Charlene Spoede Budd Page 1 of 6 Charlene Spoede Budd, PhD, CPA, CMA, CFM, PMP Hankamer School of Business Baylor University P. O. Box 98002 Waco, TX 76798-8002 (254) 710-4763 FAX (254) 710-1066 E-mail: Charlene_Spoede@baylor.edu Present Professor Emeritus, Accounting Department, Baylor University; Previous Positions Emerson O. Henke Chair in Accounting Co-owner, U/S Management Systems (consulting firm) Family Husband, Charles (Chuck) Budd, Information Technology and Project Management Professional Educational Background and Experience Degrees PhD (Business Admin.) The University of Texas-Austin, December 1982; Major field: Accounting; Minor fields: Finance & Economics MBA Baylor University, December 1973 BBA (Accounting) Baylor University, Summa Cum Laude, May 1972 AA (Business) McLennan Community College, 1970 Certifications TOC-ICO Certified in all six fields Theory of Constraints International Certification Organization, 2003 (number 71) Operations; Distribution; Strategy; Finance and Measures; Thinking Process; Project Management Project Management Professional Project Management Institute, 1999 (number 14965) Certified in Financial Management Institute of Management Accountants, 1997 Certified Management Institute of Management Accountants, 1992 Accountant (Certificate Number 11246) Certified Associate Avraham Y. Goldratt Institute (1989) Certified Public Accountant State of Texas, 1974 (Certificate Number 13589) Teaching Experience Baylor University, Professor 1991 to 2005 Monterrey Tech, Monterrey, Mexico, Visiting Professor March 1998 Monterrey Tech, Monterrey, Mexico, Visiting Professor March 1995 Baylor University, Associate Professor 1983 to 1991 Hankamer in London faculty Summer 1984 Washington University, St. Louis, Visiting Assistant Professor 1983 Baylor University, Assistant Professor 1979 to 1982 PhD Program, The University of Texas 1976 to 1979 Baylor University, Instructor 1973 to 1976 Courses recently taught: MBA Financial and Managerial Accounting; Graduate Project Management; EMBA Management Accounting Charlene Spoede Budd Page 2 of 6 Theory of Constraints (TOC) Experience Member, JEMBA, 1997 to 2002 (developed accounting material and integrated accounting into other functional areas) Certified Project Management Instructor, 1997 (A. Y. Goldratt Institute) Certified Management Skills Workshop Tutor, 1995 (A. Y. Goldratt Institute) Certified Jonah Instructor, 1991 (A. Y. Goldratt Institute) Jonah Training Seminar, May 1989 Note: All publications are either exclusively TOC or deal with TOC in depth. All consulting engagements except one have been TOC management consulting assignments. Other Experience Chair, Doctoral Dissertation Committee, Michel Whittenberg, 2003-2004. “Decision Usefulness Of Management Accounting Information Systems In Constraints Based Manufacturing Operations,” Nova Southeastern University, degree conferred in 2004. Member of Baylor MBA Curriculum Revision and Strategy Development Projects Chair of the Baylor Faculty/Staff Sesquicentennial Campaign Committee, raising about $380,000 from faculty and staff during the 1994 calendar year. Established The Center for Manufacturing Excellence, Baylor University: Sponsored and personally delivered over 50 “Activity-Based Cost Accounting/Activity-Based Management” eight-hour workshops throughout the United States during the past four years. Other workshops include “Measurements that Matter: Designing Effective Internal Reporting Systems” (delivered about 12 times in various cities in the United States) and “The Year 2000 Time Bomb: Implications Today for Finance and Corporate Executives” (Dallas, Chicago, Cincinnati, and Atlanta).. Private Consulting Practice (Clients include Manuel Solis & Associates, Houston, TX, Microflex Division of 3M, Austin, TX, Atlantic Marine, Inc., Mobile, AL and Jacksonville, FL, National Instruments, Austin, TX, Thomson Consumer Electronics, Indianapolis, IN, VTEL, Austin, TX, GE Capital, Stanford, CT, Microsoft Consulting, Dallas/Houston, Texas, Trumpf, Inc., Farmington, CT; Olson Metal Products, Seguin, TX; Kent