|
Name: ROBERT
E. JENSEN |
|
Most Recent Employer: Trinity
University
Address:
San
Antonio, Texas, USA 78212-7200
Robert
E. Jensen
http://WWW.Trinity.edu/rjensen/
The above web site featured in The Chronicle of Higher Education, August
14, 1998, Page A25
On August 15, 2002, Professor Jensen received the
American Accounting Association's Outstanding Accounting Educator Award from
the American Accounting Association. In 2004, he received the AI/ET
Section Outstanding Educator Award for 2002-2003 Year. The AI/ET Section is the
Artificial Intelligence/Emerging Technologies Section of the American
Accounting Association. He has been an invited speaker at over 350
colleges and universities. He has a Ph.D. in accounting from
Professor
Jensen has made nearly 400 presentations on wide ranging research topics in
accounting theory and education technology. In retirement his road shows focus
especially upon education technology, accounting for derivative financial
instruments (FAS 133 and IAS 39), accounting for intangibles and environmental
contingencies, and fair value accounting (FAS 155, 157, and 159). His longer resume is available at http://www.trinity.edu/rjensen/resume.htm
His accounting theory and other Web documents are linked at http://www.trinity.edu/rjensen/Threads.htm
Professor
Jensen has spent two years in "think-tank" research on the campus of
A major interest in teaching and research in recent years has been the future of education in the electronic classroom without walls via computer networking. He has programmed over 2,000 hours of lecture and case material. His website has won prizes as an education portal. In 1995 he was selected for the Irwin Technology in Education Advisory Board. In July of 1996, he was appointed to the American Accounting Association Committee on Electronic Materials and Dissemination. In 1996, he received the $1,000 CETA Technology in Education Award. In 1997, he received a $41,500 software grant from Microsoft Corporation, a $5,000 Mellon Foundation Grant, and a $1,500 research grant from Irwin Publishing Company.
Name: ROBERT E. JENSEN
Title: Emeritus Jesse H. Jones
Distinguished Professor of Business
Administration
Retired in May 2006
Voice: (603) 823-8482 Fax:
(210) 736-8134
email: rjensen@trinity.edu Home: (210) 653-5055
Web Site: http://www.trinity.edu/rjensen
Address: 190 Sunset Hill Road, Sugar Hill, NH 03586
http://www.trinity.edu/rjensen/NHcottage/NHcottage.htm
Birthdate April 30, 1938
Citizenship United States of America
Marital Status Married (Erika)
Children Two (Marshall, Lisl)
Birthplace Estherville, Iowa
Holder of C.P.A.
Certificate 1128, Chapter 32, August 1961 (
I taught during only eight of the ten academic years at the University of Maine. During the 1971-72 academic year, I was a Fellow at the Center for Advanced Study in the Behavioral Sciences in Stanford, California. I also returned to Stanford in the 1974-75 academic year on a Guggenheim Fellowship.
Fall 1978 ACC 5312 5 Accounting Concepts for Managerial Control
Fall 1979 ACC 5011 4 Accounting Concepts
Winter 1979 ACC 6939 5 Doctoral Seminar in Accounting
Spring 1979 ACC 5312 5 Accounting Concepts for Managerial Control
Winter 1980 ACC 6939 4 Doctoral Seminar in Accounting
Spring 1980 ACC 5011 4 Accounting Concepts
Summer 1980 ACC 5011 4 Accounting Concepts
Fall 1980 ACC 5011 4 Accounting Concepts
Winter 1981 ACC 6939 4 Doctoral Seminar in Accounting
Spring 1981 ACC 5011 4 Accounting Concepts
Fall 1981 ACC 6939 4 Doctoral Seminar in Accounting
Spring 1982 ACC 5011 4 Accounting Concepts
Spring 1976 100 Var Field Experience
Spring 1976 320 3 Managerial Accounting
Spring 1976 341 3 Operations Research
Summer 1977 321 3 Accounting for Planning and Control
Fall 1977 100 Var Field Experience
Fall 1977 320 3 Managerial Acctg.
Fall 1977 301 3 Quantitative Analysis for Business Decisions
Fall 1982 to 1989 ACCT 311 Financial Accounting I
Spring 1983 to 1990 ACCT 312 Financial Accounting II
Spring 1986 QUAN 332 Statistical Analysis
Fall 1985 to 1997ACCT 331 Cost Accounting
Spring 1989 to 1997 ACCT 370 Accounting Theory
Spring 1991 to 1993 GNED 300 Philosophy Seminar
Spring 1993 to 1997 MGMT 310 Computers in Business
Fall 1997 to Present ACCT 1302 Managerial Accounting
Fall 1997 ACCT 5342 to Present Accounting Information Systems (Graduate)
Spring 1998 ACCT 5341 to Present Accounting Theory (Graduate)
In April 2008 a paper that I co-authored with
“An Analysis of the Evolution of Research
Contributions by The Accounting Review: 1926-2005,” by
In August 2003 in
On August 15, 2002, I received the Outstanding Accounting Educator Award at the Annual Meetings of the American Accounting Association and a $10,000 gift from the Pricewaterhouse Coopers Foundation --- http://accounting.rutgers.edu/raw/aaa/awards/award4.htm .
