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Janet L. Mobus is a Consultant with Brodshatzer, Wallace, Spoon & Yip.

I. EDUCATION


A. Degrees Completed


Ph.D. in Accounting (Minor: Applied Economics), University of North Texas, Denton, TX.
Dissertation: Environmental Accounting: The Relationship Between Pollution Performance and Economic Performance In Oil and Gas Refineries, Dr. Thomas Klammer, Chair; Drs. Barbara Merino, William Luker, Robert Brown, members.

Master of Business Administration, (Major: Accounting), San Diego State University, San Diego, CA. Thesis: Survey of Accounting Practices in Small, High Tech Firms of San Diego County, Dr. Oliver Galbraith, advisor.

Bachelor of Arts, (Major: Economics), University of California, Davis, CA.

B. Professional Certifications


Certified Public Accountant, California.

II. PROFESSIONAL EXPERIENCE


A. Academe


Assistant Professor, 1997 - Present, California State University San Marcos.
Graduate courses taught: Managerial Accounting and Productivity Measurement (MBA core) Undergraduate courses taught: Managerial Accounting (2nd course); Cost Accounting Systems Design (senior elective); Project Supervisor for Senior Experience teams (a consulting service-learning program required of all graduating seniors)

Adjunct Professor, 1999, Western Washington University.
Undergraduate courses taught: Intermediate Accounting I; Financial Accounting Theory

Adjunct Professor, 1995-1996, Seattle University.
Graduate courses taught: Managerial Accounting Principles.

Lecturer, 1994-1995, University of North Texas.
Undergraduate courses taught: Financial Accounting Principles.

Teaching Fellow with full course responsibility, 1991-1994, University of North Texas.
Undergraduate courses taught: Financial Accounting Principles, Managerial Accounting Principles.

Teaching Assistant for Department Chairman, 1991, University of North Texas.
Undergraduate courses taught: Accounting Information Systems. Responsible for teaching 1/3 of course covering micro-computer accounting systems (using classroom version of DAC Easy).

B. Industry Related


Chief Financial Officer and Controller, 7 years, Machine Industries Inc., Carlsbad, CA. Major achievements and responsibilities for this defense-related contract manufacturing firm included:

• define and implement the firm's first computer system for general ledger and related subsidiary ledgers

• design, write, and install the firm's first computerized cost accounting system using dBase III

• manage accounting and administrative staff of six in charge of all accounting functions

  Senior Accountant, 2 years, Steres, Alpert, & Carne, Certified Public Accountants, San Diego, CA.
  Responsibilities while with the largest local CPA firm included:

• audit construction, hotel and manufacturing firms

• prepare corporate tax returns for audit clients

  Staff Accountant, 3 years, William Conlin & Co., San Diego, CA, Certified Public Accountants.
  Responsibilities included:

• client monthly write-up accounts

• corporate, partnership and individual tax return preparation

  Senior Accountant, 2 years, TerraCom, a division of Loral Corporation, San Diego, CA. Responsibilities included:

• monthly general ledger closing and financial statement preparation

• monthly preparation of reporting package to parent company

• weekly cash collections forecasting

III. GRANTS AND AWARDS


1999 – summer research grant from College of Business San Marcos, $5300
1999 – CSUSM Research Grant, $1500
1998 - summer research grant from College of Business San Marcos, $4500
1997 - summer research grant from College of Business San Marcos, $4200
1997 - invited to membership in university-wide peer teaching/coaching group
1994 - $200 scholarship from Associated Students of UNT stipend toward conference expenses
1994 - Southwest Regional AAA Doctoral Consortium representative from UNT
1995 - National AAA Doctoral Consortium representative from UNT
1994 - Nominated to membership in Beta Gamma Sigma, Business honor society


IV. SCHOLARLY ACTIVITY


A. Honors


1999 Distinguished Research Award – from Allied Academies for the paper "Machining Incorporated: Product Costing, ABC and Capacity Pricing", co-authored with Dr. Carol Bruton.

B. Publications


Peer-reviewd Journals

Forthcoming (Lead author) "Machining Incorporated: Product Costing, ABC and Capacity Pricing" (co-authored with Dr. Carol Bruton), Journal of the International Academy for Case Studies (Paper earned "Distinguished Research Award" from journal editors)

Refereed Conference Proceedings

1999 (Lead author) "Product Costing – It's Not Easy" (with Dr. Carol Bruton) – Proceedings of the Allied Academies – International Academy for Case Studies. April 7-11, 1999, Myrtle Beach, South Carolina.

1998 (Sole author) "Environmental Accounting and Transparency: A Proposal for Financial Statement Disclosure" - Proceedings of the Western Regional Meeting of the American Accounting Association. May, 1998, Seattle, WA.

