MICHAEL C. CAMPBELL, CPA
Billings, Montana 59102
Work Phone (406) 657-1651

Colorado State University, Fort Collins, Colorado
B.S. in Accounting. Graduated 6/71 with distinction.
M.S. in Business Administration. Graduated 3/75 with emphasis in Accounting.

Certified Public Accountant, Montana
Member American Institute of Certified Public Accountants
Member Billings Chapter of Certified Public Accountants

COLLEGE TEACHING:

Assistant, Associate Professor, and Professor of Accounting - 1978-Present
    (Department Chair 1985-1989 and 2005-Present) -- Montana State University-Billings, Billings, Montana.
    Emphasis  in Accounting Systems, Computer Applications and Accounting for Governmental and Not-For-Profit Entities.
Assistant Professor of Accounting - 1975-1977 -- Western State College, Gunnison, Colorado.
Assistant Professor of Accounting - 1974-1975 -- Kutztown State College, Kutztown, Pennsylvania.

MANAGEMENT:

Controller and Chief Financial Officer – 1/1/2004-7/31/2004 – Southwestern Investment Group, LLC, Denver, Colorado, a real estate development and management group with approximately 40 active companies. The various companies are engaged various activities including land and water acquisition and development, gravel pit development and ownership and management of 13 shopping centers located in 4 states.

Director of Accounting - 1980-1986 -- Yellowstone Boys and Girls Ranch (YBGR), Billings, Montana, a J.C.A.H. accredited psychiatric treatment facility for youth. Capacity of 120 patients and staff of over 180. Responsible for supervision of accounting staff and for all accounting functions, financial reporting required for Medicaid and tax purposes both for the treatment facility and for the fund raising arm of the organization. Fund raising related activities included accounting and tax reporting for several Charitable Remainder Annuity Trusts and Charitable Remainder Unitrusts, 20 revocable trusts and 30 charitable annuities. Also served as part of the management team responsible for overall planning and investment management. My duties included providing investment reports and analysis for a multimillion-dollar portfolio of stocks, bonds, and real estate. Perhaps my greatest contribution was conversion over a two-year period of the manual accounting system to a fully computerized accounting system. With the help of the software provider (Computers Unlimited) and the accounting staff, I planned, designed and implemented a system designed to provide reports for a myriad of external purposes, and internally, for 28 departments and 9 programs.

Supervisor General Accounting - 1977-1978 -- Supervised 9 people in accounts payable and accounts receivable in the corporate headquarters of a $130 million manufacturing company. Was a member of a team that provided system analysis and design input for a new computerized accounting system successfully installed in spring 1978. Participated in planning for internal audit activities and in preparations for the annual audit by a then Big 8 accounting firm.

CONSULTING:

Accounting Practice as Sole Practitioner - (1982-86) While I was teaching the income tax courses I prepared income tax returns for individuals. (1986 – present) Accounting system design for individuals and small businesses. Designed and installed computerized accounting systems for over 60 area businesses and not-for-profit organizations. Engagements have included service firms, merchandising concerns (with inventories in excess of 7500 items), manufacturing companies using job cost accounting systems and not-for-profit organizations with many programs and multiple funding sources. Some engagements have involved exporting data electronically from one software (e.g., Access database) and importing it into the accounting system. The number of employees working in these entities ranges from just a few to over 120. In summer of 2001 I spent 6 weeks consulting with a real estate management and development company in Denver, Colorado. The company buys and builds shopping centers and currently owns 12 shopping centers in 3 states. I served as project manager to implement many new modules in their $45,000 computerized accounting system designed specifically for companies in this industry. I conducted interviews with the President and 9 employees to ascertain their accounting and other information needs and suggestions. I then worked primarily with an outside consultant and 5 employees in the accounting and property management areas to clarify problems and information needs, examine alternatives, select and design solutions, and establish implementation plans and timetables. There were over 50 suggestions. All but two suggestions have been implemented successfully.

Small Business Consultant - 1973-1974 -- Caja de Credito Agrario Industrial y Minero Bank, Colombia, South America. Provided technical assistance to small businesses, as a Peace Corps volunteer. Projects included a cost accounting study for a scale manufacturing firm, a feasibility study for a proposed clothing factory and design of a model bookkeeping/accounting system for the loan customers of the bank.

PUBLIC ACCOUNTING:

Staff Accountant - 1972-1973 -- Price Waterhouse & Co., Denver, Colorado. Participated in numerous audits and preparation of federal income tax returns for individuals and corporations.

• "Assessment of Student Performance and Attitudes for the First Course in Accounting Taught in Online versus Onsite Formats," co-authored with Joe Floyd and Joanne Sheridan, at the 2001 International Applied Business Research Conference in Cancun, Mexico, March 14-21, 2001.

