HAROLD MYERS SOLLENBERGER
University:Homes:
Department of Accounting Information Systems4105 Naubinway Road
The Eli Broad Graduate School of Management Okemos, MI 48864
The Eli Broad College of BusinessPhone: 517-3491862
MichiganStateUniversity
East Lansing, MI 48824 1461 Oconee Heights Road
Greensboro, GA 30642
UniversityPhone:517-432-2914Phone:706-454-1418
Fax:517-432-1101
E-mail:orn:November 15, 1941
Spouse:Lois M. Sollenberger
Personal Website:SollenbergerAssociates.comChildren:Kristin (Daniel) and Alan (Stacy)
Business E-mail:oth married, with children
ACADEMIC CAREER
MichiganStateUniversity
MichiganStateUniversity – Dubai: Interim Executive Director: 2010
Department of Accounting and Information Systems: 2001-2009
Department of Accounting – 1981-2001
Department of Accounting and Financial Administration: 1967-1981
Professor Emeritus, 2009 to present
Director, Program in Professional Accounting: 1992-1995
Department Chairperson: 19761983
Professor: 1976-2009
Associate Professor: 19701976
Assistant Professor: 19671970
HonorsCollege Advisor: 1972-1977, 1984-1993, and 2001-2009
Masters of Business Administration Programs
Associate Dean: 1995-1999; Acting Associate Dean: 1994-1995
Executive MBA Program (formerly the Advanced Management Program)
Faculty Coordinator: 1979-1995
Teaching faculty member: 1973-2005
University of Southern California
Visiting Associate Professor of Accounting: 19711972
StateUniversity of New York at Buffalo
Visiting Professor of Accounting, MBA Program, DalianUniversity of Technology, People’s Republic of China: 1989
EDUCATION AND PROFESSIONAL CERTIFICATION
Doctor of Business Administration1967IndianaUniversity
Master of Business Administration1964IndianaUniversity
Bachelor of Science1962ShippensburgUniversity (PA)
Certified Public Accountant1968State of Indiana: No. 28886/10
PUBLICATIONS
Books, Chapters, andResearchMonographs
Financial Planning for Credit Unions, 5th Edition, with Kurt Schneckenburger and Dr. Ronald L. Olson, Columbia, MD: Olson Research Associates, Inc., 2010
Financially “High Performing” Credit Unions: Evaluating Performance within a Strategic Financial Vision, Filene Research Institute, Madison, WI, 2008 and Financially “High Performing” Credit Unions: Evaluating Performance within a Strategic Financial Vision – Research Methods and Results, Filene Research Institute, Madison, WI, 2008
Managerial Accounting: Manufacturing and Service Applications, 4th Edition, with Dr. Arnold Schneider, Cincinnati, OH: Thompson Corporation, 2006, plus Solutions Manual
Financial Planning for Credit Unions, 4th Edition, with Kurt Schneckenburger and Dr. Ronald L. Olson, Columbia, MD: Olson Research Associates, Inc., 2006 and revised 2007
Managerial Accounting: Manufacturing and Service Applications, 3rd Edition, with Dr. Arnold Schneider, Cincinnati, OH: Thompson Learning, 2004, plus Solutions Manual
Managerial Accounting: Manufacturing and Service Applications, 2nd Edition, with Dr. Arnold Schneider, Cincinnati, OH: Dame/Thompson Learning, 2002, plus Solutions Manual
Financial Planning for Credit Unions, 3rd Edition, with Dr. Ronald L. Olson and Kurt Schneckenburger, Columbia, MD: Olson Research Associates, Inc., 2001
Managerial Accounting: Manufacturing and Service Applications, with Dr. Arnold Schneider, Cincinnati, OH: Dame/Thompson Learning, 2000, plus Solutions Manual