My web site was featured in The Chronicle of Higher Education, August 14, 1998, Page A25.
1997 $41,500 software grant from Microsoft Corporation, a $5,000 Mellon Foundation Grant, and a $1,500 research grant from Irwin Publishing Company. I also became a paid consultant on the Irwin Technology Advisory Board.
1996 Educational Technology in Accounting $1,000 Award funded by the Center for Education Technology in Accounting (CETA). The recipient is selected by a selection committee of the Teaching and Curriculum Section of the American Accounting Association.
Named in 1995 as one of five professors in the
I consider it an honor when professors show up at my doorstep to
"shadow" me while I work. Apart from visitations of one or two days,
there have been more extended shadows ranging from Professor E. Thomas Robinson
from the University of Alaska who shadowed me for two weeks in 1995 to
Professor Brian Zwicker from Alberta who shadowed me
for nine weeks in 1995. There have been a number of such shadows over the
years, highlighted by Professor Masao Takutani from
Named British Accounting Association's 1993/94 Visiting International
Scholar. Received a $5,000 stipend to conduct lectures at various campuses in
the
Received a 1993 visiting lecturer grant of $1,000 plus travel expenses from
the
Winner
(along with Bruce Sidlinger and John Howland) of the
1998 AICPA's Academic/Practitioner Case
Competition. On the first round the case
was one of 12 in the nation accepted for Publication by the AICPA. It was then selected as one of six to be
presented at the AICPA's Accounting Educators
Conference in
1997 $41,500 software grant from Microsoft Corporation, a $5,000 Mellon Foundation Grant, and a $1,500 research grant from Irwin Publishing Company. I also became a paid consultant on the Irwin Technology Advisory Board.
1996 Educational Technology in Accounting $1,000 Award funded by the Center for Education Technology in Accounting (CETA). The recipient is selected by a selection committee of the Teaching and Curriculum Section of the American Accounting Association.
Named in 1995 as one of five professors in the
Named
British Accounting Association's 1993/94 Visiting International Scholar. Received a $5,000 stipend to conduct lectures
at five campuses in the
Received a 1993 visiting lecture grant of $1,000
plus travel expenses from the
Invited in Spring of 1993 to present a hypermedia
show at the European Accounting Association Annual Meetings at the Turku School
of Economics and Business in
Invited lecturer in three Trueblood
Seminars in 1991, the
Invited Lecturer in 1988 at
the
Elected for a two-year term (1988/1990) as Academic Vice President of the American Accounting Association.
Elected as Vice-President
(1989/90) and President (1990/91) of the
Invited
Lecturer, Advanced Studies Institute,
Visiting Scholar Award by the
Social Science and Humanities Research Council of
Jesse H.
Jones Distinguished Professor,
Peat,
Marwick, Mitchell and Co. Professor, The
Nicholas
M. Salgo Endowed Chair -
Outstanding
Professor 1981/82 by the Minority Business Students Association,
Named
Outstanding Professor in 1978 by the Graduate Student Association of the
The 1976 Recipient of the
$1,500 Presidential Research Award (by the President of the
Named
Outstanding Professor in 1976 by the Graduate Student Association at the
Admitted as a Fellow at the Center for Advanced
Studies in Behavioral Research at
Returned to the Center for Advanced Studies in Behavioral Sciences for the 1974-75 academic year on a Guggenheim Fellowship.
I
consider it an honor when professors show up at my doorstep to “shadow” me
while I work. Apart from visitations of
one or two days, there have been more extended shadows ranging from Professor
E. Thomas Robinson from the University of Alaska who shadowed me for two weeks
in 1995 to, Professor Brian Zwicker from Alberta who
shadowed me for nine weeks in 1995.
There have been a number of such shadows over the years, highlighted by
Professor Masao Takutani from
Ford Foundation Doctoral Dissertation Award (Not accepted because of other fellowships).
Arthur Anderson Doctoral Dissertation Fellowship.
Delta Sigma Pi Scholarship and Leadership Award.
Alpha Kappa Psi Outstanding Scholarship Award.
Beta Alpha Psi Outstanding Student Award.
Beta Gamma Sigma Honorary.
Phi Kappa Phi Honorary.
Graduated Summa
Cum Laude
In the past several years I have conducted hundreds of workshops at universities in the U.S., Canada, Sweden, Belgium, Finland, The Netherlands, Germany, and the United Kingdom on how to utilize hypermedia and computer network technologies to improve instructional programs. In addition, I have presented similar multimedia shows at various conferences around the world.
In 1997 I developed the new ACCT 5342 Accounting Information Systems course
for our new MS in Accounting degree program at
In 1997 I developed the new ACCT 5341 International Accounting Theories
course for our new MS in Accounting degree program at
In 1994 I converted the Trinity University Catalog and the Advisors
In 1993 I was asked to develop and teach on a regular basis the MGMT Computers in Business course. This entailed developing a new course on information networking, word processing, spreadsheet constructions, and hypermedia authoring via Multimedia ToolBook.
