ROBERT D. HAYES Ph.D., CPA, CMA, ChFC Department of Accounting College of Business Tennessee State University 330 10 th Avenue North, Box 137 Nashville, TN 37203-3401 phone:(615) 963-7164; fax:(615) 963-7177 email: rhayes@tnstate.edu EDUCATION: Fall 1986. Ph.D., Business Administration (Accounting as major area of study), University of Arkansas, Fayetteville AR. Dissertation title: "The Constant-Input-Proportion Assumption In The Budgetary Process." Fields: Financial Accounting; Managerial Accounting; Mathematical Statistics; Economics. Fall 1976. MBA, Middle Tennessee State University, Murfreesboro TN. Spring 1974. BS, Middle Tennessee State University, Murfreesboro TN; Accounting as major area of study; Economics as a minor. TEACHING INTERESTS: Financial (Intermediate, Advanced, Not-For-Profit)and Managerial Accounting. CURRENT RESEARCH AREA: Quantitative Evaluation of Firm Performance. TEACHING EXPERIENCE: Interim Department Head currently since March 2018. Professor of Accounting, Fall 1993-Dec. 2014(tenure effective Fall 1993); Associate Professor of Accounting, Fall 1990-Fall 1993, Tennessee State University. Served as Interim Department Head during 1995-97, and 2001-02.
Associate Professor of Accounting, Fall 1988-Fall 1990; Assistant Professor, Fall 1984-Spring 1988 (tenure effective Fall 1985) and Fall 1980-Spring 1983 (Fall 1983-Spring 1984 below), Middle Tennessee State University. Graduate Teaching Assistant-Accounting, Fall 1983-Spring 1984 and Fall 1979-Spring 1980, University of Arkansas. Instructor of Accounting, Fall 1977-Spring 1979, Middle Tennessee State University. DESIGNATIONS/CERTIFICATIONS: (1) CPA, Certified Public Accountant #4433. (2) CMA, Certified Management Accountant #3378. (3) ChFC, Chartered Financial Consultant (1994). OTHER RECOGNITIONS: (1) -Recipient College Faculty Research Award 2006-07. -Recipient College Faculty Research Award 2004-05. -Recipient College Faculty Research Award 2003-04. -Co-Recipient College Faculty Research Award 1996-97. -Recipient College Faculty Research Award 1994-95. -Co-Recipient College Faculty Research Award 1992-93. -Recipient College Faculty Research Award 1991-1992. (2) American Institute of Certified Public Accountants: The 1993 Faculty Summer Seminar, Lexington, KY; May 30- June 2, 1993. (3) Robert M. Trueblood Professor (1988, Chicago). (4) -Who's Who Among America's Teachers-1996; Volume II, 4 th ed., Educational Communications, Inc. -Who's Who Among America's Teachers-1999; Volume II, 6 th ed., Educational Communications, Inc. -Who's Who Among America's Teachers-2004; Volume II, 8 th ed., Educational Communications, Inc. -Who's Who Among America's Teachers-2005; Volume II, 9 th ed., Educational Communications, Inc.
PUBLICATIONS: Peer Reviewed Journals: Condorsement: Assimilating IFRS into U.S. GAAP, Tennessee CPA Journal, Volume 57, Issue 3 (May/June) 2012, pp.16-19 Side Effects of Cost Segregation, Journal of Accountancy, Volume 213, Issue 4 (April) 2012, pp. 49-52 Death Taxes in Tennessee: They re Not Just for The Rich Anymore, Tennessee CPA Journal, Volume 57, Issue 1 (January/February) 2012, pp.12-14 The Evolution Of The Concept Of Knowledge Management, Leadership & Organizational Management Journal, Volume 2011, Issue 4 (December) 2011, pp. 57-69 Framework-Based Teaching of IFRS: The Case of Deutsche Bank, Accounting Education: an international journal, Volume 20, Issue 4 (August) 2011, pp. 373-385 Framework-Based Teaching of IFRS: The Case of Deutsche Bank TEACHING NOTES, Accounting Education: an international journal, Volume 20, Issue 4 (August) 2011, pp. 387-397 Framework-Based Teaching of IFRS: The Case of Deutsche Bank LEARNING OBJECTIVES and IMPLEMENTATION GUIDANCE, Accounting Education: an international journal, Volume 20, Issue 4 (August) 2011, pp. 399-413 Can Private Entities Lead Conversion to IFRS in the U.S.?," Tennessee CPA Journal, March/April 2010, pp. 32-35 Effective Writing: Some Suggestions For Managers, Global Education Journal, Volume 2007, Issue 4 (December) 2007, pp. 115-141 Bad Bosses: A Taxonomy By Type And Some Suggestions For Remediation, Leadership & Organizational Management Journal, Volume 2007, Issue 4 (December) 2007, pp. 128-149 Consumer Driven Health Care Plans Have Weakness but Offer Hope, Journal of Business, Industry and Economics, Vol. 8, Spring (May) 2007, pp. 1-17 Prepared for the Future? Tips for Creating a Career Transition Resume, Business Education Forum, Vol. 61, No. 4 (April) 2007, pp. 30-32, 37 "Heading Off Managerial Malpractice: Review of the New FLSA Rules," Midwestern Business and Economic Review, No. 38, Fall (April) 2007, pp. 15-20 The Enemy Within: A Commentary on the Exploding Problem of Employee Theft, Mountain Plains Journal of Business and Economics, Vol. 8, (April) 2007, pp. 1-16
