönköping University
  • 2006 - 2008 Professor of Accounting, Umeå University
  • 2005 - 2006 Visiting Professor of Accounting, Bilkent University
  • 2002-2005 Associate Professor of Accounting, American University of Beirut
  • 2001-2002 Professor of Accounting, American International University of Germany
  • 1999- 2001 Professor of Accounting, Stuttgart Institute of Management and Technology
  • 1998-1999 Visiting Associate Professor of Accounting, University of Minnesota - Duluth
  • 1997-1998 Associate Professor of Accounting, Richard Stockton College of New Jersey.
  • 1992-1995 Professor of Accounting, Bryant College, Department Chair
  • 1991-1992 Bridwell Professor of Accounting, Midwestern State University
  • 1975‑1991 Assistant and Associate Professor of Accounting, Virginia Polytechnic Institute and State University
  • 1971‑1974 Teaching Assistant and Assistant Instructor of Accounting, The University
    of Texas at Austin
  • 1970‑1971 Instructor of Accounting, Bowling Green State University

Sabbatical and similar appointments:

  • 2001 Visiting Professor of Accounting, Instituto de Empresa, Madrid, Spain
  • 1989 Visiting Associate Professor, Monash University, Melbourne, Australia
  • 1988 Visiting Senior Lecturer, Macquarie University, Sydney, Australia
  • 1985 Visiting Associate Professor of Accounting, The University of Texas at Austin,
  • 1980 Visiting Associate Professor of Accounting, University of Arizona, summer


  • 1995-1997 Consulting and similar short-term positions in the greater Philadelphia area.
  • 1975-1989 Cost accounting consultant for weapons system acquisition for the U.S. Air Force as an officer in the Air Force Reserve.
  • 1970-1971 Accounting and Finance Officer, Ohio Air National Guard.
  • 1963-1969 Accounting and Finance Officer, U.S. Air Force, various assignments domestic and abroad.
  • 1963-1963 Staff accountant, Peat, Marwick, Mitchell &Co. (currently part of KPMG), Fort Worth, Texas and Anchorage Alaska.


  • Department chair, Bryant College
  • President, Roanoke Chapter, Institute of Management Accountants

Accreditation experience and leadership:

  • Initial AACSB accreditation – Bilkent University, American University of Beirut, Bryant College, University of Minnesota-Duluth, and Instituto de Empresa
  • Periodic reaccreditation - Virginia Polytechnic Institute and State University
  • Initial ACBSP accreditation - Midwestern State University


  • 2013 Lee Radebaugh Notable Contribuition to the International Accounting Research Award
  • Outstanding paper award, Academy of Global Business Advancement annual conference, 2004.


Various topics in accounting implications of sustainability including theoretical frameworks in various stages of completion with colleagues at Gävle University in Sweden.

“Critical Analysis of Accounting-based Incentives in non-Anglo-Saxon multinationals: Findings from Swedish Multinationals in Japan and Korea.” Presented at conferences and workshops. (With Andreas Franzén and Linus Rogulla)

“The impact of IFRS on reporting for business combinations: a longitudinal analysis using the telecommunications industry”, being presented at research meetings including Financial Accounting conference of British Accounting and Finance Association, Bristol, July 2013 and Workshop on European Financial Reporting, Valencia, September 2013. Expected to be suibmitted to European Accounting Review. (With Mario Carrara, and Lars G. Hassel).


  • Editor of as yet untitled book essays on sustainability commemorating the birthday of Dr. Maj-Britt Johansson, Vice-Chancellor, University of Gävle.
  • Editor, Reclaiming Accounting’s Lost Identiry, essays for accounting researchers commomerating the 60th birthday of Dr. Arne Fagerström, currently Professor of Accounting, University of Gävle.
  • Co-editor Special Accounting Edition, Journal for Global Business Advancement, Vol 1, No. 1.

Consulting Editor for Accounting, Journal for Global Business Advancement Editorial Advisory and Review Board:

  • IMA Educational Case Journal
  • Journal of International Accounting Research
  • International Journal of Managerial and Financial Accounting
  • Journal of Accounting Business and Management
  • International Research Journal of Management and Business Studies

Ad hoc Reviewer:

  • Management Accounting Research
  • Public Management Review
  • International Review of Administrative Sciences


Member Institute of Management Accountants Research Committiee reviewing international research proposals.


  • Invited participant in the Federal Acquisition Research Symposium 1985 based on competition in which approximately ten percent of research projects are selected.
  • Banner for twentieth place finish in chapter competition while president of the Roanoke Chapter, National Association of Accountants, for the 1982‑1983 competition year.
  • Certificate of Merit for outstanding contribution to management accounting literature for the year June 1982 to May 1983, National Association of Accountants, June 1983.
  • Certificate of Award of the Remington‑Rand trophy for officers and directors of the runner‑up Chapter in National Competition for service as Vice President‑membership, Roanoke Chapter, for the year 1979‑1980.
  • Membership Achievement Award from the National Association of Accountants for performance as Vice President‑Membership, Roanoke Chapter, during the year 1979‑1980.
  • Distinguished Service Certificate for Outstanding Service to the Roanoke Chapter, National Association of Accountants, for the year 1979‑1980.
  • Invited participant in the Robert M. Trueblood Seminar of the American Accounting Association, supported by the Touche Ross Foundation, Chicago, IL, February 1979.
  • Coopers and Lybrand dissertation grant, The University of Texas at Austin, 1973‑1974.