1994 Lead author) "The Historical Accident of Historical Cost" (with Pamela Baker, University of North Texas, and Denise de la Rosa, University of Toledo) Proceedings of the Annual Research Conference of the Academy of Accounting Historians.

C. Presentations


Refereed Paper Presentations


1999 (co-authored with Dr. Carol Bruton) "Product Costing – It's Not Easy" – National Conference of Allied Academies, International Academy for Case Studies, Myrtle Beach, South Carolina.

1999 (co-authored with Dr. Alan Styles) "Environmental Reporting Dismissed?" – Critical Perspectives on Accounting Conference, New York, NY.

1998 (Sole author) "Environmental Accounting and Transparency: A Proposal for Financial Statement Disclosure" - Western Regional AAA Meeting, Seattle, WA.

1994 (Lead author and presenter), "The Historical Accident of Historical Cost" 1994 Annual Research Conference of the Academy of Accounting Historians, Atlanta, GA (with Pamela Baker, University of North Texas and Denise de la Rosa, University of Toledo).

D. Journal Submissions


March 1998 (Sole author) "Accounting Disclosure Relevance in the Environmental Performance Arena" Submitted to Advances in Environmental Accounting and Management, Martin Freedman and Bikki Jaggi, editors. Paper is in revise-and-resubmit status.

V. SERVICE ACTIVITY


Institutional Service(California State University San Marcos)

1999-2000 College of Business Administration (COBA) representative on Faculty Affairs Committee (FAC) of Academic Senate.
1999-2000 College of Business Administration (COBA) representative on Faculty Affairs Committee (FAC) of Academic Senate.
1999-2001 election to Academic Senate as COBA Representative
1999-2000 Faculty Advisor-elect for CSUSM Accounting Society (student organization)
1998/99 COBA representative on Faculty Affairs Committee (FAC) of Academic Senate. Responsible for drafting university Ethics Policy
1998/99 COBA representative on university-level RTP Document Revision Committee, a subcommittee of FAC
1998/99 – Untenured faculty representative on COBA committee for revising the college-level RTP document
1998/99 - Member of recruiting committee for Center of Accountancy. Attended annual conference of American Accounting Association as member of recruiting/interviewing team
1997-1999 election to Academic Senate as COBA Representative
1997-1999 appointment to Library Advisory Committee, Standing Committee of Academic Senate
1997/98 - Member of recruiting committee for Center of Accountancy
1997/98 – Library Acquisitions liaison for Center of Accountancy
New Student Orientation for new transfer students

Professional Service

2000 Ad hoc reviewer for the Journal of Business Education

Paper reviewed: "Student Perceptions on the Importance of Course Syllabi"

1999 Ad hoc reviewer for the Journal of the International Academy for Case Studies

Papers reviewed: "Morbid Plans: Norfolk Cabinet, Inc." "CeeBee's Furniture Outlet: A Case in Strategic Management of a Small Business"

1999 Discussant at Critical Perspectives on Accounting conference, April 22-24, 1999, New York, NY.

Papers discussed:

"Empirical Research in Accounting: Towards a Complementarist and "Middle-Range" Thinking"
"Accounting Technologies and Public Sector Reforms: A Case of the Organisational and Cultural Transformation of a Governmental Agency"
"Dickens and Utilitarian Accounting: A Focus Upon "Hard Times"

1999 Ad hoc reviewer for Gender Issues Section of annual meeting of American Accounting Association.

Paper reviewed: "Gender differences in Internal Auditor Professionalism: An Empirical Evaluation of Antecedents and Consequences"

1998 Ad hoc discussant for Public Interest Section of annual meeting of the American Accounting Association.

Paper discussed: "Creating A Morally Driven Organizations: A Model for Fostering an Epidemic of Moral Intensity".

1998 Ad hoc reviewer for Public Interest Section of annual meeting of the American Accounting Association.

Paper discussed: "Creating A Morally Driven Organizations: A Model for Fostering an Epidemic of Moral Intensity".

1998 Discussant for Teaching and Curriculum Section of Western Regional meeting of American Accounting Association.

Papers discussed:

"Write to Learn or Learn to Write: Models for the Use of Writing in Accounting Programs"
"Factors Influencing Selection of a Major for Academic Study"
"Compensation Systems for Distance Learning Courses"


VI. PROFESSIONAL AFFILIATIONS


Current

American Accounting Association
Member of Public Interest Section
Member of Management Accounting Section
Member of Accounting, Behavior, and Organizations Section
Member of Auditing Section


Academy of Accounting Historians
Association for Evolutionary Economics
American Institute of Certified Public Accountants
California Society of Certified Public Accountants


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National Association of Accountants
MIT Enterprise Forum
Beta Alpha Psi






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Brodshatzer, Wallace, Spoon & Yip -- San Diego, CA -- bwsy@bwsy.com