In 1990 I shifted heavily into computer projection teaching and designed customized animated graphics displays for most of my lectures in Accounting Theory (Acct 370), Cost/Managerial (Acct 331), and significant modules for international accounting, philosophy seminars, careers in accounting, and a tutorial on HyperGraphics programming.
Devised ethics module for cost and managerial accounting courses, including a video presentation to be implemented beginning in Fall 1987.
Participated in design of an entirely new M.B.A. curriculum at
Participated in the redesign of a basic studies curriculum at
Developed a graduate Managerial Accounting course for
Developed a Doctoral Seminar in Behavioral Accounting Research at
Developed new lecture materials which attempt to present quantitative methods in a different manner and with newer types of models (e.g., cluster analysis).
Participated in curricula development in various committee assignments e.g., Graduate Advisory Committee and Graduate Board.
Developed an extensive computerized bibliography and encyclopedia of applications of quantitative methods in business and other fields. To date it contains over 300,000 records which can be efficiently searched using computer terminals on campus.
Developed the BA 100 Field Experience course in which Junior and Senior Business students may receive from one to six credits for supervised field experience business and management. Students must have prior approval, submit weekly on-the-job reports, an oral report, and a final written project.
Developed and taught new graduate quantitative method courses for the MBA Program: BA 322 (Operations Research) and BA 301 (Quantitative Analysis for Business).
Designed new mathematics and statistics core courses (Ms 13, 14, 15 and 16
for undergraduate majors in Business Administration at the
( 1) Extensive database on hypertext and hypermedia applications in accounting programs around the world. In 1995, my research along these lines has taken me into research on the impacts of information networks and hypermedia on corporate financial reporting. Among other things, I am converting Sears Roebuck, IBM, and Apple Corporation annual reports into desktop recorded hypermedia CD-ROM interactive reports. A particular focus has been on derivative financial instruments. I have been developing new ways of accounting for interest rate and foreign currency swaps.
(2) Petrea Sandlin and I conducted an international survey of the progress of technology on accounting faculty. The report of the results was then expanded to become a reference guide to faculty seeking to author hypermedia teaching and research materials. It is available as a book entitled Electronic Teaching and Learning: Trends in Adapting to Hypertext, Hypermedia, and Networks in University Accounting Education (Denton, TX: Center for Education Technology in Accounting, University of North Texas).
( 3) Scaling of human judgments particularly from paired comparison response matrices by comparison response matrices by eigenvector eigenvector scaling techniques. Applications include: matrix scaling of risk in state-contingent claims models, international investment risk premium measurement, scaling of subjective probabilities for economic forecasts, scaling of audit risks, scaling of social impacts, and various other applications.
( 4) Derivation of economic rates of return from accounting and cash recovery rates of return.
( 5) Scaling of audit risks and choice of audit techniques (with Efrim Boritz at the University of Waterloo).
( 6) Scaling of expert judgment regarding choice of analytical review procedures in audit engagements (with C. Edward Arrington and William Hillison of Florida State University).
( 7) "Cross Impact probability Analysis and Related Subjective Forecasting Methods." This study entails other projects in various stages of completion.
( 8) "Reciprocal Cost Analysis and Capacity Utilization." This paper argues that for most planning purposes the costs of goods and service must reflect the costs of capacity as well as the various costs of production. These costs are considered in a reciprocal service setting in which the capacities of the service departments are constrained. A linear programming model is used to formulate the simultaneous determination of the service costs including the costs of capacity.
A general parametric programming approach is then formulated which provides formulas for rapid calculation of the impacts of decisions. It is shown how cost increases may paradoxically cause reciprocal cost decreases and how revenue increases may paradoxically increase reciprocal costs.
A suggestion is then made that a full cost calculation of service costs may provide useful proxies of the opportunity costs of the internally generated service activities.
( 8) "Quantitative Methods in Science, Humanities, Medicine, Engineering, Law and Business," (1968 to present). This is an extensive computerized encyclopedia (to date about 3,000 technical terms) and bibliography (to date over 300,000 records), where bibliographic references are numerically coded to encyclopedia terms.
( 9) PHANTASMAGORIC ACCOUNTING: The Measurement of Economic, Social, and Environmental Impact of Corporate Business (Published in 1977). Chapter 1 - Introduction; Chapter
2 - Backdrop of Evolving Societal Pressures and Corporate Social Impact; Chapter 3 - Review of Current Efforts in Accounting for Corporate Social Responsibility; Chapter
4 - Social Cost Measurement Intractabilities: An Air Pollution Illustration of Phantasmagoria; Chapter 5 - Corporate Social Impact Checklist and Major Issues; Chapter 6 - Quest for Types: Condensation, Display, and Numerical Taxonomy; Chapter 7 - Analysis of Human Response: A research Frontier in Social Accounting; Chapter 8 - Utopian Paradoxes: Liberty Versus Restraint.
