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Louella Moore by 0DgXu2U

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									           Dr. Louella Moore, CPA
     2303 Wood Street, Jonesboro, AR 72401; Phone: 870-972-2255 or Home: 870-932-5373
                                    LMOORE@astate.edu



Education:
        Degree       Field                   Institution                         Date
        DBA          Accounting              University of Arkansas              8/86
        MBA          ---------------         Arkansas State University           8/79
        BS           Accounting              Arkansas State University           5/78




Teaching Experience:
       PROFESSOR OF ACCOUNTING, ARKANSAS STATE UNIVERSITY. MAY 2002 TO PRESENT. ASSOCIATE
              PROFESSOR OF ACCOUNTING, AUGUST 1991 TO MAY 2000, SERVED AS DEPARTMENT CHAIR
               JULY 1994 to JUNE 2000.

       ADJUNCT INSTRUCTOR IN EXECUTIVE MBA PROGRAM, UNIVERSITY OF ARKANSAS. SPRING 1998.

       ASSISTANT PROFESSOR, BUSINESS & ECONOMICS DEPARTMENT, HENDRIX COLLEGE. SEPTEMBER 1990
              TO JUNE 1991.

       ASSISTANT PROFESSOR OF ACCOUNTING, INDIANA STATE UNIVERSITY. AUGUST 1987 TO MAY 1990.

       ASSISTANT PROFESSOR OF ACCOUNTING, ARKANSAS STATE UNIVERSITY, 1984-85 AND 1986-87.
              INSTRUCTOR OF ACCOUNTING, ARKANSAS STATE UNIVERSITY, AUGUST 1979-1984.



Honors and Achievements:
        Recipient of Distinguished Achievement in Accounting Education Award Presented by Arkansas
                 Society of Certified Public Accountants at their Annual Meeting July 17, 2009.
        President of ASU Faculty Association serving April 2007 to April 2009. Past President May 2009-2010.
        Chair of ASU Faculty Senate serving April 2007 to April 2009.
        Baird Kurtz & Dobson Award for Excellence in Undergraduate Teaching, April 2006.
        College of Business Nominee for Education Award at University level 2006.
        Outstanding Paper for Arkansas Political Science Conference, 2005.
        Certificate of Distinguished Performance for Being Among Highest Scorers on CMA Exam, 1982.
        CPA since 1984, highest score in the state for the year exam was taken.
        Currently serving on State CPA Society Committees for Public Relations and Continuing Education.
        Served one year as Secretary/Treasurer of Northeast Arkansas CPA Society.
        Served as Member of the Executive Committee, Vice-President/Program Chair, President and Past-
                 President of Arkansas College Teachers of Economics and Business. 2005-2008.


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Intellectual Contributions:
         ARTICLES (Sole-authored unless otherwise indicated.):

         “Economic ‘Reality’ and the Myth of the Bottom Line,” forthcoming for September 2009
                Accounting Horizons.

         “The Role of Performance Evaluation and Management Systems in the Commodification of
               Education,” Chapter in Book edited by Greg and Tom Giberson accepted for publication by
               Hampton Press, Understanding Education and Policy, forthcoming summer 2009.

         “Book Review of Governmental and Not-for-Profit Accounting,” by Michael H. Granof, 4th edition,
                invited review for Issues in Accounting Education, February 2008.

         “Book Review of Governmental Accounting Made Easy,” Issues in Accounting Education, February
                2006, 21(1), p. 70.

        “Bond Financing and Economic Development: The Arkansas Legacy of Default,” Midsouth Journal of
                Political Science, Vol. 8, 2006, pp. 11-26.

        “The Unexpected Relationship between Long Term Assets and Revenue Streams in State Financial
               Reports Under the New Model,” Research Journal of Business Disciplines, Vol. 10, February
               2004, pp. 95-102.

        “The CPA’s Role in Evaluating Medical Savings Accounts,” Arkansas Business, September 29, 2003.

        “Goodwill Accounting,” Research Journal of Business Disciplines, Vol. 8, October 2002. Dated
               October 2002, but published August 2003. Includes best revised and re-refereed papers from
               October 2002 conference.

