Barbara
M. Wheeling
Telephone: (406) 657-1756 (daytime)
Email: barbara.wheeling@msubillings.edu
EDUCATION
_____________________________________________________________________________
University of Alberta
University of Wyoming
North Dakota State
University
_____________________________________________________________________________
COB Director of Accreditation and Assessment
MSUB Coordinator for Institutional Assessment
Montana State University Billings, Billings,
Montana
Colorado State University – Pueblo, Pueblo, Colorado
Southern Utah University, Cedar City, Utah
TEACHING EXPERIENCE
______________________________________________________________________________
o
Taught
Intermediate Accounting II online
for two semesters.
·
Taught
Becker CPA Review course.
·
Worked with
Accounting faculty and consultant from the College of Education to develop
better approaches to teaching accounting to increase student engagement and
improve student performance, 2007.
o
Implemented
suggestions for more in-class activities and developing better relations
with students.
o
Collecting
data to determine degree of success in implementing consultant’s
suggestions.
·
Taught
Principles of Managerial Accounting
at the undergraduate level and
Managerial Accounting at the
MBA level at a previous institution. Taught graduate course in
Consolidations previously.
·
At a previous institution, served as coordinator of
Principals Accounting I course, writing and scheduling of common exams for
all sections.
INTELLECTUAL CONTRIBUTIONS
______________________________________________________________________________
o
“Enterprise Analysis: Has It
Lost Its Usefulness?”, co-authored with Freddie Barnard, Alan Miller, Norman
Brown, Brenda Duckworth, and R. L. Wittman, submitted to the
Journal of the American Society of
Farm Management and Rural Appraisal, forthcoming.
o
“The Farm Financing Fiasco,” co-authored with Tim
Wilkinson,
Journal of Business and Economic Perspectives,
Volume XXXV, Number 2, Fall/Winter 2009.
o
Introduction to Agricultural Accounting,
textbook on accounting procedures according to the Financial Guidelines for
Agricultural Producers developed by the Farm Financial Standards Council,
published by Delmar Learning, September 3, 2007.
o
“Alternatives
to GAAP for the Agricultural Industry”,
Today’s CPA, November/December,
2005.
o
“Agricultural Accounting: A Case for Asset
Revaluation”, Mountain Plains Journal of Business and Economics, Vol.
2, 2001.
·
Professional Publications
·
Accounting for Agricultural Producers,
monograph for Bureau of National Affairs, Washington, DC, 2007.
·
“Accounting for Hedging Activities: Futures Contracts”.
Presented at the annual meeting of the Farm Financial Standards Council,
Bloomington, Illinois, July 22, 2009.
·
“The Inevitability of Accounting in Agriculture”.
Presented as part of the 2008 MSU Billings Library Lecture Series, MSU
Billings, November 13, 2008.
·
“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.
·
“Financial Reporting for Agricultural
Operations” for MSU-B Seminar Days, Continuing Professional Education class
for certified public accountants,
December 9, 2004.
·
“Agricultural Accounting: A Case for Asset
Revaluation”. Presented at the Mountains Plains Management Conference, Idaho
State University, Pocatello, Idaho, October 18, 2001.
·
“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
Niagara University Center for International Accounting Education & Research,
Niagara Falls, Ontario, Canada, August 4, 2001.
·
“The Role of Power in Foreign Currency Accounting
Standard-Setting”, Working Paper. Presented at the Mountains Plains
Management Conference, Southern Utah University, Cedar City, Utah, October
12, 2000.
·
“Relating Foreign Currency Accounting Standards to
Local Factors in the UK, the US, Australia, and Canada”, Working Paper.
Presented at the Emerging Issues in International Accounting-Joint
Conference sponsored by Niagara University Center for International
Accounting Education & Research, Niagara Falls, Ontario, Canada, August 4,
2000. Presented at Accounting History: International Perspectives, A
Colloquium sponsored by the Academy of Accounting Historians and Drexel
University in Philadelphia, PA, August, 13, 2000.
