Management And Accounting Web

James R. Martin Resume

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida


Education

Ph.D. - Business Administration, University of Alabama, 1976.

M.S. - Business Administration, Virginia Polytechnic Institute and State University, 1967.

B.S. - Business Administration, Virginia Polytechnic Institute and State University, 1966.

General Electric Financial Management Program (FMP) ,1967-1969, Appliance Park, Louisville Kentucky. This is an accounting program that includes job rotation and courses taught by GE's Financial Managers.

Professional Certification

CMA, 1977 (Certificate number 733)

Areas of Specialization

Cost Accounting I and II, MBA Managerial, and Masters of Accountancy Cost Theory. I also taught a Ph.D. Seminar in Management Accounting a few times as recently as the Spring semester 2004. I retired after the fall semester 2004.

Employment

University of South Florida: Associate Professor 1982-93. Professor 1993 to 2004. Professor Emeritus 2005.

University of Missouri-St.Louis: Assistant Professor 1978-1982.

James Madison University: Assistant Professor 1974-1977.

University of Alabama: Graduate Teaching Assistant, 1971-1974.

Blue Ridge Community College, Weyers Cave, Virginia: Instructor 1969-1971.

General Electric Co., Louisville, Kentucky: Financial Management Training Program 1967-1969.

Virginia Polytechnic Institute and State University: Two Graduate Assistantships 1966-1967.

Family Owned Business, 1959-1962.

United States Marine Corps, 1956-1959.

Honors and Awards

Member of Beta Alpha Psi Honor Society in Accounting.

Member of Omicron Delta Epsilon International Honor Society in Economics.

Selected as a "Dean's Scholar" at the University of Alabama for three years, 1972, 1973, and 1974.

University of South Florida 1988, $2,000 "Excellence in Undergraduate Teaching" Award.

University of South Florida Graduate School of Business 1986 "Outstanding Accounting Professor".

Professor Emeritus 2005

Publications

2004. Examining the Relationships between the CMR, ROS, CTR, ROI and Sales, Abstract, Proceedings of the Southeast regional meeting of the American Accounting Association.

2001. A Web Site Dedicated to Management Accounting Education and Research, Proceedings of the Southeast regional meeting of the American Accounting Association.

2000. The Dual Rate Versus the ABC Method of Assigning Service Department Costs: Conflict and Suggested Reconciliation, Proceedings of the Southeast regional meeting of the American Accounting Association.

2000. The Advantages of Teaching Three Production Volume Variances. Journal of Accounting Education (Winter): 35-50.

1999. Enhancing the Study of Process Costing with Comparative Flow Charts. Business Research Yearbook (International Academy of Business Disciplines): 14-18.

1998. Evaluating Faculty Based on Student Opinions: Problems, Implications and Recommendations from Deming's Theory of Management Perspective, Issues in Accounting Education (November): 1079-1094. (Summary).

1998. Expanding The Perspective of Performance Analysis to Include the Concepts of SPC, ABCM and REA Database Systems, Advances in Accounting Education: 25-41. (Summary).

1998. Six Effects that Can Create a Simultaneous Need For and Bias Against the Adoption of ABC For Financial Reporting, Abstract, Proceedings of the Western regional meeting of the American Accounting Association.

1998. The Three Production Volume Variances, Abstract, Proceedings of the Southeast regional meeting of the American Accounting Association.

1998. A Study Guide to Help Students Discover the Relevance of Relevance Lost, Business Research Yearbook, International Academy of Business Disciplines, coauthored with Jerry D. Siebel.

1997. Examining the Summative Set Controversy from a Systems Perspective, Abstract, Proceedings of the Southeast regional meeting of the American Accounting Association.

1997. Providing a Structure for Integrating the Components of a Cost Accounting System, Business Research Yearbook, International Academy of Business Disciplines, coauthored with Jerry D. Siebel and Celina L. Jozsi.

1996. Expanding The Perspective of Cost Variance Analysis To Include The Concepts of Cost Drivers, Statistical Variation And System Characteristics, Abstract, Proceedings of the MidWest regional meeting of the American Accounting Association.

1995. ABM, JIT and TOC: Summary, Comparison and Controversy, Proceedings of the Western regional meeting of the American Accounting Association.

1995. Absorption, Direct, Throughput and Backflush, or No-flush, Fixed-flush, Conversion-flush and Full-flush: The Behavioral Implications, Proceedings of the Southeast Regional Meeting of the American Accounting Association.