         “Legitimation Issues in the State-Nonprofit Relationship,” Nonprofit & Voluntary Sector Quarterly,
                 30(4): 707-717, (December 2001).

        Louella Moore & Tina Quinn, “Interest Capitalization: FASB vs. GASB Approaches,” Journal of
                Accounting & Finance Research, 9(4): 37-46, (Fall II, 2001).

        “Not-For-Profit Accountability Measures: Setting Achievable Goals,” The Not-For-Profit CEO
                Monthly Letter, Vol. 8(5):4-6, (March 2001).

        “International Issues in Governmental & NonProfit Accounting Courses,” Journal of Business
                 Disciplines, Spring 2000, 8(1): 22-33.

        “Claims-Making Activities in Accounting Education,” Journal of Accounting Theory and Practice,
                1995, 1:18-28.

        “Case Studies and Integrative Learning,” International Journal of Business Disciplines, 4(1), 1994, pp.
                49-57.

        “Teaching Beyond the CVP Formula,” Accounting Instructor's Report, 13(2), Fall 1994, pp. 4-5.

        “Financial Reporting for Intercollegiate Athletics: A Case,” Government and Nonprofit News, 18(2),
                Summer 1994, p. 7
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“Electronic File Cabinets for the White Collar Factory,” Management Accounting, August 1990, 72(3):
         49-51.

“Avoiding Needless Tax on Property Income,” Nonprofit World, November-December 1989, 7(6): 34-
        35.

Review of Sheldahl, Beta Alpha Psi, From Omega to Zeta Omega: The Making of a Comprehensive
        Fraternity, 1946-1984, in The Accounting Historians Journal, June 1989, pp. 140-142.

Chapter 10: “An Explanatory Model of Grade Performance and Attrition in Intermediate Accounting,”
        Marvel Lang et al., Eds., BLACK STUDENT RETENTION IN HIGHER EDUCATION.
        Charles Thomas Publishers, Inc., Springfield, Illinois, 1988, pp. 93-107.

“Social Welfare Delivery Systems: The Impact of Technology and Organizational Structure,” Journal
        of Sociology and Social Welfare, 1986, 13(1).

OTHER INTELLECTUAL CONTRIBUTIONS:

Insert Paper Accepted for Fall 2009 International Conference Rapid City, SD.

“Economic and Political Challenges to Educational Quality,” Presented at American Association of
       University Professors, International Conference on Shared Governance, Washington DC, June
       11, 2009.

“Coming to Grips with the Inherent Limits of Accounting,” Submitted and presented at the Southwest
       Region American Accounting Association Meeting in February 2009. Included in Collected
       Abstracts p. 23.

“Islamic Influences on Worldwide Business and Accounting Practice,” with Robert Steinbauer,
         MAcc, an adaptation of material in Mr. Steinbauer’s MAcc thesis paper, presented and
         appearing in the proceedings of the International Association of Business and Public
         Administration Disciplines, Memphis Tennessee, October 28, 2008.

“The Economics and Politics of Assessment in Higher Education,” Presented at Arkansas State
        University College of Business Teaching Effectiveness Conference, October 22, 2008.

“Economic Development and ‘Hypothecation’ Issues in Arkansas Bond Defaults,” American
     Accounting Association Meeting, GNP Concurrent Track, August 2008. A second paper for the
     Public Interest Track was also accepted but AAA rules allow only one appearance on the program
     for sole authored papers.

“The Hispanic Question: The Economics and Politics of Undocumented Workers in Arkansas and
      Beyond,” Arkansas Political Science Association, February 2008.

“The Inherent Limits of Accounting,” Presented at the International Association of Business and Public
      Administration Disciplines, Orlando, Florida, January 2008.

“Culture and Business Practice in Tibet,” presentation for Local Civic Group, September 17, 2007,
      Jonesboro, Arkansas

“Update on Accounting Education” CPE Presentation for Arkansas Society of CPA’s, May 14, 2007,
     also served as moderator for other sessions.
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“Update on Accounting Education,” CPE Presentation for Arkansas State University Alumni
     Appreciation Day, May 7, 2007.

