Charlene Spoede Budd_ PhD_ CPA_ CMA_ CFM ... - Baylor University by jianglifang

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									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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