(10) REVIEW OF FORECASTS: Scaling and Analysis of Expert Judgments Regarding Cross-Impacts of Assumptions on Business Forecasts and Accounting Measures (Published in 1983). Chapter 1 - Assumption Analysis: Introduction and Background Review; Chapter 2 - Introduction to Futurism; Chapter 3 - Cross Impact Extensions and Models; Chapter 4 - Futurism in Accounting and Auditing: The Search for and Analysis of Underlying Assumptions Impacts: The Search for and Analysis of Underlying Assumptions Impacts: The Analytic Hierarchy Process Versus Multivariate Subject Composition; Chapter 6 - ABC Variety Drugs Inc. Case Study of Optical Services Market Share Scenarios; Chapter 7 - Suggestions for Future Research.
(11) Critical analysis of Capital Asset Pricing Model, Arbitrage Pricing Theory, and Options Pricing Model approaches to multiperiod risk adjustment in capital budgeting.
(12) New approaches to risk analysis in capital budgeting: Risk allocation method and risk equivalency method.
(13) Parametric programming for reciprocal cost analysis.
(14) Investment diversification strategy implications of market risk adjustment in time state preference models.
(15) International investment risk analysis - a new approach.
(16) Electronic classroom of the future paper series.
"The Mexcobre Case: Accounting for Derivative Financial Instruments and Hedging Activities," Working Paper 275, Trinity University. See http://WWW.Trinity.edu/~rjensen/acct5341/speakers/133sp.htm
94
“An Analysis of the Evolution of Research Contributions by The Accounting
Review: 1926-2005,” (with
93
“Fair Value Accounting in the
92
“A Theory of Interest Rate Swap Overhedging,” (with
Angela Huang), forthcoming in Managerial
Finance.
91
"The Application of SFAS 133, Paragraph 168 --- Using a Firm Commitment
Hedged With a Forward Contract as an Example," (with Angela Huang), Derivatives Reports. 2005, See Case 3 at
http://www.cs.trinity.edu/~rjensen/0000KPMG/
90
“Infectious Greed in the Capital Markets and Corporate Accounting,” Journal of Information Systems, Fall
2004, pp. 129-131. This contains a
compendium my book reviews and commentaries on capital markets fraud that the Editor
invited me to prepare for the Fall 1004 issue.
89
”Testing and Accounting for Hedge Ineffectiveness Under FAS 133, (with Angela
L.J. Huang), Derivatives Report,
February 2003, pp. 1-10. http://www.riahome.com/estore/detail.asp?ID=TDVN
88
“FMA Online Roundtable on Current Issues Related to Enron and Arthur Andersen,”
Financial Management Association,
April 24, 2002 --- http://www.fma.org/FMAOnline/ConferenceCall.htm
Panelists: Julia Grant, Robert
Jensen, Rebecca McEnally
87
”Accountancy in Turmoil: Picking Up the
Pieces,” Edited by
86
“Customized Financial Reporting, Networked Databases and Distributed File
Sharing," by Robert E. Jensen and Jason Zezhong
Xiao, Emerging Practices in Cost Management (Warren, Gorham, &
Lamont Professional Publishing Division, Research Institute of America Inc.,
Forthcoming). This is a reprint of an article appearing in Accounting
Horizons, September 2001
85
"Implementation of SFAS 138, Amendments to SFAS 133," The CPA
Journal, November 2001. (With Angela L.J. Huang and John S. Putoubas), pp. 54-56 --- http://www.nysscpa.org/cpajournal/2001/1100/dept/d115401.htm
84
“Customized Financial Reporting, Networked Databases and Distributed File
Sharing," Accounting Horizons, September 2001, pp. 209-222.
83
"An Essay on Technology in the Classroom: Are You Willing to Be Blissfully
Out of Date?," New Faculty Handbook, Teaching and Curriculum
Section of the American Accounting Association, 2001. See http://www.trinity.edu/rjensen/000aaa/newfaculty.htm and
http://accounting.rutgers.edu/raw/aaa/aen/winter01/fd03.htm
82
"FAS 133 As Amended and "DIGGED": Highlights of FAS 138
and Some Key DIG Issues," Derivatives Report, September 2000, pp.
8-17.
81
”An Explanation of Example 5, Cash Flow Hedge of Variable-Rate Interest Bearing
Asset in SFAS 133,” by Carl M. Hubbard
and Robert E. Jensen, Derivatives Report, April 2000, pp. 8-13.
http://www.trinity.edu/rjensen/caseans/133ex05.htm
The Excel workbook is at http://www.cs.trinity.edu/~rjensen/133ex05a.xls
79
”The Receive Fixed/Pay Variable Interest-Rate Swap in SFAS 133, Example 2,
Needs An Explanation:
Here It Is,” by Carl M. Hubbard and Robert E. Jensen, Derivatives
Report, November 1999, pp. 6-11.
http://www.trinity.edu/rjensen/caseans/294wp.doc
The Excel workbook is at http://www.cs.trinity.edu/~rjensen/133ex02a.xls
78
"Risks of CPA Assurance of WebTrustSM
Electronic Seals and of DataTrust Privacy of Cookie
Jars" (with
77
"The Bombay Martini Bet: How Did a CPA’s Assurance Team Crack the Security
System of a High Tech Client? " (with Bruce Sidlinger),
Academic Practitioner Casebook for the Year 1998,
published by the American Institute of Certified Public Accountants (AICPA).
