Stanley Harold Kratchman, Ph.D.

Professor, Department of Accounting

Texas A&M University

College Station, Texas 77843

(409) 845-3175

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EDUCATION

· Ph.D. in Business Administration, The Pennsylvania State University, 1973

• Major Field: Accounting
• Minor Fields: Quantitative Business Analysis, Psychology

· M.B.A., Drexel Institute of Technology, 1967

• Major Fields: Accounting and Finance

· B.S. in Business Administration, Drexel Institute of Technology, 1964

• Major Field: Accounting

TEACHING AND ADMINISTRATIVE EXPERIENCE

• Price Waterhouse Teaching Excellence Professor of Accounting, Texas A&M University, College Station, Texas, 1989-1990, 1994-1995, and 1995-1996.
• Professor, Department of Accounting, Texas A&M University, College Station, Texas, September 1, 1983-present.
• Associate Professor, Department of Accounting, Texas A&M University, College Station, Texas, August 1, 1977-September 1, 1983. Received permanent tenure September 1, 1979.
• Masters Programs Coordinator, Department of Accounting, Texas A&M University, College Station, Texas, 1978-1983.
• Acting Head, Department of Accounting, School of Business, The University of North Carolina at Greensboro, October 1, 1976-July 30, 1977.
• Associate Professor of Accounting, The University of North Carolina at Greensboro, July 1, 1976-July 30, 1977. Received permanent tenure July 1, 1976.
• Assistant Professor of Accounting, The University of North Carolina at Greensboro, August 1, 1973-July 1, 1976.
• Associate Professor of Business Administration, Shippensburg State College, Shippensburg, Pennsylvania, July 1971-July 1974.
• Graduate Assistant, The Pennsylvania State University, University Park, Pennsylvania, 1968-1971.
• Served as a teaching, research and administrative assistant to the department head during this time.
• Instructor of Business Administration, Rider College, Trenton, New Jersey, 1965-1968.
• Responsibilities included teaching undergraduate accounting, business statistics, and business mathematics courses.
• Assistant to the Dean, School of Business Administration, Rider College, Trenton, New Jersey, September 1967-July 1968.
• Specific duties included the design and structuring of a new MBA program. Program began successfully in September 1968.
• Instructor, Banks Business College, Philadelphia, Pennsylvania, 1964-1965.

BUSINESS EXPERIENCE

• Partner, S. & I. Kratchman Accounting Services, Fayetteville, Pennsylvania, 1972-1974.
• Responsible for preparation of individual and business tax returns as well as small business consulting.
• Staff Assistant, Griffith & Company, CPA's, Philadelphia, Pennsylvania, 1961-1964 (not continuous). Griffith & Company became a part of Laventhol, Krekstein, Horwath & Horwath, an international CPA firm, in 1964.
• Responsibilities primarily related to auditing and tax work.
• Branch Accountant, Breyer's Ice Cream Company, Philadelphia, Pennsylvania, January-June 1961.
• This position was held as a cooperative job while studying at Drexel University. It was full time for the dates shown above.
• Responsibilities included keeping records for all branch operations of the company.
• Special Auditor, General Accident Assurance Program, Philadelphia, Pennsylvania, Summer 1960
• Responsibility to help company adjust insurance rates for compact cars.

TEACHING AND RESEARCH INTERESTS

Financial Accounting, Issues in Accounting Education, behavioral implications of accounting information, and Accounting and business ethics.

PUBLICATIONS

Books

• College Accounting Principles (co-authors, Steven D. Grossman and Robert E. Malcom), Prentice-Hall, Inc., 1985.
• Advanced Accounting (co-authors, Larry G. Pointer and Russell Briner), Dame Publications, Inc., forthcoming.
• Deadly Art Puzzle: Accounting for Murder (co-author, D. Larry Crumbley), Dame Publications, Inc., 1996.