Louella Moore with Patricia Robertson, “Tax Increment Financing Issues: Origins and Issues in
      Arkansas, Missouri, & Tennessee, presented at October 6, 2006 ACTEB (Arkansas College
      Teachers of Economics and Business) Conference, Conway, Arkansas.

“Using Fiscal Crises Themes in Governmental Accounting Classes,” Effective Learning Strategies
      Session at American Accounting Association Meeting, August 9-11, 2006, Washington, DC.

“A Critique of Tax Increment Financing in Arkansas and Beyond,” Presented at Arkansas Political
      Science Association, February 17-18, 2006 at Ouachita Baptist University, Arkadelphia,
      Arkansas.

“Garbage Accounting: Controversies in Landfill Accounting,” Presented at Society of Business,
      Industry , and Economics Conference Spring 2006, Natchez, Mississippi with Ember Foster,
      ASU MAcc graduate. Included in refereed proceedings published after the meeting.

“Bond Financing and Economic Development in Arkansas: A Precautionary Tale,” Presented at
     Arkansas Political Science Association, February 18-19, 2005, Little Rock, Arkansas. NAMED
     BEST PAPER THROUGH JURIED PROCESS. AWARD RECEIVED FEBRUARY 2006.

“Arkansas History and Bond Finance,” Invited Presentation at the Jonesboro Unitarian Universalist
      Fellowship, May 24, 2005.

“Accounting Treatments and Their Effects on Ratio Analysis: Inventories, Other Comprehensive
     Income, Pensions, Minority Interest & Stock Options,” Proceedings of 2005 SOBIE (Society of
     Business, Industry, and Economics Conference) March 24-26, CD Publication with Christy
     Brown, ASU MAcc graduate.

“The I Ching, Tao Te Ching, and Tai Chi: Ancient Tools Still Relevant Today,” Presented at Arkansas
       College Teachers of Economics and Business Conference, Conway, Arkansas, October 1, 2004.

“Understanding Other Cultures through Religion, Ethics & Philosophy, presented to ASU College of
     Business International Business Club, October 6, 2004.

“Understanding Chinese Culture and Tai Chi Demonstration,” presented as part of ASU International
     Day, April 17, 2004.

“Using School Reform Issues in Arkansas for Case-Based Discussion,” Arkansas Political Science
      Association Meeting, Fayetteville, AR, February 20-21, 2004.

“Unexpected Relationship between Long Term Assets and Revenue Streams in State Financial Reports,”
     Arkansas Political Science Association Meeting, Fayetteville, AR, February 20-21, 2004.

“ A First Look at State Financial Statements under the New Reporting Model,” Proceedings of the 10th”
       annual Midsouth Association of Business Disciplines, Jackson, Mississippi, February 6, 2004.

“Infrastructure Reporting Practices by State Governments in 2002,” Proceedings of International
       Academy of Business and Public Administration Disciplines (IABPAD) Conference, January 23-
       35, 2004, New Orleans, Louisiana.

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“A Critical Analysis of Recent Accounting Scandals,” October 6, 2003, Proceedings of the International
      Business & Economic Research Conference, Las Vega, Nevada. Co-authored with ASU Graduate
      Students: Maria Barner, Melissa Bradberry, Meredith Bratton, Amy Sloas, and Kazuki Sukiyama.

"Accountability Issues in Crisis Giving," accepted for presented at 31 st Annual Conference of the
     Association for Research on Nonprofit and Voluntary Associations," Montreal, Canada,
     November 15th, 2002.

"Goodwill Accounting: New and Improved or Fatally Flawed?" presented at MidSouth Association of
     Business Disciplines, Jackson Mississippi, October 11, 2002.

"Keynesian Economics and State Budgetary Practice in the Mid-South," with Gary Latanich, presented
     at Mid-Continent Regional Science Association, May 31, 2002.

“A Comparison of the Pre-Recession Financial Status of Arkansas and Surrounding States,” presented
     at the 29th Annual Arkansas Political Science Association, Jonesboro, AR, February 22-23rd,
     2002.