Moore Cabinets, Bryan, TX; Arvin Industries, Columbus, Indiana; Koch Industries, Wichita, Kansas.) (I usually have only one or two clients at a time.) Expert witness for Dalen Products, Inc. versus U. S. Home & Garden, Inc. (engaged by Winston & Strawn, Chicago) in a cost/price suit, 1998. Expert witness for American Rockwool, Inc., the plaintiff in a predatory pricing suit against USG Interiors, Inc. , 1992. University Administration, 1985 to 1988 (Half-time assignment included complete responsibility for implementing a new faculty evaluation system, including hiring personnel, establishing procedures, purchasing equipment, and having software written. The student evaluation portion of our work, which has not been changed significantly, is still being used.) Professional Memberships American Institute of Certified Public Accountants Beta Alpha Psi Financial Executives Institute Beta Gamma Sigma American Accounting Association Institute of Management Accountants Texas and Central Texas Society of CPAs Project Management Institute Research Projects , Special Grants and Post-Doctoral Study University Research Grant, 1985-1986 Trueblood Seminar for Professors, 1986 Charlene Spoede Budd Page 3 of 6 Awards Certificate of Appreciation from The American Institute of Certified Public Accountants (AICPA) “for significant contributions to the AICPA and the accounting profession through outstanding work on and commitment to the development of simulations for the uniform CPA examination. Awarded in December 2002 and December 30, 2003 by Craig N. Mills, Executive Director, Examinations, AICPA. Certificate of Merit, 2002, for outstanding character and excellence in contributing to the literature for the advancement of management accounting, Institute of Management Accounting (for “Policing, Firefighting, or Managing? Why Multi-Project Management is an Essential Skill article in Strategic Finance) Certificate of Merit, 1992-1993, for outstanding character and excellence in contributing to the literature for the advancement of management accounting, Institute of Management Accounting (for "Using Activity Analysis to Locate Profitability Drivers” in Strategic Finance) Certificate of Merit, 1991-1992, for outstanding character and excellence in contributing to the literature for the advancement of management accounting, Institute of Management Accounting (for "SOUP [System Of Utter Practicality] Accounting: A Case Study" article in Strategic Finance) Outstanding Tenured Teacher, Baylor University, 1990-1991 Ben Williams Faculty Fellowship for Graduate Studies, Baylor University, 1976-1979 Doctoral Consortium Fellow, American Association Doctoral Consortium, Dillon, Colorado, August 1978 Most Popular Professor, School of Business, Baylor University, 1975-1976 Graduate Fellowship, Educational Foundation of the Texas Society of Certified Public Accountants, Inc., 1972-1973 Baylor University Accounting Excellence Award Recipient, 1971-1972, Educational Foundation of the Texas Society of Certified Public Accountants, Inc. Research and Publications Books Dynamic Macro-Management Accounting, manuscript in process, co-authored with Charles Budd, under contract with Bureau of National Affairs, Washington, D.C. (scheduled for completion in 2005) A Practical Guide to Earned Value Management (308 pages), co-authored with Charles Budd, Management Concepts, Inc., 2005. Fundamental Financial and Managerial Accounting, tri-authored with Kermit Larson (UT Austin) and Paul Miller (Univ. of Colorado), Irwin Publishing Company, 1994. Cost Accounting: Managerial Use of Accounting Data, co-authored with Emerson Henke, PWS-Kent Publishing Company, 1991. Financial Accounting Standards Practice Update, co-authored with Lane Collins, McGraw- Hill, 1983-1986. Articles “Tying the Pieces Together: A Synchronized Systems Approach to Marketing Projects,” working paper co-authored with Marjorie Cooper, submitted May 2005 to Industrial Marketing Management for their special issue on projects, now being revised for resubmission.. “A Project Management Approach to