Dan L. Heitger

Dan L. Heitger Associate Professor &

Co-Director, Center for Governance, Risk Management and Reporting Miami University 315-B Laws Hall

Oxford, OH 45056 (513) 529-6208; [email protected]

GRMR Center website: www.fsb.muohio.edu/centers/grmr-center EDUCATION Ph.D., Accounting, Michigan State University, 2000. BS, cum laude in accounting, minor in mathematics, Indiana University, 1993. EXPERIENCE 2004 – Present Miami University, associate professor;

teaching graduate Governance, Risk Management, and Reporting and undergraduate Managerial Accounting

2002 – Present Indiana Executive Systems, co-founder; designing and delivering personalized executive education programs for high- and mid-level executives. 2002 – 2003 Indiana University, visiting assistant professor; taught Intermediate Financial Accounting I 1999 – 2004 Auburn University, assistant professor;

taught Accounting for Decision Making and Control (both on campus and web based courses), Managerial Design & Use of Accounting Information, Principles of Managerial Accounting, Intermediate Financial Accounting, Intermediate Financial Accounting II

1993 – 1999 Michigan State University, research/teaching assistant, taught Intermediate Cost Accounting, Principles of Managerial Accounting, Principles of Financial Accounting

1992 Ernst & Young, Indianapolis, IN, audit intern.

RESEARCH Published research examines the role of financial and nonfinancial performance measurement information in decision making involving new product development, activity cost estimation, enterprise risk management, business reporting and assurance. Research in process examines the interrelationships between corporate governance, enterprise risk management and transparent business reporting.

Refereed Heitger, D. “Estimating Activity Costs: 2007. How the Provision of Accurate Publications Historical Activity Data from a Biased Cost System Can Improve Managers’ Cost

Estimation Accuracy”. Behavioral Research in Accounting Vol. 19: 133-159.

Booker, D., Drake, A. and D. Heitger. 2007. “New Product Development: How Cost Information Affects Designer Focus and Behavior in a Multiple Objective Setting”. Behavioral Research in Accounting Vol. 19: 19-41.

Ballou, B., and D. Heitger, Coordinating Risk Management and Performance

Measurement. A Bureau of National Affairs Research Portfolio. Monograph Forthcoming Fall 2007.

Dan L. Heitger – page 2

Ballou, B., J. Cashell, and D. Heitger. “My (S)old Kentucky Home: The Case of the Erpenbeck Company”. Forthcoming in a monograph of fraud cases for non-accountants, Serge Matulich (Ed). Ballou, B., and D. Heitger. 2006. “Tapping a Risk Labor Pool”. Harvard Business Review (December): 28-30. Ballou, B., D. Heitger, and C. Landes. 2006. “The Rise of Corporate Sustainability Reporting: A Rapidly Growing Assurance Opportunity”. Journal of Accountancy (December): 65-74. Ballou, B., P. Brewer, and D. Heitger. 2006. “Applying a Balanced Scorecard Approach to COSO’s Enterprise Risk Management Framework”. Internal Auditing (May-June): 34-38.

Ballou, B., and D. Heitger. 2005. “A Cognitive Characterization of Audit

Analytical Procedures Under Strategic-Systems Auditing”. Journal of Theoretical Accounting Research 1 (Fall): 1-37.

Ballou, B. and D. Heitger. 2005. “Practical Enterprise Risk Management: A Building Block Approach for Implementing COSO 2004”. Management Accounting Quarterly (Winter, Volume 6, Issue 2): 1-10.

Haka, S. and D. Heitger. 2004. “International Managerial Accounting Research: A Contracting Framework and Opportunities”. The International Journal of Accounting Vol. 34 (1): 21-69.

Heitger, D., and B. Ballou. 2003. Pro Forma Earnings: Adding Value or

Distorting Perception? The CPA Journal (March): 44-47.

Ballou, B., Heitger, D., and R. Tabor. 2003. “Nonfinancial Performance Measures in the Healthcare Industry”. Management Accounting Quarterly (Fall, Volume 5, Issue 1): 11-16. Wilson, A. and D. Heitger. 2002. “Financial Statement Impact of New Accounting for Business Combinations and Intangible Assets”. Ohio CPA Journal Vol. 61 (Issue 1): 52-54. Wilson, A. and D. Heitger. 2002. “Hedge of Forecasted Foreign-Currency-Denominated Transactions”. Ohio CPA Journal Vol. 61 (Issue 2): 57-58. Wilson, A. and D. Heitger. 2002. “Accounting for Hedges of Foreign Currency Exposures”. Balance Sheet Vol. 10 (Issue 1): 33-37. Ballou, B., Heitger, D. and R. Tabor. 2001. “A Process for Understanding a Business and its Industry”. The CPA Journal Vol. 71 (Issue 8): 36-41.


Wilson, A. and D. Heitger. 2001. “Running the Annual Tests for Impairment of Acquisition Goodwill”. Mergers & Acquisitions Vol. 36 (Issue 11): 38-40.


Working Papers Heitger, L., and D. Heitger. “Jamestown Electric Supply Company: Assessing Customer Profitability Through Business Process Activity Analysis”. Under 3rd round revise and resubmit at Issues in Accounting Education. Ballou, B., and D. Heitger. “Kofenya: The Role of Accounting Information in Managing the Risks of a New Business”. Under 2nd round revise and resubmit at Issues in Accounting Education. Ballou, B., Cashell, J., and D. Heitger. “Teaching Considerations in a Dynamic, Divergent Auditing Environment”. Under 2nd round revise and resubmit at Journal of Accounting Education. Booker, D., and D. Heitger. “The Effect of Causal Performance Measure Knowledge on Reducing Individuals’ Discounting of Performance Measures in Profit Prediction”. Under review at The Accounting Review. Gale, B., Ballou, B., and D. Heitger. “The Interaction of the Legal and Accounting Professions.” Under review at Journal of Accountancy.

