GORDON, Teresa P.Page 1

GORDON, Teresa P.Page 1

CURRICULUM VITAE

University of Idaho

NAME: Gordon, Teresa P.DATE: January27, 2007

RANK OR TITLE: Professor of Accounting

DEPARTMENT: Accounting

OFFICE LOCATION AND CAMPUS ZIP: Alb 118, 3161OFFICE PHONE: (208) 885-8960

FAX: (208) 885-6296

EMAIL:

WEB:

DATE OF FIRST EMPLOYMENT AT UI: Fall 1986

DATE OF TENURE: July 1, 1992

DATE OF PRESENT RANK OR TITLE: July 1, 2000

EDUCATIONBEYONDHIGH SCHOOL:

Degrees:

Ph.D., Business Administration, University of Houston, 1986. (Major: Managerial accounting, Minor: Organizational Behavior and Management)

M.B.A., 1981, HoustonBaptistUniversity

B.A., 1976, HoustonBaptistUniversity (summa cum laude) (Majors in accounting and business management)

1966-69, Ambassador College, Pasadena, California

Certificates and Licenses:

Certified Public Accountant, November 1976, Elijah Watt Sells honorable mention award, currently licensed in Idaho.

EXPERIENCE:

Teaching, Extension and Research Appointments:

Fall 1986-present, Professor, University of Idaho - Teaching graduate and undergraduate managerial and financial accounting courses (August 1986 to present), Acting Department Head (1992-93).

September 1982-August 1986, Assistant Professor, HoustonBaptistUniversity - Taught undergraduate and graduate level courses including intermediate, advanced, and cost accounting, accounting information systems, accounting research and auditing.

September 1984-May 1985, Graduate Teaching Fellow, University of Houston - Taught undergraduate intermediate accounting course.

Academic Administrative Appointments:

Acting Department Head, Accounting Department (1992-93). Involved in all phases of faculty performance evaluation, recruiting and retention. Duties involved coordination of Accounting Advisory Board and annual fund drive. Played major role in revising AACSB self-study report and responding to questions about program from visitation team.

Non-Academic Employment including Armed Forces:

Management consulting and public accounting - Conducted in-house continuing professional education programs in financial accounting for CPA firms. Conducted seminars on topics such as “The Unit Rate Payment System for Day Care,” “Managing Non-Profit Organizations,” and “Leadership in Business” for the State of Texas, Title XX Day Care Providers Assn., and other organizations. Worked with various clients in health care and nonprofit areas to establish good accounting practices and internal controls. Prepared individual, partnership and corporate tax returns. Book reviews (compensated). 1974-present.

Controller, Health International, Inc. - Organization provided accounting and management services for physicians and clinics. Conducted an extensive evaluation of software and hardware configurations to improve services provided to clients. Houston, Texas, March 1982-June 1982.

Controller, Texas Upsetting and Finishing, Inc. - Development stage manufacturing concern. Established entire accounting system including computerization, procedures manuals, forms. Involved reconstructing accounting records for first eight months of initial operations. Houston, Texas, November 1981-March 1982.

Director of Finance, Neighborhood Centers, Inc. - Financial and administrative reporting, planning and control for large nonprofit organization. Established effective system of responsibility accounting and reporting to satisfy conflicting requirements of management, regulatory bodies, and generally accepted accounting principles. Created computer model of complex funding environment for day care which improved forecasting and allowed for maximization of services at a minimum unit cost. Introduced other financial planning tools which resulted in improved budgeting. Commended for role in pilot/experimental projects undertaken in conjunction with the Texas Department of Human Resources and the United Way. Annual indirect cost proposal to federal government consistently described as excellent. Supervised and organized the accounting and personnel departments including writing policy and procedure manuals. Planned staffing to accommodate seasonal increase from 300 to 4000 employees. Negotiated insurance coverage, loans and lease agreements. (Houston, Texas, April 1977 to March 1982).

Staff accountant, Griese & Kares, CPAs - Set up accounting systems for small business clients such as physicians. Prepared individual, partnership and corporate income tax returns. Researched net operating loss regulations and originated workpaper used to compute client carryforwards and carrybacks. Some audit experience primarily with bank clients. (Houston, Texas, July 1976 to April 1977).

