Teaching Area

Teaching Activities:

Dr. Cunningham’s current teaching activities mostly involve writing teaching cases, most recently about Stora Enso. The first case involves accounting irregularities focusing on financial reporting irregularities in annual reports over a 15-year period. A second case covers whistleblowing, ethics, and corporate governance. A third case to be written will cover auditing issues, both external and internal.

In recent years, Dr. Cunningham has given several guest lectures on international accounting and reporting topics and management control issues. He will help develop courses in Management accounting, especially for sustainability in the near future.

Courses Taught:

  • Financial accounting a user’s perspective (undergraduate)
  • Value-based Management Accounting (post graduate)
  • Corporate Financial Reporting (post graduate)
  • Financial Reporting and Analysis (postgraduate)
  • International Financial Reporting (postgraduate)
  • Accounting for Decisions (postgraduate)
  • Governmental and Not-for-Profit Accounting (undergraduate)
  • Profit, Planning, and Control (undergraduate)
  • Management Control Systems (postgraduate)
  • Advanced Financial Accounting Theory (postgraduate and undergraduate)
  • International Accounting (undergraduate and postgraduate)
  • Evolution of Accounting Thought (postgraduate)
  • Theories of Income Measurement (postgraduate)
  • Accounting for Multinational Enterprises (postgraduate)
  • Advanced Accounting (undergraduate)
  • Intermediate Accounting (postgraduate and undergraduate)
  • Management Accounting (postgraduate and undergraduate)
  • Principles of Accounting (undergraduate)
  • Financial Accounting Concepts (postgraduate and undergraduate)
  • Managerial Accounting Concepts (postgraduate and undergraduate)
  • Controllership (postgraduate and undergraduate)
  • Cost Accounting (undergraduate)
  • Business Finance (undergraduate)

Teaching cases written or co-authored

  • The Case of the Crooked E and Fallen A, accounting in the US using Enron and Arthur Andersen as examples.
  • Measuring and Creating Value at ENDESA
  • Financial analysis using Arab Finance to explore models
  • Product Costing at Fine Foods – Symptom or Proble. Used in international student case competition of the Instute of Management Accountants.
  • Accounting and Reporting and Obfuscation at Stora Enso
  • Whistleblowing and Corporate Governance at Stora Enso

Revent Guest Lectures and Similar Activities

  • October 2012, October 2013 and October 2015 – Hanken Vasa, Finland. Accounting practice and philosophies in the U.S. with comparisons with the EU and other parts of the world in master’s level internatonal accounting class.
  • November 2013 – Dalarna University, Sweden, Systems theories in accounting theory, masters level accounting theory class, three hours.
  • November 2013 – Aalto University, Finland, Product costing and performance evaluation, based on case I wrote, masters level controlling class, four hours.
  • April 2013 – Umeå University, Finland, Product costing and performance evaluation, based on case I wrote. Masters level advanced management and control class, nine hours.

Outside Ph.D. Examiner and Expert Discussant

  • Lars G. Hassel, 1992, Åbo Akademi, Turku, Finland. Currently Dean Umeå School of Business and Professor of Accounting, Umeå University, Umeå, Sweden
  • Arne Fagerström, 2002, Research Professor, Gävle University, Gävle, Sweden
  • Simon Lundh, 2010, Linköping University, Linköping Sweden, Licenciate degree. Currently PhD Candidate and Lecturer in Accounting, Örebö University, Örebö, Sweden.
  • Saied Homayoun, 2012, Luleå Technical University. Currently Lecturer in Accounting, Gävle University

CONTINUING EDUCATION ACTIVITIES

“Best Practices in Management Accounting and Latest Developments in Financial Accounting”, two-day workshop, Regional External Programs, American University of Beirut, Beirut, Lebanon, May 2002.

“Adopting U.S. GAAP: Can You Accept the Baggage”, inaugural address to Corporate University continuing education, Horwáth and Partners, Consultants, Stuttgart, Germany, October 2000.

Developed materials and taught one day course on an Introduction to Management Control Systems in the Continuing Professional Education Program for Engineers at Helsinki University of Technology, Helsinki, Finland, April 1993.

Discussion Leader for Group Study Course “Accounting for Income Taxes”, Georgia Society of Certified Public Accountants, Atlanta, GA, October 1990.

Discussion Leader for Group Study Course “Accounting for Income Taxes-Advanced”, Georgia Society of Certified Public Accountants, Atlanta, GA, October 1990.

Developed and taught a two‑day module on church financial administration oriented around a budgetary control system in programs leading to a certificate in church business administration and the Doctor of Ministry degree, Union Theological Seminary, Richmond, VA, August, 1985.

“Current Accounting Problems with Leases and Contingencies”, Eleventh Annual Virginia Accounting and Auditing Conference, Blacksburg, VA, October 12 and 13, 1981, and Norfolk, VA, November 23 and 24, 1981. Repeated Roanoke Chapter, National Association of Accountants, Roanoke, VA, October 14, 1981, and Southern Chapter, West Virginia Society of Certified Public Accountants, Princeton, WV, December 29, 1981, (with J. Fred Witschey.)

Coordinator of Thirteenth, Fourteenth, and Fifteenth Annual Seminars, Trends in the Education of Accountants, Blacksburg, VA, 1980, 1981, and 1982.

Co‑coordinator of the Twelfth Annual Seminar, Trends in the Education of Accountants, Blacksburg, VA, 1979 and 1983.

Moderator for the session “Intermediate Accounting ‑ Views from Textbook Authors”, Eleventh Annual Seminar, Trends in the Education of Accountants, Blacksburg, VA, November 1979.

Coordinated and presented the First, Second, Third, and Fourth Annual Accounting Update Conferences sponsored by the Accountants Society of Virginia, through the Division of Extension, Virginia Polytechnic Institute and State University: Fredricksburg, VA, July 1976: Alexandria, VA, July 1977; Herndon, VA, July 1978 and July 1979; (with Manson P. Dillaway in 1977 and Jimmy W. Martin in 1978 and 1979).

Coordinated and presented two sessions of the semi‑annual CPA Examination Review Courses sponsored by the Accounting Department and the Division of Extension, Virginia Polytechnic Institute and State University, Blacksburg, VA 1977, 1978, and 1979.

Coordinated and presented two‑day continuing professional education course for the firm of Arnett & Foster, CPAs, Charleston, WV, July 1978, (with Thomas N. Anderson).

Presented three sessions of the CPA Examination Review Course sponsored by Norfolk State College, Norfolk, VA, March 1978.

Presented Session on Financial Reporting for Segments of a Business Enterprise, Statement of Financial Accounting Standards No. 14, Roanoke Area Chapter, Virginia Society of Certified Public Accountants, Roanoke, VA, November 1977.

Developed and presented a continuing education program on LIFO inventory valuation for the Roanoke Chapter, National Association of Accountants, Roanoke, VA, November 1976.

Published by: Camilla Haglund Page responsible: Svante Brunåker Updated: 2016-12-21
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