Ballou, B., and D. Heitger. “Linking Corporate Governance, Risk Management, and Business Reporting to Create Long-Term Organizational Value”. Under review at Management Accounting Quarterly. Heitger, D. “Confidence in Activity Cost Estimation: Do Managers Know When Their Cost Estimates are Inaccurate?”. Working paper. Miami University. Ballou, B., and D. Heitger, “Reconciling Shareholder and Stakeholder Perspectives: Integrating Strategy, Risk Management, and Reporting to Increase Long-Term Organizational Value.” Working paper. Miami University.

Ballou, B., Heitger, D., and B. Smith. “Managing Entry-Level Employee Risk: Cincinnati Works’ Innovative Business Model.” Working Paper. Miami University.

Booker, D., and D. Heitger. “Performance Measure Perceptions: Do Users Discount Nonfinancial and Financial Measures Equally?”. Working paper. Miami University. Ballou, B., D. Heitger, and R. Tabor, “Using Measures of Strategic Performance to Develop Expectations about Financial Reporting”. Working Paper. Miami University. Ballou, B., J. Eighme, and D. Heitger. “Misleading Investors through Opportunistic Behavior of Management Discussion and Analysis Presentation”. Working paper based on request by Journal of Forensic Accounting.


Works in Process Ballou, B., Heitger, D., and D. Phillips. “Cincinnati Works: Using Risk Management and Performance Measurement as Mechanisms to Reduce Poverty through Long-Term Employment and Advancement”. Case under development. Ballou, B., Heitger, D., and S. Kho. “Using Group Contracts to Improve Accountability in Group Projects”. Paper under development, currently undergoing second round of pilot-testing at the undergraduate and graduate level. Ballou, B., Heitger, D., and M. Kuzma. “Crisis Management in the 21st Century: An Hourglass Plan for Incorporating Major Events and Stakeholder Expectations”. Paper under development. Ballou, B., D. Heitger, and P. Amos. “CoachComm: The Role of Accounting Information in Decision Making for a High-Growth Company”. Case under development.

Research Research working paper (“The Effect of Causal Performance Measure Awards Knowledge on Reducing Individuals’ Discounting of Performance Measures in

Profit Prediction”) on Social Sciences Research Network’s (SSRN) Top Ten download list for “Performance Measurement and Incentive Systems”, 2007.

Research working paper (“The Effect of Causal Performance Measure

Knowledge on Reducing Individuals’ Discounting of Performance Measures in Profit Prediction”) on Social Sciences Research Network’s (SSRN) Top Ten download list for “AAA 2007 Management Accounting Section Meeting”, 2007.

Awarded Certificate of Merit research award from the Institute of Management Accountants for the published research article “Nonfinancial Performance Measures in the Healthcare Industry”. 2004. External Bureau of National Affairs’ Accounting Policy & Practice Series Grant. 2006. Grants Awarded $30,000, along with Brian Ballou, to develop a research study that Awarded integrates the fields of enterprise risk management (ERM) and performance

measurement, emphasizing corporate sustainability reporting. This study will be utilized by practitioners in business and government to help in further evolving these two fast-growing and important, but currently disjointed, business management and reporting mechanisms. Results of the study are under review for Fall 2007 publication.

The KPMG/University of Illinois Business Measurement Case Development and Research Program. 2002. Received $50,000 grant along with Brian Ballou (Miami University) and Richard Tabor (Auburn University) to investigate a process to integrate business models and strategic analysis aspects of strategic-systems auditing to enable auditors to develop expectations about financial reporting. The project should enable KPMG to improve its audit approach and yield a publishable manuscript utilizing public data to empirically test the resulting process.


Internal Competitive Research Grant. 2000. Auburn University. Received $3,000 grant Grants to examine the effect of nonfinancial performance measurement on resource Awarded allocation decisions in the healthcare industry. External Financial Services Crisis Simulation proposal submitted to Ohio’s Third Grants Frontier Project Program (June 2006). This $6.5 million proposal is the first to Submitted be associated with the Center for Governance, Risk Management and Reporting.

The proposal involves developing and marketing a crisis simulator product that utilizes innovative simulation technology to enable financial services participants in simulation exercises to better understand impacts that could result from the occurrence of crisis events. In addition, formal exercises involving multiple financial services organizations serve as a useful risk management tool for financial services organizations in identifying and managing their exposure to second-order risk effects that arise from the actions of other financial institutions. No technology grants were awarded in 2006.

Research Formation and Co-Directorship of the GRMR Center. Serving as Co- Activities Director, along with Brian Ballou, in the Center for Governance, Risk

Management and Reporting (GRMR). The GRMR Center’s formation also involved efforts by the Farmer School of Business Dean’s Office and the Miami University Offices of the President, Provost, Institutional Relations, and Development. The activities associated with the development of the GRMR Center include obtaining funding for operations, funding discovery and applied research, organizing presentations and workshops involving companies interested in GRMR activities, funding scholarships, and developing instructional cases and curriculum materials (for more detailed information on the GRMR Center, see the Center’s website www.fsb.muohio.edu/center/grmr-center). Co-Director efforts to date involving the Center have included:

• Met on numerous occasions with former Congressman Michael G. Oxley and

his Chief of Staff James Conzelman. Meetings resulted in the establishment of the Michael G. Oxley Fund that involves raising an endowment to support the GRMR Center initiatives. Also, arranged for Congressman Oxley to visit Miami for the groundbreaking ceremony for the new Farmer School of Business.

