
Profile
James F. Brown, Jr.
Professor of Accountancy
Accountancy, CBA 392P.O. Box 880488
University of Nebraska-Lincoln
Lincoln, NE 68588-0488, USA
Phone: (402) 472-2320
Fax: (402) 472-4100
E-mail:
Joined the college in January 1980.
Expertise:
- Cost Management
Education:
D.B.A., University of Tennessee at Knoxville, 1981
M.B.A., East Tennessee State University, 1970
B.S., University of Tennessee at Knoxville, 1968
M.B.A., East Tennessee State University, 1970
B.S., University of Tennessee at Knoxville, 1968
Teaching Interests:
Managerial
Published in the following:
-Journal of Applied Business Research
-Accounting EnquiriesManagerial Auditing Journal
-Journal of Accounting Education
-New Directions in Public Administration Research
-Handbook of Financial Management for Banks
-Professional Administrator
-Management Accounting
-Planning Review
-Internal Auditing
-Mid-South Business Journal
-Issues in Accounting Education
-Accounting EnquiriesManagerial Auditing Journal
-Journal of Accounting Education
-New Directions in Public Administration Research
-Handbook of Financial Management for Banks
-Professional Administrator
-Management Accounting
-Planning Review
-Internal Auditing
-Mid-South Business Journal
-Issues in Accounting Education
Awards:
-CBA Alumni Association Distinguished Professor Award, 2001.
-Beta Alpha Psi Accountant of the Year, 1991.
-Recognition Award for Contributions to Students, University of Nebraska, 1991.
-University of Nebraska Distinguished Teaching Award, 1990.
-Certificate of Merit, National Association of Accountants, 1986.
-Beta Alpha Psi Accountant of the Year, 1991.
-Recognition Award for Contributions to Students, University of Nebraska, 1991.
-University of Nebraska Distinguished Teaching Award, 1990.
-Certificate of Merit, National Association of Accountants, 1986.
Refereed Publications:
-"Annual and Quarterly Financial Data: Accuracy of Investment Decisions," with Musa Al-Darayseh, Journal of Applied Business Research, Spring 1992.
-"Firm Specific and Economic Environments: Determinants of Corporate Failure," with Musa Al-Darayseh, Journal of Business and Economics, Spring 1992.
-"Factors Influencing Slack in Governmental Budget Processes," with Walter B. Moore, Accounting Enquiries, Vol. 2, No. 11, August 1992, pp. 95-126.
-"A Case for Updating Management Accountants' Ethical Standards," with Mike Shaub, Managerial Auditing Journal, Vol. 7, No. 2, April 1992, pp. 37-40.
-"The Curriculum Required to Develop a Tax Specialist - A Comparison of Practitioner's Opinions with Current Programs," with Nancy Stara and Paul Shoemaker, Journal of Accounting Education, Vol. 9, 1991, pp. 79-104.
-"Expectancy Theory and Budgetary Slack," with Walter Moore, New Directions in Public Administration Research, Volume 2, No. 2, January 1990, pp. 31-41.
-"Accounting for Loan Losses in Commercial Banks" (Chapter in a text), Handbook of Financial Management for Banks, Shepard's/McGraw-Hill, Inc., 1989, pp. 181-196.
-"New Zealand Strategic Planning Practices," with Ashley Burrows, Professional Administrator, Volume 41, No. 1, February-March 1989, pp. 18-20.
-"The Application of Mathematical Programming in Capital Rationing," with David S. Christensen, Excel - A Journal of Applied Business Research, Fall, 1988, pp. 143-159.
-"How U.S. Firms Conduct Strategic Planning," Management Accounting, February, 1986, pp. 38-44; 55.
-"Corporate Planning - Key to Survival," submitted to Planning Review, accepted for publication.
-"Centel's Approach to Internal Control - An Accounting Policy Manual," with John Meyer, Internal Auditing, Summer, 1985, pp. 56-61.
-"How New AACSB Accounting Standards are Viewed," with Thomas E. Balke, Management Accounting, January 1985, pp. 10-11.
-"A Strategic Aid to Internal Control - The Accounting Policy Manual," Mid-South Business Journal, Volume V, Number 1, 1984, pp. 16-18.
-"Accounting Curriculum of AACSB Schools Intending to Seek Accreditation," with Thomas E. Balke, Issues in Accounting Education, 1983, pp. 50-59.
-"Do Accountants Need More Education?" with Thomas E. Balke, Management Accounting, November 1982, pp. 26-29.
-"Firm Specific and Economic Environments: Determinants of Corporate Failure," with Musa Al-Darayseh, Journal of Business and Economics, Spring 1992.
-"Factors Influencing Slack in Governmental Budget Processes," with Walter B. Moore, Accounting Enquiries, Vol. 2, No. 11, August 1992, pp. 95-126.
-"A Case for Updating Management Accountants' Ethical Standards," with Mike Shaub, Managerial Auditing Journal, Vol. 7, No. 2, April 1992, pp. 37-40.
-"The Curriculum Required to Develop a Tax Specialist - A Comparison of Practitioner's Opinions with Current Programs," with Nancy Stara and Paul Shoemaker, Journal of Accounting Education, Vol. 9, 1991, pp. 79-104.
