CURRICULUM VITAE
Leonard Eugene Berry
September 2011
I. Personal Data:
Professor and Director Emeritus, School of Accountancy, Georgia State University
Residence:
Jasper, GA 30143
e-mail: *********@***.***
II. Education and Certification:
BSBA, The Ohio State University, 1964, Accounting
MBA, The University of Dayton, 1967, Business Administration
Ph.D., The University of Colorado, 1976, Accounting and
Administrative Policy
CPA, State of Ohio, 1972; State of Georgia, 1985
CIA, The Institute of Internal Auditors, 1983
III. Experience in Education:
Currently: Retired, Professor and Director Emeritus, School
of Accountancy, Georgia State University.
July 1997 to April 2000:
Professor and Director Emeritus, School of Accountancy, Georgia State University,
Administrator of the GSU Controllers RoundTable, teach courses in managerial accounting
and control systems.
July 1996 to July 1997, Professor of Accountancy, Georgia State University
June 1986 to July 1996:
Director, School of Accountancy, Georgia State University.
1977 to 1986:
Associate Professor and Professor of Accountancy, Georgia University. Taught financial
accounting, managerial accounting and control systems, and government and nonprofit
accounting. My primary interest is managerial accounting (undergraduate and MBA).
1972 to 1977:
Instructor, Assistant Professor and Associate Professor in Accounting and Economics,
United States Air Force Academy, Colorado. Taught financial accounting and economics.
1971 to 1972:
Part time lecturer in accounting and finance, California State College, San Bernardino,
California.
1969 to 1991:
Part time instructor in accounting and management, University of Maryland.
IV. Professional and Managerial Experience:
1964 to 1972:
Auditor, Resident Auditor, and Research Auditor, Air Force Audit Agency.
Performed and supervised compliance, financial and operational audits. Managed a
decentralized staff of seven professional auditors. Performed research and staff studies
for the Auditor General of the United States Air Force (a Major General) on audit matters.
V. Experience/Service in Professional Associations and Societies:
American Accounting Association
Member of the Technical Program Committee for the l982 Annual Meeting of the
American Accounting Association.
Member, American Accounting Association Council, 1985-86.
Education Committee Member, American Accounting Association, 1987 to 1988.
Editorial Board, Issues in Accounting Education, 1995-present.
Administrators of Accounting Programs Group, AAA: This is the
national organization for accounting administrators (department chairpersons and
Directors).
Southeastern Vice President, 1989-90.
Newsletter Editor, 1987 to 1989.
1996 Annual Program Committee
Government and Nonprofit Section, AAA: This is the national
organization of academicians who have an interest in promoting and assisting teaching and
research in government and nonprofit accounting.
Chairperson, 1985-86.
1984 85 Chairperson-Elect.
Secretary, 1983-84.
Chair, 1983-84 Public Sector Accounting Committee.
Chairman, 1983-84 Selection Committee, Award for Notable Contribution to Public Sector
Accounting Literature.
Editor, Public Sector Section News, the newsletter of the Public Sector Section,
1982-83.
Chair, Public Sector Section Research Committee, 1981-82. Member, 1978-81.
American Assembly of Collegiate Schools of Business
Member, Accounting Accreditation Peer Review Teams, 1988-Present.
American Institute of Certified Public Accountants
Member of the Curriculum and Instruction in Accounting Education
Subcommittee, American Institute of CPAs (AICPA), 1993 to present. The 300,000+ member
AICPA is the leading professional organization of CPAs.
Federation of Schools of Accountancy. The Federation
of Schools of Accountancy is the national organization of accredited graduate programs in
accounting. Its mission is to promote, assist, and support the development of
high quality, accredited postbaccalaureate education for the profession of accounting.
President, 1993
Vice President and President Elect, 1992
Secretary, 1987-1991
Member of the Board of Directors, 1987-1994
Strategic Planning Committee, 1992-1995. Chair, 1994.
Chair, Nominating Committee, 1994, member 1995.
Georgia Society of Certified Public Accountants
Atlanta Chapter, Georgia Society of CPA's (1,600 members):
President: 1990-91
Vice President: 1989-90
Secretary: 1988-89
Member of the Board of Directors, 1987 to 1989.