“A Cross-Sectional Study of the Adaptation of New Wood Processing Technologies”, funded by the U. S. Department of Agriculture, 1986. (Co-researcher with principal researchers David H. Cohen and Steven A. Sinclair.)



American Accounting Association:

  • Chairman, State of Virginia Membership Committee, 1978‑1979
  • National Membership Committee, 1978‑1979: received achievement award
  • Research Committee, International Section, 1978‑1979, and 1980‑1981: Chairman, 1981‑1982
  • Committee to Nominate Outstanding Contributions to Literature, 1979‑1980
  • Accounting Library Committee, 1980‑1981
  • Financial Accounting Standards Committee, 1981‑1982
  • Publications Committee, International Section, 1981‑1982
  • Chairman, Education Committee, International Section, 1982‑1983 and 1983‑1984.
  • International Faculty Exchange Committee, 1984‑1985
  • Investments Committee, 1987-88
  • Education and Technology Subcommittee, 1987-88

British Accounting Association


European Accounting Association



Institute of Management Accountants (Formerly National Association of Accountants) National Level:

  • Committee on Education, 1990-1991
  • Committee on Academic Relations, 1984‑1988
  • Long Range Planning Committee, 1984‑1985
  • Chapter Operations Committee, 1983‑1984

Virginia Council:

  • Vice Principal, 1986-1987
  • Continuing Education Committee, 1982‑1986; Chairman, 1984‑1985

Roanoke Chapter:

  • Manuscript Director, 1977‑1978
  • Vice President ‑ Education, 1978‑1979
  • Vice President ‑ Membership, 1979‑1980
  • Vice President ‑ Communication, 1980‑1981
  • Vice President ‑ Administration and Finance, 1981‑1982
  • President, 1982‑1983; twentieth place in chapter competition

Providence Chapter:

  • Meetings Director, 1993-1994

Financial Executives Institute:

  • Providence Chapter:
  • Academic Affairs Director, 1993-1994


  • Beta Alpha Psi
  • Beta Gamma Sigma
  • Phi Kappa Phi


Virginia Polytechnic Institute and State University:

  • PhD and Masters Theses:
  • Ph. D. in Accounting:
  • William M. Baker, Associate Professor, Appalachian State University, June 1987, chair of committee
  • Sarah H. Smith, 1982, Associate Professor, Cedarville College
  • Edward C. Spede, 1982, Associate Professor, Virginia Commonwealth University
  • Thomas G. Calderon, 1987, Professor, University of Akron

Ph. D. in Forest Products, member:

  • David H. Cohen, Assistant Professor, University of British Columbia

Master of Information Systems (Computer Science)

  • Alan J. Maxwell
  • Phyllis Sheldon

Other Committees:

University level:

  • Library Committee, 1984‑1985
  • Financial Advisor to
    Student Publications Board, 1981‑1983

College of Business:

  • Member, MBA Advisory Committee, 1989 - 1990
  • Member, Library Committee, 1987 - 1991
  • Member, Scholarship and Awards Committee, 1983‑1985
  • Member, International Committee, 1977‑1979
  • Chairman, Scholarship and Awards Committee, 1979‑1980

Department of Accounting:

  • Chairman, Library Committee, 1989-1991
  • Member, Master of Accountancy Program Committee, 1982‑1983; 1990-1991
  • Member, Doctoral Program Committee, 1984‑1989
  • Chairman, Internship Committee, 1983‑1984
  • Member, Undergraduate Curriculum Committee, 1983‑1984
  • Chairman, Seminar Series Committee, 1977‑1979 and 1986-1990; member 1979‑1986
  • Coordinator, CPA Exam Review Course, 1977‑1979


U. S. Air Force Reserve:

Cost Analysis Officer, Headquarters Tactical Air Command, Langley AFB, VA, 1975‑1979. Performed cost analyses and cost accounting studies.

Research Associate, Air Force Business Research Management Center, Wright‑Patterson AFB, OH, 1979‑1983. Performed and supervised numerous research studies including:

  • Supervised contract research project “A Forecasting Model for Exchange Rate Movements” by Animesh Ghoshal.
  • Author of research study “A Guide to NATO Procurement”.
  • Supervised doctoral dissertation research for Major John Long at Ohio State University because of funding from the U.S. Air Force.

Accounting Analyst, Headquarters U.S. Air Force Systems Command, Andrews AFB, MD, 1983‑1988. Perform cost accounting and other accounting analyses for projects involving systems acquisition, including:

  • Author of research report “Analysis of Executive Compensation of Air Force Contractors”.
  • Participated in the design, analysis, and writing of a major research study titled “Project Quant” that determined accounting skills required by defense systems contractors, the U.S. government personnel who interact with contractors, and a comparison of the success of each in obtaining accountants with these skills.
  • Develop spreadsheet model to analyze the financial health of major systems contractors using publicly available data from the Securities and Exchange Commission.

Treasurer, Northside Presbyterian Church, Blacksburg, VA, 1979‑1983. Developed and implemented financial control and reporting systems.

Published by: Camilla Haglund Page responsible: Svante Brunåker Updated: 2016-12-21
Högskolan i Gävle
Box 801 76 GÄVLE
026-64 85 00 (växel)