CHARLES P. BARIL

James Madison University

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PERSONAL DATA    Married to Candace S. Foster, three children.

Ph.D., Accounting, 1986, University of Florida

M.B.A., Quantitative Methods,1972, College of William & Mary

A.B., Accounting, 1970, College of William & Mary

C.P.A., Virginia, 1970

EMPLOYMENT BACKGROUND

1989- present    School of Accounting, James Madison University; Professor (1998), Arthur Andersen Faculty                             Fellow (1994).

1992- 1994       School of Accounting, James Madison University; Director- Master's of Science in Accounting                             Program.

1986- 1988       McIntire School of Commerce, University of Virginia;Assistant Professor of Accounting.

1982- 1984       University of Florida; Coordinator of Principles of Accounting, Graduate Teaching Assistant.

1980- 1982        James Madison University; Assistant Professor of Accounting, Coordinator of Principles of                             Accounting.

1977- 1978        Virginia Polytechnic Institute and State University; Instructor of Accounting.

1974- 1977        Bowling Green State University; Instructor of Accounting.

1974- 1980        Energy Conserving Homes; Founder and CFO.

1972- 1974         Touche Ross & Co.; Audit Staff Senior.

HONORS AND AWARDS

RESEARCH

Articles/Books Published

"Critical Thinking in the Public Accounting Profession: Aptitudes and Attitudes," Journal of Accounting Education, with B. Cunningham, D. Fordham, R. Gardner, and S. Wolcott, 16:3, 1998.

"Critical Thinking Competencies Essential to Success in Public Accounting," Federation of Schools of Accountancy Resource Guide, with M. Chain, B. Cunningham, D. Fordham, R. Gardner, K. St. Pierre, S. Wolcott, 1998.

"Economic Value Added and Small Businesses," Journal of Small Business Strategy, with B. Marshall and R. Sartelle, Fall 1997.

"A Catalog of Resource Materials for Assessing Students’ Higher-Level Thinking Skills," Federation of Schools of Accountancy, with C. Johnson, S. Mahenthiran, M. Sarhan, and G. Weinstein, December 1996.

"Managing Risk With Derivatives," Management Accounting, with R. Benke and G. Buetow, November 1996.

(Awarded the Institute of Management Accountants’ 1996 Lybrand Gold Medal.)

"Change in Accounting Education: A Research Blueprint," Editor, FSA Educational Research Committee report published by Center for Research in Accounting Education, November 1995.

(Reprinted in Journal of Accounting Education, Summer 1996.)

"Scholarly Accomplishments in Promotion and Tenure Decisions of Accounting Faculty," Journal of Accounting Education, with D. Street, Spring 1994.

"Essays on Changing Accounting Education," Center for Research in Accounting Education, with B. Roof, 1994.

"Research, Teaching, and Service in Promotion and Tenure Decisions of Accounting Faculty," Journal of Accounting Education, with D. Street and R. Benke, Spring 1993.

"Promotion and Tenure Decisions for Business Law Faculty in AACSB Colleges of Business," Journal of Legal Studies Education, with A. Hamilton and D. Street, Spring 1993.

"How Does Your Accounting Department Measure Up?" Management Accounting, with B. Roof, April 1991.

"Use 1-2-3 to Advise Your Clients with the Lease, Cash Purchase, or Purchase with Financing Decision," Computers in Accounting, with R. Benke, January 1991.

"The Lease versus Purchase Decision," Management Accounting, with R. Benke, March 1990.

(Reprinted in IEEE Engineering Review, September 1990.)

"Dimensions of Faculty Research," Center for Research in Accounting Education, with R. Benke and D. Street, 1990.

"The Plan to Restructure Professional Standards: An Overview," The Virginia Accountant Quarterly, with M. Lathan, September 1988.

"Fraudulent Financial Reporting and the Treadway Commission Report," The Virginia Accountant Quarterly, with M. Lathan, March 1988.

Working Papers

"The Frederickson and Pratt Model: Determining the Competencies Demanded and Supplied for the First Courses in Accounting," working paper, with R. Benke.

"Long-Term Incentive Compensation, Ownership, and the Decision Horizon Problem," working paper.

