Education

PhD, Kansas State University, 1995
MBA, Central Missouri State University, 1978
BS, Missouri Western State College, 1977
BSBA, Missouri Western State College, 1977

Professional Certifications

State of Wisconsin Certificate, 2005
State of Kansas Certificate, 1994
Permit to Practice, 1984 - Present
C.P.A. State of Missouri Certificate, 1984 

Employment History

Associate Professor UW-Whitewater 2008-Present
Assistant Professor UW-Whitewater 2002-2008
Associate Professor Benedictine College 1990-2002
Chair, Department of Business Administration Benedictine College 1987-1992
Assistant Professor Benedictine College 1986-1989
Instructor Benedictine College 1983-1986

Teaching Format

Face-to-face
Online MBA
Online BBA

Teaching Experience

ACCOUNT 249 (Introduction to Managerial Accounting)
ACCOUNT 342 (Cost Management I)
ACCOUNT 451/651 (Tax I)
ACCOUNT 701 (Accounting Foundations)
ACCOUNT 496 (Income Tax E-Filing Tax Clinic)
ACCOUNT 793 (Practicum in Accounting -LITC)

Research

Publications

• "Global Impact of Tax Considerations for Displaced Workers, (with Garrison, L.R.)  International Business and Economics Research Journal, 9(9), 87-97.  2010.
• "Competitive Online Case Presentations," (with Czaja, R.).  Accounting Educators Journal, 20(1), 47-61.  2010.
• "Does Ownership Form in Community Banking Impact Profitability?," (with Westort, P. and Kashian, R.).  Managerial Finance/Emerald Group Publishing, 36 (2), 122-133.  2010.
• "Designing Competitions:  How to Maintain Motivation for Losers," (with Czaja, R.).  American Journal of Business Education, 2(9), 91-98.  2009.
• "Business Faculty Time Management:  Lessons Learned from the Trenches," (with Holmes, L).   American Journal of Business Education, 2(1), 25-30.  2009.
• "The Association of Paid Income Tax Return Preparers with Horizontal Equity," Advances in Taxation. July (3rd Quarter/Summer) 2008.
• "Accounting Internships: A Student Driven Approach," Journal of Business and Economics Research, Littleton, CO. December 2007.
• "The Effects of Student Response Systems on Performance and Satisfaction: An Experiment in a Tax Accounting Class," Journal of College Teaching and Learning, Littleton, CO. December 2007.
• "Bringing [cutting edge] Topics into the Classroom" (with Mark Miller at Kolb and Co.) On Balance (The Magazine for Wisconsin CPAs_. Wisconsin Institute of Certified Public Accountants, 3(3), 24-27, May/June, 2007.
• "Charitable Reform Provisions of the Pension Protection Act of 2006" (with Larry Garrison) The CPA Journal, 77(1), 14 - 23, January, 2007.
• "Developing Broad Business Perspective Competencies by Partnering with Practitioners" (with Mark Miller at Kolb and Co.) Journal of College Teaching & Learning, Volume 2, No. 1, June, 2006.
• "Exam 2 Strategy" (with Robert Gruber) Journal of College Teaching & Learning, Volume 2, No. 1, June, 2006.
• "Screening Criteria For Accounting Positions: An Update Of The Johnson And Johnson Study", (with Carol Normand) Advances in Accounting Education, Volume 7, Publication Date: January, 2006
• "Emerging Accounting Profession in Russia", (with Robert Gruber) Journal of Accounting and Finance, Volume 13, Number 5, April, 2005.
• "Tax Planning for Donations of Automobiles to Charities", (with Larry Garrison) CPA Journal, November, 2005.
• "Water for a Thirsty West: Marketing and Environmental Accounting for Northern Water", 2004, Richard G. Cummings and P. Longo, Forum, Arid Land Studies.