• Established the GRMR Center/KPMG Curriculum Development Initiative in

Spring 2007 with a 3-year, $120,000 commitment from KPMG LLP to develop a two-course sequence for Miami University Masters of Accountancy students that mirrors the mission of the Center for Governance, Risk Management, and Reporting in the Farmer School of Business. Courses are designed to incorporate constructs of integrity in corporate governance, stewardship in enterprise risk management, and transparency in business reporting and utilize knowledge acquired throughout their Master’s Program. In addition, multiple two to three class modules will be funded under the program so that instructors throughout the world can integrate GRMR elements across a wide range of course contexts at the undergraduate and graduate level.

http://www.fsb.muohio.edu/center/grmr-center

http://www.fsb.muohio.edu/center/grmr-center


• Planning the Inaugural GRMR Center/Ernst & Young Manager Workshop for

December 2007 based on a $40,000 sponsorship by Ernst & Young LLP. The Manager Workshop will involve a Kick-Off Dinner with Keynote Speaker, Mike Kaiser, who is Ernst & Young’s Global Director of Enterprise Risk Management. The Dinner will be followed with two days of interactive sessions involving GRMR topics led by the GRMR Center Co-Directors.

• Held the Second Executive Conference on Governance, Risk Management,

and Reporting in April 2007. Former Congressman Oxley was the Keynote Speaker. Speakers included the Chief Risk Officer of American Electric Power, the Enterprise Risk Management leadership team from Limited Brands, and the Associate Director of Sustainable Development from Procter & Gamble. Panelists included a Director of Global Risk Management from PricewaterhouseCoopers, a Lead Examiner from the Federal Reserve Bank of Cleveland, a Portfolio Manager from Union Bancaire Priveé Asset Management (UPBAM) in New York, an Advisory Services Manager from Business for Social Responsibility (BSR) in San Francisco, and a senior partner in Vorys, Sater, Seymour, & Pease LLP law firm. American Electric Power, Huntington Bank, and PricewaterhouseCoopers sponsored the Executive Conference for $10,000 each.

• Courses involve bringing approximately 20 outside professionals and

regulators to the classroom over the two semesters to enhance the student experience of developing an understanding of these rapidly evolving yet critical aspects of business in the early 21st century. Speakers from the following organizations led class discussions during 2006-07: American Electric Power, American Institute of CPAs, ChevronTexaco (retired), Cincinnati Works, , Chiquita, Cintas, The Cleveland Clinic, Convergys, Deloitte & Touche, General Electric, Pinnacle Entertainment, Parker Hannifin, , KPMG LLP, Ernst & Young LLP, Fifth Third Bank, Mellon Bank, PricewaterhouseCoopers, and Protiviti.

• Taught governance module to Miami University MBA students, Spring 2007. • The GRMR Center was invited to be part of Miami University’s membership

in a new research consortium with The National Center for Counter-Terrorism and Cyber Crime at Norwich University, Utah State University, and the Potomac Institute for Policy Studies. The research consortium’s objective is to secure Federal funding, establish a research agenda, and award grants for research projects focused on managing risks associated with cyber conflict and cyber terrorism. The Consortium has $10 million of funding included in the Homeland Security Bill being deliberated in Congress during Fall 2007.

• Visited or contacted over 300 executives from more than 125 different

organizations either on-site, through phone conversations, or at professional meetings. Company visits include American Electric Power, Bank of New York Mellon, Cardinal Health, Chiquita, Cincinnati Financial, Cincinnati


Works, Cintas, Convergys, Crowe LLP, Ernst & Young LLP, Federal Reserve Bank, Fidelity, Fifth Third Bank, General Electric, Huntington Bank, KPMG LLP, Limited Brands, Nationwide, PricewaterhouseCoopers LLP, Procter & Gamble, Progressive Insurance, and VSSP LLP.

• Presented the GRMR Center mission and planned initiatives to 15

Congressional offices in Washington, D.C. In addition, the Co-Directors actively participated in the 2006 Washington Conference, hosted by Congressman Oxley. Speakers at the Conference included Chairman of the Federal Reserve Board (Benjamin Bernanke), Chairman of the SEC (Christopher Cox), Supreme Court Justice (Antonin Scalia), House Majority Leader (John Boehner), RNC Chairman (Kenneth Mehlman), Deputy Secretary of Defense (Gordon England), Secretary of the Treasury (John Snow), and Director of National Institute of Allergy and Infectious Diseases “Bird Flu Czar” (Anthony Fauci), Director of Office of Management and Budget (Rob Portman), and the Australian Ambassador to the United States.

• The Inaugural Executive Conference on Governance, Risk Management and

Reporting was held in May 2006. $20,000 in sponsorship funds obtained from PricewaterhouseCoopers LLP and Vorys, Sater, Seymour, and Pease LLP. Presentations were made by the Chair of COSO, Director of ERM at Progressive Insurance, PricewaterhouseCoopers LLP’s lead ERM Partner for Governance, Risk and Compliance Advisory Services, and Manager of GE Investor Relations and Developer of the GE Citizenship Report. A Panel including the CRO of Mellon Asset Management, Vice President of the AICPA, Senior Partner of VSSP LLP Law Firm, and Retired Executive Partner of Arthur Andersen/Co-Founder Cincinnati Works also participated. Companies attending the Conference included Procter & Gamble, Cintas, US Bancorp, WellPoint, Convergys, Fifth Third Bank, American Electric Power, Petters Group, Ohio Casualty Insurance, ChemEd, and Simon Properties.

• Received $10,000 GRMR Center seed money from Procter & Gamble in May

2006. • Presented the Center’s mission and introduced the Oxley Fund to a variety of

important stakeholders, including (1) Congressman Oxley and his Chief or Staff Jim Conzelman in Washington, D.C. (along with Provost Jeff Herbst and Dean Roger Jenkins), (2) a group of 75 major corporate lobbyists in Washington, D.C., and (3) Richard T. Farmer at Cintas’ Corporate Offices (along with Provost Herbst and Dean Jenkins).

