Teresa P. Gordon
CURRICULUM VITAE
Home Address:
2352 Sand Rd.
Moscow, ID 83843
208-882-4780
Office:
University of Idaho
College of Business & Economics
875 Campus Drive, J A Albertson Building Rm 118
P O Box 443161
Moscow, ID 83844-3161
208-885-8960 (phone)
208-885-6296 (fax)
EDUCATION:
Ph.D., Business Administration, University of Houston, 1986. (Major: Managerial accounting, Minor:
Organizational Behavior and Management)
M.B.A., 1981, Houston Baptist University
B.A., 1976, Houston Baptist University (summa cum laude) (Majors in accounting and business
management)
1966-69, Ambassador College, Pasadena, California
Certificates and Licenses:
Certified Public Accountant, November 1976, Elijah Watt Sells honorable mention award, currently
licensed in Idaho.
EXPERIENCE:
Academic Employment:
Fall 1986-present, Professor of Accounting, University of Idaho. Teaching graduate and undergraduate
managerial and financial accounting courses (August 1986 to present), Acting Department Head (199293). Tenured 7/1/1992, full professor rank since 7/1/2000.
September 1982-August 1986, Assistant Professor, Houston Baptist University - Taught undergraduate and
graduate level courses including intermediate, advanced, and cost accounting, accounting information
systems, accounting research and auditing.
September 1984-May 1985, Graduate Teaching Fellow, University of Houston - Taught undergraduate
intermediate accounting course.
Non-Academic Employment:
Management consulting and public accounting - Conducted in-house continuing professional education
programs in financial accounting for CPA firms. Conducted seminars on topics such as “The
Unit Rate Payment System for Day Care,” “Managing Non-Profit Organizations,” and
“Leadership in Business” for the State of Texas, Title XX Day Care Providers Assn., and other
organizations. Worked with various clients in health care and nonprofit areas to establish good
accounting practices and internal controls. Prepared individual, partnership and corporate tax
returns. Book reviews. 1974-present.
Controller, Health International, Inc. - Organization provided accounting and management services for
physicians and clinics. Conducted an extensive evaluation of software and hardware
configurations to improve services provided to clients. Houston, Texas, March 1982-June 1982.
Controller, Texas Upsetting and Finishing, Inc. - Development stage manufacturing concern.
Established entire accounting system including computerization, procedures manuals, forms.
Involved reconstructing accounting records for first eight months of initial operations. Houston,
Texas, November 1981-March 1982.
Director of Finance, Neighborhood Centers, Inc. - Financial and administrative reporting, planning and
control for large nonprofit organization. Established effective system of responsibility
accounting and reporting to satisfy conflicting requirements of management, regulatory bodies,
and generally accepted accounting principles. Created computer model of complex funding
GORDON, Teresa P.
Page 2
environment for day care which improved forecasting and allowed for maximization of services
at a minimum unit cost. Introduced other financial planning tools which resulted in improved
budgeting. Commended for role in pilot/experimental projects undertaken in conjunction with
the Texas Department of Human Resources and the United Way. Annual indirect cost proposal
to federal government consistently described as excellent. Supervised and organized the
accounting and personnel departments including writing policy and procedure manuals. Planned
staffing to accommodate seasonal increase from 300 to 4000 employees. Negotiated insurance
coverage, loans and lease agreements. (Houston, Texas, April 1977 to March 1982).
Staff accountant, Griese & Kares, CPAs - Set up accounting systems for small business clients such as
physicians. Prepared individual, partnership and corporate income tax returns. Researched net
operating loss regulations and originated workpaper used to compute client carryforwards and
carrybacks. Some audit experience primarily with bank clients. (Houston, Texas, July 1976 to
April 1977).
Controller, Hayes Tools, Inc. - supervised accounting department of medium size manufacturing
company, participated in loan negotiations and produced financial statements for internal and
external reporting. (Houston, Texas, January 1976 to July 1976).
Controller and corporate secretary, Peltron, Inc. for closely-held corporation in oilfield equipment and
supply. Established accounting system which enabled firm to receive first unqualified audit.
Managed clerical and communication services for sales staff. Handled correspondence in
Spanish and English. (Houston, Texas, November 1973 to December 1975).
Public accounting, dba Windoms Business Service - bookkeeping, tax return preparation and other
business services including photography for small business clients. (self-employed, Wheatland,
Wyoming, July 1971 to October 1973).
Secretary/Bookkeeper, Electronic Modules, Inc. - set up document control system for engineering
documents, established and maintained perpetual inventory system, handled job costing,
bookkeeping and clerical functions for small manufacturing firm. (Pasadena, California, January
1970 to April 1971).
Accounting Clerk, Ambassador College - part-time and summer employment in several positions
(mostly clerical) ending with accounting clerk position in the controller’s office. Responsible for
bank reconciliations, filing tax service supplements, typing, etc. (Pasadena, California,
September 1966 to October 1969).
Ward Clerk, Methodist Hospital - weekend and summer employment during high school. (Houston,
Texas, September 1964 to August 1966).
Clerk typist, Houston Retailers Security Bulletin - summer employment filing and typing newsletters.
(Houston, Texas, June to August 1964).
RESEARCH
Refereed Publications:
Books:
Measuring the Performance of Nonprofit Organizations - The State of the Art, (with assistance of
members of the Committee on Nonprofit Entities’ Performance Measures), published by the
Government and Nonprofit Section of the American Accounting Association, 1989 (341 pages).
