Barbara
M. Wheeling
Telephone: (406)
657-1756 (daytime)
Email: bwheeling@msubillings.edu
EDUCATION AND PROFESSIONAL CERTIFICATION:
PhD in Accounting (August, 1999).
CPA certificate issued in
MBA with Accounting and Finance emphasis, 1989.
Bachelor of Science degree in Animal Science, 1976
ACADEMIC EXPERIENCE:
Assistant Professor
Montana State University-Billings
Teaching Principles of Financial Accounting,
Intermediate Accounting and Advanced Accounting at the undergraduate level.
Teaching Becker CPA Review course. Academic advisor to accounting
majors. Participating in continuous quality improvement efforts to improve
instruction in accounting courses.
Directing assessment efforts for AACSB
accreditation, including Assurance of Learning assessment activities.
Assistant Professor
Taught Principles of Financial Accounting, Principles of Managerial
Accounting, Intermediate
Accounting I and II, Advanced Accounting at the undergraduate level.
Also taught Managerial Accounting at the MBA level.
Academic advisor to accounting majors.
Served on
Assistant Professor
Southern
Taught financial accounting courses, including
Principals of Accounting I, Financial Accounting I, Financial Accounting II,
Financial Accounting III, and Consolidations.
The Consolidations course was a Masters level course.
Served as coordinator of Principals Accounting I course, writing and
scheduling of common exams for all sections.
Taught intermediate accounting topics in Financial Accounting I, II,
and III, and financial statement analysis, foreign currency accounting, and
international accounting topics in Financial Accounting III.
Copyedited two chapters on foreign currency
transactions and translation and one module on derivatives for South-Western
College Publications for Advanced Accounting by Fischer, Taylor, and
Cheng.
Refereed paper for Mountain Plains Journal of
Business and Economics.
Have served on search committees and a standing
assessment committee for the Department of Business.
COURSES TAUGHT:
Principles of Financial Accounting
Principles of Managerial Accounting
Intermediate Accounting I
Intermediate Accounting II
Intermediate Accounting III
Advanced Accounting
Consolidations (Master’s-level)
Managerial Accounting (MBA)
Becker CPA Review course
SCHOLARY ACTIVITIY:
Publications
“Introduction to Agricultural Accounting”, textbook on accounting procedures
according to the Financial Guidelines
for Agricultural Producers developed by the Farm Financial Standards
Council. (
“Accounting for Agricultural Producers”, monograph for Bureau of National
Affairs,
“Alternatives to GAAP for the Agricultural Industry”, Today’s CPA, (November/December, 2005).
“Agricultural Accounting: A Case for Asset Revaluation”, Mountain
Plains Journal of Business and Economics, Vol. 2, 2001.
Presentations:
“Call for Author(s): Implementing Management Accounting Guidelines”
--Presented at the annual meeting of the Farm Financial Standards
Council, Red Wing, MN, July 17, 2008.
“Demystifying Outcomes Assessment”
----- Presented at the 2007 Fall Conference at Montana State
University-Billings, August 21 and 23, 2007.
“Agricultural Accounting: A Case for Asset Revaluation”.
----- Presented at the Mountains Plains Management Conference,
“The Effect of Discourse on Efforts to Harmonize Foreign Currency
Accounting Standards”, Working Paper.
----- Presented at the Emerging Issues in International Accounting
Conference sponsored by
“The Role of Power in Foreign Currency Accounting Standard-Setting”,
Working Paper.
-----Presented at the Mountains Plains
Management Conference,
“Relating Foreign Currency Accounting Standards to Local Factors in the
-----Presented at the Emerging Issues in
International Accounting-Joint Conference sponsored by
-----Presented at Accounting History:
International Perspectives, A Colloquium sponsored by the
“Harmonization of Accounting Standards”.
----Presented at the 1996 Critical Perspectives
Conference in
Reviews of Publications
Reviewed abstracts for the following two papers for the Western Decision
Sciences Institute’s fall conference, November, 2007.
--“Revealing Foreign Exposure of Chinese Exporting Companies”
--“Stock Exchange Globalization: The Case of the NYSE and Euronext”
Reviewed a chapter of Fisher/Taylor/Cheng’s
Advanced Accounting, 10th edition, for Cenage Learning,
publisher, October, 2007.
Performed a technical review of a manuscript,
Agribusiness: Decisions and Dollars, for Thomson Delmar Learning,
publisher, June, 2007.
SERVICE:
At MSU-B:
Represented MSU Billings on the Montana transfer council for accounting
sponsored by the Office of the Commissioner of Higher Education. Attended a
meeting in Helena on November 9, 2007.