Financial Planning for Credit Unions, 2nd Edition, with Drs. Ronald L. Olson and William E. O'Connell, Columbia, MD: Olson Research Associates, Inc., 1998
Managerial Accounting, 9th Edition, with Dr. Arnold Schneider, Cincinnati, OH: South-Western Publishing Co., 1996, plus Solutions Manual
Applying Risk-Based Capital Ratios to Credit Unions, with Kurt Schneckenburger, Research Report, Center for Credit Union Research, University of Wisconsin and Filene Research Institute, Madison, WI, 1994 (Reprinted in 2007 by the Filene Research Institute)
Strategic Financial Planning for Commercial Banks, with Drs. Ronald L. Olson and William E. O'Connell, Columbia, MD: Ivy Press, 1993
Managerial Accounting, 8th Edition, with Dr. Lane K. Anderson, Cincinnati, OH: South-Western Publishing Co., 1992, plus Solutions Manual and Instructor's Resource Guide
Financial Planning for Credit Unions, with Drs. Ronald L. Olson and William E. O'Connell, Greenbelt, MD: Ivy Press, 1989
Advanced Financial Planning for Commercial Banks, with Drs. Ronald E. Olson and William E. O'Connell, Greenbelt, MD: Ivy Press, 1984
Asset/Liability Management: A Model for Commercial Banks, 2nd Edition, with Drs. Ronald L. Olson and William E. O'Connell, Greenbelt, MD: Ivy Press, 1984
Asset/Liability Management: A Model for Credit Unions, with Dr. Ronald L. Olson and Jack A. O'Brien, Richmond, VA: Robert F. Dame, Inc., 1981
"Cost Accounting and the Management Information System," Chapter 11, with Dave Parks in The Managerial and Cost Accountant's Handbook, Eds. Drs. Homer A. Black and James Don Edwards, Homewood, IL: Dow JonesIrwin, 1979
PUBLICATIONS, Books, Chapters, and Research Monographs, continued
Asset/Liability Management: A Model for Commercial Banks, with Drs. Ronald L. Olson and William E. O'Connell, Richmond, VA: Robert F. Dame, Inc., 1979
Replacement Costing: Complying with Disclosure Requirements, with Dr. Melvin C. O'Connor and Rita C. Grant, New York: National Association of Accountants, 1977
Management Control of Information Systems Development, New York: National Association of Accountants, 1971
Major Changes Caused by the Implementation of a Management Information System, New York: National Association of Accountants, 1968. Translated into and published in Spanish:La Reorganización de la empresa por la implantación de un sistema de procesamiento de datos, Iberico Europea de Ediciones, S. A. Madrid, Spain, 1969, and translated into and published in Japanese by the JapanProductivityCenter, Tokyo, Japan, 1969
Articles
“Strategic Planning for Ideal Capital in the New Economy,” CUNA CFO Council White Paper, June 2010, Madison, WI. Revision of CUNA CFO Council White Paper, September 2009 edition; revision of “A Strategic Approach to Ideal Capital: Building a Consensus,” CUNA CFO Council White Paper, June 2007 edition; and revision of “Strategic Equity Planning: Finding the Ideal Capital Position,” CUNA CFO Council White Paper,June 2005. Reprinted in Strategic Planning Report, Benjamin Rogers, Editor, 2007, The CEO Report, Rockville, MD
“Credit Union Financial Performance: The Impact of Asset Size,” with Andrew Stanecki, Bank Accounting Finance, April-May2009
“Differentiating Credit Unions by Asset Size: Key Financial Issues,” with Andrew Stanecki, CUNA CFO Council White Paper, January 2009, Madison, WI
“Testing a Strategic Financial Vision: Using a Simple Financial Planning Model,” CUNA CFO Council White Paper, July 2008, Madison, WI