Presentations

• The Fifth International Conference on Interdisciplinary Social Science, Cambridge University, Cambridge, England, Accounting Ethics:  An Interdisciplinary Approach, Common Ground Publishing.  August 4, 2010. 
• Global Awareness Society International, 19th Global Awareness Society International Conference, Jagellion University, Krakow, Poland, Global Impact of Tax Considerations for Displaced Workers.  May 24, 2010.
• Fourth International Conference on Interdisciplinary Social Sciences, University of Athens, Athens, Greece, Economic and Accounting Implications of Choosing Subchapter S Tax Treatment for Corporations.  July 8, 2009.  
• 80th International Conference-International Society for Business Education (SIEC-ISBE), International Society for Business Education, Waterford, Ireland, Innovative Learning Strategies in Distance Education: The Effect of Peer Case Feedback on a Second Case Presentation, Rita Czaja. July 29, 2008.
• Midwest Economics Association Annual Conference, Midwest Economics Association, Chicago, IL, Subchapter S Corporations and Community Banking: Does Ownership Form Impact Efficiency, Russ Kashian, Peter Westort. March 14, 2008.
• "Multiple Choice Exams: Measuring Knowledge", with Linda Holmes, July 12, 2007, Second International Conference on Interdisciplinary Social Science, Granada, Spain.
• "Accounting Internship Programs: An Innovative Process of Matching Employers with Students", with Linda Holmes, William Tatman, June 13, 2007, European College Teaching and Learning, Clute Institute, Ljubljana, Slovenia.
• "The Effects of Student Response Systems on Performance and Satisfaction: An Experiment in a Tax Accounting Class", with Maxwell Hsu, June 6, 2007, European Applied Business Research Conference, Venice, Italy.
• "Business Faculty Time Management: Adaptations from Business", with Linda Holmes, April 13, 2007, Spring International Conference, Allied Academics, Jacksonville, FL.
• "Business Faculty Time Management: Lessons Learned from the Trenches", with Linda Holmes, December 8, 2005, The American Academy of Accounting and Finance Conference, St. Pete's Beach, FL.
• "Effective Use of Education-Related Tax Benefits and Credits", December 8, 2005, The American Academy of Accounting and Finance Conference, St. Pete's Beach, FL.
• "An International Perspective of the Impact of Tax Preparers on Horizontal Equity", May 28, 2005, Global Awareness Society International Fourteenth Annual Conference, Rome, Italy.
• "The Impact of Tax Preparers on Horizontal Equity" April 29, 2005, Western Region American Accounting Association Conference, Sacramento, CA.
• "Doing Business In Russia: Accounting and Tax Issues", April 18, 2005, Fairhaven Lecture Series, Whitewater, WI.
• "Donating Automobiles to Charity: An Update", April 8, 2005, Midwest Region Meeting, American Accounting Association Conference, St. Louis MO.
• "Emerging Accounting Profession in Russia", December 11, 2004, The American Academy of Accounting and Finance Conference, New Orleans, LA.
• "United States Tax Policy", New York Summer Institute, St. Petersburg State University, St Petersburg, Russia, July 6, 2004.
• Commerce and Tax Policies for Farmers on the Great Plains, Peter J. Longo, University of Nebraska at Kearney and Richard G. Cummings, Great Plains Political Science Association, March 27, 2004.
• "Tax Strategies for Higher Education", Richard G. Cummings, University of Wisconsin- Whitewater, Larry Garrison. University of Missouri-Kansas City, Midwest American Accounting Association, March 26, 2004.
• "Characteristics of New Accounting Hires Asked For by Organizations" Richard G. Cummings, University of Wisconsin- Whitewater, Carol Normand, University of Wisconsin- Whitewater, North American Accounting Society, March 19, 2004.
• "Water for a Thirsty West: Marketing Northern Water", Richard G. Cummings, University of Wisconsin- Whitewater, and Peter J. Longo, University of Nebraska at Kearney, Western Social Science Association Conference, April 10, 2003.

Working Paper


Service

Professional Service:

• Active participant in the WICPA Committee Practitioner Liaison Meeting. This committee serves as a conduit for the IRS and Wisconsin Department of Revenue to the business and education communities.

Service on College Committees:

• The College of Business and Economics Scholarship Committee

Departmental Service:

• Accounting Department Scholarship Committee
• Coordinator Low Income Taxpayer Clinic (LITC).

Awards & Honors:

• Distinguished Educator of the Year - Benedictine College - 2002
• Who's Who Among America's Teachers
• Becker CPA Distinguished Professor
• Quality Council Speaker of the Year