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David Perkins

Dr. David Perkins, CPA


Professor of Accounting
B.B.A., Harding Christian University, 1980
M.B.A., Memphis State University, 1982
Ph.D. Texas A&M University, 1991

Phone: 325.674.2564
Email: david.perkins@coba.acu.edu



Academic Positions Held:

  • Professor, Abilene Christian University, 2008-Present
  • Associate Professor, Abilene Christian University, 1999-2008
  • Director, Accounting Program, Harding University, 1993-1999
  • Associate Professor, Harding University, 1994-1999
  • Adjunct Professor, Webster University, 1992-1999
  • Assistant Professor, Harding University, 1985 to 1994 (on academic leave from 1988-1991)
  • Lecturer, Texas A&M University, 1990-1991
  • Research Assistant, Texas A&M University, 1988-1990
  • Instructor, Harding University, 1981-1982

Other Positions:

  • Accountant, Arthur Young & Co., 1982-1985

Professional & Teaching Awards:

  • Achieving Business Excellence Grant, Summer, 2002
  • Presidential Fund for Professional Development, Fall, 2000
  • Cullen Research Grant, Summer, 2000
  • American Accounting Association Doctoral Consortium Fellow, 1990
  • Texas A&M University Regents' Fellowship, 1988
  • Senior Accounting Student, Harding University, 1980
  • Junior Accounting Student, Harding University, 1979
  • Alpha Chi Honor Society, Harding University, 1979, 1980

Courses Taught:

  • Financial Accounting
  • Intermediate Accounting
  • Governmental and Nonprofit Accounting
  • CPA Review
  • Cost and Cost Management

Professional Qualifications & Associations:

  • American Accounting Association
  • American Institute of Certified Public Accountants
  • Institute of Management Accountants
  • Arkansas College Teachers of Economics and Business, Vice-President for year of 1986-1987
  • Harding University Accounting Society, sponsor, 1993-1999
  • Harding University Cost Management Team (competing in national case competition sponsored by the Institute of Management Accounting), 1992 and 1993

Community Activities:

  • Payroll Administrator, Hillcrest Church of Christ, Abilene, TX; 1999-Present
  • Care Group Leader; Hillcrest Church of Christ, Abilene, TX; 2000-2002
  • Bible Class Teacher, periodically
  • Meals on Wheels delivery, Abilene, TX; 2002
  • Financial Management Committee; College Church of Christ, Searcy,Ar; Chairman, 1998, 1999; member since 1996
  • Deacon, College Church of Christ, Searcy, AR; 1998, 1999
  • Soccer coach, Searcy Youth Soccer Association, 1996-1999

Presentations, Writings, and Meetings:

  • “Corporate Governance, Internal Decision Making, and the Invisible Hand,” with Scott Stovall and John Neill.  To be presented at 9th Annual (2002) International Conference Promoting Business Ethics; Niagara Falls, NY.
  • “Incorporating the Opportunity Costs of Setups on Multiple Constraints into the Product Mix Decision,” Presented at the 2002 annual meeting of the Southwest American Accounting Association; St. Louis, MO.
  • “The Balanced Scorecard:  A Multiple Stakeholder Perspective,”  with John Neill and Scott Stovall.  Presented (by co-authors) at 8th Annual (2001) International Conference Promoting Business Ethics; Chicago, IL.
  • “Dales Delivery, Inc.:  An Introductory Case for Financial Accounting,” with Scott Stovall and William Fowler.  Presented at 2001 annual meeting of the American Society of Business and Behavioral Sciences; Las Vegas, NV.
  • “The Cost of A Bicycle: A Conceptual Look at Product Costing.”  David Perkins, Scott Stovall and William Fowler.  Presented at the 2001 annual meeting of the American Society of Business and Behavioral Sciences; Las Vegas, NV.
  • “Human Self-Reliance vs. Reliance on God: Understanding God’s Design for Man’s Participation,” with David Carter.  Presented at 2000 annual meeting of Christian Business Faculty Association; Buffalo, NY.
  • The Objectives of Costing: Strategic vs. Operating Decisions; Presentation at 1995 annual meeting of the American Academy of Accounting and Finance; New Orleans, LA.
  • “Using TOC and ABC to Incorporate the Opportunity Cost of Setups into the Product Mix Decision.” [Under Review].
  • “The Balanced Scorecard: A Multiple Stakeholder Perspective,” with John Neill and Scott Stovall. [Under Review]
  • “Introducing Simplicity to the Study of Product Costing:  The Case of Caprock Cycle Company,”  David Perkins, Scott Stovall, and Nick Fessler; [Under Review].
  • “Our Unchanging God:  An Anchor in a Sea of Uncertainty,” David Perkins and Don Pope; [working paper].
  • Financial Accounting for Strategic Decisions and Performance Assessment; Unpublished course supplement for Financial Accounting.
  • Governmental and Not-for-Profit Accounting; Unpublished course supplement for Accounting for Governmental and Non-Profit Entities.
  • CPA Review Manual; Unpublished course supplement for CPA Review course.
  • The Determinants of Organizational Structure and Control: An Information Cost Perspective; [working paper].
  • The Relationship Between Audit Technology and Satisfaction Levels Among Internal Auditors; [working paper].
  • The Information Content of Cash Flows from Operations versus Accrual-Based Earnings; [working paper].
  • Attended AACSB International Business Accreditation Seminar; Orlando FL; April, 2002.Attended Southwest American Accounting Association annual meeting; St. Louis, MO; March, 2002.
  • Attended American Accounting Association annual meeting; Atlanta, GA; August, 2001.
  • Attended American Society of Business and Behavioral Studies annual meeting; Las Vegas, NV; February, 2001.
  • Attended Christian Business Faculty Association annual meeting; Buffalo, NY; October, 2000.
  • Attended Southwestern Federation of Administrative Disciplines annual meeting; San Antonio, TX;  March, 2000.
  • Attended AACSB Undergraduate Programs Seminar, Atlanta, GA; February, 2000.
  • Attended Innovations in Teaching Accounting; Denver, CO, February, 1998.
  • Attended Full-Text Databases seminar with Mark McCowan, librarian, Abilene Christian University; September, 2000.
  • Attended GASB 34 Seminar with David, Kinard & Co., P.C. of Abilene, TX; May, 2000.
  • Discussed two papers at the SWFAD 2000 conference in San Antonio, TX; March, 2000.
  • Attended AACSB 2000 Undergraduate Programs Seminar; Atlanta, GA; February, 2000.
  • Attended ACU Adams Center Faculty Development Workshop on Grant Writing; February, 2002.
  • Attended ACU Adams Center Faculty Development Workshop on Tenure and Promotion Portfolio Development; April, 2002.
  • Attended ACU Adams Center Faculty Development Workshop: Responding to Student Writing; March, 2001.
  • Attended ACU Adams Center Faculty Development Workshop: User Security @ Level I; March, 2001.
  • Attended ACU Adams Center Faculty Development Workshop: Scholarship of Teaching and Learning:  Laurie Richlin Videoconference; March, 2001.