“Credit Union Financial Ratios: Twenty-Plus Years of Data and Analysis,” with Colin Taggart and Andrew Stanecki, CUNA CFO Council White Paper, 2008, Madison, WI
“Statistical Truth: Twenty Years of Data Don’t Lie,” with Colin Taggart,Credit Union Management, June 2008
“Credit Unions Then and Now: Performance Analysis Shows Long-Term Trends” with Colin Taggart, Bank Accounting Finance,December 2007/January 2008
“Where Do All the Undercapitalized Credit Unions Go?” with Colin Taggart, Bank Accounting & Finance, December 2006/January 2007
“Get Well Soon: What's the Prognosis for Undercapitalized Credit Unions?”with Colin Taggart, Credit Union Management, November 2006
“Finding the Strategic Capital Position: How Three Credit Unions Use Capital Targets to Influence Strategic Thinking,” Bank Accounting & Finance, June-July 2006
“NCUA’s Proposed Capital Reforms: Good News/Bad News,” CUES Skybox, Credit Union Executives Society, Madison, WI, June 28, 2005 and Credit Union Management, August 2005
“Building a Consensus on Credit Union Capital Adequacy,” Bank Accounting & Finance, August 2005
PUBLICATIONS, Articles, concluded
“Risk-Based Net Worth – Part 1: Coming and Going,”Credit Union Management, January 2005
“Risk-Based Net Worth – Part 2: Capital Scrutiny,” Credit Union Management, February 2005
“Risk-Based Net Worth – Part 3: Better Tools,” Credit Union Management, March 2005
“Credit Union Risk-Based Net Worth Measurements: The First Years,” Bank Accounting & Finance, June 2004
"Solving the Dilemma of Excess Capital,"with Dr. Matthew Anderson,Credit Union Executive Center, CUNA & Affiliates, April 22, 2002
“Will Risk-Based Capital Measurements Help?” with Gregory Cusick and Kurt Schneckenburger, Credit Union Executive Journal, November/December 1999
“Risk-Based Capital: Coming Soon to CUs," with Gregory Cusick and Kurt Schneckenburger, Credit Union Executive Journal, September/October 1999
"An Assessment of Efforts to Retain African American and Other Minority Students in Business Programs," with Drs. Matthew J. Anderson and Ernie Betts, Equity & Excellence in Education, January 1997
"Leveling the Field: Should Risk-Based Capital Rules Apply to Credit Unions?" with Brian Ballou and Kurt Schneckenburger, Bank Accounting & Finance, Spring 1996
"FASB Statement No. 107 Disclosures: How Smaller Financial Entities Reported, A Survey of Credit Unions and Their First-Time Disclosures," with Brian Ballou, The CPA Journal, October 1994
"Risk-Based Capital: How Would Credit Unions Look?" with Kurt Schneckenburger, Credit Union Executive Journal, Fall 1994
"CUs Respond to FASB 107: Fair Value," with Brian Ballou, Credit Union Executive Journal, Winter 1994
"Credit Union Choices of Valuation Methods for SFAS No. 107," with Brian Ballou, Bank Accounting & Finance, Winter 1993-1994
"International Subsidiary Performance Evaluation: The Case of the Ameripill Company," with Drs. Susan F. Haka and Barbara Lamberton, Issues in Accounting Education, Spring 1994. Also, as "The Ameripill Company" in International Accounting: A Case Approach, edited by Dr. James A. Schweikart, Sidney J. Gray, and Clare B. Roberts, New York: McGraw-Hill, 1994; in Global Accounting and Control: A Managerial Emphasis, edited by Drs. S. Gray, S. Salter, and L. Radebaugh, New York: John Wiley & Sons, Inc., 2001; International Accounting: A Global Perspective, M., Iqbal, T. Melcher, and A. Elmallah, 1st Edition and 2nd Edition, South-Western College Publishing, 1997 and 2002
