Using Management Accounting Information: A Case Decision Approach

Steven J. Adams is professor of accounting at California State University, Chico. He teaches undergraduate and graduate courses in managerial accounting. He has been the Associate Dean of the College of Business, as well as Graduate Coordinator. He was Co-Director of a project funded by U.S. Department of Education's Fund for the Improvement of Post-Secondary Education (FIPSE) to disseminate changes in the first year introductory courses. Professor Adams is a Certified Management Accountant (CMA), Certified Public Accountant (CPA), and holds a Ph.D. from the University of Cincinnati. Prior to becoming an academic he was a cost analyst for a Fortune 500 company and has consulted for firms in the electronics, retail and equipment manufacturing industries. Dr. Adams has published in numerous journals in the areas of management control systems and accounting education. Dr. Adams received the joint American Accounting Association/Institute of Management Accountants 1997 James Bulloch Award for Innovations In Management Accounting Education. The Bulloch Award was for the California Car Company case contained in this book. He has also won the College of Business Outstanding Faculty Award, the College of Business Outstanding Research Award, and the MBA Outstanding Teacher Award. Professor Adams lives with his wife, Sally, and their two children, Jennifer and Kristen. He is a life master duplicate bridge player and enjoys basketball, backpacking and travel with his family. Donald E. Keller is Professor Emeritus and past chair of the Department of Accounting and Management Information Systems at California State University, Chico. Before joining CSU, Chico, he was professor and chairman, Department of Accounting and Finance at Seton Hall University, South Orange, New Jersey. From 1974 to 1982, he was Director of Technical Services for the National Association of Accountants (now the Institute of Management Accounts) in New York City. His prior experience includes positions with the American Institute of CPAs, California State University, Northridge, University of Arizona, University of Southern California, San Diego State University, and an international public accounting firm. Dr. Keller teaches managerial and financial accounting courses at both the graduate and undergraduate levels. He has published in Management Accounting and has been author or editor of nine accounting books. His education includes a B.S. degree from the University of Arizona, an M.S. degree from San Diego State University, and a D.B.A. from the University of Southern California. Dr. Keller is a CPA and a CMA and past president of the Chico Area Chapter of the Institute of Management Accountants, National Director of the Institute of Management Accountants, and is an active member of the American Institute of CPA?s, American Accounting Association and the California Society of CPA?s. Professor Keller lives with his wife, Merlene in San Marcos, California. The Keller?s have three children and three grandchildren. His favorite pastime is playing golf. LeRoy J. Pryor is professor of accounting and management information systems at California State University, Chico. He teaches courses in accounting information systems, financial accounting, and managerial accounting. He has served as chair of the Department of Accounting and Management Information Systems and is a member of the Accounting Education Advisory Committee and the Corporate Accounting Policy Committee of the American Accounting Association. In 1998, he served as Director of Continuing Professional Education for the American Accounting Association. Lee is a Certified Public Accountant and holds a Doctorate in Business Administration from the University of Southern California and an MBA with distinction from DePaul University. His undergraduate degree was awarded by the University of Illinois. Prior to entering academe, he worked in public accounting as an auditor for an international firm. He has consulted in many types of businesses, principally in the design of their accounting systems. Dr. Pryor has published articles in the Journal of Accountancy, Management Accounting, Issues in Accounting Education, and in several other journals. Dr. Pryor received the joint American Accounting Association/Institute of Management Accountants 1997 James Bulloch Award for Innovations In Management Accounting Education. The Bulloch Award was for a unique pedagogical approach called the California Car Company case. He has received his college?s Outstanding Faculty Member Award. Lee is married to Cathy Sweet. He has a son, Steven, daughter, Ashlee, and three grand- children, Cooper, Berlyn, and Perris. His hobby is competitive sailing. Mary E. Harston has been teaching at St. Mary?s University for eight years, where she is currently an Associate Professor and Chair of the Accounting Department. Dr. Harston also has been the project coordinator for the re-engineering of introductory accounting courses at St. Mary?s University. She is a Certified Public Accountant in Texas and has worked in both public and corporate accounting. A graduate of the doctoral program at the University of North Texas, her research interests include teaching methodologies, the history of the accounting profession, and ethics in the accounting profession. She is published in all three of these areas. Professor Harston is the 1997 recipient of the Texas Society of Certified Public Accountants Outstanding Educator Award for small universities.