"Overtime Overhaul: How the New FSLA Changes Could Affect You," Tennessee CPA, April 2005, pp. 4-9 A New Paradigm to Control Health Care Costs: Consumer Driven Health Care Plans, Journal of Business Administration Online, Vol. 3, No. 2, Fall (December) 2004, pp. 1-13 "The Drive Behind Consumer Driven Health Care Plans," Tennessee CPA, April 2004, pp. 4-7 The Future of Defined-Contribution Health Plans, Journal of Financial Service Professionals, Vol. 56, No. 3 (May) 2002, pp. 55-66 "E-Commerce in the Insurance Industry," Journal of Business and Economic Perspectives, Vol. XXVII, No. 1 Spring/Summer 2001, pp. 66-75 Some Observations About the Senior Citizens Freedom to Work Act of 2000, Journal of Financial Service Professionals, Vol. LV, No. 1 (January) 2001, pp. 72-79 Impact of Advances in Information Technology in the Insurance Industry, Research Review, Vol. 12, No. 3, Fall (November) 1999, pp. 1-11 What Attorneys Should Know About Long Term Care Insurance, Elder Law Journal, Vol. 7, No. 1, Spring (May) 1999, pp. 1-32 The D&O Insurance Policy: Vital Protection for Corporate Managers, The International Journal of Business Disciplines, Vol. 8, No. 2, Winter (February) 1998, pp. 14-26 "What Accountants Should Know About Long Term Care Insurance," Today s CPA, July/August 1998, pp. 38-40 "Insurance Losses To Banking: How Did It Happen?, The International Journal of Business Disciplines, Vol. 7, No. 1, Summer (August) 1997, pp. 25-35 "Ratemaking Inequities Under a No-fault Automobile Insurance Law," The Journal of Insurance Issues, Vol. 19, No. 2, Fall 1996, pp. 133-148 "Managing Diversity: Accounting Firms and Female Employees," CPA Journal, May 1996, pp. 36-39 "The Disciplinary Boundaries of Accounting: Citational Patterns in Ohio CPA Articles, 1983-1992," The International Journal of Business Disciplines, Vol. 5, No. 1, Summer (August) 1995, pp. 40-52 "The Changing Face of Accounting," Today's CPA, March/April 1995, pp. 28-29, 31-33 "An Examination of Financial Impacts of SFAS No. 106," International Advances in Economic Research, Vol. 1, No. 1, February 1995, pp. 53-56
"Best Plan Payout Depends on the Taxpayer," Taxation for Accountants, February 1995, pp. 68-72 "SFAS No. 106 Causes Firms to Reexamine PostRetirement Benefits," Central Business Review, Vol. 14, No. 1, Winter (January) 1995, pp. 31-37 "The Continuing Relevance of Risk Management for Business Leaders," Delta Business Review, Vol. 4, No. 2, Fall/Winter 1994, pp. 12-19 "Insurance Commissioners' Attitudes Toward Research and Publishing," Journal of Insurance Regulation, Vol. 13, No. 2, Winter (December) 1994, pp. 224-236 "Tennessee's New Health Care Reform Program: Promises, Prospects, and Problems," Research Review, Vol. 7, No.3, Fall (November) 1994, pp. 27-40 "Risk and Insurance Faculty Attitudes Toward Research and Publishing," CPCU Journal, Vol. 47, No. 3, September 1994, pp. 162-172 "Alternative Minimum Tax: The 1993 Tax Law and Real Estate Investment," Real Estate Review, Vol. 24, No. 2, Summer (July) 1994, pp. 29-34 "Strategies for Individual Estate Planning," The International Journal of Business Disciplines, Vol. 3, No. 1, Fall 1993, pp. 19-33 "Insurance Regulation: Where Do We Go From Here?," Business Economics, Vol. 28, No. 4, October 1993, pp. 33-39 "A Simplified Methodology for Solvency Regulation of Life-Health Insurers," Journal of Insurance Regulation, Vol. 11, No. 4, June 1993, pp. 509-522 "A Rejoinder to 'Measuring Production Efficiency in a Not-For-Profit Setting: An Extension," The Accounting Review, Vol. 68, No. 1, January 1993, pp. 89-92, "Meeting the Challenge of Changing Demographics," Tennessee CPA, January 1993, p. 16 "Lenders' Perceptions of Income-Tax-Basis Financial Reporting by Small Business," Journal of Small Business Management, Vol. 30, No. 3, July 1992, pp. 66-76 "Some Practical Writing Hints for CPAs," The Ohio CPA Journal, Vol. 50, No. 4, September/October 1991, pp. 17-21 "PFP Designations are Guide to Who's Who in the Field of Personal Financial Planning," Tennessee CPA, July 1991, pp. 14-16 "Long-Term Care: Who Pays and How Much," Tennessee CPA, November 1990, pp. 9-13, 17 coauthored). "Measuring Production Efficiency in a Not-For-Profit Setting," The Accounting Review, Vol. 65, No. 3, July 1990, pp. 505-519
"An Analysis of the New Cash Flow Reporting Requirements: Implications for the Insurance Industry," Journal of Insurance Regulation, Vol. 8, No. 3, March 1990, pp. 290-303 "Tort Reform and Insurance," Journal of Business and Economic Perspectives, Vol. 15, No. 2, Fall 1989, pp. 47-57 (revised 04 APR 2018)