Directing assessment of
Served on a team to implement outcomes assessment for the MSU-B Academic
Foundations (general education) courses. Trained faculty to use eCollege
software for gathering assessment data on Academic Foundation courses in the
social sciences area.
Advising Accounting
majors on course work. Mentor to
one of the Chancellor’s scholars.
For three years, assisted American Indian Business Leaders team with
their business plan for competition, which won first place once and second
place twice.
Served on MSU-B Undergraduate Curriculum Committee for three years.
Served on search committee for accounting position. Participated in review
of applications and telephone interviews.
Member of College of Business Student Work Team for 2007. Participated in
student recruitment trip to Miles Community College and Miles City, MT high
school on October 23, 2007. Participated on Team 5200, a group of faculty
and staff that contacted new, transfer, former, and current students to
encourage them to register for classes in 2007.
Participated in Provost’s Retreat on developing
strategic initiatives, July, 2007.
Prior to MSU-B:
Advised Accounting majors
on course work each semester at CSU-P. Also advised students on career path
in professional accounting field to acquaint them with career opportunities
in public accounting and requirements for course work and GPAs.
Worked on the
possibility of developing a schedule of Accounting courses that would
accommodate an internship program in Accounting, where the student could
work full-time as an intern for one semester during tax season.
At MSU-B: Member of Ag Committee of
Spoke to the Billings Chapter of the Montana Society of CPAs about
agricultural accounting on September 20, 2007.
Spoke to agricultural lenders of 1st Interstate Bank about
current trends in agricultural lending.
Prior to MSU-B:
Assisted other faculty in
Accounting with the development of relationships with local CPA firms.
Service to Profession
Member of Board of
Directors and the Technical Committee of the Farm Financial Standards
Council. Contributed to the revision of the FFSC Financial Guidelines for
Agricultural Producers on depreciation accounting. Composed a solicitation
for authors to develop training materials on managerial accounting for
agriculture.
Conducted a Continuing
Professional Education class for certified public accountants, entitled
“Financial Reporting for Agricultural Operations” for MSU-B Seminar Days,
Formerly a member of the
American Accounting Association (AAA) and the International section of the
AAA.
Faculty Development
Attended
technical meetings of the Farm Financial Standards Council where topics
concerning the application of managerial accounting concepts could be
applied to the agricultural industry and to learn about updates on the
financial accounting guidelines.
(July 16-18, 2008, August 9-11,
2007, August 7-8, 2006, August 8-9, 2005, August 23, 2004, and August 20,
2003).
Learned about best practices in outcomes assessment and the development of international programs in business schools during private visits with deans and faculty at the University of Minnesota-Duluth and the University of Wisconsin-Eau Claire. (August, 2007).
Also attended Northwest Farm Business
Instructors conference in Bozeman, Montana, September 12, 2006 where topics
on instruction of farm business practices was discussed.
For additional evidence of faculty development,
see Publications and Presentations.
PROFESSIONAL EXPERIENCE:
Consulting work:
1.S Ranch
Pryor, Montana
Summer, 2008
Assisted with the installation of a new accounting system which is
designed to produce management accounting information for an agricultural
operation. General accounting advice.
2.Highland Feeders
Conducted an analysis of accounting operations.
Prepared a report on inefficiencies in financial statement
preparation, tasks and procedures of accounting operations, flow of data,
and a recommendation for a management accounting system.
3. Larry G. Gentry Trucking, Inc.
Conducted account analysis for this company.
Compiled and analyzed for errors the payroll, accounts payable, and
accounts receivable accounts.
Also reconciled bank statements.
4.
Southern
Prepared income statement and cash flow
projections for Cedar Valley Aqua Farm, a proposed new business involving
hydroponics.
5. Tirone Corporation
Compiled educational material on the difference
between US accounting standards and the accounting standards in the former
Office
Manager
BK Nelson Company
Hurricane,
Performing tasks as office manager, including accounts payable,
accounts receivable, payroll, job costing reports, and financial statement
preparation. Using Quickbooks accounting software package.
Staff Accountant
Staheli and Olsen
Performing tasks as public accountant, including
preparing individual and corporate tax returns for clients, occasional tax
research, analysis of accounts and preparation of financial statements for
clients. Using Peachtree
accounting software package and TaxWorks tax software package.
Accountant
Premier Care Management Services
Conducted account analysis for companies owned
and managed by Premier Care Management Services.
Compiled and analyzed for errors the payroll, accounts payable, and
accounts receivable accounts for two companies.
Also reconciled bank statements for a number of other companies owned
by this firm.
International Consultant
Development Alternatives, Inc.
Conducted evaluation work for the US Agency for
International Development in eastern Europe.
Travelled to
Accounting Intern
Coopers & Lybrand