Education:

• Ph.D. - Drexel University, 1988

Teaching Interests:

• Strategic Cost Management
• Control Systems
• Entrepreneurship
• Venture Capital

Research Interests:

Honors and Activities:

• Scholar in Residence and Advisor to the Delaware Innovation Fund
• Affiliated faculty member of the University’s Center for Composite Materials and the Delaware Biotechnology Institute
• Managing Director of the Lerner Venture Group
• Developed the Profit CueÒ cost modeling methodology
• Officer and Director of the Blue & Gold Club, Inc.
• Director of the Delaware Innovation Fund, Inc
• Founder and co-director of the UD Business Plan Competition

Recent Publications:

• “The Relevance of Activity-Based Management Support for Composite Structures Design,” Advances in Management Accounting, vol. 7 (1999): 1-24. (with D. Wright and V. Karbhari)
• “Hybrid Methodology for Quantifying the Cost and Productivity of Manufacturing Scenarios for the Automated Fiber Placement of Aircraft Skins,” SAMPE Technical Conference, vol. 43 no. 1 (June 1998): 44-55. (with K. Steiner and M. Lamontia)
• “From Balance Sheet to Income Statement: A Study of a Transition in Accounting Thought in the U.S., 1926-1936,”  Accounting, Auditing, & Accountability, vol. 10 no.2 (1997): 198-211. (with D. Buckmaster).
• “Organizational Influence in a Model of the Moral Decision Process of Accountants,” Journal of Business Ethics, 14 (1995): 417-431. (with K. Hiltebeitel).
• "Eliminating Unnecessary Activities," NAPM Insights,(December 1994): 8-9 (with M. Pohlen).
• "Assessing the Relevance of Cost Information for Product Design," Challenging the Status Quo in Design, Society of Plastics Engineers: Chicago, Ill., (March 1994):151-156. (with D. L. Wright)
• "An Evaluation of the Reliability of Alternative Survey Media," Journal of Applied Business Research, vol. 10, no. 1 (Winter 1994): 86-91. (with M.A. Atkinson)
• "The Association  Between  Executive Succession and Discretionary Accounting Changes: Earnings Management  or Different Perspectives?" Journal of Business,  Finance, and Accounting, vol. 20(5) (September 1993): 653-672. (with  R. LaSalle and R. Jain)
• "A Comment on A Multidimensional Analysis of Selected Ethical Issues in Accounting," The Accounting Review, vol. 68, no. 2 (April 1993): 411-416. (with L. Ponemon)
• "Activity Networks for the Support of Concurrent Engineering of Resin Transfer Molding," Society of Plastics Engineers ANTEC, vol. 3 (May 1993): 3256-3260. (with D. Wright and V. Karbhari).
• "Cost Information Barriers and Composite Materials," International Journal of Materials and Product Technology, vol. 7 no. 3 (1992): 215-231. (with V. Karbhari) 
• "Activity-Based Cost and Management in Composite Materials Product Realization," International Journal of Materials and Product Technology, vol. 7  no. 3 (1992): 232-244. (with V. Karbhari)
• "Strategies for Delivering Cost-Competitive Composite Products," Advanced Composites: Design, Materials and Processing Technologies, ASM International, Materials Park, OH, (November 1992): 143-150.(with V. Karbhari)
• "An Alternative Formulation for  Activity  Based Cost  Functions,"  Advances in Management Accounting, vol. 1 (1992): 141-150. (with  K. Poston)
• "Initial Evidence on the Impact  of  Ethics Integration  in  Accounting  Education," Issues in Accounting Education, vol. 6 no. 2 (Fall 1991): 262-275. (with  K. Hiltebeitel)
• "An Assessment of  Ethics  Instruction  in Accounting  Education,"  Journal  of Business Ethics, vol. 11 (1992): 37-46. (with  K.  Hiltebeitel)
• "Decision Makers' Ability to Identify  Unusual  Costs  and Implications for Alternative Estimation  Procedures."  Journal of Applied Business Research, vol. 7 no. 4 (Fall 1991): 36-41. (with  M. Atkinson)        
• "Student  Attitude  Shifts Attributable to Accounting Microcomputer Projects," Kent/Bentley Journal  of Accounting and Computers, vol. 6 no. 1 (Fall  1990): 56‑64. (with  K.  Hiltebeitel  and W. Harmon)  
• "The  Effect  of  Mandatory  Microcomputer    Policy   on   Students'   Attitudes   Regarding  Microcomputer  Use," Accounting Systems Journal, vol. 1  no.  2. (Fall 1990): 188‑207. (with  W.  Harmon  and K.  Hiltebeitel)
• "The IPM Model of  Computer  Virus  Management," Computers and Security, vol. 9 no.5 (August 1990): 411‑418. (with  C.  White)
• "Cost Accounting" in Marks Standard Handbook for Mechanical Engineers, Eleventh edition, Eugene Avallone and Theodore Burmeister, eds. McGraw-Hill Book Company: New York.(forthcoming).
• “Process and Cost Modelling of the Metal Foam Technology Based on Computer-Aided Simulations,” Technical Report, Fraunhofer USA, March 1998.  (with M. Schimmelpfennig and H. Eifert)
• "Cost Accounting" in Marks Standard Handbook for Mechanical Engineers, Tenth edition, Eugene Avallone and Theodore Burmeister, eds. McGraw-Hill Book Company: New York.1996.
• "On the Coefficient of Reliability in Studies of Ethical Behavior of CPAs", ABO Reporter, vol. 9 no. 1, Winter 1993, p. 8.
• "Cost Information Barriers in Composite Materials." CCM Technical Report, No. 92-05, 1992. (with V. Karbhari)
• "Activity-Based Cost and Management in Composite Materials Product Realization", CCM Technical Report, No. 92-15, 1992. (with V. Karbhari)
• "A  Statistically  Based  Decision Support System  for  Electric Utility Revenue Protection," Technical report, Electric Power Partners, 1992.
• Review of Cushing, B. E. and M. B. Romney, Accounting  Information Systems, 5 ed., Issues in Accounting Education, pp. 142‑143,vol. 6, no. 1, Spring 1991.
• "Ethics  Education  in  the   Accounting Curriculum:  How  Practicing Accountants Can Help," Journal of Commerce and Finance, vol. VIII (Fall 1991): 15-18. (with   K.  Hiltebeitel) 
• "The Risk Properties of Analytical Procedures That Use Orthogonal Polynomial Regressions", Doctoral dissertation, Drexel University, 1988.