Book Chapters:
Saleha B. Khumawala, Teresa P. Gordon, and Brian C. Baumler, Case 97-04 “The Museum of Fine
Arts: A case study on the implementation of the new nonprofit accounting standards,” in 1997
AICPA Professor/Practitioner Cases (New York: American Institute of Certified Public
Accountants, 1998), pp. 1-33. Loose-leaf version distributed to the administrators of all
accounting programs in the United States, to AICPA on-campus champions, and to participants
at the AICPA Accounting Educators Conferences.
GORDON, Teresa P.
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Journals (refereed with blind review):
Saleha Khumawala, Linda Parsons, and Teresa Gordon, “Detecting Earnings Management In Not-ForProfit Entities: An Experiment,” Journal of Accounting, Auditing and Finance. (accepted for
publication 10/11/04)
Elizabeth Keating, Janet Greenlee, Teresa P. Gordon, and Mary Fischer, “The Single Audit Act: How
Compliant Are Nonprofit Organizations?” Journal of Public Budgeting, Accounting, &
Financial Management, Vol. 17, No. 3 (Fall 2005 forthcoming).
Teresa P. Gordon and Marcia S. Niles, “Lucent Loses Its Luster: Accounting for Investments Turned Bad,
Issues in Accounting Education, Vol. 20, No. 2, May 2005, pp. 183-193.
Mary Fischer, Teresa P. Gordon, Janet Greenlee, and Elizabeth K. Keating. “Measuring Operations:
An Analysis of the Financial Statements of U.S. Private Colleges and Universities,” Financial
Accountability and Management, Vol. 20, No. 2, (May 2004), 0267-4424, pp. 129-151.
Teresa P. Gordon, Mary Fischer, David Malone and Greg Tower, “A Comparative Empirical
Examination of Extent of Disclosure by Private versus Public Colleges and Universities in the
United States,” Journal of Accounting and Public Policy, Vol. 21, No. 3, (December, 2002), pp.
235-275.
Gordon, Teresa P., Saleha B. Khumawala, and Linda M. Parsons, “Donor restricted contributions: The
standard setters FASB and GASB versus the users,” Academy of Accounting and Financial
Studies Journal, Vol. 6, No. 2 (2002), pp. 77-90.
Mary Fischer, Teresa Gordon, Marla Kraut, and David Malone, “Reporting Cash Flows: An
Investigation of College and University Compliance with SFAS No. 117, Journal of Public
Budgeting, Accounting & Financial Management, Vol. 14, No. 3 (2002), pp. 331-359.
Mary Fischer, Teresa P. Gordon and Marla Myers Kraut, “An Examination of Differences between
Financial Information Provided in IRS Form 990 and Audited Financial Statement Data of U.S.
Private Colleges and Universities,” Academy of Accounting and Financial Studies Journal, Vol.
6, No. 1, (2002) pp. 87-104. Paper received “honorable mention research award” at Fall 2001
meeting of the Allied Academies in Las Vegas.
Mary Fischer, Teresa Gordon, Marla Kraut and David Malone, “New Reporting Guidelines SFAS No.
124: Compliance by Private U.S. Colleges and Universities, Academy of Accounting and
Financial Studies Journal, Vol. 4, No. 1, 2000, pp. 98-106. Received “distinguished research
award” at Fall 2000 Meeting of the Allied Academies in Maui.
David Coy, Mary Fischer and Teresa Gordon, “Beyond Decision Usefulness: A Paradigm for College
and University Annual Reports,” Critical Perspectives on Accounting, Vol. 12(1), 2001, pp. 134.
Teresa P. Gordon and Saleha B. Khumawala, “The Demand for Nonprofit Financial Statements: A
Model of Individual Giving,” Journal of Accounting Literature, Vol. 18, 1999, pp. 31-56.
Teresa P. Gordon, Janet S. Greenlee, and Denise Nitterhouse, Tax-exempt Organization Financial
Data: Availability and Limitations, Accounting Horizons, Vol. 13, No. 2, June 1999, pp. 113128.
GORDON, Teresa P.
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Journals (refereed with blind review) (cont.):
Janet S. Greenlee and Teresa P. Gordon, “The Impact of Professional Solicitors on Fund-Raising in
Charitable Organizations,” Nonprofit and Voluntary Sector Quarterly (September 1998) Vol.
27, No. 3, pp. 277-299. A synopsis of our findings was published in “Salary vs. Commissions:
New study examines fundraising costs,” by Paul Clolery, Nonprofit Times, March 1998, Vol. 12,
No. 4, p. 39.
Teresa P. Gordon, John S. Morris, and Byron J. Dangerfield, “Top-Down or Bottom-up: Which Is The
Best Approach to Forecasting?” Journal of Business Forecasting: Methods & Systems (Fall
1997) Vol. 16, No. 3, pp. 13-16.
Saleha B. Khumawala and Teresa P. Gordon (lead author), “Bridging the Credibility of GAAP:
Individual Donors and the New Accounting Standards for Nonprofit Organizations,” Accounting
Horizons (September 1997) Vol. 11, No. 3, pp. 45-68. The paper received “Citation of
Excellence – Highest Quality Rating” from Anbar Electronic Intelligence for “outstanding
contribution to the literature and body of knowledge.”
Teresa P. Gordon, “Problems of Practice Revisited: Another Financial Accounting Research Project,”
Accounting Educators’ Journal (1996) Vol. 7, No. 2, pp. 106-121.