Increasing Agency Margins,” co-authored with Marjorie Cooper (Marketing Professor), forthcoming in Journal of Promotion Management, forthcoming, December, 2005. Charlene Spoede Budd Page 4 of 6 Articles (continued) “Improving On-Time Service Delivery: The Case of Project as Product,” co-authored with Marjorie Cooper, Human Systems Management Journal, 24(1), 2005, pages 67-81. “Planning a Project: Six Steps to Success,” Today’s CPA, January/February 2003, pages 20-23 (Reprinted in the Louisiana CPA Journal). “Policing, Firefighting, or Managing? Why Multi-Project Management is an Essential Skill,” co-authored with Dee Jacob (Partner, AY Goldratt Institute), Strategic Finance, December 2002, pages 31-35. (Awarded a Certificate of Merit.) “An Anatomy of Dysfunctional Performance Evaluation Metrics,” 2002, Working Paper in revision. “Project Scheduling and Completion: A Comparison of Critical Path and Critical Chain,” 2002. Working Paper co-authored with Marjorie Cooper (currently under review). “Hyperdriving Implementations: Compressing the Time From Strategy to Reality A Statistical Comparison of Traditional Project Management Scheduling and Critical Chain Project Scheduling for Multiple Advertising Campaigns,” 2000, Working Paper co-authored with Marjorie Cooper (currently under review). “Exploring the Faulty Assumptions that Fuel Cross-Functional Conflict Among Marketing, Operations, and Accounting: An Experiential Exercise," co-authored with Marjorie Cooper and James Holt, presented at the American Marketing Association's Summer Educators' Conference, Summer 2001. “Work Flow Case: Linking Marketing, Production, and Accounting in an Experiential Exercise,” co-authored with Marjorie Cooper and James Holt, Management Accounting Conference, January 18-20, 2001, Savannah, Georgia. (The case, an instructor’s guide, and separate files of required materials were published on the conference compact disk and published online in Cases from Management Accounting Practice, www.imanet.org/content/Interest_Groups/Academic/Volume16.pdf .) “Accounting and the Theory of Constraints,” 39th International Conference Proceedings, 1996 APICS International Conference & Exhibition, pages 45-50. “International Case Study: Cemex, S. A. de C.V. and Subsidiaries,” International Conference Proceedings, FCIB-NACM Corporation, New York, NY, pages 1-143, co- authored with Aldo Torros Salinas, Contador Publico, Professor, Instituto Tecnologico Y de Estudio Superiores de Monterry, Monterrey N.L. Mexico. "Using Activity Analysis to Locate Profitability Drivers," tri-authored with Emerson Henke and Mike Umble, Management Accounting., May 1994 , pages 43-48 (awarded a Certificate of Merit). "SOUP (System Of Utter Practicality) Accounting: A Case Study," co-authored with Ronald B. Clements, Controller, The Trane Company, Management Accounting, June 1992, pages 46-52 (awarded a Certificate of Merit). "The Theory of Constraints: Systematic Problem-Solving Yields Enhanced Service," co- authored with Marjorie Cooper, The Counselor, April 1992, pages 125-128. "Making Sense of Management's Alphabet Soup," co-authored with Mike Umble, Baylor Business Review, Fall 1991. "Teaching Executives to Develop Their Thought Processes," co-authored with Mike Umble, Discover, August, 1991. "Applying the Theory of Constraints to Production Lines With Setup," tri-authored with Van Gray and Mike Umble, Proceedings of the Southern Management Association Conference, 1991. "Decision Making in an Activity-Based Accounting Environment," co-authored with Mike Umble, Proceedings of the Annual Decision Sciences Institute Conference, 1991. "A Throughput Approach to Cost Accounting," co-authored with Emerson Henke, Working Paper, January 1991. Charlene Spoede Budd Page 5 of 6 Articles (continued) "Solution to the Cost Accounting Dilemma: A Focus on Development of the Thinking Process, PWS Kent Publishing Company News Journal, Spring 1991. "Production Line Productivity: An Application of the Theory of Constraints' Buffer Management Concept," tri-authored with Van Gray and Mike Umble, Proceedings