Institute of Management Accountants (Formerly National
Association of Accountants)
Atlanta Chapter:
Chapter Manuscripts Director, 1978-79
Professional Development Director, 1979-80
Vice President Education, 1980-81
Member Dixie Council, Regional Professional Development Conference Committee, l98l-82
Association of Government Accountants
Member, Editorial Board, Government Accountants Journal,
l979-1990. Member National Committee on Relations with State and Local Government
Organizations, Accountants, 1982-83.
Atlanta Chapter:
Director of Research, 1982-84, 1985-86
Director of Education, 1986-87
VI. Publications in Refereed Journals:
"The Controller's Good Intentions," Financial Executive, March/April
1998, pp.23-27. With Jon Scheumann.
"Performance of Auditing Procedures by Governmental Auditors:
Some Preliminary Evidence," The Accounting Review, January 1987, pp. 14-28,
With Gordon Harwood and Joseph Katz.
"Governmental Auditing Research: An Analytic Framework,
Assessment of Past Work, and Future Directions," Research Governmental and
Non Profit Accounting, 1986, with Wanda A. Wallace.
"The Internal and External Auditors' New Coordinated
Environment," The Internal Auditor, October 1985, pp. 57-60.
"Strategies for Controlling Audit Costs," Sloan
Management Review, Fall 1985, pp. 63-68.
"New Treatment of Health Care Costs." Management
Accounting, April 1984, pp. 58-61.
"Budgeting and Reporting Operations: Revenue Recognition,
Expense/Expenditure Measurement," Research in Governmental and Nonprofit
Accounting, 1985.
"Curriculum Requirements for Government Operational
Auditing," The Government Accountants Journal. Spring l982, pp. 16-22.
"Government Accounting Standards: The Compliance Issue,"
The Government Accountants Journal, Winter l98l-82, pp. 30-36. With Fred Jacobs.
"Deciding on Discretionary Costs: A Cost Benefit Analysis
Approach," Cost and Management, July August 1982, pp. 38-44.
"An Approach to Advising Clients on the Pricing
Decision," The Journal of Accountancy, March l980, pp. 34-38.
"Controlling the Growing Firm With Responsibility
Accounting," Business, Sept. Oct. 1979, pp. 30-34. With Gordon Harwood. (Abstracted
in Management Literature In Brief, Winter 1980, p. 4; and Accounting and Data
Processing Abstracts, Jan. 1980, p. 77.)
"Using Accounting Information To Make Better Decisions,"
Business, March/April 1981, pp. 24-27. With Gordon Harwood. (Abstracted in Small
Business DART, June 1981, p. 3.)
"Policies and Programs for a Competent Audit Staff:
Perceptions of Government Internal Auditors," The Internal Auditor, October
1979, pp. 91-95.
"Quantitative Criteria for Evaluating Overall Performance of
a Government Audit Organization: An Empirical Study," The Government Accountant's
Journal, Summer 1978, pp. 43-52.
"Accounting Power, the Political Element, and the Cost
Accounting Standards Board," The Government Accountants Journal, Summer,
1976,
pp. 20-26.
"Are You a Thick Skinned Auditor?" The Internal
Auditor, January/February, 1976, pp. 41-51.
VII. Books and Monographs:
Financial Accounting Demystified. McGraw-Hill, Inc., 2011
Management Accounting Demystified.
McGraw-Hill, Inc., 2006.
Governmental and Nonprofit Accounting: A Book of Readings,
Richard D. Irwin, Inc., 1984. With Gordon Harwood.
Coordinating Total Audit Coverage: Trends and Practices.
The Institute of Internal Auditors Research Foundation, 1983.
Editor/Contributor of Research Monograph: Research in
Government Accounting, Reporting, Budgeting and Auditing: Evaluation and Issues for
Research. 1981-82 Government and Non Profit Section Research Committee, American
Accounting Association. June 1982.
A Study of the Needs in Federal and State Government for
Broader Curriculum Coverage of Operational Auditing in Colleges and Universities
(Arlington, Va.: The Association of Government Accountants, 1981).
VIII. Other Publications:
"Needed: Accountants to Solve Government Cost/Management
Accounting Problems." Management Accounting News and Views, Management
Accounting Section, American Accounting Association.