Marla Myers, Teresa P. Gordon, Melvin Jolly and Richard Nelson, “Advanced Nuclear Fuels,” (case
with teaching notes), Journal of the International Academy for Case Studies, Vol. 2, No. 1 (Fall
1995), pp. 113-126.
Teresa P. Gordon, “Problems of Practice: Using Research Projects in Financial Accounting Courses,”
Accounting Educators Journal (1995) Vol. 7, No. 2, pp. 119-146.
Janice Fletcher, Teresa Gordon, Thomas Nunamaker, and Sherrill Richarz, “Asymmetrical Information
in the Provision of Human Services: An Empirical Investigation of Contract Failure Theory,”
International Journal of Public Administration (1995) Volume 18, No. 5, pp. 813-831.
Mario G. Reyes and Teresa P. Gordon, “EcoTek, Inc.,” (case with teaching notes) Journal of
Accounting Case Research, Vol. 2, No. 2 (Summer 1994), pp. 1-10.
Janice Fletcher, Teresa P. Gordon, Thomas Nunamaker, and Sherrill Richarz, “Competing for Tots:
Operating Objectives of For-Profit and Not-for-Profit Child Care Centers in the Pacific
Northwest,” Voluntas Vol. 5 (1), April 1994, pp. 59-85.
Teresa P. Gordon, Mario G. Reyes, and Jerry L. Wegman, “In-Substance Debt Defeasance: Faded Fad
or Latent Threat?” Journal of Business and Management, Vol. 1, No. 1, Fall, 1993, pp. 60-80.
Teresa P. Gordon, “Community Child Care, Inc.” (case with teaching notes), Journal of Accounting
Case Research, Vol. 1., No. 3, Fall 1993, pp. 24-40.
Mary L. Fischer and Teresa P. Gordon, “Toward Better Annual Reports for Colleges and Universities,”
Government Accountants Journal, Summer 1991, pp. 35-44.
Teresa P. Gordon, “Incrementalism in Public Budgeting: Concepts, Explanations, and Empirical
Evidence,” Research in Government and Nonprofit Accounting, Vol. 5 (1990), pp. 145-213.
Teresa P. Gordon and Robert E. Seiler, “Resource Allocation -- The United Way,” Financial
Accountability and Management, Spring, 1988, pp. 69-76.
GORDON, Teresa P.
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Other Journals (editorially reviewed):
Teresa Gordon, Roger Patterson, and Jennifer Taylor, “Peak Performance,” NACUBO Business Officer,
Vol. 38, No. 10, April 2005, pp. 38-45.
Mary Fischer, Teresa P. Gordon, Elizabeth Keating and Janet Greenlee, “When Operating Measures
Don’t Add Up,” NACUBO Business Officer, Vol. 37, No. 7, January 2004, pp. 33-36.
Mary Fischer and Teresa P. Gordon, “Inching Toward an Operating Measure,” NACUBO Business
Officer, Vol. 36, No. 2, August 2002, pp. 39-43.
Larry Goldstein, Mary Fischer and Teresa P. Gordon, “The Facts Behind the Fuss About Financial
Statements,” NACUBO Business Officer, Vol. 36, No. 2, August 2002, p. 33.
Teresa P. Gordon and Mary Fischer, “Reporting Performance: Using Financial and Nonfinancial Data,”
NACUBO Business Officer, July 1990, pp. 28-31.
Teresa P. Gordon, Mary Alice Seville and Lucy Skjelstad, “Measuring Service Efforts and
Accomplishments of Museums,” Philanthropy Monthly, January/February 1993, p. 27-36.
Teresa P. Gordon, “Financial Reports Every Director Needs,” Child Care Information Exchange,
January 1985, pp. 23-26.
Teresa P. Gordon, “When You Think You Need an Audit - Points to Consider,” Child Care
Information Exchange, October 1984, pp. 22-24.
Other Publications:
Teresa P. Gordon and Marcia S. Niles, “Getting the Most from Your Audit,” Enterprise (Spring 2002), pp.
12-13.
Teresa P. Gordon and Marcia S. Niles, “The Auditor and the CEO,” The Not-for-Profit CEO Monthly Letter,
Vol. 8, No. 12, October 2001, pp. 4-6.
Teresa Gordon, Saleha Khumawala, and Linda Parson, “Reporting on Fund Raising Costs – Making the Right
Impression on Donors, “ The Not-for-Profit CEO Monthly Letter, Vol. 8, No. 1, November 2000, pp.
1-3.
Teresa Gordon and Janet Greenlee, “Hiring a Professional Solicitor – What CEOs need to know,” The Notfor-Profit CEO Monthly Letter, Vol. 6, No. 6, April 1999, pp. 4-6.
Teresa P. Gordon, BOOK REVIEW: Annette E. Meyer, Evolution of United States Budgeting: Changing
Fiscal and Financial Concepts, in Accounting Review (July 1990), pp. 727-728.
Teresa P. Gordon, “Bounded Rationality and Budgeting: Resource Dependence, Agency Power, Individual
Motivation and Incrementalism in Budgetary Decision Making,” Ph.D. Dissertation, University of
Houston, 1986 (236 pages).
Teresa P. Gordon, “Seasons of Joy” and “Ode to Our Stream,” in Her Echo: A Women’s Poetry Anthology,
Sherman Oaks, California: K. S. Brindle, 1975.
GORDON, Teresa P.