"The CAMEL Rating System: The Good News and the Bad News," The Federal Credit Union, March 1991
"Responsibility Accounting: Creating a Framework for Budgeting – Part I" and "Responsibility Accounting: Creating a Framework for Budgeting – Part II," Credit Union Executive Journal, Spring 1990
"The Five Phases of Budgeting," Credit Union Executive Journal, Winter 1990
"Interest Margins: Analyzing Variances Is Key to Asset/Liability Management" and "Interest Margins: A Practical Look at Variance Analysis," Credit Union Executive Journal, Spring 1987
"Key Ratio Reports: Tying Financial Statements Together" and "Key Ratios: Building Your Report," Credit Union Executive Journal, Spring 1986
PUBLICATIONS, Articles, concluded
"Financial Performance Analysis," Credit Union Executive Journal, Winter 1985
"Ratio Analysis," Credit Union Executive Journal, Fall 1985
"Interest Margin Variance Analysis: A Tool for Current Times," The Magazine of Bank Administration, with Dr. Ronald L. Olson, May 1978
"A Cost Accounting Framework for EDP Management," Management Accounting, October 1977
"Financial Control of Political Campaigns," Management Accounting, July 1976. Awarded a Certificate of Merit by the NAA. Referenced in Compliance with Federal Election Campaign Requirements: A Guide for Candidates, AICPA, New York, NY, (Copyright 1976)
"Basics of Planning MIS Development," Managerial Planning, JulyAugust 1974
"Systems Development: Internal Audit Participation in Project Control," Management Accounting, with Dr. Alvin A. Arens, September 1973. Awarded a Certificate of Merit by the NAA
“Systems Control and the PostCompletion Systems Audit," The Internal Auditor, with Dr. Alvin A. Arens, MarchApril 1973
"Management Information Systems Cost Control: A Charge to Users," Management Accounting, November 1970. Awarded a Certificate of Merit by the NAA
"Defining Project Scope," Journal of Systems Management, September 1970
"Management Information Systems in the Real World," Management Services, NovemberDecember 1969. Also in AICPA's Solving Today's Management Problems, 1971
Committee, Course, andOtherPublications
Other Than Temporary Impairments: An Introductory Overview, with Michael Sacher, Overland Studios, San Dimas, CA, U. S. Central Corporate CreditUnion, Lenexa, KS, and Association of Corporate CreditUnions, Washington, DC, (also, mms://a451.v167328.c16732.g.vm.akamaistream.net/7/451/16732/0/sas-qp.onstreammedia.com/ origin/ wescorp/[Inbox]/otti_overview.wmv),January, 2009,14minutevideo
A Simple Financial Planning Model, Excel software, Sollenberger Associates, Okemos, MI, 2009
Notes to Accompany Course Lectures: Principles of Management Accounting, Michigan State University, East Lansing, MI, 1986, 1987, 1988, 1989, 1990, 1991, 1992, 1993, 2000, 2001, 2002,2003, 2004, 2005, 2006, 2007, and 2009–Dubai, UAE Editions
Student Assistant Handbook, ACC 202 – Principles of Management Accounting, Michigan State University, East Lansing, MI, 2002, 2003, 2004, 2005, 2006, and 2007 Editions
“Being a Colleague Is More Than Just Working Together,” “Alvin A Arens,” and “Dewey D. Ward,” Department of Accounting and Information Systems Fall 2006 Newsletter, MichiganStateUniversity, East Lansing, MI, 2006.