·
“Harmonization of Accounting Standards”.
Presented at the 1996 Critical Perspectives Conference in New York,
NY, April, 1996.
ACCREDITATION AND ASSESSMENT ACTIVITIES
_____________________________________________________________________________
·
Coordinated
MSUB program assessment processes for accreditation by the Northwest
Commission on Colleges and Universities (NWCCU) for the College of Business,
College of Allied Health Professions, College of Arts and Sciences and
College of Technology, since March 2009. Montana State University Billings
hosted a NWCCU focused interim visit May 12, 2010.
o
Maintained status reports and action plans for
program assessment.
o
Guided various departments at MSUB in developing
and implementing assessment programs. Met with department chairs and faculty
to develop learning outcomes for programs and identify assessment measures,
tasks or activities to assess, and details concerning procedures and
timelines.
o
Developed a template for assessment plans to assist
in the planning and reporting of assessment processes.
o
Guided various departments at MSUB in reporting
results of assessment and plans to improve student learning.
o
Developed a template for reporting results of
assessment and changes to assessment procedures and/or curriculum arising
from the results.
o
Assisted the provost in writing the NWCCU Focused
Interim Visit report.
 |
Served on a
university panel discussing outcomes assessment during the MSUB Fall
Conference, August 19, 2008. |
|
Served on a team
to implement outcomes assessment for the MSU-B Academic Foundations
(general education) courses, 2007. |
o
Trained faculty to use eCollege software for
gathering assessment data on Academic Foundation courses in the social
sciences area.
Coordinator, College of Business – AACSB accreditation
·
Directing
AACSB accreditation efforts in the College of Business since January 2008.
The College of Business was awarded accreditation by AACSB International on
April 18, 2010.
o
Responsibilities include attending AACSB meetings, meeting with consultants,
and implementing consultants’ suggestions for preparing the self-evaluation
report.
o
Developed
documents and gathered and analyzed data to support the self-evaluation
report.
o
Co-authored
the self-evaluation report.
o
Assisted the
dean in preparing the application for AACSB accreditation.
o
Prepared
various documents, including college operating manual and course outlines.
·
Directing
assessment of College of Business programs for AACSB accreditation, since
2006.
o
Met with
faculty and developed assessment plan, including rubrics, alignment matrix,
and details for collecting assessment data.
o
Supervising the collection and analysis of data.
o
Coordinating the purchase and administration of
national standardized tests.
o
Analyzing assessment results and communicating them
to faculty and dean, and working with faculty to develop strategies for
changes to the program.
o
Prepared and delivered a workshop on critical
thinking to faculty in an effort to teach more critical thinking skills,
Fall 2008. Additional exercises with faculty to enhance critical thinking
skills, Fall 2009.
·
“Demystifying
Outcomes Assessment”. Presented at the 2007 Fall Conference at Montana State
University-Billings, August 21 and 23, 2007.
Professional Development
·
Attended various AACSB
meetings and conferences:
·
International Conference and
Annual Meeting, Anaheim, CA, April 18-20, 2010.
·
Assessment Conference, New
York, NY, March 7-9, 2010.
·
International Conference and Annual Meeting, Orlando, FL, April 26-28,
2009.
·
Associate Deans and Innovative Programs Conference, Glendale, AZ, November
6-8, 2008.
·
International Conference and Annual Meeting, Honolulu, HI, April 13-15,
2008.
·
Applied Assessment Seminar, Orlando, FL, January 14-16, 2007.
·
Assessment Seminar, Monterrey, Mexico, November 30 and December 1, 2006.
·
Continuous Improvement Conference, Minneapolis, MN, September 17-19, 2006.