  • Attended ACU Adams Center Faculty Development Workshop: User Security @ Ground Zero; March, 2001.
  • Attended ACU Adams Center Faculty Development Workshop: Full Text Library Resources; September, 2000.
  • Attended ACU Adams Center Faculty Development Workshop: Conversations on the Scholarship of Teaching; April, 2000.
  • Attended ACU Adams Center Faculty Development Workshop: Introduction to Blackboard; February, 2000.
  • Quality First - a six to eight week training seminar presented on several occasions from 1993 to 1996 to management and staff at Central Arkansas Hospital (of the AMI, Corp.) in Searcy, AR. The seminar introduces the concepts of Total Quality Management as applied to healthcare organizations. Teams are formed and guided through various projects directed toward process improvements.
  • Total Quality Management: A Process of Continual Improvement, presented to the Arkansas Society of Hospital Social Work Directors in conjunction with the annual meeting of the Arkansas Hospital Association, October, 1992.
  • Total Quality Management: A Process of Continual Improvement, presented to the Bureau of Health Resources of the Arkansas Department of Health, November, 1992.
  • “Corporate Governance, Internal Decision Making, and the Invisible Hand,” with Scott Stovall and John Neill.  To be presented at 9th Annual (2002) International Conference Promoting Business Ethics; Niagara Falls, NY.
  • “Incorporating the Opportunity Costs of Setups on Multiple Constraints into the Product Mix Decision,” Presented at the 2002 annual meeting of the Southwest American Accounting Association; St. Louis, MO.
  • “The Balanced Scorecard:  A Multiple Stakeholder Perspective,”  with John Neill and Scott Stovall.  Presented (by co-authors) at 8th Annual (2001) International Conference Promoting Business Ethics; Chicago, IL.
  • “Dales Delivery, Inc.:  An Introductory Case for Financial Accounting,” with Scott Stovall and William Fowler.  Presented at 2001 annual meeting of the American Society of Business and Behavioral Sciences; Las Vegas, NV.
  • “The Cost of A Bicycle: A Conceptual Look at Product Costing.”  David Perkins, Scott Stovall and William Fowler.  Presented at the 2001 annual meeting of the American Society of Business and Behavioral Sciences; Las Vegas, NV.
  • “Human Self-Reliance vs. Reliance on God: Understanding God’s Design for Man’s Participation,” with David Carter.  Presented at 2000 annual meeting of Christian Business Faculty Association; Buffalo, NY.
  • The Objectives of Costing: Strategic vs. Operating Decisions; Presentation at 1995 annual meeting of the American Academy of Accounting and Finance; New Orleans, LA.
  • “Using TOC and ABC to Incorporate the Opportunity Cost of Setups into the Product Mix Decision.” [Under Review].
  • “The Balanced Scorecard: A Multiple Stakeholder Perspective,” with John Neill and Scott Stovall. [Under Review]
  • “Introducing Simplicity to the Study of Product Costing:  The Case of Caprock Cycle Company,”  David Perkins, Scott Stovall, and Nick Fessler; [Under Review].
  • “Our Unchanging God:  An Anchor in a Sea of Uncertainty,” David Perkins and Don Pope; [working paper].
  • Financial Accounting for Strategic Decisions and Performance Assessment; Unpublished course supplement for Financial Accounting.
  • Governmental and Not-for-Profit Accounting; Unpublished course supplement for Accounting for Governmental and Non-Profit Entities.
  • CPA Review Manual; Unpublished course supplement for CPA Review course.
  • The Determinants of Organizational Structure and Control: An Information Cost Perspective; [working paper].
  • The Relationship Between Audit Technology and Satisfaction Levels Among Internal Auditors; [working paper].
  • The Information Content of Cash Flows from Operations versus Accrual-Based Earnings; [working paper].
  • Attended AACSB International Business Accreditation Seminar; Orlando FL; April, 2002.
  • Attended Southwest American Accounting Association annual meeting; St. Louis, MO; March, 2002.
  • Attended American Accounting Association annual meeting; Atlanta, GA; August, 2001.
  • Attended American Society of Business and Behavioral Studies annual meeting; Las Vegas, NV; February, 2001.