• Attended the Miami Capitol Hill Alumni Reception for President Hodge and

Retirement Reception for Congressman Oxley in Washington, D.C. During these events that included over 600 attendees in total, we discussed the GRMR Center with a number of key individuals, including SEC Chair Chris Cox, Congressman Pat Tiberi, Nationwide Insurance CEO Jerry Jurgensen, Majority Leader Congressman John Boehner, and a number of lobbyists.


• Met with Chad Pergram, Director of Miami’s Inside Washington Program, and discussed the GRMR Center’s initiative to fund need-based scholarships for qualified students from across the University (e.g., business, political science, communications, etc.) for Inside Washington internships.

Prepared a comment letter in Spring 2006 in response to providing assurance for corporate sustainability reports under new G3 guidelines being issued by the Global Reporting Initiative in 2006. The letter was requested by the AICPA’s Vice President of Professional Standards and Services Group, Charles Landes, as part of a comprehensive comment letter issued by the International Accounting and Assurance Standards Board (IAASB).

Prepared a comment letter in Fall 2005 addressing the proposed reporting framework for the Enhanced Business Reporting Consortium, which includes the AICPA, FEI, NASDAQ, XBRL, the Business Roundtable, and other organizations. Comment letter was well received by the Consortium.

Invited member of the Sounding Board for PLEON, an international consulting firm based in Amsterdam. 2007-Present. The Board is comprised of internationally renowned experts in the field of corporate sustainability reporting (CSR). The purpose of the Board is to share research ideas and provide guidance to the non-for-profit PLEON group’s research activities involving organizations’ CSR efforts.

Research & European Institute for Advanced Studies in Management (EIASM), 2007, 4th Other Conference on Performance Measurement and Control, accepted to present, Presentations “The Effect of Causal Performance Measure Knowledge on Reducing Individuals’ Discounting of Performance Measures in Profit Prediction”, Nice, France.

American Accounting Association, 2007 Managerial Accounting Research Conference, “The Effect of Causal Performance Measure Knowledge on Reducing Individuals’ Discounting of Performance Measures in Profit Prediction.”

Thomson Publishing, 2007, Invited to present my teaching philosophy and

successful development and use of topical accounting videos in managerial accounting courses to improve student learning.

Congressional Offices in Washington, D.C, 2006, Presented the Center for

Governance, Risk Management and Reporting to ten Congressional Offices, including numerous personal meetings with Congressman Michael G. Oxley and his Chief of Staff James Conzelman.

Washington Conference, April 2006. Attended Conference in Washington, D.C. at the personal invitation of Congressmen Michael G. Oxley and Pat Tiberi. Conference included presentations and interactions with many high level Federal


officials, including the Australian Ambassador to the United States (see Research Activities section of vita for a listing of presenters). Accounting Advisory Group, 2005, 2006, 2007. Presented to Accounting Advisory Group on the creation of the FSB Center for Governance, Risk Management, and Reporting at Miami University.

Ohio Regional American Accounting Association Meeting, 2005, “The Effect of Knowledge-based Familiarity on the Perception and Usage of Performance Measures.” (Presentation made by co-author, Donna Booker).

American Accounting Association, 2003 Managerial Accounting Research Conference, “Estimating Activity Costs: How a Biased Cost System Can

Improve Managers’ Cost Estimation Accuracy.” American Accounting Association, 2003 Managerial Accounting Research

Conference, “The Effect of Cost Information and New Product Type on Designers’ Strategic Focus and New Product Performance Measures.” (Presentation made by co-author, Andrea Drake).

University of Melbourne, March 2003, Accounting Research Workshop Series,

“International Managerial Accounting Research: A Contracting Framework and Opportunities.” (Presentation made by co-author, Susan Haka).

Indiana University, November 2002, Accounting Research Workshop Series,

“Estimating Activity Costs: How a Biased Cost System Can Improve Managers’ Cost Estimation Accuracy.”

American Accounting Association Annual Meeting, 2002, “The Effect of Cost

Information and New Product Type on Designers’ Strategic Focus and New Product Performance Measures.”

University of Melbourne, June 2002, Accounting Research Workshop Series, “The Effect of Cost Information and New Product Type on Designers’ Strategic Focus and New Product Performance Measures.” (Presentation made by co-author, Andrea Drake).

University of Cincinnati, May 2002, Accounting Research Workshop Series,

“The Effect of Cost Information and New Product Type on Designers’ Strategic Focus and New Product Performance Measures.” (Presentation made by co-author, Andrea Drake).

Institute of Management Accountants Auburn/Opelika Chapter Annual Meeting.

2000. Challenges Facing Accounting Curriculum Designers in Today’s Rapidly Changing Business and Industry Environments..

Research Ad hoc reviewer for The International Journal of Accounting, 2006-present. Service Reviewer, American Accounting Association Annual Meeting, 2006.


Reviewer, Managerial Accounting Mid-year Meeting, 2005. Reviewer, American Accounting Association Annual Meeting, 2003.

Reviewer, American Accounting Association Annual Meeting, 2002.

Research Attendee of Third International Conference on Performance Measurement and Seminars Control, held in Nice, France, Fall 2005. Attendee of Deloitte/Federation of Schools of Accountancy 3rd Annual Faculty Consortium, Summer 2005. Risk Management in the Sarbanes-Oxley

Era.

Attendee of The Institute of Internal Auditors Enterprise Risk Management: What’s New, What’s Next (featuring COSO’s ERM framework), Summer 2005.

TEACHING Primary teaching interests include risk management, governance, and

introductory, intermediate and advanced managerial accounting. Secondary teaching interests include introductory and intermediate financial accounting. Teaching experiences involve both undergraduate and graduate students (Masters of Accountancy and Masters of Business Administration), as well as senior executives from various companies. A summary of teaching evaluations concludes this vita.