1994. A Controversial Issues Approach To Enhance Management Accounting Education, Journal of Accounting Education, (Winter): 59-75. (Summary).

1994. Integrating Controversial Issues and Active Learning to Promote Discovery and Judgment in Management Accounting Education, Abstract, Proceedings of the Southwest Regional Meeting of the American Accounting Association.

1993. Comparing the Practices of U.S. and Japanese Companies: The Implications for Management Accounting, coauthored with Wendi Schelb, Richard Snyder and Jeffery Sparling, Emerging Practices in Cost Management, (Warren Gorham Lamont): F2-1-F2-9.

1993. A New Framework For Management Accounting Education: Part I, Abstract, Proceedings of the Southeast Regional Meeting of the American Accounting Association: 241.

1992. How The Effects of Company Growth Can Reverse the LIFO/FIFO Decision: A Possible Explanation For Why Many Firms Continue To Use FIFO, Advances In Management Accounting, Volume I: 207-232. (See my Chapter 12 Appendix).

1992. Comparing the Practices of U.S. and Japanese Companies: The Implications for Management Accounting, coauthored with Wendi Schelb, Richard Snyder and Jeffery Sparling, Journal of Cost Management, (Spring): 6-14. (Summary).

1992. Debating The Issues In Management Accounting: Multiple Versus Single Cost Systems, coauthored with Susan Gregory, Charles Smith and Brenda Westlin, Proceedings, of the Southeast Regional Meeting of the American Accounting Association: 267-271.

1992. Examining The Interpretability and Usefulness of the Two Traditional Variable Overhead Variances, Abstract, Proceedings of the Southwest Regional Meeting of the American Accounting Association, (March): 89.

1991. Comparing the Practices of U.S. and Japanese Companies: The Implications for Management Accounting, Abstract, Proceedings of the Western Regional Meeting of the American Accounting Association: 97. Coauthored with Wendi Schelb, Richard Snyder and Jeffery Sparling.

1990. How The Effects Of Company Growth Can Reverse The LIFO/FIFO Decision, Abstract, Proceedings of the National Meeting of the American Accounting Association: 201-202.

1990. Book Review of The Improvement of Corporate Financial Performance by S. Lewis. The Accounting Review, (July): 726-27.

1990. Introducing The Fixed Overhead Rate Change Effect To Enhance The Comparison Of Direct And Absorption Costing, Abstract, Proceedings of the Western Regional Meeting of the American Accounting Association: 2.

1989. Capital Budgeting Analysis With Curvilinear Cost and Revenue Functions: A Microcomputer Application, Kent/Bentley Journal of Accounting and Computers Volume V, (Fall):118-129.

1989. The Unexplained Overhead Variance, Proceedings of the Western Regional Meeting of the American Accounting Association: 117.

1989. Effects of Growth Rates, Denominator Activities, and Cost Flow Assumptions on the Direct and Absorption Costing Generalizations, Proceedings of the Southeast Regional Meeting of the American Accounting Association:164.

1988. A Graphic Approach To Variance Analysis Emphasizes Concepts Rather Than Mechanics, Issues in Accounting Education, (Fall):351-364. Coauthored with Eugene J. Laughlin.

1988. Performance Measurements for Cash Flow Analysis, Abstract, Proceedings of the Midwest Regional meeting of the American Accounting Association:134-135.

1988. A Graphic Approach To Enhance The Study of Factory Overhead Variance Analysis, Proceedings of the Western Regional meeting of the American Accounting Association: 19-25.

1988. Enhance the Study of Complex Cost Allocation Problems with Dedicated Microcomputer Software, The Journal of Midwest Accounting, Volume II, (March): 105-112.

1987. Dedicated Microcomputer Software for the Enrichment of Cost and Managerial Accounting Education, Issues in Accounting Education (Fall): 361-372.

1987. Dedicated Microcomputer Software For Accounting Education: An Illustration of Standard Costing, Kent/Bentley Review, Volume III, (Fall):1-4.

1987. Integrating the Major Concepts and Techniques of Cost and Management Accounting: A Recommendation, Issues in Accounting Education, (Spring): 72-84.

1987. Using Dedicated Microcomputer Software to Generate Multiperiod Comparisons Between Alternative Inventory Valuation Methods: A Teaching Aid to Enhance Accounting Education, Proceedings of the Southeast Regional meeting of the American Accounting Association: 174-178.