“So Much for a Secure Retirement...” Case and Teaching guide presented & included in the
     Proceedings of the October 2001 Meeting of the National Association of Case Research.

“Integrative Learning and the Case Method,” presented at the October 2001 Meeting of the National
       Association of Case Research.

Completed powerpoint slides to accompanying “Essentials of Accounting for Governmental & Not-for-
     Profit Organizations,” by John Engstrom and Paul Copley, 2001.

“Integrative Learning in the Undergraduate Business Curriculum,” presented at the Arkansas College
       Teachers of Economics and Business annual meeting, September 28, 2001, Little Rock,
       Arkansas.

“Interest Capitalization: An Exercise in Inconsistency,” presented at Southwestern American
       Accounting Association 2001 Meeting, New Orleans.

“Three Fiscal Crises: An Exercise in Comparison and Critical Analysis,” Case and Instructor's Manual
      presented at Southwest Case Research Association 2001 meeting, New Orleans.

“A Comparison of FASB and GASB Approaches to Interest Capitalization,” with Tina Quinn, presented
     at December 2000 American Academy of Accounting & Finance meeting, New Orleans and
     included in proceedings.

“Exploring the Legitimation Theme in the Origin of Modern Not for Profits in France and Japan,”
      presented at the 29th Annual ARNOVA (Association for Research on Nonprofit Organizations
      and Voluntary Action), November 2000.

“Instructional Resources on International Accounting Issues from Existing Research for Use in
       Government & Nonprofit Courses,” presented at the Research Forum of the International
       Accounting Section of the American Accounting Association Mid-Year Meeting 2000, held
       January 9-10, 2000 in Tampa, Florida.

“Systems of Accountability in Nonprofit Organizations,” Research Abstracts of Nonprofit and
      Nongovernmental Organizations, Voluntary Action, Philanthropy, and Civil Society from the
      28th Annual Conference, Arlington, VA, November 1999.
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“Instructional Resources on International Accounting Issues in GNP Courses,” Proceedings of
       Midsouth Association of Business Disciplines, Jackson, MS, October 4, 1999.

“Stewardship and Accountability Measures for Nonprofits, Businesses & Government,” Collaboration
      & Competition Among Nonprofits, Business, and Government, Independent Sector's Working
      Papers of Spring Research Forum 1999, March 25-26, pp. 342-353.

“Update on Job Opportunities in Accounting,” Mid-American Business Education Conference, February
      26, 1999, Arkansas State University.

“Gender Bias in Accounting Salary Distributions,” ASU Women's Conference, February 24, 1999,
Arkansas State University.

“A Comparative Ratio Analysis Case in Governmental Accounting,” Proceedings of the American
Society of Business and Social Sciences Meeting, February 20, 1999.

“Governmental Accounting Financial Analysis Case,” Southwestern Case Research Association, March
     1998.

“A Comparison of Nonprofit Organizations in the US, France, and UK,” Proceedings of the American
     Society of Business and Social Sciences Meeting, February 1998.

“Global Perspectives on Nonprofit Organizations,” Collected Papers of the American Accounting
      Association Southwest Region Meeting, conference held March 12-15, 1997, pp. 82-89.

“Business Opportunities in Tax-Exempt Organizations,” Mid-America Business Education Conference,
      February 21, 1997, Arkansas State University.

“Nonprofit Organizational Status: Issues & Resources,” Proceedings of the 21st National Small
       Business Consulting Conference, February 1997, pp. 44-48.

“Journal Quality and the Reification Principle,” Collected Papers and Abstracts of the American
      Accounting Association Southwest Region Meeting 1996. March 1996, pp. 131-138.

“Targeting Integrative Thinking Processes: Sample Case and Implications for Assessment,” with
      Emelda Williams, Proceedings of the Thirteenth Annual Conference, Academic Chairpersons:
      Appproaches to Accountability, February 1996, 46:186-194.

“Journal Quality: A Critical Look,” Collected Papers and Abstracts of the Midsouth Institute of
      Accountants Meeting, Fall 1995.