Practice Problems and Practice Sets:

• Val's Videoland, Incorporated (co-author, James J. Benjamin), Dame Publications, Inc., 1984.
• Val's Videoland, Incorporated - Computerized Version (co-authors, James J. Benjamin and L. Murphy Smith), Dame Publications, Inc., 1993.
• Practice Problem I for Use With Intermediate Accounting (co-author, James J. Benjamin), Richard D. Irwin Inc., 1987.
• Practice Problem II for Use With Intermediate Accounting (co-author, James J. Benjamin), Richard D. Irwin Inc., 1987.
• Practice Problem in Financial Accounting, Calcutron, Inc. , Dame Publications, Inc., 1990.
• Red Canyon Sports Center, A Practice Set to Supplement College Accounting Principles, (co-authors, Steven D. Grossman and Robert E. Malcom), Prentice-Hall, Inc., 1985.
• The Tall Man's Clothing Emporium, A Practice Set To Supplement College Accounting Principles, (co-authors, Steven D. Grossman and Robert E. Malcom), Prentice-Hall, Inc., 1985.
• The Unicorn Book Store, A Practice Set To Supplement College Accounting Principles, (co-authors, Steven D. Grossman and Robert E. Malcom), Prentice-Hall, Inc., 1985.
• Good Buddy CBs, Inc., A Practice Set To Supplement College Accounting Principles, (co-authors, Steven D. Grossman and Robert E. Malcom), Prentice-Hall, Inc., 1985.

PROFESSIONAL

Articles:

• "Involvement of the Undergraduate Accounting Curriculum with Distribution Cost Analysis," (co-authors, Richard T. Hise and Theodore H. Mattheis), The Accounting Review, XLIX, 1, January 1974, 153-157.
• "An Intra-industry Comparison of Alternative Income Concepts and Relative Performance Evaluations," (co-authors, Robert E. Malcom and Richard D. Twark), The Accounting Review, XLIX, 4, October 1974, 682-689.
• "The Comparison of Alternative Income Concepts: A Reply," (co-authors, Robert E. Malcom and Richard D. Twark), The Accounting Review, L. 4, October 1974, 865-868.
• "Management's Decision to Discontinue a Product," (co-authors, Richard T. Hise and Thomas A. Ulrich), The Journal of Accountancy, 139, 6, June 1975, 50-54.
• Reprinted in New Developments in Modern Accounting, (New York: American Institute of Certified Public Accountants, 1975), 94-98.
• Reprinted in "Accounting Information for Pricing Policies and Decisions," Revised Continuing Education Course, National Association of Accountants, 1976.
• Reprinted in A. Edward Spitz, Product Planning, Ruth W. and Howe C. Stidger, Inflation Management, John Wiley & Sons, Inc.
• Also reprinted in an issue of Management Review published by the American Management Association.
• "Managing Colleges and Universities Through Cost Analysis," (co-author, Edward E. Oliver), North Carolina Review of Business and Economics, 4, 1, October 1977, 5-11.
• "An Assessment of Replacement Cost Disclosures," (co-authors, Steven D. Grossman and Robert B. Welker), Journal of Financial Planning, 2, 4, Fall 1978, 260-267.
• "Alternative Income Concepts and Relative Performance Evaluation: A Reply," (co-authors, Robert E. Malcom and Richard D. Twark), The Accounting Review, L1, 2, April 1976, 421-426.
• "The Other Side of LIFO," (co-author, George B. Flanigan), Financial Executive, XLIII, 2, February 1975, 49.
• "Segmental Reporting: An Appraisal," (co-authors, Steven D. Grossman and Robert B. Welker), Massachusetts CPA Review, 53, 3, May-June 1979, 13-16.
• "The Need for Faculty Residency Programs in Accounting," (co-author, Michael N. Cassell), The Louisiana Certified Public Accountant, 38, 2, Summer-Fall 1979, 49-56.
• "Inflation Accounting for Banks," (co-author, Gary A. Giroux), The Bankers Magazine, 163, 1, January-February, 1980, 50-53.
• "An Alternative Cash Flow Analysis for Major Oil and Gas Producing Companies," (co-author, Winston T. Shearon), Oil & Gas Tax Quarterly, XXVIII, June 1980, 538-547.
• "How Banks Forecast," (co-author, Gary A. Giroux), Management Accounting, LXI, 11, May 1980, 39-44.
• Article won a Certificate of Merit from the National Association of Accountants. Award received June 1980 at New Orleans, LA.
• "Inflation Accounting for the Local Firm," (co-authors, Steven D. Grossman and Gary A. Giroux), Journal of Accountancy , 150, 5, November 1980, 94-102.
• "The Effect of Replacement Cost Disclosures on Security Prices," (co-authors, Steven D. Grossman and Robert B. Welker), The Journal of Accounting, Auditing, and Finance, 4, 2, Winter 1981, 136-143.
• "What FAS No. 33 Does to Bank Financial Statements," (co-authors, Gary A. Giroux and Steven D. Grossman), Management Accounting, LXII, 7, January 1981, 42-47.
• Article won a Certificate of Merit from the National Association of Accountants. Award received July 1981.
• "Accounting for the Impact of Inflation: The Experience of the Oil Companies," (co-authors, Gary A. Giroux and Steven D. Grossman), Oil & Gas Tax Quarterly, XXIX, 2, December 1980, 331-348.
• "Inflation Accounting for the Oil and Gas Industry," (co-authors Gary A. Giroux and Steven D. Grossman), Oil & Gas Tax Quarterly, XXX, 2, December 1981, 324-335.
• "More on Inflation Accounting for the Small Company," (co-authors, Gary A. Giroux and Steven D. Grossman), The Journal of Accountancy, 151, 5, May 1981, 34.
• "Translate-Restate vs. Restate-Translate: Pragmatism Overrides Theory," (co-authors Steven D. Grossman and Robert B. Welker) The Ohio CPA Journal, XLII, 3, Summer 1983, 131-137.
• "In Defense of ACRS Depreciation," (co-author Dennis R. Lassila) Tax Notes 32,1, July 7, 1986, 63-70.
• "Job Satisfaction: Differences Throughout the Profession," (co-author Sarah A. Reed) The Ohio CPA Journal, XLVI, 4, Autumn 1987, 33-47.
• "Developing and Managing a 20/80 Program," (co-author Richard T. Hise), Business Horizons, 30,5, September-October 1987, 66-73.
• "Cash Flow Statements for Oil and Gas Companies," (co-author Steven D. Grossman), Oil and Gas Tax Quarterly , XXXVI, 4, June 1988, 689-699.
• "A Longitudinal and Cross-Sectional Study of Students' Perceptions of The Importance of Job Attributes," (co-author Sarah A. Reed) Journal of Accounting Education, 7, 2, Fall 1989, 171-193.
• "The Effects of Changing Role Requirements on Accountants," (co-author Sarah A. Reed), Advances in Public Interest Accounting , Vol. 3, 1990, 107-136.
• "Job Satisfaction," (co-authors Sarah A. Reed and Robert H. Strawser), Management Accounting, 74, June 1993, 24-25.
• "Ethics: The Key to a Prosperous Oil & Gas Industry," (co-authors David Kerr and L. Murphy Smith), Oil and Gas Tax Quarterly, XLII, 1, September 1993, 143-167.
• "Job Satisfaction, Organizational Commitment, and Turnover Intentions of United States Accountants: The Impact of Locus of Control and Gender," (co-authors Sarah A. Reed and Robert H. Strawser), Accounting Auditing & Accountability Journal , 7, 1, 1994, 31-58.