Courses Governance, Risk Management, and Reporting I and II (co-developed with Dr. Developed Brian Ballou, Miami University). Two-course sequence for Masters of and Taught Accountancy students developed to mirror the mission of the Center for

Governance, Risk Management, and Reporting in the Farmer School of Business. Courses incorporate the constructs of integrity, stewardship, and transparency into the integration and application of corporate governance, enterprise risk management, performance measurement, and business reporting. Courses involve bringing a number of leading outside professionals and regulators to the classroom to enhance the student experience of developing an understanding of these rapidly evolving, yet critical, aspects of business in the early 21st century.

Managerial Cost Accounting. Required course for the Bachelor of Science in Accounting degree at Miami University. The course is tailored for upper-level

undergraduate business students and examines the use of various tools for measuring organizational performance from both a financial and nonfinancial perspective. The course employs a business process perspective, rather than a traditional functional perspective, to help students think “outside of the box” in adapting to today’s increasingly complex and changing business environment.. Critical reasoning and analytical skills development are heavily stressed, as well as both extemporaneous and premeditated presentation abilities. Particular issues studied and pedagogies employed in the course include analytical and critical reasoning skills development, strategic analysis, customer profitability analysis, numerous real-world business applications, group case writing assignments, business process analysis, performance measurement modeling,


performance measurement of cost and value-added throughout the supply chain, and environmental accounting.

Accounting for Decision Making and Control. Elective course in Auburn University’s Masters of Accountancy graduate degree program. The

course focuses on the role of performance measurement in organizations’ management accounting systems. Specifically, the course motivates the need for performance measurement in developing and communicating strategy within organizations. The course also progresses through various challenges and tools associated with financial and nonfinancial performance measurement. The course employs research articles, book chapters, and cases, as well as frequent student presentations to foster an interactive learning environment. Finally, students take tours of production plants in order to gain experience with production processes, which facilitates an improved understanding of numerous managerial accounting issues, such as activity-based costing. Recent classes have toured an aluminum extrusion facility and a plywood manufacturing plant.

Managerial Design & Use of Accounting Information. Required course for the

Bachelor of Science in Accounting degree at Auburn University. The objective of the course is to help students develop the requisite managerial accounting knowledge and skills set to enable them to succeed in graduate work and to learn how to continually adapt to a changing business environment. Students from this class often are involved as pilot subjects in current managerial research projects. The experience helps students understand nonfinancial performance measurement by placing them in the role of a manager whose earnings are based on their use of financial and nonfinancial performance measures in predicting future periods’ net income. Many students have expressed favorable comments regarding the experience.

Introduction to Managerial Accounting (originally co-developed with Dr. Brian

Ballou (Miami University) and subsequently altered individually). Required course for the Bachelor of Science in Accounting degree and most undergraduate degrees in the College of Business at Auburn University. The goal of this

course is to teach students to think holistically about organizations as an interconnected set of decision rights and control mechanisms that span managerial and financial accounting, finance, economics, statistics, management, and psychology. Students study organizations by considering perspectives from along the entire supply chain.

Intermediate Financial Accounting I, Intermediate Financial Accounting II.

Required courses for the Bachelor of Science in Accounting degree at Indiana University and Auburn University. Although these courses are outside the area of my research expertise, I have developed a set of course notes for each course along with several individual writing projects involving recent accounting issues and scandals. As with any course, the goal is to develop students’ analytical and critical reasoning skills and to help them understand how to continue to learn and adapt to a changing business environment upon graduation. To help achieve this goal, relevant research articles (Pro Forma Earnings: Adding Value or Distorting


Perception?) are assigned to expand students’ knowledge set outside the realm of traditional textbooks and to serve as a starting point for generating lively class discussions.

Teaching Miami University, Nominee for the annual University-wide Outstanding Recognition Professor Award sponsored by the Associated Student Government’s Academic

Affairs Coalition. Each year senior students at Miami University are given the opportunity to recognize a professor who has made a “profound or influential impact on their academic career that has forever altered their intellectual experience”, Spring 2006.

Indiana University, Nominee for University-wide Student Choice Teaching Award, as nominated by students at Indiana University, based on teaching

Intermediate Financial Accounting I, 2003. Auburn University, College of Business Colonial Company Teaching Award, 2002. The award was received based on teaching

performance during the period 2000 through 2002. Michigan State University, Beta Alpha Psi Ph.D. Student Excellence in Teaching Award, Department of Accounting, 1999.

Other Teaching Developed scripts for accounting videos regarding various managerial Activities accounting topics. Videos are intended for use in managerial accounting courses

at all undergraduate levels. Taught governance module to MBA students at Miami University, Spring 2007. EXECUTIVE Along with two colleagues, I founded Indiana Executive Systems in 2002 and EDUCATION since that time have been actively involved in the creation, design and delivery of

a high level and personalized executive education program for executives from various companies. One such company generates $6 billion in annual sales and is based in London, England with the majority of its production and sales activity occurring in the United States, although it operates facilities in over 21 countries. This company has grown significantly over the past decade primarily through the acquisition of a number of different U.S. and Canadian-based companies and its primary markets include the production and sale of numerous industrial and automotive parts, engineered and construction products, and heating and air-conditioning systems. I have had the opportunity to work with the highest level executives in this firm in creating this program. Included in the development were the Chief Executive Officer, the Chief Financial Officer for Global Operations, the Chairman of the Corporation, and the Financial Director/Treasurer.

Executive education courses are taught in an on-campus and distributive (i.e., web-based interaction) education format. Each of the six courses begins with an on-campus component, which is followed by a 12-week web-based intercession component. Each course culminates in a campus-based capstone segment.


Currently, we have developed and are delivering eight distinct courses, with each course possessing a different focus and target audience. For example, the primary goal of the first course, Financial Concepts for Nonfinancial Managers, is to enhance the financial understanding and appreciation of nonfinancial managers with the objective of facilitating the entrepreneurial strategic objectives of the company. Goals for other courses include the development of cutting-edge financial skills for key financial managers. As of 2007, over 350 executives from over 20 different countries have participated in the executive programs from Indiana Executive Systems. Executives participating in this program include company presidents, company vice-presidents, managers of global operations and new product development, controllers, marketing vice-presidents and plant managers from all functional areas. A truly exciting part of my participation in this program has been my opportunity to interact on a regular and ongoing basis with top executives from cutting-edge corporations that operate in a global economy.