  • Attended Christian Business Faculty Association annual meeting; Buffalo, NY; October, 2000.
  • Attended Southwestern Federation of Administrative Disciplines annual meeting; San Antonio, TX;  March, 2000.
  • Attended AACSB Undergraduate Programs Seminar, Atlanta, GA; February, 2000.
  • Attended Innovations in Teaching Accounting; Denver, CO, February, 1998.
  • Attended Full-Text Databases seminar with Mark McCowan, librarian, Abilene Christian University; September, 2000.
  • Attended GASB 34 Seminar with David, Kinard & Co., P.C. of Abilene, TX; May, 2000.
  • Discussed two papers at the SWFAD 2000 conference in San Antonio, TX; March, 2000.
  • Attended AACSB 2000 Undergraduate Programs Seminar; Atlanta, GA; February, 2000.
  • Attended ACU Adams Center Faculty Development Workshop on Grant Writing; February, 2002.
  • Attended ACU Adams Center Faculty Development Workshop on Tenure and Promotion Portfolio Development; April, 2002.
  • Attended ACU Adams Center Faculty Development Workshop: Responding to Student Writing; March, 2001.
  • Attended ACU Adams Center Faculty Development Workshop: User Security @ Level I; March, 2001.
  • Attended ACU Adams Center Faculty Development Workshop: Scholarship of Teaching and Learning:  Laurie Richlin Videoconference; March, 2001.
  • Attended ACU Adams Center Faculty Development Workshop: User Security @ Ground Zero; March, 2001.
  • Attended ACU Adams Center Faculty Development Workshop: Full Text Library Resources; September, 2000.
  • Attended ACU Adams Center Faculty Development Workshop: Conversations on the Scholarship of Teaching; April, 2000.
  • Attended ACU Adams Center Faculty Development Workshop: Introduction to Blackboard; February, 2000.
  • Quality First - a six to eight week training seminar presented on several occasions from 1993 to 1996 to management and staff at Central Arkansas Hospital (of the AMI, Corp.) in Searcy, AR. The seminar introduces the concepts of Total Quality Management as applied to healthcare organizations. Teams are formed and guided through various projects directed toward process improvements.
  • Total Quality Management: A Process of Continual Improvement, presented to the Arkansas Society of Hospital Social Work Directors in conjunction with the annual meeting of the Arkansas Hospital Association, October, 1992.
  • Total Quality Management: A Process of Continual Improvement, presented to the Bureau of Health Resources of the Arkansas Department of Health, November, 1992.
  • “Corporate Governance, Internal Decision Making, and the Invisible Hand,” with Scott Stovall and John Neill.  To be presented at 9th Annual (2002) International Conference Promoting Business Ethics; Niagara Falls, NY.
  • “Incorporating the Opportunity Costs of Setups on Multiple Constraints into the Product Mix Decision,” Presented at the 2002 annual meeting of the Southwest American Accounting Association; St. Louis, MO.
  • “The Balanced Scorecard:  A Multiple Stakeholder Perspective,”  with John Neill and Scott Stovall.  Presented (by co-authors) at 8th Annual (2001) International Conference Promoting Business Ethics; Chicago, IL.
  • “Dales Delivery, Inc.:  An Introductory Case for Financial Accounting,” with Scott Stovall and William Fowler.  Presented at 2001 annual meeting of the American Society of Business and Behavioral Sciences; Las Vegas, NV.
  •  “The Cost of A Bicycle: A Conceptual Look at Product Costing.”  David Perkins, Scott Stovall and William Fowler.  Presented at the 2001 annual meeting of the American Society of Business and Behavioral Sciences; Las Vegas, NV.
  • “Human Self-Reliance vs. Reliance on God: Understanding God’s Design for Man’s Participation,” with David Carter.  Presented at 2000 annual meeting of Christian Business Faculty Association; Buffalo, NY.
  • The Objectives of Costing: Strategic vs. Operating Decisions; Presentation at 1995 annual meeting of the American Academy of Accounting and Finance; New Orleans, LA.
  • “Using TOC and ABC to Incorporate the Opportunity Cost of Setups into the Product Mix Decision.” [Under Review].
  • “The Balanced Scorecard: A Multiple Stakeholder Perspective,” with John Neill and Scott Stovall. [Under Review]
  • “Introducing Simplicity to the Study of Product Costing:  The Case of Caprock Cycle Company,”  David Perkins, Scott Stovall, and Nick Fessler; [Under Review].