"Performance Plans and Ownership Structure: An Empirical Analysis," working paper.

Invited Presentations

Federation of Schools of Accountancy annual meeting, December 1997, "Research Opportunities in Accounting Education."

University of North Carolina, May 1987, "Long-Term Incentive Compensation, Ownership, and the Decision Horizon Problem."

Manuscript Reviews

The Accounting Review, 1990 - 1993

Journal of Accounting Education, 1991 - present

Journal of Management Accounting Research, 1992 - present

Accounting Education: A Journal of Research, Practice and Theory, 1994- present

Courses Taught

Course Development and Innovations

COB 241 and 242

• Chaired committee that developed Statement of Core Competencies for Introductory Accounting Sequence.
• Designed suggested curriculum "Developing Critical Thinking Skills/Using Accounting Information to Make Business Decisions."
• Developed "transaction analysis" approach and designed handouts as foundation for Introductory Accounting Sequence.

Accounting 343

• Coordinated the development of the Statement of Core Competencies for Intermediate Accounting Sequence.

• Overhauled this course introducing an extensive series of abstract reasoning skills cases, handouts and exercises developed as part of a 1995 Summer Teaching Grant.

• Developed a teaching unit introducing students to the recruiting process and the resources available through Career Services, the goals of resume writing and ways to demonstrate that one possesses communication, leadership and interpersonal skills. This unit included hosting Mark Kleifges, partner-in-charge of recruiting for Arthur Andersen, Washington, D.C., for a presentation followed by a question and answer session on recruiting issues.
• Developed and introduced the 1996 Merck & Co. financial statement analysis project to enhance students’ logical thinking, critical analysis, and writing skills. Students, individually, prepare a corporate synopsis, DuPont analysis charts, and a Merck/Industry ratio comparison sheet. Then, group members collaborate in preparing a written analytical summary of Merck’s operations and changes in its financial condition.
• Developed and presented Snyder Communications Initial and Secondary Public Offering case with M. Kleifges, Arthur Andersen & Co. Students analyze and present in writing the risks Snyder’s potential investors faced based on their review of the company’s prospectus.

• To encourage involvement with the profession outside of the classroom and development of analytical and writing skills, students attend professional meetings and prepare written critiques of presentations by practicing accountants.

Accounting 344

• Introduced Summer Internship Ethics case during first class to help students appreciate more fully the impact of their decisions on all stakeholders.
• Developed, presented, and evaluated with D. Fordham a computer spreadsheet class presentation, group assignment and video on Bond Pricing and Valuation and the time value of money.

• Based on the AECC’s "Composite Profile of Capabilities Needed by Accounting Graduates," developed and introduced a writing assignment requiring a self-appraisal by students and plan to overcome perceived weaknesses.
• Developed the 1995 Courtyard by Marriott II Debt Offering evaluation case with Mark Kleifges (Arthur Andersen & Co.).
• Developed the Four Hotel Investment Decision case with J. Catalfamo (AA&Co.).
• Developed the Marriott Corp. Lending Decision case and the Riggs Nat'l Bank Investment Decision case with B. Kovarik (AA&Co.).
• Developed and introduced Debt and Equity Securities Selling Decision case involving income management via equity investment decisions (FASB No. 115).

• Completely redesigned the course, centering it on financial statement analysis to facilitate the development of students’ critical thinking and unstructured problem solving skills.
• To facilitate cooperative learning, each week student groups prepare handouts, present cases based on real-world financial statements, and respond to questions. Then, students share with the presenters the strong points of their presentations, followed by suggestions for improvement.

• Developed and introduced Pepsi and Coca-Cola Comparative Financial

Statement Analysis project, comparing the profitability and risk prospects of the two companies. The Internet is used as a resource for company and industry information, including SEC reports.

• To enhance critical analysis skills, students lead weekly seminar discussions of the strengths and weaknesses of the arguments presented in the Wall Street Journal’s Managers Journal essay.

• Supervised Don Bowers’ SEC Corporate Reporting/ Financial Statement Analysis project

• Coordinated (with B. Marshall) Rob Sartelle’s Economic Value Added for Small Business project culminating in a publication

SERVICE