This case was part of a two-case package selected as winners in a case writing
competition sponsored by the AICPA.On November 7,
1998 Bruce Sidlinger and I jointly presented this
case at the AICPA Educators Conference, McLean, Virginia.
76
"Windows to the World," an invited paper by Sheila Handy, Editor of Business Education Forum. The paper will be
published in 1999.
75.
"Networked Databases: Past, Present, and Future," The Review of Accounting Information Systems,"
Volume 2, Spring 1998.
74.
"Online Texbooks: Interview Excerpts from
Instructor versus Students," College Press Service,
March 9, 1998, Volume 9, Number 53, 5-6.
73.
"Academic Lesson Authoring for Intranets and the WWW," CETA, Volume 3, No. 2, Center for Education
Technology in Accounting, September 1996 pp. 5-7.
72.
"Monumental Emerging Techologies," CETA, Volume 3, No. 1, Center for Education
Technology in Accounting, December 1995 pp. 5-7.
71.
"The Paridigm Shift in Technology: Financial
Reporting Will Never Be the Same," (with Petrea Sandlin) Research on Accounting Ethics, Volume 3, 1997,
191-209.
70.
"Who
69.
Electronic Teaching and Learning: Trends in Adapting to Hypertext, Hypermedia,
and Networks in University Accounting Education (1995 Edition ),
With Petrea Sandlin, (Denton, TX: Center for Education Technology in
Accounting, University of North Texas, 1995). This is a 900-page book that is
also available on the Internet via the Pacioli
Network at Loyola College in Maryland
68.
"Who
67.
"The Good and the Bad: Elation With Frustration," CETA, Center for Education Technology in
Accounting, December 1995.
66.
"Corporate Reporting in the Electronic Age," Proceedings of the Conference on Ethics in Accounting, State
University of New York at Binghamton, 1994.
65.
"Technology, Teaching, and the Future," The
Teaching Professor, Volume 8, Number 3, March 1994, 7-8.
64.
"A Modern Theory of Finance Analysis of Differences Between Accounting
Versus Economic Rates of Return" Capital
Budgeting Under Uncertainty: New and Advanced Perspectives, Edited
by Raj Aggarwal (Englewood Cliffs, NJ: Prentice-Hall,
Inc., 1993, pp. 42-72)
63.
"Ordinal Data AHP Analysis: A Proposed Coefficient of Consistency and a
Nonparametric Test," With Thomas E. Hicks, Mathematical
and Computer Modelling, Volume 17, No.
4/5, 1993, pp. 135-150.
62.
"The Technology of the Future is Already Here," Academe, Volume 79, Number 4, July/August 1993, pp.
2-13.
61.
"Undergraduate Student Research Programs: Are They as Viable for
Accounting as They are in Science, Humanities, and Other Business
Disciplines?"(With Professors Peter A. French and Kim R. Robertson of
Trinity University), Critical Perspectives on
Accounting , Volume 3, 1992, 337-357.
60.
"How to Do It? Getting Started in Authoring Computer-Aided
Teaching/Instruction and What Software Features to Consider," (With Petrea
Sandlin), The Journal of Accounting Education,
Vol 10, 1992, 61-93.
59.
"Why Do It? Advantages and
58.
"Lack of Robustness and Systematic Bias in Cash Recovery Rate methods of
Deriving Internal" (Economic) Rates of Return for Business Firms, (With
Carl Hubbard), Journal of Accounting and Public
Policy, Vol. 10, Fall 1991, 225-242.
57.
"The Electronic Classroom: New Technology Brings Freshness and Immediacy
to the Lecture Hall," (With Petrea Sandlin), New
Accountant, Vol. 7, No. 2, October 1991, 29-31.
56.
"Reconciliation of Learning Rates Between the Cumulative Average Versus
Incremental Learning Rate Models," Scandinavian
Journal of Management, Vol. 7, No. 2, 1991, 137-142.
55.
"An Analysis of Contributors to Accounting Journals Part II: The
Individual Academic Journals," (with Louis Heck and Philip Cooley), The International Journal of Accounting, Vol.26,
1991, pp. 1-17.
54..
"An Analysis of Contributors to Accounting Journals. Part I: The Aggregate
Perfformances," (with Louis Heck and Philip L.
Cooley), The International Journal of Accounting,
Vol.25, 1990, pp. 202-217. Released in 1991.
53.
"Working Within Neoclassical Theory and `Modern Theory
52.
"The Debate on Whether Client Management Should Negotiate Audit Contracts:
Yuppies Versus Puppies Versus Guppies," Advances
in Public Interest Accounting Vol. 3, 1990, pp. 43-70.
51.
"Efficiency Variance Reapportionment Among Reciprocating Departments: Some
Extensions for Future Research," Contemporary
Accounting Research, Vol. 5, Fall 1988, 250-266.
50.
"International Investment Risk analysis: Extensions for Multinational
Corporation Capital Budgeting Models," Mathematical
Modelling, Vol. 9, 1987, 265-284.