International One Indiana Executive Systems’ executive education course has been developed Experience and delivered in Western Europe. All participants in these course sections were

from companies operating in European countries. Executive Prepared and delivered half-day seminar on forecasting to 60 corporate Presentations controllers and treasurers for a multi-national enterprise. Dallas, Spring 2006. Professional KPMG Senior Associate Training. 2006-2007. Training sessions in Atlanta, Training Orlando, and Dallas presented to KPMG senior and manager-level associates as

part of the firm’s national Experienced In-Charge University on the topic of investments, fair value accounting, and business combinations. Trained approximately 300 KPMG associates to date.

SERVICE Miami University, Department of Accountancy, Strategic Planning Committee.

Chair (2006-Present) and member (2005-2006) of committee charged with creating and disseminating a questionnaire instrument that gathers data from a wide range of Miami University stakeholders regarding the knowledge and skills they suggest should be possessed by Miami’s graduating accounting students. The committee then will use the results of the questionnaire to make recommendations to the faculty regarding integration and innovation of the undergraduate and graduate accounting curriculum.

Miami University, School of Business, International Programs Committee, 2007-Present. Member of committee charged with overseeing the School’s growing number of overseas programs, particularly in Asia and Europe. Miami University, Department of Accountancy, Personnel Committee, 2007-Present. Member of committee charged with overseeing and guiding the departmental recruiting process.


Miami University, School of Business, Supply Chain Management Committee, 2005—2007. Member of committee charged with managing the hiring process of new supply chain management faculty, including attending research presentations by interview candidates and other monthly meetings.

Miami University, Department of Accountancy, Undergraduate Curriculum Planning Committee, 2004—Present. Member of committee charged to work with faculty and national and regional businesses to research the skills and knowledge desired by various employers of accounting graduates and constructing an approach for integrating these skills and knowledge into the undergraduate accounting curriculum. Miami University, Prepared a comment letter (along with Brian Ballou) in response to providing assurance for corporate sustainability reports under new G3 guidelines being issued by the Global Reporting Initiative in 2006. The letter was requested by the AICPA’s Vice President of Professional Standards and Services Group, Charles Landes, as part of a comprehensive comment letter issued by the International Accounting and Assurance Standards Board (IAASB). Ours was the only comment letter supplied by academics, 2006.

Miami University, brought Scott Homer (Partner at Deloitte & Touche) to speak

to Managerial Cost Accounting students, Spring 2006, Fall 2006, Fall 2007 and Mary Saedi (rental accountant at Cintas Corporation), Fall 2006 in ACC 333 classes.

Miami University, brought David Phillips [Cintas Audit Committee; Co-founder

Cincinnati Works; retired firm-wide Managing Partner (R&D) Arthur Andersen] to speak to School of Business classes, Spring, 2006.

Miami University. Department of Accountancy, Faculty Development Committee, 2004—2005. Member of committee charged with creating guidelines for the development of junior and senior faculty, including coordinating faculty workshops (both internal and external) regarding cutting-edge research and teaching practices and service expectations. Miami University, College of Business, Spring 2005. Volunteer speaker addressing Lakota High School accounting classes about career options in business and accounting, ethics and making successful personal and professional decisions.

Miami University, interact with national and regional businesses (e.g., General Electric, Federal Reserve Bank, Progressive Insurance, Chiquita Brands, Mellon Bank, PricewaterhouseCoopers, Deloitte & Touche, Crowe Chizek) to establish guest speakers and field trips for classes.

Auburn University, School of Accountancy, Faculty Development Committee, Fall

2003. Member of committee charged with the development of departmental faculty.


Auburn University, interact with regional businesses (e.g., Deloitte & Touche, PricewaterhouseCoopers, Georgia Pacific, Vulcan Industries, East Alabama Medical Center, Bonnell Company) to establish guest speakers and field trips for classes. Auburn University Academic Computing Committee, Auburn University, Fall 2000—Summer 2002. Member of university committee charged with assessing the technology needs of faculty, including the adoption of Internet 2 technology.

Indiana University, Fall 2002, Faculty representative for student led team

participating in the Deloitte and Touche Annual Undergraduate Case Competition.

Invited speaker for Auburn local chapter of Institute of Management Accountants,

Fall 2000. Textbook reviewer: South-Western, Irwin-McGraw Hill.

HONORS/ Selected by Miami University Provost Jeffrey Herbst and Farmer School of AWARDS Business Dean Roger Jenkins to be presented (along with my Promotion and

Tenure dossier) to Miami University’s Board of Trustees as a faculty member who “represents the very best of Miami” (Provost Herbst). February, 2007.

Research working paper (“The Effect of Causal Performance Measure Knowledge

on Reducing Individuals’ Discounting of Performance Measures in Profit Prediction”) on Social Sciences Research Network’s (SSRN) Top Ten download list for “Performance Measurement and Incentive Systems”, 2007.

Research working paper (“The Effect of Causal Performance Measure Knowledge

on Reducing Individuals’ Discounting of Performance Measures in Profit Prediction”) on Social Sciences Research Network’s (SSRN) Top Ten download list for “AAA 2007 Management Accounting Section Meeting”, 2007.

Miami University, Nominee for the annual University-wide Outstanding Professor Award sponsored by the Associated Student Government’s Academic

Affairs Coalition. Each year senior students at Miami University are given the opportunity to recognize a professor who has made a “profound or influential impact on their academic career that has forever altered their intellectual experience”, Spring 2006.

Miami University, Recognized by Beta Gamma Sigma and Sigma Phi Epsilon

for passion and dedication to the field of teaching, Fall 2005.