“Financial Education Essential for Managers,” Credit Union Magazine, March 2005
“A Strategic Approach to the ‘Ideal” Capital Position: It’s Work, But It’s Easy!” Education Credit Union Council, Inc. 2005 Speakers’ Book, New Orleans, LA, 2005 and ChalkTalk, the ECUC Newsletter, August 2006
“The Faculty Legacy of the Accounting Programs at Michigan State University,” Department of Accounting and Information Systems Fall 2004 Newsletter, Michigan State University, East Lansing, MI, 2004
PUBLICATIONS, Committee, Course, andOtherPublications, concluded
Comments on Assessing Capital Adequacy in Credit Unions, National Credit Union Administration Summit on Credit Union Capital, Washington, DC, October 19, 2004
“The Sollenberger China Story: Part I – The Days of Protest" and "Part II – When Danger Arises, Send In Your Wife and Kids," The MSU AMP Executive, Fall 1989 and Winter 1990
"Using Cost Data to Analyze Your Business," Greater Lansing Business Monthly, April 1988
Changing Perspectives of Bank Budgeting, The Stonier Graduate School of Banking, American Bankers Association, 1984-1988
Report of the Committee on Minority Faculty Development, American Accounting Association, Sarasota, FL, 1984
“The Need for Efforts to Include More Minority Persons in Accounting Ph. D. Programs," Doctoral Programs in Accounting, The Ohio State University, Columbus, OH, 1984
Current Affairs: Accounting Faculty Salary Issues, White Paper, Administrators of Accounting Programs Group of the American Accounting Association, 1980
Management Guidelines for Cost Accounting and Cost Control for Automatic Data Processing Activities and Systems, Task Group on Principles, Standards, and Guidelines for Management Control of Automatic Data Processing Activities and Systems, September 1975, General Accounting Office, Washington, DC
A Cost Accounting Framework for EDP Management and Factors Which Influence the Use of Cost Accounting Data in EDP Management, White Papers, 1974, General Accounting Office, Washington, DC
"Report of the Committee on Accounting and Information Systems," Supplement to Vol. XLVI of The Accounting Review, American Accounting Association, 1971
PROFESSIONAL ASSOCIATION MEMBERSHIPS and POSITIONS
Michigan Association of Certified Public Accountants: 1977 to present
American Accounting Association: 1960 to present
Financial Executives International (formerly Institute): 1977-2009
Institute of Management Accountants (formerly the NAA): 1966-2008
Association to Advance Collegiate Schools of Business (formerly American Assembly of CS of B)
American Institute of Decision Sciences: 19711982
Financial Management Association: 19721982
Midwest Business Administration Association Advisory Council Member: 19801982
Alpha Kappa Psi (Business Professional) – Chapter Corporation Board: 1970-2000
Beta Alpha Psi (Accounting Honorary) – Chapter Faculty Advisor: 197071 and 1987-1992
Beta Gamma Sigma (Business Honorary)
COMMITTEE and ADMINISTRATIVE ASSIGNMENTS
BroadSchool and Department Activities
Executive MBA Program Review Committee: 2007-2008
Accounting Accreditation Maintenance Self-Study and Reaccreditation Committee: 2005-2007
Department of Accounting and Information Systems Minority Student Advisor: 2004-2007
COMMITTEE and ADMINISTRATIVE ASSIGNMENTS, concluded
BroadGraduateSchool of Management Master's Programs Committee: 1992-2002 & 2004-2005
Department of Accounting and Information Systems Advisory Council: 2003-2005; Chair: 2004-2005
Department of Accounting Advisory Council: 1991-1993; Chair: 1991-1992
Broad School Strategic Planning Committee Member and Chair: 1998-2000
BroadCollege of Business Strategic Planning Taskforce: 1992-1996; Chair: 1994-1996
MBA Enterprise Corps, MSU Representative: 1995-2000, Selection Committee: 1996-2006
Committee to Revise the Executive MBA Curriculum: 1996-1997
Committee to Revise the MBA Curriculum: 1987-1990; 1995-1996, 1998-1999; Chair: 1998-1999
College of Business Advisory Council: 1990-1992; Chair: 1991-1992
Search Committee for the MBA Associate Dean: 1991-1993
EMBA Quarter/Semester Conversion Committee andChair: 1990-1991
EMBA Director Search Committees: 1975, 1983, 1988, 1990, & 1997; Chair: 1988, 1990, & 1997