1987. Integrating the Major Concepts and Techniques of Cost and Managerial Accounting: A Recommendation, Abstract, Proceedings of the Midwest Regional meeting of the American Accounting Association: 36.

1987. Dedicated Microcomputer Software to Enhance Accounting Education: An Illustration of the Master Budget, Journal Of Education For Business, (March): 275-281.

1987. A Dedicated Microcomputer Application to Enhance Accounting Education: Using Input-Output Accounting To Solve Reciprocal Intersegment Transfer Pricing Problems, The Journal of Midwest Accounting, Volume I, (March): 118-124.

1986. A Friendly Comprehensive General Purpose Master Budget Microcomputer Program to Enhance Conceptual Learning, Proceedings of the Southeast Regional Meeting of the American Accounting Association:147-150.

1986. Combining Learning Curves, Cost-Volume-Profit Analysis and Capital Budgeting: A Microcomputer Application, Proceedings of the Midwest Regional Meeting of the American Accounting Association: 74-79.

1985. The Complementary Techniques of Profit Planning and Performance Analysis: A Microcomputer Application, Cost And Management, (July-August): 25-29.

1985. Solving Standard Cost Problems on the IBM PC, Proceedings of the Midwest Regional Meeting of the American Accounting Association: 299-306.

1984. Controlling Unemployment Costs, Association Management, (May): 129-133. Coauthored with Vera M. Martin.

1984. Teaching Overhead Variance Analysis: The Advantages of Starting With Historical Costing, Proceedings of the Southeast Regional Meeting of the American Accounting Association: 41-45.

1984. Market Structure and Corporate Accounting Strategy, The American Economist, (Spring): 34-43. (JSTOR Link).

1984. La Comptabilite' De Gestion: Son Influence Sur Le Comportement Organisationnel, La Revue Du Financier, (March-April). This is a French translation of the following article originally published in Cost And Management.

1983. Management Accounting: A Powerful Method of Influencing Behavior, Cost And Management (November-December): 4-9, and in French 10-15.

1983. L'Analisi Della Redditivita' Della Combinazione Di Prodotti: Margine Di Contribuzione E Profitto Lordo, Problemidi Gestione, Anno XIII. This is an Italian translation of Multiproduct Profit Analysis: Contribution Margin vs. Gross Profit, originally published in the September-October 1982 issue of Cost And Management.

1983. The Behavioral Aspects of Accounting: An Extensive and Potentially Fruitful Area for Teaching and Research, Proceedings of the Southeast Regional Meeting of the American Accounting Association: 93-97.

1982. Multiproduct Profit Analysis: Contribution Margin vs. Gross Profit, Cost And Management, (September-October): 22-27.

1982. How to Bring Down the High Price of Unemployment Costs, Perspective, (September): 36-38. Coauthored with Vera M. Martin.

1981. Segment Planning and Reporting for Firms with Reciprocal Intersegment Transfers, Business Economics, (May): 25-29.

1980. Segment Standard Costs and Input-Output Requirements for Firms with Reciprocal Intersegment Transfers, Proceedings of the Southeast Regional Meeting of the American Accounting Association:159-163.

1979. Tracing the Effects of Inflation and Productivity with Input-Output Accounting, Economic Planning, (November-December): 3-7.

1979. An Interactive Computer Timesharing Application for a Small Manufacturing Firm, Cost And Management, (September-October): 34-43.

1979. Teaching the Theory of Cost-Volume-Profit Analysis, Proceedings of the Southeast Regional Meeting of the American Accounting Association: 533-542.

1979. Timely and Accurate Financial Statements Via a Computer Timesharing System, The National Public Accountant, (March): 24-32.

1978. Computer Timesharing Applications in Management Accounting, Management Accounting, (July): 27-38.

1976. An Empirical Investigation into the Nature, Strength and Significance of the Relationship between Market Structure and Corporate Accounting and Discretionary Expenditure Strategy. Ph.D. dissertation, University of Alabama.

Presentations

2004. Examining the Relationships between the CMR, ROS, CTR, ROI and Sales, Abstract, Proceedings of the Southeast regional meeting of the American Accounting Association.

2001. A Web Site Dedicated to Management Accounting Education and Research, Presented at the Southeast regional meeting of the American Accounting Association.

2000. The Dual Rate Versus the ABC Method of Assigning Service Department Costs: Conflict and Suggested Reconciliation, Presented at the Southeast regional meeting of the American Accounting Association.