49.
"A Dynamic Analytic Hierarchy Process Analysis of Capital Budgeting Under
Stochastic Inflation Rates and Risk Premiums," Advances
in Financial Planning and Forecasting, Vol. 2, 1987, 269-302.
48.
"Extension of Consensus Methods For Priority Ranking Problems: Eigenvector
Analysis of
47.
"The Befuddled Merchant of Venice: More on the
46.
"Accounting Education: Turning Wrongs Into Rights in the 1980s," Essays on Accounting Education (Harrisonburg, VA:
Center for Research in Accounting Education, James Madison University, pp.
3-21). With C. Edward Arrington of the University of Iowa.
45.
"Matrix Scaling of Subjective Probabilities of Economic Forecasts: An
Empirical Study," Economics Letters,
Vol. 20, 1986, 221-225. With Roger W. Spencer of Trinity University Economics
Department.
44.
"Capital Budgeting Under Risk and Inflation: A Pedagogical Guide," Advances in Accounting, Vol. 3, 1986, 255-279.
43.
"The Times are Changing," New Accountant,
Vol. 1, September 1985 (Lead Article in a New Journal, 7-14. With John D. Rice
of The Trinity University Business Administration Department.
42.
"An Alternative Scaling Method for Priorities in Hierarchial
Structures," Journal of Mathematical
Psychology, Vol. 28, No. 3, September 1984, 317-332.
41.
"Analytic Hierarchy Process Multivariate Analysis of Expert Judgment
Regarding Alternative Analytical Review Procedures: An Empirical study,"
with C.E. Arrington and W.A. Hillison, Journal of Accounting Research, Vol. 22, No.
1, Spring 1984, 298-312.
40.
"Social Accounting Versus the Tin Lizzie," Monograph Four of the Academy of Accounting Historians, J.F. Gaertner, Editor, 1984.
39.
"Aggregation (Composition) Schema for Eigenvector Scaling of Priorities in
Hierarchial Structures," Multivariate Behavioral Research, Vol. 18,
January 1983, 63-84.
38.
Review of Forecasts: Scaling and Analysis of Expert Judgments Regarding
Cross-Impacts of Assumptions of Business Forecasts and Accounting Measures,
(Sarasota, FL: American Accounting Association, 1983).
37.
"Accounting Education in the 1980
36.
"Scaling Multivariate performance Criteria: Subjective Composition Versus
the Analytic Hierarchy Process," with C.E. Arrington and Masao Takutani (of Seiker University in
Japan), Journal of Accounting and Public Policy,
Vol. 1 Winter 1982, 95-125.
35.
"On the Determination of the Cost of Intermediate Goods and
Services," with Rene Manes and Soong Park (both from the University of
Illinois), The Accounting Review,
Vol. 47, No. 3, July 1982, 594-606.
34.
"Competition in Auditing: An Assessment" in Symposium on Auditing Research IV (Urbana, IL: The
Board of Trustees of the University of Illinois, 1982, 451-468).
33.
"Accounting Futures Analysis: An Eigenvector Model for Subjective
Elicitations of Variations in Cross-Impacts Over Time," Decision Sciences, January 1982, Vol. 13, 15-37.
32.
"Scenario Probability Scaling: An Eigenvector Analysis of Elicited
Scenario Odds Ratios," Futures,
December 1981, Vol. 13, 489-98.
31.
"The Evaluation of Generic Cross-Impact Models: A Revised Balancing Law
for the R-Space Model," Futures,
June 1981, 217-220.
30.
"Rocks, Snails, and Rabbits: Academic Versus Practitioner Research
Expectations in the Standard Setting Process," Accounting
Research Convocation, Published by the University of Alabama, 1981.
29.
"Creative Research in Accounting," S.E.
Graduate Workshop, University of South Carolina, April 17, 1980,
published in Proceedings, 1980.
28.
"A Dynamic Programming Algorithm for Cluster Analysis," Mathematical Programming in Statistics, Edited
by Arthanari and Dodge, New York, John Wiley &
Sons.
27.
"FANTASYLAND ACCOUNTING RESEARCH: Let
26.
"ARISA: Corporate Social Performance," in Tuck
Today, The Amos Tuck Graduate School of Business, Dartmouth College,
1979.
25.
"Quantitative Methods in Management Accounting," The Accounting Journal, Winter 1978, 244-277.
24.
"Social Accounting Versus the Tin Lizzie," The Relevance of History to Contemporary Accounting Issues (New
York: New York University, 1978, 21-32).
23.
"Optimal Allocation of Joint (Common) Costs: A Parametric Programming
Approach," Decision Sciences, Vol.
9, July 1978, 436-451.
22.
PHANTASMAGORIC ACCOUNTING: Research and Analysis of Economic, Social and
Environmental Impact of Corporate Business (Sarasota, FL: The
American Accounting Association, 1977).
21.
"Truth Versus Fiction Versus Something," The Accounting Review, Vol. L, October 1975,
No. 4, 871-874.
20.