Controller, Hayes Tools, Inc. - supervised accounting department of medium size manufacturing company, participated in loan negotiations and produced financial statements for internal and external reporting. (Houston, Texas, January 1976 to July 1976).

Controller and corporate secretary, Peltron, Inc. for closely-held corporation in oilfield equipment and supply. Established accounting system which enabled firm to receive first unqualified audit. Managed clerical and communication services for sales staff. Handled correspondence in Spanish and English. (Houston, Texas, November 1973 to December 1975).

Public accounting, dba Windoms Business Service - bookkeeping, tax return preparation and other business services including photography for small business clients. (self-employed, Wheatland, Wyoming, July 1971 to October 1973).

Secretary/Bookkeeper, Electronic Modules, Inc. - set up document control system for engineering documents, established and maintained perpetual inventory system, handled job costing, bookkeeping and clerical functions for small manufacturing firm. (Pasadena, California, January 1970 to April 1971).

Accounting Clerk, AmbassadorCollege - part-time and summer employment in several positions (mostly clerical) ending with accounting clerk position in the controller’s office. Responsible for bank reconciliations, filing tax service supplements, typing, etc. (Pasadena, California, September 1966 to October 1969).

Ward Clerk, MethodistHospital - weekend and summer employment during high school. (Houston, Texas, September 1964 to August 1966).

Clerk typist, Houston Retailers Security Bulletin - summer employment filing and typing newsletters. (Houston, Texas, June to August 1964).

TEACHING ACCOMPLISHMENTS:

Students Advised:

Graduate:

Liping Zhao, Masters Thesis in Agricultural Economics

Wes Tucker, Doctor of Philosophy Dissertation (Higher Education Administration), “An Examination of Accounting Students’ Thinking Styles.” 1999.

Carol Rutberg, Master of Science Thesis (Child Development and Family Studies), “The Relationship among ChildCareCenter Workers’ Job Satisfaction, Environmental Quality, and Turnover.” 1993.

Materials Developed (other than published cases):

Accounting 301 Course Packet, Fall 1997, Spring 1998, Fall 1998, Spring 1999, Fall 1999, Spring 2000, Fall 2000, Spring 2001, Fall 2001, Spring 2002, Fall 2002, Spring 2003 -- includes outlines, examples and solutions 100% authored by Teresa Gordon (latest edition is 491 pages)

Readings for Acct 561 – Comparative Accounting Theory, Fall 1999, Fall 2000, Fall 2001, selected by Teresa Gordon.

Case Book and Readings for Accounting 486/586, Spring 1999, selected by Teresa Gordon (200 pages)

Accounting 301 Workbook, published by Kinkos, Spring 1990, Fall 1990 (151 pages).

Accounting 302 Workbook, published by Kinkos each semester from Fall 1987 through Fall 1994, course packet printed by UI Bookstore Fall 1993 through Fall 1996 (250+ pages).

Case Book for Accounting 520: Accounting for Managers and Investors, published by Kinkos, Fall 1987, Fall 1988 (250 pages).

Community Child Care, Inc. (A) - A Case in Financial Reporting, published by Kinkos, Fall 1988, Spring 1989 (43 pages). Used in Acct. 302: Financial Accounting and Reporting II.

Research Projects for Acct. 301 and 302: assignments that require students to research accounting topics in the authoritative literature. Revised each semester. Topics covered: lease classification, financial statement analysis (Acct 301, 302), earnings per share, land sales,(Acct 302).

Spreadsheet Assignments for Acct. 301 and 302: assignments that require students to use personal computers to develop skills to solve typical accounting problems. Revised each semester. Topics covered: lower of cost or market inventory, note and bond amortization schedules, lease amortization schedule, 1-person pension plan liability projections, earnings per share computations, financial ratios.

Spreadsheet Assignments for Acct. 385, 486, and 381, Lewiston Landscaping (cost behavior and regression analysis), Cherry Computers (budgeting and pro-forma income statements)

Non-credit Classes, Workshops, Seminars, Invited Lectures, etc.:

Strategic Performance Reporting Survey Results, invited presentation at NACUBO’s Higher Education Accounting Forum in Chicago, April 2004

The New CPA Exam, presentation at UI Beta Alpha Psi chapter meeting, Fall 2003 and Fall 2004

Performance Measurement for Colleges and Universities, 2-hour invited presentation at Government and Nonprofit Section workshop at American Accounting Association Western Regional Meeting, Las Vegas, May 4, 1989.