-"Expectancy Theory and Budgetary Slack," with Walter Moore, New Directions in Public Administration Research, Volume 2, No. 2, January 1990, pp. 31-41.
-"Accounting for Loan Losses in Commercial Banks" (Chapter in a text), Handbook of Financial Management for Banks, Shepard's/McGraw-Hill, Inc., 1989, pp. 181-196.
-"New Zealand Strategic Planning Practices," with Ashley Burrows, Professional Administrator, Volume 41, No. 1, February-March 1989, pp. 18-20.
-"The Application of Mathematical Programming in Capital Rationing," with David S. Christensen, Excel - A Journal of Applied Business Research, Fall, 1988, pp. 143-159.
-"How U.S. Firms Conduct Strategic Planning," Management Accounting, February, 1986, pp. 38-44; 55.
-"Corporate Planning - Key to Survival," submitted to Planning Review, accepted for publication.
-"Centel's Approach to Internal Control - An Accounting Policy Manual," with John Meyer, Internal Auditing, Summer, 1985, pp. 56-61.
-"How New AACSB Accounting Standards are Viewed," with Thomas E. Balke, Management Accounting, January 1985, pp. 10-11.
-"A Strategic Aid to Internal Control - The Accounting Policy Manual," Mid-South Business Journal, Volume V, Number 1, 1984, pp. 16-18.
-"Accounting Curriculum of AACSB Schools Intending to Seek Accreditation," with Thomas E. Balke, Issues in Accounting Education, 1983, pp. 50-59.
-"Do Accountants Need More Education?" with Thomas E. Balke, Management Accounting, November 1982, pp. 26-29.
PROFESSIONAL ORGANIZATION MEMBERSHIPS
-National Association of Accountants Committee on Membership, 1990-1992
-National Association of Accountants Committee on Publication, 1989-1990.
-Federation of Schools of Accountancy Committee on Associate Memberships, 1988-1989.
-Federation of Schools of Accountancy Committee on Five Year Accounting Programs, 1987-1988.
-National Association of Accountants, National Director, 1987-1988.
-National Association of Accountants Committee on Education, 1986-1987.
-Nebraska Cornhusker Chapter, NAA, Long Range Planning Committee, Chairman, 1986-1987.
-Nebraska Cornhusker Chapter, NAA, President, 1985-1986.
-North Central Regional Council, National Association of Accountants, 1984-1986.
-Nebraska Cornhusker Chapter, NAA, Vice President of Administration, 1984-1985.
-Nebraska Cornhusker Chapter, NAA, Vice President of Education & Professional Development, 1983-1984.
-Nebraska Cornhusker Chapter, NAA, Vice President of Education & Professional Development, 1982-1983.
-Nebraska Cornhusker Chapter, NAA, Director of IMA/CMA Affairs, 1981-1982.
-Nebraska Cornhusker Chapter, NAA, Director of Student Sponsorship Program, 1981-1982.
-Nebraska Cornhusker Chapter, NAA, Director of Professional Development, 1980-1981.
PROFESSIONAL CERTIFICATION
-CMA Certificate Management Accountant, 1983
-National Association of Accountants Committee on Membership, 1990-1992
-National Association of Accountants Committee on Publication, 1989-1990.
-Federation of Schools of Accountancy Committee on Associate Memberships, 1988-1989.
-Federation of Schools of Accountancy Committee on Five Year Accounting Programs, 1987-1988.
-National Association of Accountants, National Director, 1987-1988.
-National Association of Accountants Committee on Education, 1986-1987.
-Nebraska Cornhusker Chapter, NAA, Long Range Planning Committee, Chairman, 1986-1987.
-Nebraska Cornhusker Chapter, NAA, President, 1985-1986.
-North Central Regional Council, National Association of Accountants, 1984-1986.
-Nebraska Cornhusker Chapter, NAA, Vice President of Administration, 1984-1985.
-Nebraska Cornhusker Chapter, NAA, Vice President of Education & Professional Development, 1983-1984.
-Nebraska Cornhusker Chapter, NAA, Vice President of Education & Professional Development, 1982-1983.
-Nebraska Cornhusker Chapter, NAA, Director of IMA/CMA Affairs, 1981-1982.
-Nebraska Cornhusker Chapter, NAA, Director of Student Sponsorship Program, 1981-1982.
-Nebraska Cornhusker Chapter, NAA, Director of Professional Development, 1980-1981.
PROFESSIONAL CERTIFICATION
-CMA Certificate Management Accountant, 1983
Research
Selected Articles:
- Firm Specifics and Economic Environment: Determinants of Corporate Failure
- Annual and Quarterly Financial Data: Accuracy of Investment Decisions
- Factors Influencing Slack in Governmental Budget Processes
- A Case for Updating Management Accountants' Ethical Standards
- New Zealand Strategic Planning Practices
- The Application of Mathematical Programming in Capital Rationing
- How U.S. Firms Conduct Strategic Planning
- Centel's Approach to Internal Control - An Accounting Policy Manual
- How New AACSB Accounting Standards are Viewed
- A Strategic Aid to Internal Control - The Accounting Policy Manual
- Accounting Curriculum of AACSB Schools Intending to Seek Accreditation
- Do Accountants Need More Education?