SERVICE
______________________________________________________________________________
· Service to University
o Represented MSU Billings on the Montana University System Accounting Transfer Council for accounting, sponsored by the Montana Office of the Commissioner of Higher Education, 2007-2008.
o Advising Accounting majors on course work and career planning.
o Served on the following committees and activities:
§
Served on MSU-B Undergraduate Curriculum Committee, 2005-2008.
§
Served on search committee for accounting position in 2007-08.
§
Member of College of Business Student Work Team for 2007-2008.
§
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.
·
Service to
Accounting Profession
o
Member of
Board of Directors and the Technical Committee of the Farm Financial
Standards Council since 2007.
·
Service to
Community
o
Member of Ag
Committee of Billings Chamber of Commerce since 2005.
o
Conducted a seminar
on the importance of strategic management and accounting education for
agricultural producers at the KATQ Farm Expo, Plentywood, MT, March 20,
2010.
o
Spoke to
agricultural lenders of 1st Interstate Bank about current trends
in agricultural lending, December, 12, 2007.
o
Spoke to the
Billings Chapter of the Montana Society of CPAs about agricultural
accounting on September 20, 2007.
PROFESSIONAL EXPERIENCE
______________________________________________________________________________
·
Consultant
|
o
Assisted with the installation of a new accounting system which is
designed to produce management accounting information for S Ranch,
Pryor, Montana. General accounting advice. Summer, 2008. |
|
o
Conducted an analysis of accounting operations for Highland Feeders,
Vegreville, Alberta, Canada.
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. January, 2005. |
|
o
Conducted account analysis for Larry G. Gentry Trucking, Inc., St.
George, Utah. Compiled and
analyzed for errors the payroll, accounts payable, and accounts
receivable accounts. Also
reconciled bank statements. April 1999-May 2000. |
|
o
Prepared income statement and cash flow projections for Cedar Valley
Aqua Farm, Cedar City, Utah, a proposed new business involving
hydroponics. May 2000. |
|
o
Compiled educational material on the difference between US accounting
standards and the accounting standards in the former Soviet Union for
Tirone Corporation, Champaign, IL. May 1995. |
|
o
International Consultant for
Development Alternatives, Inc., Bethesda, MD.
Conducted evaluation work for the US Agency for International
Development in eastern Europe.
Travelled to Hungary, Poland, Czech Republic, Slovakia, and
Bulgaria to evaluate impact and sustainability of US enterprise funds in
those countries. Interviewed
fund personnel and manager of companies with whom the funds had equity
holdings and clients of the funds who had borrowed money from the funds.
Also interviewed personnel in other organizations involved in
assisting new enterprises in those countries. Assisted in writing the
report to AID. September 1994-December 1994. |
·
Accounting
|
o
Office Manager for BK Nelson Company, Hurricane, Utah. Performing tasks
as office manager, including accounts payable, accounts receivable,
payroll, job costing reports, and financial statement preparation using
Quickbooks accounting software package. April 1999-July 1999. |
|
o
Staff Accountant for
Staheli and Olsen, Washington, Utah. 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.
February 1999-April 1999. |
|
o
Accountant for
Premier Care Management Services, Prescott, Arizona. 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. November 1998-January 1999. |
|
o
Accounting Intern for
Coopers & Lybrand, New York, NY. Worked in the Accounting Research and
SEC Department in the national office.
Tabulated data from a survey.
Wrote executive summaries and other materials concerning a new
accounting standard on post-employment benefits.
Proofread similar materials written by co-workers. Attended
meetings of the Financial Accounting Standards Board on occasion
concerning the same new standard. June 1991-August 1991. |
·
2008-2009 Outstanding Faculty Award for Excellence in Teaching by MSUB
students, awarded March 13, 2009.
·
2008 Foundation of Montana State University Billings Faculty Achievement
Award for Outstanding Faculty Performance, awarded March 27, 2008.
·
Certificate of Excellence in recognition of outstanding contribution to the
accounting profession, awarded by the Bureau of National Affairs,
Washington, D. C., 2007.