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Proceedings:
National and International Meetings
Elizabeth Keating, Mary Fischer, Teresa Gordon , and Janet Greenlee, “The Relation between Auditor Selection
and Adverse Audit Findings: Examination of Nonprofits Subject to the Single Audit Act,” Proceedings
(abstract only), presented by Mary Fischer at the 2005 Annual Meeting of the American Accounting
Association, August 8-10, 2005 in San Francisco.
Teresa Gordon, Elizabeth Keating, Thomas Pollak, and Patrick Rooney. “Nonprofit Organizations and Functional
Cost Allocations: The Auditors’ Perspective” Proceedings (abstract only), presented by Teresa Gordon at
the 2005 Annual Meeting of the American Accounting Association, August 8-10, 2005 in San Francisco.
Teresa Gordon, Saleha Khumawala, and Marla Kraut, “Tell it Like It Was: Best Practices in Not-for-Profit
Financial Reporting,” Proceedings (abstract only), presented by Saleha Khumawala at the 2005 Annual
Meeting of the American Accounting Association, August 8-10, 2005 in San Francisco.
Teresa Gordon. Saleha Khumawala, Marla Kraut, and Janet Meade, “Financial Accountability of Tax-Exempt
Organizations: The Quality and Reliability of the Form 990 Data,” Proceedings (abstract only), presented
by Marla Kraut at the 2005 Annual Meeting of the American Accounting Association, August 8-10, 2005
in San Francisco.
Teresa Gordon, Elizabeth Keating, Tom Pollak and Patrick Rooney, “Non-Profit Overhead: The Auditor’s
Perspective,” Proceedings (abstract only), presented (by Gordon) at the 33rd Annual Conference of the
Association for Research in Nonprofit Organizations and Voluntary Action (ARNOVA) in Los
Angeles, Nov. 18-20, 2004.
Teresa P. Gordon, Saleha Khumawala and Marla Kraut, “Reporting to Donors: Best Practices for Financial
Reporting in Conjunction with Annual Reports,” Proceedings (abstract only), presented by Saleha
Khumawala at the 33rd Annual Conference of the Association for Research in Nonprofit Organizations
and Voluntary Action (ARNOVA) in Los Angeles, Nov. 18-20, 2004.
Elizabeth Keating, Teresa Gordon, Mary Fischer and Janet Greenlee, “Toward a More Powerful Model of
Financial Vulnerability for the Nonprofit Sector,” Proceedings (abstract only), presented by Teresa
Gordon at the 2004 Annual Meeting of the American Accounting Association, August 8-11, 2004 in
Orlando.
Teresa Gordon, Mary Fischer and Saleha Khumawala, “Determining Cash Flows from Operations using Form
990 Data,” Proceedings (abstract only), presented by Saleha Khumawala at the 2004 Annual Meeting
of the American Accounting Association, August 8-11, 2004 in Orlando.
Elizabeth Keating, Janet Greenlee, Teresa Gordon and Mary Fischer, “Predicting Financial Vulnerability in
Charitable Organizations – Revisited,” Proceedings (abstract only), presented by Janet Greenlee at 32nd
Annual Meeting of the Association for Research on Nonprofit Organizations and Voluntary Action
(ARNOVA), November 20-22, 2003 in Denver, Colorado.
Mary Fischer, Teresa Gordon and Saleha Khumawala, “Predicting Cash Flows From Operations Using Form
990 Data of Private Colleges and Universities,” Proceedings (abstract only), presented by Teresa
Gordon at 32nd Annual Meeting of the Association for Research on Nonprofit Organizations and
Voluntary Action (ARNOVA), November 20-22, 2003 in Denver, Colorado.
Mary Fischer, Teresa Gordon and Saleha Khumawala, “Predicting Cash Flows From Operations Using Form
990 Data of Private Colleges and Universities,” Proceedings (abstract only), presented by Mary Fischer
at the 2003 Annual Meeting of the Decision Sciences Institute (DSI), November 22-25, 2003 in
Washington DC.
Elizabeth Keating, Janet Greenlee, Mary Fischer, and Teresa Gordon, “The Relationship between Auditor
Selection and Adverse Audit Findings: Examination of Nonprofits Subject to the Single Audit Act,”
Proceedings (abstract only), presented by Mary Fischer, at the Annual Meeting of the American
Accounting Association, in Honolulu August 3-6, 2003.
Mary Fischer, Teresa Gordon, Janet Greenlee, and Elizabeth Keating. “What Does Operating Income Really
Mean? An Analysis of the Financial Statements of U. S. Private Colleges and Universities,”
Proceedings (abstract only), presented by Mary Fischer at the Annual Mid-Year Meeting of the
Government and Nonprofit Section of the American Accounting Association, in Washington DC,
February 7-8, 2003.
GORDON, Teresa P.
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Proceedings: (National and International Meetings)(cont.):
Mary Fischer, Teresa Gordon, Janet Greenlee, and Elizabeth Keating. “What Does Operating Income Really
Mean? An Analysis of the Financial Statements of U. S. Private Colleges and Universities,”
Proceedings (abstract only), presented by Teresa Gordon, at the Annual Meeting of the American
Accounting Association, in Honolulu, August 3-6, 2003.
Saleha Khumawala, Linda Parsons, and Teresa Gordon, “Detecting Earnings Management In Not-For-Profit
Entities: An Experiment,” Proceedings (abstract only), presented by Teresa Gordon at the Annual
Meeting of the American Accounting Association, in Honolulu, August 3-6, 2003.