"Recent Research in Government Auditing: Evaluation and
Recommendations for Research Needs." In Research in Government Accounting,
Reporting, Budgeting and Auditing: Evaluation and Issues for Research.
1981 82 Public
Sector Section Research Committee, American Accounting Association, June 1982, pp.
119-138.
"Quality Control in Government Audit Organizations: An
Empirical Study," Working Paper #5 Public Sector Section, American Accounting
Association, April 1978.
IX. Presentations at Professional Meetings:
"Research in Governmental Auditing," Conference on
Academic Careers in Governmental Accounting and Auditing, Washington, DC, April, 1985.
"Performance of Auditing Procedures by Government Auditors:
Some Preliminary Evidence," Midwest Regional Meeting American Accounting Association,
Chicago, Illinois, March 1985. With Gordon Harwood and Joseph Katz.
"Some Preliminary Variables for Explaining Governmental Units
Contracting for External Audit," Governmental and Nonprofit Research Symposium,
Chicago, Ill., November 1984.
"Current Governmental Auditing Issues." Colloquium on
Governmental Auditing, The Institute of Internal Auditors, Washington, DC, October
17, 1983.
"Improving Total Audit Coverage Through a Joint
Internal/External Auditor Coordination System." North American Conference, The
Institute of Internal Auditors, Detroit, Michigan, July l8, 1983.
"Establishing Joint Research With the Academic
Community," American Society of Military Comptrollers, Atlanta, Georgia, May
1983.
"Current Research Issues in Government Auditing,"
American Accounting Association Annual Meeting, San Diego, California, August
1982.
"Curriculum Requirements for Government Auditing in U.S.
Colleges and Universities," Canadian Comprehensive Auditing Conference, Toronto,
Canada, September 15, 1981.
"A Study of The Need for Broader Curriculum Coverage of
Government Operational Auditing in Colleges and Universities," American Accounting
Association Annual Meeting, Chicago, Illinois, August l98l. (Included in proceedings).
Discussant, "An Analysis of Alternative Methods of
Establishing Financial Accounting Standards for Municipal Governments," American
Accounting Association Annual Meeting, Boston, Massachusetts, August l980. (Included in
proceedings).
Discussant, "Use of a Multivariable Multirater Model to
Assess the Validity of Not For Profit Performance Measures An Empirical
Evaluation," American Accounting Association Annual Meeting, Honolulu, Hawaii,
August, l979. (Included in proceedings).
"Quality Control in Government Audit Organizations:
Perceptions of Government Auditors," Southeast Region/American Accounting
Association, Miami Beach, Florida, April, l979. (Included in proceedings).
X. Awards:
Recipient of the 1985 College of Business Administration, Georgia
State University, Research Award.
Recipient of the 1984 Outstanding Service Award, Atlanta Chapter
Association of Government Accountants.
Recipient of Certificate of Merit in the National Association of
Accountants 1983 84 Manuscript Competition.
Recipient of Service Award, The Institute of Internal Auditors,
1983.
Recipient of the 1981 National Research Award, Association of
Government Accountants.
Recipient of the 1982 Association of Government Accountants
Authors Award for an article published in the Government Accountants Journal.
XI. Editorial Boards:
Member, Editorial Board, Journal of Research in Governmental
and Nonprofit Accounting, 1984 1986
Member, Board of Reviewers, Georgia Journal of Accounting.
1984-1986
Ad Hoc Reviewer, The Accounting Review, 1983 84; Accounting
Horizons, 1992.
Member, Editorial Board, Issues in Accounting Education,
1995-97.
Member, Editorial Board, Accounting Education: A Journal of
Theory, Practice and Research, 1996 to 1997.
XII. Recent Service to the University:
Executive Committee Member, College of Business Administration,
1986 to 1996. Served on various sub-committees.
Member, University Chairs Council, 1993 to present.
Member of various search committees 1990 to present, including
University Vice President for Financial Affairs; University Associate Vice President for
Financial Affairs; Department of Finance Chair; and Department of Risk Management Chair.
Member of Review Committee, Structure and Governance of the
College of Business Administration, Georgia State University, 1989-1990.
Return to Gene Berry's Home Page