Performance Measurement for Colleges and Universities, 2-hour invited presentation at Government and Nonprofit Section workshop at American Accounting Association Southwest Regional Meeting, New Orleans, March 8, 1989.

Participation as Instructor in Professional Development Programs:

“Third Annual Summer Institute for School District Personnel,” University of Idaho, July 24-28, 1989 (6 hours). (Compensated)

Pakistan Forestry Program, sponsored by College of Forestry and College of Business and Economics under a federal grant, June 1989 (6 hours).

(Compensated).

Non-credit Classes, Workshops, Seminars, Invited Lectures, etc. (cont.):

Participation as Instructor in Professional Development Programs (cont.):

“Second Annual Summer Institute for School District Personnel,” University of Idaho, July 26-29, 1988 (8 hours). (Compensated)

“The Statement of Cash Flow: a Hands-on Workshop,” in-house presentation for Hayden, Ross & Co., CPAs, Moscow, Idaho, October 14, 1988 (4 hours). (Compensated)

“Fringe Benefits After the Tax Reform Act of 1986,” two hour presentation for the Idaho Association of School Business Officials, Moscow, Idaho, October 26, 1988.

“A Professional Development Program on Accounting and Auditing Issues,” in-house presentation for Hayden, Ross & Co., CPAs, Moscow, Idaho, October 26, 1987 and November 2, 1987 (4 hours each day). (Compensated)

“A Professional Development Program on Accounting and Auditing Issues: FASB Update,” presentation for the staff of Pannell, Kerr & Forster, CPAs, Spokane, Washington, December 16, 1986 (4 hours). (Compensated)

“Executive Management Institute on Financial Management,” four hour presentation for the United Way, Houston, Texas, November 1981.

“Coping with the New Unit Rate Payment System,” for Title XX Providers Association, Lakeway, Texas, 1981.

“Financial Management and Budgeting for Day Care Providers,” for Texas Department of Human Resources, Odessa, Texas, 1979.

“Day Care Administration Workshop,” Houston, Texas, December 12-13, 1978 (8 hours).

SCHOLARSHIP ACCOMPLISHMENTS:

Refereed/Adjudicated Publications:

Books:

Measuring the Performance of Nonprofit Organizations - The State of the Art, (with assistance of members of the Committee on Nonprofit Entities’ Performance Measures), published by the Government and Nonprofit Section of the American Accounting Association, 1989 (341 pages).

Book Chapters:

Saleha B. Khumawala, Teresa P. Gordon, and Brian C. Baumler, Case 97-04 “The Museum of Fine Arts: A case study on the implementation of the new nonprofit accounting standards,” in 1997 AICPA Professor/Practitioner Cases (New York: American Institute of Certified Public Accountants, 1998), pp. 1-33. Loose-leaf version distributed to the administrators of all accounting programs in the United States, to AICPA on-campus champions, and to participants at the AICPA Accounting Educators Conferences.

Journals (refereed and blind review):

Gordon, T. P., Greenlee, J., Fischer, M., Keating, E. An Investigation Of Fraud In Nonprofit Organizations: Occurrences And Deterrents. To appear in Nonprofit and Voluntary Sector Quarterly. (Accepted Nov. 2006)

Teresa P. Gordon and Mary Fischer. “Communicating Performance: The Extent and Effectiveness of Performance Reporting by U.S. Colleges and Universities. Journal of Public Budgeting, Accounting & Financial Management. (Accepted for publication 7-7-06).

Kennard Wing, Teresa Gordon, Mark Hager, Tom Pollak and Patrick Rooney, “Functional Expense Reporting for Nonprofits: The Profession’s Next Scandal?” The CPA JournalAugust 2006, Vol. 76, No. 8, pp. 14-18.

Journals (refereed and blind review)(cont.):

Teresa Gordon, Saleha Khumawala, Marla Kraut and Janet Meade, “Financial Accountability of Tax-Exempt Organizations: The Quality and Reliability of the Form 990 Data,” accepted for publication in theJournal of Governmental and Not for Profit Issues (JGNPI)

Saleha Khumawala, Linda Parsons, and Teresa Gordon, “Detecting Earnings Management In Not-For-Profit Entities: An Experiment,” Journal of Accounting, Auditing and Finance, Vol. 20, No. 3 (New Series), (Summer 2005), pp. 287-309.