Mary Fischer, Teresa Gordon, Janet Greenlee, and Elizabeth Keating. “What Does Operating Income Really
Mean? An Analysis of the Financial Statements of Private Colleges and Universities,” Proceedings
(abstract only), presented by Mary Fischer, at 31 st Annual Conference of the Association for Research
on Nonprofit Organizations and Voluntary Action (ARNOVA) in Montreal, Canada, November 14-16,
2002.
Elizabeth Keating, Janet Greenlee, Mary Fischer, and Teresa Gordon, “Adverse Audit Findings for Nonprofit
Organizations Under the Single Audit Act: Risk, Industry Sector, and Auditor Effects,” Proceedings
(abstract only), presented by Janet Greenlee, at 31st Annual Conference of the Association for Research
on Nonprofit Organizations and Voluntary Action (ARNOVA) in Montreal, Canada, November 14-16,
2002.
Elizabeth Keating, Teresa Gordon, Mary Fischer, and Janet Greenlee, “Adverse Audit Findings for Nonprofit
Organizations Under the Single Audit Act: Risk, Industry Sector, and Auditor Effects,” Proceedings
(abstract only), Forum Paper at the 2002 Annual Meeting of the American Accounting Association, San
Antonio, Texas, August 14-17, 2002.
Elizabeth Keating, Janet Greenlee, Teresa P. Gordon, and Mary Fischer, “The Single Audit Act: How
Compliant are Not-for-Profit Organizations?” presented (by Keating) at the 30th Annual Conference of
the Association for Research on Nonprofit Organizations and Voluntary Action (ARNOVA), Miami,
November 2001 (abstract only in Proceedings).
Teresa P. Gordon, Saleha Khumawala and Marla Myers Kraut, “Financial Reporting Practices of
Environmental Organizations: Evaluating Financial Statements, IRS Returns and Annual Reports,”
presented (by Gordon) at the 30th Annual Conference of the Association for Research on Nonprofit
Organizations and Voluntary Action (ARNOVA), Miami, November 2001 (abstract only in
Proceedings).
“Statement of Cash Flows: Private College and University Reporting Compliance,” by Mary Fischer, Teresa
Gordon, David Malone, and Marla Kraut, presented (by Fischer) at the 31 st Annual Meeting of the
Decision Sciences Institute, in Orlando, Florida, November 18-21, 2000 (abstract only in Proceedings).
“An Examination of Differences between Financial Information Provided in IRS Forms 990 and Audited
Financial Statements of U.S. Private Colleges and Universities,” by Mary Fischer, Teresa Gordon, and
Marla Kraut, presented (by Gordon) at the 29th Annual Conference of the Association for Research on
Nonprofit Organizations and Voluntary Action (ARNOVA), November 16-18, 2000, New Orleans
(abstract only in Proceedings).
“The Impact of Regulatory Standards on Donors’ Decision to Support Nonprofit Organizations,” with Saleha
Khumawala and Linda Parsons, presented at the 28th Annual Conference of the Association for
Research on Nonprofit Organizations and Voluntary Action (ARNOVA), November 4-6, 1999,
Arlington, Virginia. (abstract only in Proceedings).
“The Impact of Joint Cost Allocation in the Decision to Support Not-for-Profit Organizations,” with Saleha
Khumawala (presented by Gordon and Khumawala), presented at annual meeting of the American
Accounting Association in San Diego, August 15-18, 1999 (abstract only in Proceedings).
“The Allocation of Joint Costs in Charitable Organizations: Theory and Practice,” with Janet Greenlee
(presented by Gordon and Greenlee), presented at the 1998 meeting of the Association for Research on
Nonprofit Organizations and Voluntary Action (27th annual conference), November 6-8, 1998, Seattle
(abstract only in Proceedings).
“A Public Accountability Approach to US College and University Annual Reporting,” with David Coy
(presenter), and Mary Fischer, presented at Tenth Asian Pacific Conference on International
Accounting Issues, October 25-27, 1998, Maui, Hawaii (4-page abstract in Proceedings).
GORDON, Teresa P.
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Proceedings: (National and International Meetings)(cont.):
“The Impact of Professional Solicitors on Fund Raising in Charitable Organizations,” with Janet Greenlee,
presented at the 1997 meeting of the Association for Research on Nonprofit Organizations and
Voluntary Action (26th annual conference), December 4-6, 1997, Indianapolis (abstract only in
Proceedings).
“A Model of Individual Giving: The Impact of Accounting Information on Donors’ Decisions,” with Saleha
Khumawala, presented by B. Khumawala at the 1997 meeting of the Decision Sciences Institute (28 th
annual meeting), November 22-25, 1997, San Diego (abstract only in Proceedings).
“Green Giving: The Role of Financial Reporting in the Decision to Support Environmental Organizations,”
with Saleha Khumawala, presented by S. Khumawala at the 1995 Annual Meeting of the Decision
Sciences Institute, in Boston, November 20-22, 1995 (abstract only in Proceedings).
“Individual Giving and Financial Reporting: How Donors Respond to Fundraising Costs and the Reporting of
Service Efforts and Accomplishments,” with Saleha Khumawala, presented at 1995 annual meeting of
American Accounting Association , August 1995, Orlando, Florida (abstract only in Proceedings).
“Aggregated versus Disaggregated Forecasting: Format, Framing, and Human Information Processing,”
presented at International Symposium on Forecasting, Pittsburgh, June 10-12, 1993 [presented by coauthors John Morris and Byron Dangerfield], abstract printed in Proceedings.
“Reporting Performance: Financial Data and More,” Proceedings, Decision Sciences Institute, 21st annual
meeting, San Diego, California, November 19-21, 1990, Teresa P. Gordon and Mary Fischer
(presenter).
