Teaching and Research Interests:
- Theoretical, practical and policy issues in financial accounting, managerial accounting, national income accounting, computer-based financial modeling and, in
particular, the logic and the structure of triple-entry bookkeeping.
- Quantum Information and Accounting Information: Exploring Conceptual Applications of Topology
Journal of Accounting and Public Policy 28(3), March-April 2009; 133-147.
(with: Joel Demski, al et)
- Quantum Information and Accounting Information: Their Salient Features and Conceptual Applications
Journal of Accounting and Public Policy 25(4), July-Aug. 2006; 435-464.
(with: Joel Demski, Stephen A. FitzGerald, Haijin Lin)
- Separating Facts from Forecasts in Financial Statements
Accounting Horizons, December 2005; 267-282.
(with: Jonathan Glover, Carolyn Levine, Pierre Liang)
- U.S. Accounting Standards and Their Environment: A Dualistic Study of Their 75-Years of Transition
Journal of Accounting and Public Policy 24(2), January-February 2005; 255-279.
- 'Revenue Accounting' in the Age of E-Commerce: Exploring Its Conceptual and Analytical Frameworks
Journal of International Financial Management and Accounting 13, 2002; 32-72.
(with: Jonathan Glover)
- Global Financial Reporting Using a Composite Currency: An Aggregation Theory Perspective
International Journal of Accounting, 1995.
- The Beauty of Double-Entry Bookkeeping and Its Impact on the Nature of Accounting Information
Economic Notes, 1993.
- "On the Generalized Inverse of Network
Matrices and Its Applications to Accounting Networks"
in Aronson/Zionts (ed.) Operations Research: Methods, Models and Applications, Quorum Books, (1998).
- "Creative and Innovative
Approaches to the Science of Management"
in Y. Ijiri (ed.) , Quorum Books, (1993).
- "Momentum Accounting and Triple-Entry Bookkeeping", American Accounting Association, (1989).
- Alumni Merit Award, Carnegie Mellon - 1996
- DS in BA (Honorary), Bryant College - 1991
- LL.D. (Honorary), DePaul University - 1990
- Accounting Hall of Fame Inductee, Ohio State University - 1989
- Outstanding Accounting Educator Award, American Accounting Association - 1986
- Distinguished Lecturer, AAA - 1985
- President, AAA - 1982-1983
- Accounting Literature Awards, American Institute of CPAs - 1971, 1975
- Accounting Literature Awards, American Institute of CPAs - 1966, 1967
- Journal of Accounting and Public Policy (Founding member), 1981-
Other Professional Activities:
- Engaged in numerous research and educational activities of the American Accounting Association since 1963 and served as president of the association in 1982-1983.
- Was on the faculty of Stanford Graduate School of Business from 1963 to 1967 and has been on the Carnegie Mellon faculty since 1967.
- Financial Accounting (45700)
- Corporate Financial Reporting (45803)
- Emerging Topics in Accounting (45808)
- Seminar in Accounting (47710)
- Accounting and Information Economics II (47719)
- Introduction to Accounting (70122)