1999. Enhancing the Study of Process Costing with Comparative Flow Charts. Presented at the International Academy of Business Disciplines in Chicago.

1998. Six Effects that Can Create a Simultaneous Need For and Bias Against the Adoption of ABC For Financial Reporting. Presented at the Western regional meeting of the American Accounting Association.

1998. The Three Production Volume Variances. Presented at the Southeast regional meeting of the American Accounting Association.

1997. Examining the Summative Set Controversy from a Systems Perspective. Presented at the Southeast regional meeting of the American Accounting Association.

1997. Providing a Structure for Integrating the Components of a Cost Accounting System. Presented at the International Academy of Business Disciplines meeting with with Jerry D. Siebel and Celina L. Jozsi.

1996. Expanding The Perspective Of Cost Variance Analysis To Include The Concepts of Cost Drivers, Statistical Variation And System Characteristics. Presented at the MidWest regional meeting of the American Accounting Association.

1996. Contemporary Issues in Management Accounting. Presented at the IMA Pinallas Suncoast Chapter Accounting and Auditing Seminar.

1995. ABM, JIT and TOC: Summary, Comparison and Controversy. Presented at the Western regional meeting of the American Accounting Association.

1995. Absorption, Direct, Throughput and Backflush, or No-flush, Fixed-flush, Conversion-flush and Full-flush: The Behavioral Implications. Presented at the Southeast Regional Meeting of the American Accounting Association.

1995. A New Framework for Management Accounting. Presented at the IMA Pinallas Suncoast Chapter Accounting and Auditing Seminar.

1994. Integrating Controversial Issues and Active Learning to Promote Discovery and Judgement in Management Accounting Education. Presented at the Southwest Regional meeting of the American Accounting Association.

1994. Current Topics in Cost Accounting. Presented at the IMA St. Petersburg Chapter, Accounting and Auditing Seminar.

1994. A New Framework For Management Accounting Education: Part I. Presented at the Southeast Regional Meeting of the American Accounting Association.

1993. A New Framework for Accounting and Management. Presented at the USF Leadership Class meeting.

1992. Debating The Issues In Management Accounting: Multiple Versus Single Cost Systems. Presented at the Southeast Regional Meeting of the American Accounting Association.

1992. Examining The Interpretability and Usefulness of the Two Traditional Variable Overhead Variances. Presented at the Southwest Regional Meeting of the American Accounting Association.

1991. Comparing the Practices of U.S. and Japanese Companies: The Implications for Management Accounting. Presented at the Western Regional Meeting of the American Accounting Association.

1990. How The Effects Of Company Growth Can Reverse The LIFO/FIFO Decision. Presented at the National Meeting of the American Accounting Association.

1990. Introducing The Fixed Overhead Rate Change Effect To Enhance The Comparison of Direct and Absorption Costing. Presented at the Western Regional Meeting of the American Accounting Association.

1989. The Unexplained Overhead Variance. Presented at the Western Regional Meeting of the American Accounting Association.

1989. Effects of Growth Rates, Denominator Activities, and Cost Flow Assumptions on the Direct and Absorption Costing Generalizations. Presented at the Southeast Regional Meeting of the American Accounting Association.

1988. A Graphic Approach To Enhance The Study of Factory Overhead Variance Analysis. Presented at the Western Regional meeting of the American Accounting Association.

1988. Performance Measurements for Cash Flow Analysis. Presented at the Midwest Regional meeting of the American Accounting Association.

1988. Enhance the Study of Complex Cost Allocation Problems with Dedicated Microcomputer Software. Presented at the Midwest Accounting Society section meeting of the Midwest Business Association.

1987. Using Dedicated Microcomputer Software to Generate Multiperiod Comparisons Between Alternative Inventory Valuation Methods: A Teaching Aid to Enhance Accounting Education. Presented at the Southeast regional meeting of the American Accounting Association.

1987. Integrating the Major Concepts and Techniques of Cost and Managerial Accounting: A Recommendation. Presented at the Midwest Regional meeting of the American Accounting Association.

1987. A Dedicated Microcomputer Application To Enhance Accounting Education: Using Input-Output Accounting To Solve Reciprocal Intersegment Transfer Pricing Problems. Presented at the Midwest Accounting Society section meeting of the Midwest Business Association.