Proceedings: (Regional Meetings)
Mary Fischer, Teresa Gordon, Marla Myers Kraut and David Malone, “Reporting Cash Flows” An
Investigation of College and University Compliance,” presented at Southwest Regional Meeting of
Decision Science Institute, March 15-18, 2000, San Antonio, Texas, and at Western Regional Meeting
of the American Accounting Association, May 2000, Salt Lake City.
Teresa P. Gordon, Saleha B. Khumwala, and Linda M. Parsons, “Temporarily Restricted Contributions or
Deferred Revenue: Comparing the Views of FASB, GASB and Donors,” presented at Southwest
Regional Meeting of the American Accounting Association, March 15-18, 2000, San Antonio, Texas.
Jeffrey L. Harkins (presenter) and Teresa P. Gordon, “Adventures in Paradise: A Case Study in Cash Flow,
Investment Analysis, and Engagement Conflict,” Proceedings, Western Regional Meeting of the
American Accounting Association, April 29-May 1, 1999, in Newport Beach, California.
Mary Fischer, Teresa Gordon, Marla Myers Kraut, and David Malone (presenter), “New Reporting
Guidelines SFAS Nos. 116, 117, and 124: Compliance by Private U.S. Colleges and Universities,”
Proceedings, 26th Annual Southwest Regional Meeting of the American Accounting Association,
March 10-13, 1999, in Houston, Texas.
Teresa P. Gordon (presenter), Jeffrey L. Harkins, and Mario G. C. Reyes, “Instructional Case: TGL
Corporation’s 1996 Incentive Stock Option Plan,” Proceedings, Western American Accounting
Association’s annual meeting in Rohnert Park, California on May 1-3, 1997.
“Credibility GAAP? Individual Donors and the New Accounting Standards for Nonprofit Organizations,”
with Saleha Khumawala, Proceedings (abstract only), Southwest Regional Meeting of the American
Accounting Association in Houston, March 1995. Preliminary results also presented at meeting of
Northwest Accounting Research Group, October 21-22, 1994, in Osoyoos, Canada.
“Learning to Learn: Practical Research Projects for Intermediate Accounting,” Proceedings (abstract only),
American Accounting Assn. Western Regional Meeting in Portland, Oregon, May 1994.
“Asymmetrical Information in the Provision of Human Services: Rationale for Reporting Services Efforts and
Accomplishments,” Proceedings (abstract only), American Accounting Association, Western Regional
Meeting in San Diego, April 30 - May 1, 1993, Teresa P. Gordon (presenter) and Tom Nunamaker,
Janice Fletcher, and Sherrill Richarz.
“Competing for Tots: Operating Objectives of For-Profit and Not-for-Profit Child Care Centers in the Pacific
Northwest,” Proceedings, Pacific Northwest Regional Economic Conference, Victoria, B.C., April 30May 2, 1992 (Teresa P. Gordon, Tom Nunamaker, Janice Fletcher, and Sherrill Richarz).
“In-Substance Defeasance -- Where Are We Now?” with Mario G. Reyes, Proceedings (abstract only),
Southwest Regional Meeting of the American Accounting Association, San Antonio, Texas, March 4-7,
1992. (Presented by Teresa Gordon)
GORDON, Teresa P.
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Proceedings: (Regional Meetings) (continued)
“Measuring the Service Efforts and Accomplishments of Museums,” Proceedings (abstract only), Southwest
Regional Meeting of the American Accounting Association, San Antonio, Texas, March 4-7, 1992.
(Presented by Teresa Gordon)
“The Usefulness of Information on Service Efforts and Accomplishments: A Case Study,” with David S.
Murphy, Proceedings, Southwest Regional Meeting of the American Accounting Association, Houston,
Texas, March 13-17, 1991 (Presented by Teresa P. Gordon).
“Report Cards for Colleges and Universities,” with Mary Fischer, Proceedings, American Accounting
Association, Western Region, 25th annual meeting, Coeur d’Alene, Idaho, April 26-28, 1990
(presented by Teresa Gordon).
“Incrementalism: Decision Rule Models for Budgeting,” Proceedings, Western Decision Sciences Institute,
19th annual meeting, Vancouver, British Columbia, Canada, March 13-16, 1990. (presented by Teresa
Gordon)
Professional Meeting Papers (without published proceedings)
National and International Meetings:
Mary Fischer, Teresa Gordon and Saleha Khumawala, “Determining Cash Flows from Operations
Using Form 990 Data, presented by Mary Fischer at Annual Meeting of the Government and
Nonprofit Section of the American Accounting Association, February 6-7, 2004 in Houston,
Texas.
Mary Fischer, Teresa Gordon and Saleha Khumawala, “Determining Cash Flows from Operations
Using Form 990 Data, presented by Mary Fischer at Annual Meeting of the Government and
Nonprofit Section of the American Accounting Association, February 6, 2004 in Houston,
Texas.
Mary Fischer, Teresa Gordon, Janet Greenlee, and Elizabeth Keating. “What Does Operating Income
Really Mean? An Analysis of the Financial Statements of U.S. Private Colleges and
Universities,” presented by Mary Fischer at Annual Meeting of the Government and Nonprofit
Section of the American Accounting Association, February 6-8, 2003 in Washington DC.