Miami University, Awarded Certificate of Merit research award for published research by the Institute of Management Accountants (IMA) for “Nonfinancial Performance Measures in the Healthcare Industry: How One Hospital Benefits


from Their Use” published in Management Accounting Quarterly 5 (Fall) 2003, 11–16, 2004.

Recognized for service rendered to Auburn University from 1999-2004.

Indiana University, Nominee for University-wide Student Choice Teaching Award, as nominated by students at Indiana University, 2003.

Auburn University, College of Business Colonial Company Annual Award for Teaching Excellence. 2002.

Named the Nettles Faculty Fellow for Auburn University. 2003 - 2004.

Named the PricewaterhouseCoopers LLP Faculty Fellow for Auburn University.

2001 - 2003. Dissertation Completion Fellowship, Michigan State University – College of Business, Spring 1998. Milfred B. Erickson Fellowship, Fall 1998. Big Ten Doctoral Consortium Fellow, 1996. American Accounting Association Doctoral Scholarship, 1994. Michigan State University Accounting Doctoral Fellowship, 1993-1998.

PROFESSIONAL American Accounting Association AFFILIATIONS Managerial Section of the AAA Accounting, Behavior, and Organizations Section of the AAA International Accounting Section of the AAA Institute of Management Accountants Institute of Internal Auditors


Summary of Teaching Evaluations – Dan L. Heitger Miami University : 2006 – Present (New Form)

[scores based on a scale of 0 (inferior) to 4 (superior)]

Course/ Number/ Term

Number Students

Overall Rating of Instructor

Preparedness of Instructor

Interest and Enthusiasm of Instructor

Exams Covered Concepts and were Challenging

Handling Student Questions

High Academic Standards in Class

Course Challenged Student to Think

Governance, Risk Management and Reporting II: Integrated Capstone in Accounting 695—Spring 2007 (1)

20

3.85b (3.34)c [3.30]d

3.90 (3.50) [3.48]

3.90 (3.46) [3.52]

3.70 (3.55) [3.46]

3.70 (3.30) [3.27]

3.80 (3.42) [3.39]

3.70 (3.35) [3.32]

Governance, Risk Management and Reporting II: Integrated Capstone in Accounting 695—Spring 2007 (2)

19

3.74 (3.34) [3.30]

3.74 (3.50) [3.48]

3.84 (3.46) [3.52]

3.53 (3.55) [3.46]

3.68 (3.30) [3.27]

3.68 (3.42) [3.39]

3.74 (3.35) [3.32]

Managerial Cost Accounting 333a Fall 2006 (1)

37

3.63 (2.95) [3.17]

3.86 (3.20) [3.38]

3.84 (3.22) [3.47]

3.59 (3.43) [3.41]

3.57 (2.94) [3.15]

3.62 (3.33) [3.33]

3.68 (3.13) [3.22]

Managerial Cost Accounting 333 Fall 2006 (2)

24

3.81 (2.95) [3.17]

3.75 (3.20) [3.38]

3.75 (3.22) [3.47]

3.58 (3.43) [3.41]

3.63 (2.94) [3.15]

3.54 (3.33) [3.33]

3.67 (3.13) [3.22]

Managerial Cost Accounting 333 Spring 2006 (1)

37

3.81 (2.95) [3.17]

3.75 (3.20) [3.38]

3.75 (3.22) [3.47]

3.58 (3.42) [3.41]

3.63 (2.94) [3.15]

3.54 (3.33) [3.33]

3.67 (3.13) [3.22]


36

3.63 (2.95) [3.17]

3.86 (3.20) [3.38]

3.84 (3.22) [3.47]

3.59 (3.42) [3.41]

3.57 (2.94) [3.15]

3.62 (3.33) [3.33]

3.68 (3.13) [3.22]

Average Across All Sections

3.75

3.81

3.82

3.60

3.63

3.63

3.69

a Each of these Managerial Cost Accounting 333 sections was taught using a pedagogy typically employed in graduate courses (e.g., heavy use of cases and research articles, strong emphasis

on student participation, capstone project, group presentations and papers, etc.). Also, students from all business majors—the majority of whom are juniors—enroll in 333. b Scores for Dan L. Heitger c Average scores for the Department of Accountancy at Miami University (Oxford main campus) are shown in (). d Average scores for the School of Business at Miami University are shown in [].


Summary of Teaching Evaluations - Dan L. Heitger Miami University : 2004 - 2006

[scores based on a scale of 1 (inferior) to 4 (superior)]


High Quality of Instruction

Excellence of Instructor

Preparedness of Instructor

Interest and Enthusiasm of Instructor

Handling Student Questions

High Academic Standards in Class

Exams Were Challenging

Managerial Cost Accounting 333a Spring 2006 (1)

3.74b (3.48)c

[3.32]d

3.61 (3.38) [3.13]

3.70 (3.56) [3.40]

3.74 (3.50) [3.47]

3.52 (3.36) [3.18]

3.74 (3.50) [3.38]

3.57 (3.43) [3.41]


3.84 (3.48)

[3.32]

3.75 (3.38) [3.13]

3.91 (3.56) [3.40]

3.91 (3.50) [3.47]

3.81 (3.36) [3.18]

3.81 (3.50) [3.38]

3.78 (3.43) [3.41]


3.65 (3.48)

[3.32]

3.59 (3.38) [3.13]

3.76 (3.56) [3.40]

3.76 (3.50) [3.47]

3.62 (3.36) [3.18]

3.56 (3.50) [3.38]

3.53 (3.43) [3.41]


3.66 (3.36)

[3.28]

3.63 (3.27) [3.11]

3.75 (3.50) [3.38]

3.78 (3.43) [3.45]

3.69 (3.30) [3.16]

3.63 (3.40) [3.35]

3.72 (3.45) [3.43]