of the Annual Decision Sciences Institute Conference, 1991. Workshops and Presentations “Comparing Critical Path and Critical Chain Methodologies Using Simulations,” co- authored with Charles Budd and Marjorie Cooper, at a ProChain Multi-Project Management Conference in Orlando, November 9-10, 2004. “Project Management Scheduling and Control, ” VHA, Inc., 8-hour workshop in various locations, 2004. “Effective Controllership Skills,” January 14, 2004, 8-hour panel discussions with Gary Cokins, SAS; Ronald Fory, Merrill Lynch; Tom Pryor, Integrated Cost Management Systems, Inc.; Bruce Wright, B. Wright & Associates and Total Systems, Inc.; sponsored by Accounting Professional Education Network (ACPEN) and broadcast (via satellite) to 26 states and on the internet. “Earned Value and Beyond,” Project Management Institute Professional Development Day, Austin, TX, October 13, 2003. “Earned Value: The Good, The Bad, and The Ugly,” PMI North American Congress, Baltimore, Maryland, September 21-23, 2003. “An Analysis of Project Management Earned Value Coping Mechanisms,” APICS Conference, Nashville, Tennessee, presented October 26, 2002. “Project Management for Dummies,” Central Texas Chapter of the Institute of Management Accountants, Waco, Texas, May 23, 2002. “Project Management Problems,” ITEC Conference, April 17, 2002, Dallas, Texas “Earned Value and Beyond: Management Accounting for Projects,” January 2002 Management Accounting Section (MAS) of the American Accounting Association (AAA),published, in full, in the Conference Proceedings “Introduction to Project Management Scheduling and Control,” Baylor University, Dec, 7, 2001. “Critical Chain Earned Value,” Education & Research Foundation, APICS Conference, San Antonio, October 27, 2001. “Project Management Problems and Practical Solutions,” Texas Instruments PM Symposium, October 8, 2001, Dallas, Texas. “Speeding Process Flows in a Service Environment,” Manuel Solis & Associates law firm, August 23-24, 2001, Houston, Texas. “The Year 2000 Time Bomb: Implications Today for Finance and Corporate Executives,” (8 hours), various national locations (July 1998) “Measurements that Matter: designing Effective Internal Reporting Systems,” (8 hours), various national locations (January 1997; October-November 1997) “Throughput Accounting,” (8 hours), Iowa Quality Council, Ames, Iowa, November 15, 1996. “Accounting and the Theory of Constraints,” (3 hours), invited paper, National American Production and Inventory Control Society, New Orleans, LA, October 14, 1996 “Global Strategy and Decisions,” (3 hours), The Global Management Program at Georgetown University, Washington, D. C., July 21-25, 1996, Co-sponsored by the Center for International Business Education and Research (CIBER), School of Business, Georgetown University and FCIB-NACM Corporation. “An Introduction to TOC and Facilitation of the Construction of a Complete Analysis,” (one full day, two half days), Materials Managers Conference, Thomson Consumer Electronics, Scottsdale, AR, July 12-14, 1996 Charlene Spoede Budd Page 6 of 6 Workshops and Presentations (continued) “TOC (Theory of Constraints) and Accounting,” (8-hour workshop) sponsored by the Ft. Worth American Production and Inventory Control Society, Ft. Worth, TX, May 10, 1996. “High School Students: Dealing Appropriately with Half-Baked Solutions,” (8 hours), Accounting Careers Seminar conducted through the Region 12 Education Service and sponsored by the Texas Society of CPAs, Waco, Texas, April 22, 1996. “International Case Study: Cemex, S. A. de C.V. and Subsidiaries,” (3 hours), International Conference, FCIB-NACM Corporation, New York, NY, April 17, 1996, presented with Aldo Torros Salinas, Contador Publico, Professor, Instituto Tecnologico Y de Estudio Superiores de Monterrey, Monterrey N.L. Mexico. “An Introduction to the Theory of Constraints and Its Implications for Accounting,” (4 hour workshop), Sponsored by the Texas/Louisiana Region of the Institute of Management Accountants, April 19, 1996.
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