“Secrecy vs. Disclosure: Institutional Roles of Accounting in Society,” Proceedings of the 1995
      Southwest Regional Meeting of the American Accounting Association, March 1995.

“Psychological Basis of Integrative Thinking,” presented with James P. Moore at Mid-America
      Education for Business and Marketing Conference, February 1995.

“Secrecy as Antithesis to the Decision Making Paradigm,” Collected Papers and Abstracts of the
      Midsouth Institute of Accountants Meeting Spring 1995. January 1995, pp. 35-42.

“Using Case Studies to Encourage Integrative Thinking,” Proceedings of the Southwestern Business
      Administration Teaching Conference, Vol. 3, March 1994, pp. 35-38.
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“Learning Theory Perspectives on Business Cases,” Proceedings of the Southwest Case Research
      Association Proceedings, Vol. 3, March 1994, pp. 6-14.

“Using Case Studies to Encourage Integrative Thinking,” Proceedings of the Southwestern Business
      Administration Teaching Conference, Vol. 3, March 1994, pp. 35-38.

“Learning Theory Perspectives on Business Cases,” Proceedings of the Southwest Case Research
      Association Proceedings, Vol. 3, March 1994, pp. 6-14.

“Using Case Studies to Encourage Integrative Thinking,” Proceedings of the Southwestern Business
      Administration Teaching Conference, Vol. 3, March 1994, pp. 35-38.

“Learning Theory Perspectives on Business Cases,” Proceedings of the Southwest Case Research
      Association Proceedings, Vol. 3, March 1994, pp. 6-14.

“The Role of Accounting in Financial Crisis,” Academy of Accounting Historians Forum, December 9,
      1994.

“The Concept of Narrative Thought: Implications for Accounting Education,” Proceedings of the
      American Accounting Association Southwestern Region, March 4-6, 1993, pp. 111-119.

“Update on Governmental Accounting and Auditing,” Northeast Arkansas Society of Certified Public
     Accountants, July 20, 1992.

“Narrative Based Teaching Materials in the Accounting Classroom,” Abstracted in Proceedings of the
      American Accounting Association Ohio Region 33rd Annual Meeting, May 1992.

“Neuropsychological Foundations for Holistic Education,” ASU College of Business Colloquium
      Series, December 4, 1991.

“Pension Accounting Issues: A Training Course,” Presented for Professionals of Frost & Company, May
      15, 1991, Little Rock, Arkansas.

“Abstract of Theoretical Perspectives on the Savings and Loan Crisis,” Abstracted in the Proceedings of
      the American Accounting Association Midwest Regional Meeting, April 18-29, 1991.

“Accounting Applications of CD-ROM and Other Optical Media,” Presentation to Wabash Valley
     Chapter of the National Accounting Association (Now Institute for Management Accountants),
     February 20, 1990, Terre Haute, Indiana.

“Optical Solutions for the 1990's,” Proceedings of the Association for Computer Educator’s Annual
      Meeting, September 1989, pp. 211-220.

“Covariance Structure Modeling as an Addition to Statistical Tools in Accounting Research,” Presented
      at the American Accounting Association Ohio Region Meeting, May 4, 1988, Cincinnati, Ohio.

“Employer Reporting of Defined Benefit Pension Information in State and Local Government Reports:
     A Comparison of Relevant Accounting Pronouncements,” Proceedings of the Southwestern
     Regional American Accounting Association, March 2-5, 1988.

“Path Models of Grade Performance and Attrition in Intermediate Accounting I: Males versus Females,”
      Proceedings of the Southwestern Regional American Accounting Association, March 11-14,
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             1987, pp. 54-61.


       “Withdrawal and Grade Performance Factors in Intermediate Accounting,” Abstracts of the 2nd Annual
             Conference on Black Student Retention, November 1986.

       “Pension Plan Curtailments and Settlements,” Presented to the West Memphis CPA Society, November
             12, 1985.

       “Visicalc Workshop,” ASU College of Business Research Forum, April 12, 1984.


       WORKS IN PROGRESS:

       “Enduring Themes from Arkansas Bond Defaults,” Submitted to ACOUNTING BUSINESS AND
               FINANCIAL HISTORY December 12, 2008. One positive, one negative review. Declined to
               publish. To be reworked for submission elsewhere.