3.65 (3.36) [3.28]

3.55 (3.27) [3.11]

3.71 (3.50) [3.38]

3.68 (3.43) [3.45]

3.42 (3.30) [3.16]

3.48 (3.40) [3.35]

3.35 (3.45) [3.43]


3.69 (3.23) [3.28]

3.65 (3.07) [3.10]

3.81 (3.33) [3.36]

3.88 (3.29) [3.40]

3.62 (3.10) [3.16]

3.58 (3.35) [3.34]

3.62 (3.45) [3.40]


3.65 (3.23) [3.28]

3.61 (3.07) [3.10]

3.81 (3.33) [3.36]

3.81 (3.29) [3.40]

3.52 (3.10) [3.16]

3.39 (3.35) [3.34]

3.61 (3.45) [3.40]


3.70 (3.23) [3.28]

3.50 (3.07) [3.10]

3.77 (3.33) [3.36]

3.73 (3.29) [3.40]

3.40 (3.10) [3.16]

3.53 (3.35) [3.34]

3.50 (3.45) [3.40]


3.53 (3.10) [3.25]

3.59 (2.87) [3.03]

3.71 (3.20) [3.33]

3.76 (3.25) [3.40]

3.50 (2.90) [3.10]

3.44 (3.31) [3.34]

3.76 (3.48) [3.43]


3.69 (3.10) [3.25]

3.60 (2.87) [3.03]

3.74 (3.20) [3.33]

3.74 (3.25) [3.40]

3.57 (2.90) [3.10]

3.49 (3.31) [3.34]

3.82 (3.48) [3.43]


3.68 (3.31) [3.29]

3.61 (3.16) [3.10]

3.77 (3.41) [3.37]

3.78 (3.37) [3.43]

3.57 (3.18) [3.15]

3.57 (3.40) [3.35]

3.63 (3.45) [3.41]

a Each of these Managerial Cost Accounting 333 sections was taught using a pedagogy typically employed in graduate courses (e.g., heavy use of cases and research articles, strong

emphasis on student participation, capstone project, group presentations and papers, etc.). Also, students from all business majors—the majority of whom are juniors—enroll in 333. b Scores for Dan L. Heitger c Average scores for the Department of Accountancy at Miami University (Oxford main campus) are shown in (). d Average scores for the School of Business at Miami University are shown in [].


Summary of Teaching Evaluations - Dan L. Heitger Indiana University: Fall 2002 – Spring 2003


Overall, I would rate this instructor as outstanding.

The instructor shows a genuine interest in his/her students.

The instructor respected student questions and views about the subject matter.

The course helped me gain useful knowledge and/or skills.

The instructor was fair and impartial in dealing with students.

The instructor was well prepared for class meetings.

The subject matter of this course has been mentally challenging.

Intermediate Financial Accounting I/ A311/Fall 2002 b

6.67 c

6.62

6.67

6.50

6.60

6.70

6.27


6.70

6.70

6.70

6.42

6.48

6.61

6.45


6.43

6.53

6.63

6.35

6.42

6.58

6.18

Intermediate Financial Accounting I/ A311/Spring 2003 b

6.20

6.24

6.40

6.23

6.12

6.59

6.04

Intermediate Financial Accounting I/ A311/Spring 2003 b

6.66

6.46

6.54

6.22

6.56

6.61

6.00

Average Across All Five Sections

6.53

6.51

6.59

6.34

6.44

6.62

6.19

Average Across Indiana University School of Business Faculty Teaching Evaluations/ Spring 2003

5.80

6.06

6.10

5.71

6.09

6.18

5.70

a Course is within area of research expertise b Course is outside of area of research expertise c Scores based on a range of 1 (Strongly Disagree) to 7 (Strongly Agree)


Summary of Teaching Evaluations - Dan L. Heitger Auburn University: Winter 2000 – Summer 2004

Course/ Term/

Number

Number of

Students

Instructor’s Overall Mean for All Questions

Explained Course Material

Clearly

Instructor was Actively Helpful

Instructor was Well Prepared

Course Objectives were Clear

Instructor Motivated

Me

Class was Well

Organized Decision Making & Control Summer 2004 (7210) a

22

4.73c

4.8

4.4

4.9

4.8

4.7

4.8

Decision Making & Control Summer 2004 (7210) a

19

4.68

4.7

4.8

4.8

4.7

4.5

4.6

Decision Making & Control Summer 2003 (7210) a

31

4.63

4.6

4.7

4.7

4.7

4.5

4.6

Intro. Managerial Spring 2002 (2210)a

236

4.77

4.8

4.8

4.9

4.8

4.5

4.8

Intro. Managerial Fall 2001 (2210)

140

4.72

4.7

4.8

4.8

4.8

4.4

4.8

Cost Accounting Summer 2001 (3210)a

15

4.88

4.9

4.9

4.8

4.9

4.9

4.9


91

4.72

4.7

4.8

4.9

4.7

4.4

4.8


77

4.58

4.5

4.7

4.8

4.7

4.2

4.6

Cost Accounting Fall 2000 (3210)a

12

4.87

4.9

5.0

4.8

4.9

4.7 4.9

Inter. Financial I Fall 2000 (3110)b

68

4.65

4.5

4.9

4.8

4.7

4.3

4.7

Inter. Financial II Spring 2000 (3120)b

38

4.53

4.4

4.8

4.6

4.7

4.2

4.5

Inter. Financial II Spring 2000 (3120)b

37

4.02

3.7

4.2

4.3

4.2

3.6

4.1

Inter. Financial II Winter 2000 (3120)b

24

4.52

4.5

4.7

4.6

4.6

4.2

4.5


70

4.64

4.59

4.73

4.75

4.71

4.39

4.66

a Course is within area of research expertise b Course is outside of area of research expertise c Scores based on a range of 1 (Inferior) to 5 (Superior)

Dan L. Heitger

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