• "The Impact on Problem Solving Skills of Curricular Content and Methodology Revisions in the Principles of Accounting Series," co-authored with Joanne Sheridan And Russ Lord, at the 2000 International Applied Business Research Conference in Puerto Vallarta, Mexico, March 13-17, 2000.

• "Measuring a Student's Ability to Problem Solve in Accounting," co-authored with Joanne Sheridan and Russ Lord, at the Western Regional Meeting of the American Accounting Association in Newport Beach, California, April 29-May 1, 1999. (Abstract included in conference Proceedings.) This paper (a revised version of the one presented in Las Vegas) received the Outstanding Accounting Education Paper award.

• "Measurement of Student Ability to Problem Solve in Accounting," co-authored with Joanne Sheridan and Russ Lord, at the 1999 Sixth Annual Meeting of the American Society of Business and Behavioral Sciences in Las Vegas, Nevada, February 18-22, 1999.

• "Integrating Computer Use into the Accounting Curriculum," co-authored with Joanne Sheridan and Joe Floyd at the 38^th Annual Mountain Plains Management Conference in Park City, Utah, Sept. 28 - Oct. 1, 1996. (This revised version of the paper presented in Lake Chelan was included in the conference Proceedings.)

• "Integrating Computers into the Accounting Curriculum" co-authored with Joanne Sheridan and Joe Floyd, at the fall 1995 annual meeting of the Northwest Accounting Research Group in Lake Chelan, Washington.

• "Computer Applications to Make Accounting Easier and More Useful" at a Sacks and Facts Workshop on January 25, 1995, sponsored by the MSU-B Center for Continuing Education in Billings, Montana.

• "Threats to the US CPA Credential: Are We Shooting Ourselves in the Foot?" submitted to the Journal of Accountancy in August 2005.

Also, I have collected data and done some statistical analysis for papers in 4 areas:

• An update of the "Assessment of Student Performance and Attitudes in the First Course in Accounting Taught in Online versus Onsite Formats" paper with modifications based on peer suggestions.

• A paper on student behavior attitudes and activities at MSU-Billings based on the well known Making the Most of College by Richard J. Light from Harvard University.

• A paper investigating the use of accounting software in Billings, Montana, including sections on specific system used, specific uses and user satisfaction.

• A paper on the relative cost, ease of use and value of telephone surveying using the MSU-Billings Computer Assisted Telephone Interviewing Lab versus Internet surveying.

These are the courses I have developed and presented for the CPE Series. (Most courses are 4-hour courses offered for area CPAs.)

• Cougar Mountain Software version 6.0 for Windows (8 hours, Fall 2001)

• Cougar Mountain Software version 5.0 for Windows (8 hours, Fall 2000)

• "Assessment of Student Performance and Attitudes For Courses Taught Online Versus Onsite,"

• Journal of Applied Business Research, Spring 2002, co-authored with Joanne Sheridan and Joe Floyd.

• "Measurement of Student Ability to Problem Solve in Accounting," Journal of Applied Business Research, Summer 2000, co-authored with Joanne Sheridan and Russ Lord.

• "Avoiding Year 2000 Headaches," The Practical Accountant, Sept. 1998, co-authored with Randy Howard.

The following journals requested and were given permission to republish modified versions of "Avoiding Year 2000 Headaches":

• "The Year 2000 Issue: Words of Caution for CPAs," Footnote, Sept. 1998. (Published by the Minnesota Society of CPAs.)

• "The Year 2000 Issue: How Will It Impact Public Accountants," CPA Line Items, August/Sept. 1998. (Published by the Montana Society of CPAs.)

• "Year 2000 Issue: How will it impact accountants?," The Adjusting Entry, fall 1998. (Published by the Idaho Society of CPAs.)

• "The Year 2000 Issue: Words of Caution for CPAs," Lagniappe, March 1999. (Published by the Louisiana Society of CPAs.)

 ** The work on the new edition of Needles’ Financial Accounting consisted of 2 distinct activities. First, I was asked to review the revision plan for appropriate strategy and pedagogy and to suggest additional activities to improve the new edition. This activity included the review of the plan and drafts of the first 3 chapters of the test, which consisted of about 200 pages of material. This activity took about 30 hours.

The second activity included review of 86 questions in electronic format for Chapters 1-6. These questions are designed to change the given information and thus, the solutions so that students can do them multiple times for practice. This is a new approach which I had never seen used before. I found errors or suggested revisions for about 25% of the problems I reviewed. This activity took about 50 hours.

• COB Academic Programs Committee
• BAP Department Chair
• COB Director Student Services
• BAP Department Rank and Tenure Committee
• COB Information Systems Computer Task Force
• AICPA Student Champion
• Mentor for Barbara Wheeling
• MSUB Campus Hearing Committee
• MSUB Faculty Administration Collaborative Committee
• Faculty Association
• MSUB Northwest Accreditation Steering Committee
• COB Student Advisory Board Advisor