Proceedings:

• "Distribution Cost Analysis and Performance Standards for Industrial Selling," Decision Science-Education and Applications. Proceedings of the Third Annual Northeast Region Meeting of the American Institute of Decision Sciences, 1974. (co-authors, Richard T. Hise and Thomas A. Ulrich.)
• "The Need for a Cash Flow Model," (co-authors, Thomas A. Ulrich and William E. Blouch), Decision Science-Education and Applications. Proceedings of the Annual Southeastern Region Meeting of the American Institute of Decision Sciences, February 20, 1975.
• "The Impact of Price Level Changes on New England Based Companies," (co-authors Steven D. Grossman and Gary A. Giroux), Proceedings of the 13th Annual American Institute for Decision Sciences, Vol. 1, November 18-20, 1981, Boston, Mass. Paper presented in the Inflation Accounting Session.
• "Whatever Happened to the Class of '69? A Ten Year Career Mapping Study," (co-authors Carlton D. Stolle and Thomas Oxner), Proceedings of the Southwest Meeting of the American Accounting Association, March 1982, Dallas, Texas.

Other Publications:

• "Real Estate Investment Trusts: An Introduction," The Society for the Advancement of Management Lamplighter , Rider College, Spring, 1968.
• "The Retail Inventory Method - A Better Way to Report Your Inventory," (co-author, Myron Gable), The Merchant , (Pennsylvania Retailer's Association), 6, 12, December 1973.
• "Inventory Valuation Methods and Their Impact on Profits," (co-author Myron Gable), The Merchant, (Pennsylvania Retailer's Association), 8, 12, February 1975.
• "Impact of the FTC Survey of Funeral Service in the District of Columbia," paper presented at the Funeral Directors and Morticians Association of North Carolina, Inc., Educational Seminar, Greensboro, North Carolina, March 11, 1975.
• "More Than a Degree is Needed for a Bright, Successful Future," Greensboro Daily News, Greensboro, North Carolina, Sunday, September 5, 1976.
• Funeral Pricing in North Carolina, (co-author, Alan H. Shuart), Monograph No. 1, Center for Applied Research, School of Business and Economics, University of North Carolina at Greensboro, Greensboro, North Carolina, November 1975.
• "Pollution Control Through Market Incentives" (co-authors, Gary A. Giroux and Wig Demoville), Management Accounting Digest Service, LXV, 8, February 1984.

Papers and Other Professional Activities:

• Presented paper at Midwest Business Administration Meeting, April 1978, entitled "Implications of Replacement Cost Accounting for Risk Manager," co-authors, George B. Flanigan and Joseph E. Johnson.
• Discussant for paper presented at the American Accounting Association, Mid-Atlantic Regional Meeting, April 1-3, 1976, at The Pennsylvania State University, University Park, Pennsylvania. Paper title and author: "An Analysis of the Underlying Assumption of the Stock Dividend Split Rule," Professor Donald Arnold, State University of New York at Albany.
• Moderator for panel discussion - Subject: "How Do Students Really Feel About Business?" presented by the Piedmont-Greensboro Chapter of the National Association of Accountants, January 15, 1976, Holiday Inn, Burlington, North Carolina.
• Moderator for panel discussion - Subject: "Accounting and Business from the Student's Viewpoint." Piedmont-Greensboro Chapter of National Association of Accountants, Greensboro, North Carolina, February 17, 1977.
• Proceedings Coordinator for the 1984 Annual Meeting of the Southwestern American Institute for Decision Sciences, San Antonio, Texas, February 29-March 3, 1984.
• "The Differential Impact of Role Overload, Inter-Role Conflict, and Coping Behavior," (co-author Sarah A. Reed), The 72nd Annual Meeting of the American Accounting Association , Cincinnati, Ohio, August 18, 1987.

Book Reviews:

• Ronald J. Thacker, Accounting Principles, Second Edition (Englewood Cliffs, New Jersey: Prentice-Hall, Inc., 1979). Review appeared in The Accounting Review, LV, 2, April 1980, 378-379.
• Steven K. Beckner, The Hard Money Book, (New York: The Capitalist Reporter Press, Inc., 197). Review appeared in Oil & Gas Tax Quarterly, XXVIII, 2, December 1979, 266-267.