Alumni Distinguished Scholar Information Sessions: 1984-2008
Greater Lansing/Michigan State University Management Conference: Co-Chair and Speaker: 1981
Coordinator of Big 10 MBA Directors: 1998-1999
Coordinator of Big 10 Chairpersons in Accounting: 1978-1979
Coordinator of Big 10 Chairpersons in Finance: 1979-1980
Undergraduate Programs Committee: 1972-1975; Chair: 1972-1973
Chairperson of six doctoral dissertation committees
Committee member on fifteen other doctoral dissertation committees
Numerous other College and Departmental academic and administrative committees
Other Universities Involvements:
MBA Program Committee, University of Southern California: 1971-1972
College of Business Teaching Quality Committee, IndianaUniversity: 1966-1967
Faculty Lecturer, IndianaUniversity: 19651966
University Activities
GrandparentsUniversity: 2009
HonorsCollege Distinguished Faculty Award Selection Committee: 2008
Athletic Council, Intercollegiate Athletics: 2005-2007
Alumni Distinguished Scholar Scholarship Selection Committee, HonorsCollege: 2003
HonorsCollege Advisor Evaluation Review Committee: 2004
Committee to Review the Office of International Students and Scholars: 1999-2000
University International Studies and Programs Advisory Committee: 1989-1993
College of Communications Arts Instructional Television Advisory Committee: 1982-1988
INTERNATIONAL ACTIVITIES
“Financial Crisis Impacts on Small USA Retail Financial Institutions: A Case Study of Credit Unions,”Gulf Financial Form 2010, Dubai, United Arab Emirates, 2010
MichiganStateUniversity – Dubai, DubaiInternationalAcademicCity, Dubai, United Arab Emirates
Interim Executive Director: 2010
Teaching Managerial Accounting: 2009
INTERNATIONAL ACTIVITIES, concluded
International Management Studies Programs
Regular MBA Program and MS Accounting Program:
Thailand (In-Charge Professor): 2002 & 2006
Executive MBA Program:
Singapore, Hong Kong, People’s Republic of China, Japan: 2000
United Kingdom, Denmark, Austria, Germany: 1997
Japan, Hong Kong, People's Republic of China: 1996
Denmark, Switzerland, Germany, Belgium: 1995
Japan and People's Republic of China: 1984, 1986 (In-Charge Professor), 1994
Japan and Singapore: 1993
Scandinavia, Germany, and Austria: 1992
Republic of Korea and Japan: 1987 (In-Charge Professor)
Switzerland, Italy, Germany, and England: 1985 (In-Charge Professor)
Mercosur Faculty Study Program, Center for International Business Education and Research, FloridaInternationalUniversity – Brazil, Argentina, and Chile: 2005
Greater China Supply Chain, Broad International Business Forum, Session Chair: 2005
Institute of Certified Accountants and Auditors of Thailand – Consultant on curriculum under the auspices of the Kenan Institute Asia and U.S. A.I.D.: 2000-2001
Research project: “Performance Management Systems: International Parent/Subsidiary Reporting Relationships,” with Dr. Sue Haka, funded by the MSU CIBER: 1992-1993
China MBA Program, State University of New York at Buffalo, taught at the NationalCenter for Industrial Science and Technology Development at DalianUniversity of Technology, Dalian, Liaoning, People's Republic of China: Spring 1989
College of Business International Taskforce: 1986-1989
MSU Global Festival, Community Volunteers for International Programs: 1994-2009
NON-UNIVERSITY POSITIONS AND ACTIVITIES
Olson Research Associates, Greenbelt, MD: Financial institution research, 1972-2009
CUNA Mutual Insurance Group, Model Management – credit union financial modeling and executive development seminars: 1988-1994
Academic Program Reviews:
University of Georgia, GraduateSchool, Athens, GA – graduate accounting programs: 1985
Council of GraduateSchools, WayneStateUniversity, School of Business Administration,Detroit, MI – review of business programs: 1985
State of Louisiana Board of Regents, Southern University, Baton Rouge, LA – accounting programs: 1984
Ernst & Whinney Foundation – Doctoral Dissertation Grant Selection Committee: 19831986
Other Positions or Activities Prior to 1985:
Organizing Board, Michigan Business Development Corporation, Lansing, MI
Testimony to State of Michigan House and Senate Committees and State Board of Accountancy