       What’s the Bottom Line? A book on accounting theory with a focus on the inherent paradoxes and
               problems in accounting measurement.

       A paper on the inherent problems in inflation adjustments.


Service Activities:
       UNIVERSITY SERVICE :

       Current and Continuing ---

       President of the ASU Faculty Association & Chair of the Faculty Senate, Academic Years 2007-08 and
                 08-09; Served as President Elect 2006-07; Senator 2005-06.
       Wrote a white paper on Academic Themes which serve as basis for Taskforce which recommended the
                 university pursue Carnegie Recognition for Community Engagement as a strategic initiative;
                 became university initiative beginning Fall 2008.
       Shared Governance Oversight Committee
       Academic Governance Committee
       Institutional Governance Committee
       University Commencement Planning Committee
       Academic Budget Committee
       University Planning Committee
       Academic Affairs and Research Council
       University Safety Committee
       Centennial Celebration Committee
       Chair of Faculty Senate Finance Committee, Executive Committee, and Committee on Committees.

       Prior Years –

       Chaired University Wide Task Force on Background Checks 2007-08
       Task force to rewrite the university governance process
       University Promotion, Retention & Tenure Committee
       University Scholarship and Financial Aid Committee
       Co-chair of Chairs Forum
                                                        8
Career Services Advisory Council
College representative at Strong-Turner Days (Diversity Group)
University Hearing Committee various years
University Disabilities Committee
Human Relations Committee
Ad Hoc Committee to study privatization of College Book Store
Faculty Senate Status of the Profession Committee
Member of ASU Faculty/Staff Choir
Member of ASU Women's Club
Business, Industry & Government Career Fair Committee

COLLEGE:

Promotion Retention & Tenure Committee, including service as chair
Strategic Planning Mission Writing Committee
Graduate Committee
Faculty Development Committee
Accreditation Self-Study Committee
United Way Coordinator
Admissions and Credits Committee
Executive Committee
Planning Committee
College Distance Learning Committee
Faculty Awards Committee
Faculty Forum Director

DEPARTMENT:

Department Curriculum Committee, including service as chair
Textbook Selection Committee
Accreditation Committee
Search Committee, including service as chair
Department Planning Committee
Scholarship Committee
Promotion, Tenure & Retention Committee including service as chair

OTHER:

Reviewer for the Governmental Finance Officers’ Association Certificate of Achievement in Financial
        Reporting
Numerous Textbook Reviews
Discussant and reviewer for numerous national and regional accounting conferences
Presented Managerial Accounting Segment of Advanced Management Program sponsored by Center
     for Continuing Education, Fall 1994
Northeast Arkansas Society of Certified Public Accountants
Jonesboro Chamber of Commerce; Served over time on ASU Committee, Education Committee,
     Municipal Planning Committee, Government Liaison Committee, Streets & Highways Committee
     & Promotion Committee.
ASU MBA Association
Member of Arkansas Society of CPA's
Nominating Committee for Southwest American Accounting Association Meeting
Member of American Institute of Certified Public Accountants
Member of Southwest Case Research Association
                                                9
Member of North American Case Research Association
Member of Association for Governmental Accountants
Member of Association for Research on Nonprofit Organizations and Voluntary Action
Member of International Association for Third-Sector Research
Member of American Accounting Association
Member of Governmental/Nonprofit section of the American Accounting Association
Member of Curriculum section of the American Accounting Association
Member of Phi Kappa Phi
Member of Beta Gamma Sigma.
Membership Committee of Society for Accounting Historians
Reviewer for Accounting Historians Journal
Reviewer for Journal of Accounting & Finance Research
Reviewer for The Journal of Accounting Theory and Practice
Reviewer for Journal of Accounting and Finance Research
Review for Journal of Business Disciplines
Reviewer for Nonprofit and Voluntary Sector Quarterly
Proctor for live CPA Exams ; participant in question development initiative after the CPA exam became
      computerized -- numerous questions have been accepted




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