Research Grants

• "An Investigation into the Profit Potential Necessary to Shift Natural Energy From the Processing of By-Products to More Critical Uses," (co-researcher, Gary L. Schugart), The College of Business Administration, Texas A&M University, 1978.
• "The Effects of Alternative Income Concepts on the Financial Results of Oil and Gas Producing Companies," The College of Business Administration, Texas A&M University, 1979.
• "Inflation Accounting for Large Banks," The College of Business Administration, Texas A&M University, 1980.
• "Analysis of Inflation Accounting Data," (co-researchers, Gary A. Giroux, Steven D. Grossman and Winston T. Shearon), The College of Business Administration, Texas A&M University, 1980.

Honors

• Teaching Assistantships at the Pennsylvania State University, 1968-69, 1969-70, 1970-71.
• Beta Gamma Sigma
• Beta Alpha Psi
• Faculty Advisor, Beta Alpha Psi Chapter-Texas A&M, 1987-present.

Awards

• Outstanding service award from the College of Business Administration, Texas A&M University, academic year 1978-79.
• Outstanding teaching award from the College of Business Administration, Texas A&M University, academic year 1980-81.
• Two certificates of merit from the National Association of Accountants.
• Distinguished teaching award from the Association of Former Students, Texas A&M University, 1981-82.
• Outstanding teaching award from the College of Business Administration, Texas A&M University, 1981-82.
• Teaching Excellence Award from Delta Iota Chapter of Beta Alpha Psi, Texas A&M University, 1987.
• Distinguished teaching award from the Association of Former Students, Texas A&M University, 1988-89.
• Named an Outstanding Faculty Advisor by Beta Alpha Psi, The National Accounting Honorary Fraternity, 1994.
• Price Waterhouse Teaching Excellence Professorship.

Courses Taught at Texas A&M

Accounting	229	Introductory Accounting
	327	Intermediate Accounting I
	328	Intermediate Accounting II
	401	Advanced Accounting
	602	Business Combinations and Accounting Measurements
	640	Accounting Concepts and Procedures I (the first MBA Accounting course)
	641	Accounting Concepts and Procedures II

Service to Texas A&M University

Served or am now serving on following committees at Texas A&M University:

• Graduate Instruction Committee - College of Business Administration
• Graduate Instruction Committee - Department of Accounting
• Financial Accounting Committee - Department of Accounting
• Faculty Advisory Committee - College of Business Administration - Chairman 1981-82.
• Faculty Affairs Council - Representing the College of Business Administration
• Academic Council - Texas A&M University
• Executive Committee - College of Business Administration
• Committee to Study the Communications Requirement in the MBA Program - College of Business Administration
• College of Business Administration and Graduate School of Business Promotion and Tenure Committee
• Scholarship Committee - Department of Accounting
• Financial Accounting Curriculum Review Committee - Department of Accounting
• University Advisors and Counselors - Texas A&M University
• Committee to Study the Five-Year Program in Accounting - Department of Accounting
• University Mentor
• Case Discussion Leader - Executive Development Program - College of Business Administration
• Serving as either chairman or accounting member of masters and doctoral committees - Also Graduate Council Representative on several doctoral committees
• Long Range Planning Committee - College of Business Administration
• Tenure Advisory Committee - Texas A&M University
• Distinguished Achievement Awards Selection Committee - Texas A&M University
• University Grievance Committee
• College of Business Administration Coordinator for integration of business ethics into the curriculum.
• College of Business Administration Tenure and Promotion Review Advisory Committee, 1992-1993 and 1993-1994. Committee Chair for 1993-1994.
• College of Business Administration Coordinator for State Employees Charitable Campaign, 1995-1996, 1996-1997.

Memberships in Professional Organizations

• American Accounting Association

References

Provided upon request

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Last Updated: 4 March 1997

Send Comments To: Dr. Stanley H. Kratchman