Teresa P. Gordon and Marcia S. Niles, “Lucent Loses Its Luster: Accounting for Investments Turned Bad, Issues in Accounting Education, Vol. 20, No. 2, May 2005, pp. 183-193.

Elizabeth Keating, Janet Greenlee, Teresa P. Gordon, and Mary Fischer, “The Single Audit Act: How Compliant Are Nonprofit Organizations?” Journal of Public Budgeting, Accounting, & Financial Management, Vol. 17, No. 3 (Fall 2005).

Mary Fischer, Teresa P. Gordon, Janet Greenlee, and Elizabeth K. Keating. “Measuring Operations: An Analysis of the Financial Statements of U.S. PrivateColleges and Universities,”FinancialAccountability and Management, Vol. 20, No. 2, (May 2004), 0267-4424, pp. 125-151.

Teresa P. Gordon, Mary Fischer, David Malone and GregTower, “A Comparative Empirical Examination of Extent of Disclosure by Private versus PublicColleges and Universities in the United States,” Journal of Accounting and Public Policy, Vol. 21, No. 3, (Autumn 2002), pp. 235-275.

Gordon, Teresa P., Saleha B. Khumawala, and Linda M. Parsons, “Donor restricted contributions: The standard setters FASB and GASB versus the users,” Academy of Accounting and Financial Studies Journal, Vol. 6, No. 2 (2002), pp. 77-90.

Mary Fischer, Teresa Gordon, Marla Kraut, and David Malone, “Reporting Cash Flows: An Investigation of College and University Compliance with SFAS No. 117, Journal of Public Budgeting, Accounting & Financial Management, Vol. 14, No. 3 (2002), pp. 331-359.

Mary Fischer, Teresa P. Gordon and Marla Myers Kraut, “An Examination of Differences between Financial Information Provided in IRS Form 990 and Audited Financial Statement Data of U.S. Private Colleges and Universities,” Academy of Accounting and Financial Studies Journal, Vol. 6, No. 1, (2002) pp. 87-104. Paper received “honorable mention research award” at Fall 2001 meeting of the Allied Academies in Las Vegas.

Mary Fischer, Teresa Gordon, Marla Kraut and David Malone, “New Reporting Guidelines SFAS No. 124: Compliance by Private U.S. Colleges and Universities, Academy of Accounting and Financial Studies Journal, Vol. 4, No. 1, 2000, pp. 98-106. Received “distinguished research award” at Fall 2000 Meeting of the Allied Academies in Maui.

David Coy, Mary Fischer and Teresa Gordon, “Beyond Decision Usefulness: A Paradigm for College and University Annual Reports,” Critical Perspectives on Accounting, Vol. 12(1), 2001, pp. 1-34.

Teresa P. Gordon and Saleha B. Khumawala, “The Demand for Nonprofit Financial Statements: A Model of Individual Giving,” Journal of Accounting Literature, Vol. 18, 1999, pp. 31-56.

Teresa P. Gordon, Janet S. Greenlee, and Denise Nitterhouse, Tax-exempt Organization Financial Data: Availability and Limitations, Accounting Horizons, Vol. 13, No. 2, June 1999, pp. 113-128.

Journals (refereed and blind review)(cont.):

Janet S. Greenlee and Teresa P. Gordon, “The Impact of Professional Solicitors on Fund-Raising in Charitable Organizations,” Nonprofit and Voluntary Sector Quarterly (September 1998) Vol. 27, No. 3, pp. 277-299. A synopsis of our findings was published in “Salary vs. Commissions: New study examines fundraising costs,” by Paul Clolery, Nonprofit Times, March 1998, Vol. 12, No. 4, p. 39.

Teresa P. Gordon, John S. Morris, and Byron J. Dangerfield, “Top-Down or Bottom-up: Which Is The Best Approach to Forecasting?” Journal of Business Forecasting: Methods & Systems (Fall 1997) Vol. 16, No. 3, pp. 13-16.

Saleha B. Khumawala and Teresa P. Gordon (lead author), “Bridging the Credibility of GAAP: Individual Donors and the New Accounting Standards for Nonprofit Organizations,” Accounting Horizons (September 1997) Vol. 11, No. 3, pp. 45-68. The paper received “Citation of Excellence – Highest Quality Rating” from Anbar Electronic Intelligence for “outstanding contribution to the literature and body of knowledge.”