Teresa P. Gordon, Saleha Khumawala and Marla Myers Kraut, “Not-for-Profit Financial Reporting at
the End of the 20th Century: Environmental Organizations,” presented (by Gordon) at the
International Meeting of Decision Sciences Institute in Chihuahua, Mexico, July 2001.
Teresa P. Gordon, Saleha Khumawala and Marla Myers Kraut, “Not-for-Profit Financial Reporting at
the End of the 20th Century: Environmental Organizations,” presented (by Gordon) at research
forum at the Annual Meeting of the American Accounting Association, August 2001, Atlanta,
Georgia.
“A Comparison and an Analysis of the FASB, GASB, Anthony and Mautz Models for the Financial
Reporting of Not-for-Profit Entities,” with Saleha Khumawala, presented at Research Forum
during annual meeting of American Accounting Association, August 2000 in Philadelphia.
“Tax Exempt Organizations Financial Data: Availability and Limitations,” Teresa Gordon, Janet
Greenlee, and Denise Nitterhouse (presenters), American Accounting Association, Government
and Nonprofit Section, Mid-Year Meeting in Orlando, Florida, January 29-30, 1999.
“College and University Annual Reporting: Beyond Decision Usefulness,” by David Coy, Mary
Fischer, and Teresa Gordon, presented at Research Forum during annual meeting of American
Accounting Association, August 1998 in New Orleans.
“The Museum of Fine Arts,” (case with teaching notes) with Saleha Khumawala and Brian C. Baumler,
presented by Khumawala at the Accounting Educators Conference of the American Institute of
Certified Public Accountants, November 7-8, 1997 in Chicago.
“A Comparative Empirical Examination of Extent of Disclosure by Private and Public Colleges and
Universities in the United States,” with Mary Fischer, David Malone, and Greg Tower,
presented at research forum during annual meeting of American Accounting Association, August
1997 in Dallas.
“Bridging the Credibility GAAP: Individual Donors and the New Accounting Standards for Nonprofit
Organizations,” with Saleha Khumawala, presented at 1996 Annual Meeting of the American
Accounting Association, August 1996, Chicago, Illinois.
GORDON, Teresa P.
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Professional Meeting Papers (without published proceedings) (cont.):
National and International Meetings (cont.):
“Advanced Nuclear Fuels,” (case with teaching notes), with Marla Myers, Richard Nelson, and Mel
Jolly, presented (by Marla Myers) at International Academy for Case Studies Conference,
October 1-4, 1995 in the Bahamas. Distinguished Case Award.
“Is there a Difference in the Professionalism of Child Care Directors in For-profit and Not-for-profit
Child Care Centers,” presented at National Association for the Education of Young Children
(NAEYC) annual conference, New Orleans, November, 1992. [Presented by co-authors Janice
Fletcher and Sherrill Richarz].
“Incrementalism: Rationale and Bounded Rationality,” presentation at Sixth University of Illinois at
Chicago Governmental Accounting Symposium, Chicago, April 10, 1989.
“Performance Measurement for Nonprofit Organizations: The State of the Art,” report of AAA
Committee on Nonprofit Performance Measures, presented at American Accounting Association
Annual Meeting, Orlando, Florida, August 1988.
Regional Meetings:
Teresa P. Gordon, Saleha Khumawala and Marla Kraut, “Tell It Like It Was: Best Practices in Not-forProfit Financial Reporting, presented (by Gordon) at the Fall 2004 Meeting of the Northwest
Accounting Research Group (NWARG), Leavenworth, Washington, Oct. 22-23, 2004.
Teresa P. Gordon, Elizabeth Keating, Janet Greenlee, and Mary Fischer, “The Single Audit Act: How
Compliant are Nonprofit Organizations?” Fall 2002 Meeting of the Northwest Accounting
Research Group (NWARG), Leavenworth, Washington, October 18-19, 2002 (presented by
Gordon).
Teresa P. Gordon, Saleha Khumawala, and Marla Kraut, “An Examination of Differences between
Financial Information Provided in IRS Forms 990 and Audited Financial Statements of
Environmental Organizations,” Fall 2002 Meeting of the Northwest Accounting Research Group
(NWARG), Leavenworth, Washington, October 18-19, 2002 (presented by Kraut).
Teresa P. Gordon and Marcia Niles, “Lucent Loses its Luster: Accounting for Investments Gone Bad,”
Spring 2002 Meeting of the Northwest Accounting Research Group (NWARG), Post Falls,
Idaho, April 12-13, 2002 (presented by Gordon).
Teresa P. Gordon, “Teaching ‘Academic Research’ in a Graduate Accounting Course, Spring 2002
Meeting of the Northwest Accounting Research Group (NWARG), Post Falls, Idaho, April 1213, 2002.
“Not-for-Profit Reporting at the end of the 20th Century: Environmental Organizations,” with Saleha
Khumawala and Marla Kraut (presented by Teresa Gordon) at Spring meeting of the Northwest
Accounting Research Group in Post Falls, Idaho, April 27-28, 2001.
“The Impact of Joint Cost Allocation Disclosures in the Decision to Support Not-for-Profit
Organizations,” with Saleha Khumawala, presented (by Gordon) at Northwest Accounting
Research Group meeting in Kelowna, BC, April 16-17, 1999. Also presented to UI College of
Business and Economics faculty on May 5, 1999.
“New Reporting Guidelines SFAS Nos. 116, 117, and 124: Compliance by Private U.S. Colleges and
Universities,” with Mary Fischer, Marla Myers Kraut, and David Malone, presented by Gordon
and Kraut at Northwest Accounting Research Group meeting in Leavenworth, Washington,
October 16-17, 1998.