  • “Our Unchanging God:  An Anchor in a Sea of Uncertainty,” David Perkins and Don Pope; [working paper].
  • Financial Accounting for Strategic Decisions and Performance Assessment; Unpublished course supplement for Financial Accounting.
  • Governmental and Not-for-Profit Accounting; Unpublished course supplement for Accounting for Governmental and Non-Profit Entities.
  • CPA Review Manual; Unpublished course supplement for CPA Review course.
  • The Determinants of Organizational Structure and Control: An Information Cost Perspective; [working paper].
  • The Relationship Between Audit Technology and Satisfaction Levels Among Internal Auditors; [working paper].
  • The Information Content of Cash Flows from Operations versus Accrual-Based Earnings; [working paper].
  • Attended AACSB International Business Accreditation Seminar; Orlando FL; April, 2002.
  • Attended Southwest American Accounting Association annual meeting; St. Louis, MO; March, 2002.
  • Attended American Accounting Association annual meeting; Atlanta, GA; August, 2001.
  • Attended American Society of Business and Behavioral Studies annual meeting; Las Vegas, NV; February, 2001.
  • Attended Christian Business Faculty Association annual meeting; Buffalo, NY; October, 2000.
  • Attended Southwestern Federation of Administrative Disciplines annual meeting; San Antonio, TX;  March, 2000.
  • Attended AACSB Undergraduate Programs Seminar, Atlanta, GA; February, 2000.
  • Attended Innovations in Teaching Accounting; Denver, CO, February, 1998.
  • Attended Full-Text Databases seminar with Mark McCowan, librarian, Abilene Christian University; September, 2000.
  • Attended GASB 34 Seminar with David, Kinard & Co., P.C. of Abilene, TX; May, 2000.
  • Discussed two papers at the SWFAD 2000 conference in San Antonio, TX; March, 2000.
  • Attended AACSB 2000 Undergraduate Programs Seminar; Atlanta, GA; February, 2000.
  • Attended ACU Adams Center Faculty Development Workshop on Grant Writing; February, 2002.
  • Attended ACU Adams Center Faculty Development Workshop on Tenure and Promotion Portfolio Development; April, 2002.
  • Attended ACU Adams Center Faculty Development Workshop: Responding to Student Writing; March, 2001.
  • Attended ACU Adams Center Faculty Development Workshop: User Security @ Level I; March, 2001.
  • Attended ACU Adams Center Faculty Development Workshop: Scholarship of Teaching and Learning:  Laurie Richlin Videoconference; March, 2001.
  • Attended ACU Adams Center Faculty Development Workshop: User Security @ Ground Zero; March, 2001.
  • Attended ACU Adams Center Faculty Development Workshop: Full Text Library Resources; September, 2000.
  • Attended ACU Adams Center Faculty Development Workshop: Conversations on the Scholarship of Teaching; April, 2000.
  • Attended ACU Adams Center Faculty Development Workshop: Introduction to Blackboard; February, 2000.
  • Quality First - a six to eight week training seminar presented on several occasions from 1993 to 1996 to management and staff at Central Arkansas Hospital (of the AMI, Corp.) in Searcy, AR. The seminar introduces the concepts of Total Quality Management as applied to healthcare organizations. Teams are formed and guided through various projects directed toward process improvements.
  • Total Quality Management: A Process of Continual Improvement, presented to the Arkansas Society of Hospital Social Work Directors in conjunction with the annual meeting of the Arkansas Hospital Association, October, 1992.
  • Total Quality Management: A Process of Continual Improvement, presented to the Bureau of Health Resources of the Arkansas Department of Health, November, 1992.

Representative Publications/Research:

  • “Using Excel, TOC, and ABC to Solve Product Mix Decisions with More Than One Constraint.”  David Perkins, Jonathan Stewart and Scott Stovall.  Management Accounting Quarterly (Spring, 2002).
  • “The Cost of A Bicycle: A Conceptual Look at Product Costing.”  With Scott Stovall and William Fowler.  Proceedings of 2001 annual meeting of the American Society of Business and Behavioral Sciences; Las Vegas, NV.
  • The Association Between Audit Structure and Auditor Satisfaction: An Integration of Behavioral Theories, dissertation, Texas A&M University, 1991.