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Rodney Smith

Email: rsmith5@csulb.edu

Currently, I am an Associate Professor of Accoutancy. I have published research in The Accounting Review, the Journal of Information Systems, and the Journal of Management Accouting Research, among other academic journals. I am Certified Public Accountant (inactive), Certified Management Accountant, and a retired Captain in the U.S. Coast Guard.

Teaching Interests: Accouting Information Systems, Financial Accounting, Managerial Accouting, Enterprise Systems and Business Processes, Systems Dynamics and Systems Thinking

Research Interests: Use of financial and non-financial measures to assess organizational peformance. Accounting information systems, enterprise systems, business processes, and business value. Design science. Systems dynamics and business process simulation.

Education

  • Ph D, University of California, Irvine, 2000
    Major: Management (Accounting)
  • MS, American University, 1985
    Major: Technology Management
  • Masters in Taxation, Bentley College, 1977
    Major: Taxation
  • MS, Naval Postgraduate School, 1974
    Major: Financial Management
  • BS, University of Oregon, 1968
    Major: Mathematics

Past Experience

  • Associate Professor , California State University, Long Beach (2006 - Present)
  • Assistant Professor, University of Arkansas (2000 - 2006)
  • Lecturer, University of California, Irvine (1997 - 1999)
  • Adjunct Professor, University of Alaska (1981 - 1982)

Research and Scholarly Activities

Journal Article, Academic Journal
  • "The Effects of Inter-Firm Cost Correlation, IT Investment, and Product Cost Accuracy on Production Decisions and Firm Profitability" (2009), Journal of Information Systems.
  • "REA Ontology-Based Simulation Models for Enterprise Strategic Planning" (2008), Journal of Information Systems.
  • "Determinants and Consequences of Firm Information Technology Budgets" (2008), The Accounting Review.
  • "An Extension of the REA Framework to Support Balanced Scorecard Information Requirements " (2007), Journal of Information Systems.
  • "How Transparent are MD & A Disclosures?" (Management Discussion and Analysis) (2005), Bank Accounting and Finance.
  • "Determinants of Customer Loyalty and Financial Performance" (2004), Journal of Management Accounting Research.
Magazine/Trade Publication
  • "Set the Right It Budget Levels" (2009), Strategy Magazine.
Book, Chapter in Scholarly Book-New
  • "Using Accounting-Based Performance Measures to Assess the Business Value of Information Technologies and Systems" (2008), Economics, Information Systems and Electronic Commerce Research II: Advanced Empirical Methodologies.
Conference Proceeding
  • "Customer Supplier Markets: The Valuation Implications of Accounting-Based Measures of Relative Market Power" (2004), Annual American Accounting Association Meeting.

Presentations

  • AAA Annual Meeting - 2009, "An Examination of the Cost of Capital Implications of FASB Interpretation 46," American Accounting Academy, ( , 2009)
  • AAA Annual Meeting - 2009, "Fundamental Analysis of Firm Performance Following Strategic Alliance Announcements," American Accounting Academy, ( , 2009)
  • AAA IS Section Mid-Year Meeting , "Determinants and Consequences of CIO Compensation," American Accounting Academy, (January , 2009)
  • AAA IS Section Mid-Year Meeting, "Returns to Information Technology Capability: Evidence from Financial Performance and CIO Compensation," American Accounting Academy, (January , 2009)
  • Management Accounting Section Mid-Year Meeting, "The Impact of Research Alliances on Measures of Future Financial Market and Operating Performance Risk of Biotechnology Firms," American Accounting Academy, (January , 2009)
  • Workshop on Information Systems and Economics, "The Relevance of Information Technology Expenditures," WISE, Paris, France (December , 2008)
  • AAA Annual Meeting - 2008, "Information Technology Expenditures and CEO Compensation," American Accounting Academy, ( , 2008)
  • Annual Meeting of American Accounting Academy, 2008, "The Effects of Inter-Firm Cost Correlation, IT Investment, and Product Cost Accuracy on Production Decisions and Firm Profitability," American Accounting Academy, ( , 2008)
  • American Accounting Association - Management Accounting Section Mid-Year Meeting, "Human Resource Outsourcing: Performance of Service Providers," American Accounting Association, (January , 2008)
  • Annual Meeting of American Accounting Association, 2007, "Determinants and Consequences of Firm Information Technology Budget Levels," American Accounting Association, ( , 2007)
  • Annual Meeting of the American Accounting Association, "The Impact of Strategic Alliances on Measures of Future Financial and Operating Performance Risk," American Accounting Association, ( , 2007)
  • Annual American Accounting Academy 2007, "The Relevance of Information Technology Expenditures," American Accounting Academy, (August , 2007)
  • Annual American Accounting Academy 2006, "Do Major Customer Relationships Enhance the Performance of Strategic Alliances in High Tech Industries ? ," American Accounting Academy, (January , 2007)
  • Annual American Accounting Academy 2006, "A Model of the Firm for Management Accounting Research: A Proposal," American Accounting Academy, (August , 2006)
  • Annual American Accounting Academy 2006, "An Ontology-Based Dynamic Enterprise Model: A Proposal with Application for Planning Sustained Compliance with the Sarbanes-Oxley Act," American Accounting Academy, (August , 2006)
  • Annual American Accounting Academy 2006, "Product Cost Systems: The Effects of Investment and External Market Information on Required Product Cost Accuracy and Firm Profitability," American Accounting Academy, (August , 2006)
  • Annual American Accounting Academy 2006, "The Distribution of Financial Performance Benefits from Supply Chain Initiatives between Buyers and Suppliers," American Accounting Academy, (August , 2006)