"Report of the Committee on Social Cost," The Accounting Review, Supplement to Vol. XLX,
1975, 50-90.
19.
"An Experimental Design for Study of Effects of Accounting Variations in
Decision Making," in Research for Business
Decisions: An Interdisciplinary Approach, Eli Peace Cos III, Editor
(Austin, Texas: Bureau of Business Research, 1975), 136-150.
18.
"Report of the Committee on Social Cost," The Accounting Review, Supplement to Vol.
XLIX, 1974.
17.
"The Multicollinearity Trap," Journal of Systems Management, Vol. 23, No. 2,
February 1972, 28-35.
16.
"Report of the Committee on Measures of Effectiveness for Social
Programs," The Accounting Review,
Supplement to Vol. XLVII, 1974.
15.
"A Review of Information for Management Decisions: A System for Economic
Analysis and Accounting Procedures," The Accounting Review, Vol. XLVI, No.
2, April 1971.
14.
"A Cluster Analysis Study of Financial Performance of Selected Business
Firms," The Accounting Review,
Vol. XLVI, No. 1, January 1971, 36-56.
13.
"Report of the Committee on Non-Financial Measures of Effectiveness," The Accounting Review, Supplement to Vol.
XLVI, 1971, 165-212.
12.
"Logic and Sanctions in Accounting: Critique," Accounting in Perspective, R.R. Sterling and W.F.
Bents, Eds., Southwestern Publishing Company, Cincinnati, Ohio, 1971, 38-50.
11.
"Empirical Evidence from the Behavioral Sciences: Fish Out of Water,"
The Accounting Review, Vol. XLV,
No. 3, July 1970, 502-508.
10.
"Sensitivity Analysis and Integer Linear Programming," Management Planning and Control, J.L. Livingston,
Eds., McGraw-Hill Book Company, New York, 1970, 361-392.
Discussion Portions in The Behavioral Aspects of Accounting Data for Performance Evaluation, T.J. Burns, Ed., Published by College of Administrative Science, The Ohio State University, Columbus, Ohio, 1970.
9.
"A Discussion of Comparative Values and Information Structures," in
Empirical Research in Accounting: Selected Studies 1969, Journal of Accounting Research Supplement,
University of Chicago, 1970, 168-181.
8.
"A Dynamic Programming Algorithm for Cluster Analysis," The Journal of Operations Research, Vol. 17,
No. 6, November-December 1969.
7.
"A Discussion of the Effects of Information Feedback Frequency,"
Empirical Research in Accounting: Selected Studies 1967, Journal of Accounting Research Supplement,
University of Chicago, 1968.
6.
"An Experimental Study of the Effects of Accounting Variations in Security
analysis and Portfolio Selections," Mississippi
Valley Journal of Business and Economics, Vol. IV, No. 1, Fall 1968,
1-20.
5.
"Sensitivity Analysis and Integer Linear Programming," The Accounting Review, Vol. XVIII, No. 3, July
1968, 425-446.
4.
"Review of Decision Mathematics," The
Accounting Review, Vol. XLIII, No. 2, April 1968, 397-398.
3.
"Statistical Analysis in Cost Measurement and Control," (with Carl T.
Thomsen), The Accounting Review,
Vol. XLIII, No. 1, January 1968, 93.
2.
"An Experimental Design for Study of Effects of Accounting Variations in
Decision Making," The Journal of Accounting
Research, Vol. IV, No. 2, Autumn 1966, 224-238.
1.
"Need for Statistics in Auditing Procedures," A Summa Cum Laude
Paper, Western Business Review, Vol. IV,
No. 4, November 1960, 27-32.