Teresa P. Gordon, “Problems of Practice Revisited: Another Financial Accounting Research Project,” Accounting Educators’ Journal (1996) Vol. 7, No. 2, pp. 106-121.

Marla Myers, Teresa P. Gordon, Melvin Jolly and Richard Nelson, “Advanced Nuclear Fuels,” (case with teaching notes), Journal of the International Academy for Case Studies, Vol. 2, No. 1 (Fall 1995), pp. 113-126.

Teresa P. Gordon, “Problems of Practice: Using Research Projects in Financial Accounting Courses,” Accounting Educators Journal (1995) Vol. 7, No. 2, pp. 119-146.

Janice Fletcher, Teresa Gordon, Thomas Nunamaker, and Sherrill Richarz, “Asymmetrical Information in the Provision of Human Services: An Empirical Investigation of Contract Failure Theory,” International Journal of Public Administration (1995) Volume 18, No. 5, pp. 813-831.

Mario G. Reyes and Teresa P. Gordon, “EcoTek, Inc.,” (case with teaching notes) Journal of Accounting Case Research, Vol. 2, No. 2 (Summer 1994), pp. 1-10.

Janice Fletcher, Teresa P. Gordon, Thomas Nunamaker, and Sherrill Richarz, “Competing for Tots: Operating Objectives of For-Profit and Not-for-Profit Child Care Centers in the Pacific Northwest,” Voluntas Vol. 5 (1), April 1994, pp. 59-85.

Teresa P. Gordon, Mario G. Reyes, and Jerry L. Wegman, “In-Substance Debt Defeasance: Faded Fad or Latent Threat?” Journal of Business and Management, Vol. 1, No. 1, Fall 1993, pp. 60-80.

Teresa P. Gordon, “Community Child Care, Inc.” (case with teaching notes), Journal of Accounting Case Research, Vol. 1., No. 3, Fall 1993, pp. 24-40.

Mary L. Fischer and Teresa P. Gordon, “Toward Better Annual Reports for Colleges and Universities,” Government Accountants Journal, Summer 1991, pp. 35-44.

Teresa P. Gordon, “Incrementalism in Public Budgeting: Concepts, Explanations, and Empirical Evidence,” Research in Government and Nonprofit Accounting, Vol. 5 (1990), pp. 145-213.

Teresa P. Gordon and Robert E. Seiler, “Resource Allocation -- The United Way,” Financial Accountability and Management, Spring, 1988, pp. 69-76.

Other Journals (editorially reviewed):

Teresa Gordon, Roger Patterson, and Jennifer Taylor, “Peak Performance,” NACUBO Business Officer, Vol. 38, No. 10, April 2005, pp. 38-45.

Mary Fischer, Teresa P. Gordon, Elizabeth Keating and Janet Greenlee, “When Operating Measures Don’t Add Up,” NACUBO Business Officer, Vol. 37, No. 7, January 2004, pp. 33-36.

Mary Fischer and Teresa P. Gordon, “Inching Toward an Operating Measure,” NACUBO Business Officer, Vol. 36, No. 2, August 2002, pp. 39-43.

Larry Goldstein, Mary Fischer and Teresa P. Gordon, “The Facts Behind the Fuss About Financial Statements,” NACUBO Business Officer, Vol. 36, No. 2, August 2002, p. 33.

Teresa P. Gordon and Mary Fischer, “Reporting Performance: Using Financial and Nonfinancial Data,” NACUBO Business Officer, Vol. 24, No 1, July 1990, pp. 28-31.

Teresa P. Gordon, Mary Alice Seville and Lucy Skjelstad, “Measuring Service Efforts and Accomplishments of Museums,” Philanthropy Monthly, January/February 1993, p. 27-36.

Teresa P. Gordon, “Financial Reports Every Director Needs,” Child Care Information Exchange, January 1985, pp. 23-26.

Teresa P. Gordon, “When You Think You Need an Audit - Points to Consider,”Child Care Information Exchange, October 1984, pp. 22-24.

Other Publications:

Teresa P. Gordon and Marcia S. Niles, “Getting the Most from Your Audit,” Enterprise (Spring 2002), pp. 12-13.