1986. A Friendly Comprehensive General Purpose Master Budget Microcomputer Program To Enhance Conceptual Learning. Presented at the Southeast Regional Meeting of the American Accounting Association.

1986. Combining Learning Curves, Cost-Volume-Profit Analysis and Capital Budgeting: A Microcomputer Application. Presented at the Midwest Regional Meeting of the American Accounting Association.

1985. Profit Planning on the IBM PC. Presented at the Northeast Regional Meeting of the American Accounting Association.

1985. Solving Standard Cost Problems on the IBM PC. Presented at the Midwest Regional Meeting of the American Accounting Association.

1984. Teaching Overhead Variance Analysis: The Advantages of Starting With Historical Costing. Presented at the Southeast Regional Meeting of the American Accounting Association.

1983. The Behavioral Aspects of Accounting: An Extensive and Potentially Fruitful Area for Teaching and Research. Presented at the Southeast Regional Meeting of the American Accounting Association.

1980. Segment Standard Costs and Input-Output Requirements for Firms with Reciprocal Intersegment Transfers. Presented at the Southeast Regional Meeting of the American Accounting Association.

1980. The Certificate in Management Accounting. Presented as a National Association of Accounting professional development seminar with Jack Anderson for the St. Louis Chapter of the NAA.

1980-81. Presented six 3 hour CDP review sessions during this academic year for the University of Missouri.

1979. Teaching the Theory of Cost-Volume-Profit Analysis. Presented at the Southeast Regional Meeting of the American Accounting Association.

1978-82. Presented forty-five 3½ hour CMA review sessions during this period for the University of Missouri (157.5 total hours).

Service to the Profession

MAAW

Developed Management And Accounting Web to support management and accounting education, research, and practice. Ongoing from 2000 to present.

Member of the Editorial Review Board, Advances in Accounting Education, 1994 to 2004.

Member of the Editorial Review Board, Advances In Accounting, 1988 to 2004.

Occasional Reviewer for Issues in Accounting Education 1995.

Reviewer for the National Meeting of the American Accounting Association, 1994.

Reviewer for the 1994 Beta Alpha Psi Conference.

Reviewer for the Southeast regional meeting of the American Accounting Association, 1992.

University of South Florida representative to Computer Aided Manufacturing - International (CAM-I), 1990 and 1991.

Public Relations Director for the Tampa Bay chapter of the National Association of Accountants, 1990-91.

Member of the Instructional Committee of the Management Accounting Section of the American Accounting Association, 1988-89 and 1989-90.

Developed and coordinated the managerial accounting program at the Southeast regional AAA meeting in 1990. Included selecting plenary speaker, panel speakers and review of papers.

Discussant at the International Academy of Business Disciplines (IABD) conference April 1997.

Reviewer for the Southeast regional Meeting of the American Accounting Association, 1990.

Moderator of a concurrent session on Management Accounting at the Southeast regional meeting of the American Accounting Association, April 1990.

Served on a Strategic Planning Panel for Management Accounting Section of AAA, 1989.

Member of the Editorial Review Board, Issues in Accounting Education, 1987 and 1988.

Reviewer for the Decision Science Institute annual meeting, 1988.

Manuscript Director for the Tampa Bay chapter of the National Association of Accountants 1987-88.

Moderator of a concurrent session on Financial Accounting Research at the Annual meeting of the Midwest Business Administration Association, March 1987.

Moderator of a concurrent session on Auditing at the Southeast regional meeting of the American Accounting Association, April 1986.

Developed more than two dozen computer programs between 1985 to 1987 and distributed them freely to hundreds, perhaps thousands of faculty and students around the world including Europe, Africa, South Korea and Australia.

Moderator of a concurrent session on Accounting Information Systems at the Southeast regional meeting of the American Accounting Association, April 1983.

Moderator of a concurrent session on Management Accounting at the Southeast regional meeting of the American Accounting Association, April 1982.

Presented forty-five 3.5 hour CMA review sessions during the 1978-1982 period for the University of Missouri (157.5 total hours).

Presented six 3 hour CDP review sessions during the 1980-81 academic year for the University of Missouri.

Vice President of Education for the Virginia Skyline Chapter of NAA, 1976-77.

Manuscript Director for the Virginia Skyline Chapter of NAA, 1977-78.

Professional Memberships

American Accounting Association

Management Accounting Section of AAA

Teaching Section of AAA

Institute of Certified Management Accountants

Institute of Management Accounting