MBA Elective: ACC 525– Taxes and Business Strategy
Background (degrees, past work experience, etc.)
Ph.D. December 1990, Arizona State University, Emphasis: Taxation; Supporting Area: Social Psychology
MAcc August 1986, University of South Florida, Emphasis: Taxation
BSBA December 1982, University of North Carolina at Chapel Hill, Emphasis: Accounting
h3. Academic Experience
- Assistant, Associate and Full Professor, North Carolina State University, August 1989 – present
- Visiting Professor, Vienna School of Economics and Business (Wirtschaftuniversitat Wien), (Summer 2006).
- Visiting Professor, International Management Program, IESEG School of Management, Catholic University, Lille, France (March 2003, March 2004, March 2005)
- Adjunct Professor, Kenan Flagler Business School, UNC-Chapel Hill (Fall 2001- Fall 2009)
Professional and Consulting Experience
- Visiting Professor, AICPA, Washington, DC January 1999 – July 1999
- Developed and/or taught continuing professional education (CPE) courses for the AICPA National Tax Education Program, McGladrey & Pullen LLP, PricewaterhouseCoopers, BDO Seidman and various local organizations.
- Staff Accountant, KMG Main Hurdman CPA’s, St. Petersburg, Florida, January 1983 – August 1985
Recent / Past Research
Lead Author for Federal Tax Research, 10th Edition (2014) with Gerald E. Whittenburg and Steve Gill, Cengage Learning.
“The AICPA Model Tax Curriculum: 2014 Revisions,” written by the AICPA Model Tax Curriculum Task Force, The Tax Adviser, pp. 588-592, AICPA.
“The Dance Continues: States and Multi-State Corporations Dance in and out of Real Space and Cyberspace,” with David Baumer and Wade Chumney, SMU Science and Technology Law Review, 2013, Volume XVI (3), pp. 439-452.
“The Effects of a Single Sales Factor Apportionment Formula on North Carolina Corporate Income Tax and the Economy,” The North Carolina Fair Tax Act: A Preliminary Analysis of the Proposal for Its Adherence to Sound Tax Principles, Potential Economic Impacts and Role in Economic Recovery, 2013, The University of North Carolina:
This research report comprises one chapter in a larger monograph that was produced on behalf of the Senate Finance Committee of the North Carolina General Assembly. The General Assembly made a request through UNC General Administration and President Tom Ross for a group of UNC faculty to analyze the proposed changes in the North Carolina tax system. Other faculty involved in the project were Mike Walden from NC State, Brent Lane from UNC-Chapel Hill and Ben Russo from UNC-Charlotte.
“The Patenting of a Profession -Accounting in the Crosshairs” with David Baumer and Wade Chumney, Chapter 5 in The Changing Face of US Patent Law and its Impact on Business Strategy, edited by Daniel R. Cahoy and Lynda J. Oswald, 2013, Edward Elgar Publishing.
“Indexing North Carolina Income Taxes for Inflation,” with L. Savanna Farris (MAC student), State Tax Notes, Volume 56, Number 13, June 28, 2010, pp. 1019 – 1028.
“Patents Gone Wild: An Ethical Examination and Legal Analysis of Tax-Related and Tax Strategy Patents,” with Wade Chumney and David Baumer, American Business Law Journal, 46(3), Fall 2009, pp. 343-407.
“When Worlds Collide: Applying the Nonobviousness and Novelty Requirements of Patent Law to Tax Strategy Patents,” with David Baumer and Wade Chumney, ATA Journal of Legal Tax Research, Volume 7, 2009.
What are some highlights of your experience teaching in the MAC Program?
- Visiting London, Paris, Prague, and Vienna with MAC students.
- Publishing a paper with one of my MAC students and research assistants as a co-author
Do you have any advice to prospective students on what to expect from the MAC curriculum?
A rigorous preparation for a successful career in accounting.
Something personal you would like to share.
I have provided tax consulting and compliance services to individual and small business clients for over 25 years. I am an active member of the AICPA having served as chair of the Trust, Estate and Gift Tax Committee, chair of the Tax Legislation and Policy Committee and as a member of the Tax Executive Committee and Pre-certification Education Executive Committee.
I have testified before the U.S. Senate Committee on Finance as well as the North Carolina General Assembly’s finance committees in both the House and Senate.
I am involved in North Carolina tax policy issues having served as the Chief of Staff of North Carolina’s State and Local Fiscal Modernization Study Commission established by the Governor and General Assembly. Since that time, I have consulted on a regular basis with members of the North Carolina General Assembly.