372
“Education Technology Updates,” Accounting Educators Conference sponsored by
the Mississippi State Society of CPAs,
371
“Accounting for Derivatives,” Workshop Conducted for the Center for Professional Education, Inc., Radisson Lord
Baltimore Hotel, August 24, 2007 in Baltimore, Maryland: Host:
. My presentation materials for this day-long session are available at http://www.cs.trinity.edu/~rjensen/Calgary/CD/
372
“Accounting for Fair Values,” Workshop Conducted for the Center for Professional Education, Inc., Hilton Hotel,
July 9, 2007 in Irvine, California:
Host:
My presentation materials for this day-long session are available under “Fair
Value” at http://www.cs.trinity.edu/~rjensen/Calgary/CD/
371
“Accounting for Derivatives,” Workshop Conducted for the Center for Professional Education, Inc., Crown Plaza
Hotel, June 6, 2007 in Dallas, Texas:
Host:
370
“Accounting for Derivatives,” Workshop Conducted for the Center for Professional Education, Inc., Embassy
Suites Hotel, December 7, 2006 in Rye, New York: Host:
369
“Accounting for Derivatives,” Workshop Conducted for the Center for Professional Education, Inc., Embassy
Suites Hotel in Crystal City, Virginia,
November 3, 2006: Host:
368
“Whether Certain Firm Commitment Contracts are Scoped Into FAS 133,” on October
8, 2006 for Oil Combinations, Inc.,
email: oci@oci-1987.com
367
“Workshop on IAS 39” Caribbean Society of Chartered
Accountants, Ambassador Hotel,
366
“Accounting Fraud – Global Experiences and their Implications for the
Caribbean,” Governance, Accountability, and Performance: An international accounting conference,
Sponsored by ACCA, Crowne
Plaza Hotel,
david.raggay@ifrs-consultants.com
365
“Accounting for Derivatives: FAS 133 and
Beyond,” Workshop Conducted for the Center for
Professional Education, Inc., Hyatt
364
”Workshop on Accounting for Derivative Financial Instruments,” ATOFINA
Petrochemicals, Inc.,
363
”Overview of FAS 133,” April 27, 2004, Valero Energy Corporation in
362
”2004 Price Risk Management Course:
Managing Risk in Turbulent Markets,”
361
"Update on Financial Accounting Standards," Southern Gas Association Accounting &
Financial Executives Conference,
360
"The Crisis in Accountancy," Kent State University
and the Ohio Council of the Institute of Management, April 18, 2003
in Kent, Ohio. Host: Norman Meonske
359
”CASB School Review,” Chartered Accountancy School of Business, March
3-5 in Calgary, Canada. Host: John Brennan
358
”CASB School Review,” Chartered Accountancy School of Business, March
3-5 in Vancouver, Canada. Host: John Brennan
357
"Accounting for Intangibles and Internet Reporting," Pre-conference
Workshop, 14th Asian Pacific Conference on
International Accounting Issues, November 22, 2002 in Los
Angeles. Host: Ali Peyvandi --- http://www.craig.csufresno.edu/apc/
356
"The Future of the Accounting Profession: Part 2," Virginia
Institute of CPAs Educator Conference in Virginia Beach, Virginia Polytechnic Institute and State University,
November 20, 2002. Host: Konrad Kubin
355
"Advances in Accounting for Derivative Financial Instruments," Florida Institute of CPAs Educator Conference, The
University of South Florida, October 24-25, 2002 in Tampa. Host: Gary Holstrum
354
" What Critical Factors
Determine Pedagogical Success Versus Failure?," Florida State Society Educators
353
"The Future of the Accounting Profession: Part 1," Virginia
Institute of CPAs Educator Conference in Roanoke, Virginia
Polytechnic Institute and State University, September 30,
2002. Host: Konrad Kubin
352
"Advances in Technology for Accounting Education," Fifth
International Congress on Innovations in Teaching Accounting and Business,
September 19, 2002 in Guanajuato City, Mexico.
Host: Professor Salvador Ruiz-de-Chavez
351
"Accounting for Intangibles and Internet Reporting: Teaching Modules That
Can Be Plugged Into Accounting Courses, Auditing Courses, and Electronic
Commerce Courses," American Accounting
Association 2002 Annual Meetings, August 14, 2002 in San Antonio.
--- http://www.trinity.edu/rjensen/000aaa/cepSanAntonio
350
"What Critical Factors Determine Pedagogical Success Versus Failure? The
Highly Successful Online MBA Courses at Duke University and the University of
Connecticut and How Material Provided to Students in Classrooms Should Be
Revised for Online Students," Workshop No. 1, American
Accounting Association 2002 Annual Meetings, August 13, 2002 in San
Antonio --- http://www.trinity.edu/rjensen/000aaa/cepSanAntonio.htm
349
"Trends in Distance Education," International
Accounting Conference Hosted by Niagara University and Hong Kong Polytechnic
University, Niagara Falls, Canada,
August 9, 2002. Host: Linda Kidwell
348
"Accounting Scandals in the United States: Impacts on the
World," The University of Augsburg,: Augsburg,
Germany, June 18, 2002. Host: Dr. Adolph Coenenberg
347
"Accountancy Profession in a Crisis: Worldwide Trends and Options for the
Future," The 2002 European Applied Business Research Conference,: Rothenburg ob der
Tauber, Germany, June 17, 2002.
Host: Ron Clute
346
Workshop on Distance Education," Mercer
University, November 9, 2001, Atlanta.
Host: Cassie F. Bradley
345
"Plenary Session Entitled EDUCACION E INSTRUCCION SIN FRONTERAS,"
Fourth International Congress on Innovations in Teaching Accounting and
Business, Benemerita Universidad Autonoma,
August 30, 2001, Puebla, Mexico.
Host: Professor Salvador Ruiz-de-Chavez
344
"Educational Issues in FAS 133: Accounting for Derivative Financial
Instruments and Hedging Activities," Texas
Society of CPAs Educator Seminar," Airport Hilton Hotel, Austin, Texas, October 19, 2001: Host
Roselyn Morris
343
"Good Versus Bad Online Content for Learning: How the Pros Design, Author,
Test, and Deliver Knowledge Portals and Online Courses for Prestigious
Universities and Online Supplements for Publishing Companies," Continuing Education Program Workshop at the 2002 Annual
Meetings of the American Accounting Association, Atlanta, August 11,
2001. This is an all-day workshop on August 11.
342
"Cross Border Business of Education in the 21st Century," Third
Globalization Conference Sponsored Jointly by the American Accounting
Association and Schmalen