“Cost Management Practices in the Pulp and Paper Industry,” with Jack Morris and Dan Swenson,
presented by Gordon at Northwest Accounting Research Group Fall Meeting 1996 in the
Columbia Gorge, October 18 & 19, 1996.
“Research Proposal: Comparative Empirical Examination of Extent of Disclosure by Private versus
Public Colleges and Universities in the United States,” presentation (with David Malone) at Fall
1995 meeting of the Northwest Accounting Research Group, Chelan, Washington, October 1314, 1995.
“Cross-Subsidization of Private and Public Goods: Who ‘Profits’ from Nonprofit Child Care?” with
Janice Fletcher, Tom Nunamaker, and Sherrill Richarz, presented at Spring 1995 meeting of
Northwest Accounting Research Group, Leavenworth, Washington, April 28, 1995.
“Learning to Learn: Practical Research Projects for Intermediate Accounting,” presented at Northwest
Accounting Research Group Meeting in Post Falls, Idaho, October 22-23, 1993.
GORDON, Teresa P.
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Professional Meeting Papers (without published proceedings) (cont.):
Regional Meetings (cont.):
“Accounting, Financial, and Legal Aspects of In-Substance Defeasance of Debt,” presentation at
Northwest Accounting Research Group, Leavenworth, Washington, October 25-26, 1991 (coauthors Mario G. Reyes and Jerry L. Wegman).
“Volunteers and Measurement of Performance of a Museum,” with Mary Alice Seville and Lucy
Skjelstad, presentation at Northwest Accounting Research Group, Yakima, Washington, April
19-20, 1991 (presented by Mary Alice Seville) (lead author - Mary Alice Seville).
“Report Cards for Colleges and Universities,” with Mary Fischer, presentation at Northwest
Accounting Research Group, Richland, Washington, October 27 and 28, 1989 (lead author Teresa P. Gordon).
“The Utility of Nonfinancial Performance Measures to Decision Makers,” paper presented at
Northwest Accounting Research Group Fall Meeting, Mount Hood, Oregon, October 17, 1987.
“Winning the Budget Game: A Field Study of Budget Negotiations in Human Service Organizations,”
paper presented at Northwest Accounting Research Group Spring Meeting, Leavenworth,
Washington, April 24, 1987.
Non-credit Classes, Workshops, Seminars, Invited Lectures, etc.:
Strategic Performance Reporting Survey Results, invited presentation at NACUBO’s Higher Education
Accounting Forum in Chicago, April 2004
The New CPA Exam, presentation at UI Beta Alpha Psi chapter meeting, Fall 2003
Performance Measurement for Colleges and Universities, 2-hour invited presentation at Government and
Nonprofit Section workshop at American Accounting Association Western Regional Meeting, Las
Vegas, May 4, 1989.
Performance Measurement for Colleges and Universities, 2-hour invited presentation at Government and
Nonprofit Section workshop at American Accounting Association Southwest Regional Meeting, New
Orleans, March 8, 1989.
Participation as Instructor in Professional Development Programs:
“Third Annual Summer Institute for School District Personnel,” University of Idaho, July 24-28,
1989 (6 hours)
Pakistan Forestry Program, sponsored by College of Forestry and College of Business and
Economics under a federal grant, June 1989
“Second Annual Summer Institute for School District Personnel,” University of Idaho, July 26-29,
1988 (8 hours).
“The Statement of Cash Flow: a Hands-on Workshop,” in-house presentation for Hayden, Ross &
Co., CPAs, Moscow, Idaho, October 14, 1988 (4 hours).
“Fringe Benefits After the Tax Reform Act of 1986,” two hour presentation for the Idaho
Association of School Business Officials, Moscow, Idaho, October 26, 1988.
“A Professional Development Program on Accounting and Auditing Issues,” in-house presentation
for Hayden, Ross & Co., CPAs, Moscow, Idaho, October 26, 1987 and November 2, 1987
(4 hours each day).
“A Professional Development Program on Accounting and Auditing Issues: FASB Update,”
presentation for the staff of Pannell, Kerr & Forster, CPAs, Spokane, Washington,
December 16, 1986 (4 hours).
“Executive Management Institute on Financial Management,” four hour presentation for the United
Way, Houston, Texas, November 1981.
“Coping with the New Unit Rate Payment System,” for Title XX Providers Association, Lakeway,
Texas, 1981.
“Financial Management and Budgeting for Day Care Providers,” for Texas Department of Human
Resources, Odessa, Texas, 1979.
“Day Care Administration Workshop,” Houston, Texas, December 12-13, 1978 (8 hours).
GORDON, Teresa P.
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Working Papers:
Teresa Gordon, Elizabeth Keating, Thomas Pollak, and Patrick Rooney. “Nonprofit Organizations and
Functional Cost Allocations: The Auditors’ Perspective,” original paper to be revised into two
versions: (1) implications for nonprofit executives (Nonprofit and Voluntary Sector Research or
Nonprofit Management and Leadership), (2) auditing issues (Journal of Accounting, Auditing and
Finance or another accounting journal)
Teresa Gordon, Saleha Khumawala, and Marla Kraut, “Tell it Like It Was: Best Practices in Not-for-Profit
Financial Reporting,” submission to Nonprofit Management and Leadership scheduled for Fall 2005.
Elizabeth Keating, Teresa Gordon, Janet Greenlee and Mary Fischer, “Assessing Financial Vulnerability in
the Nonprofit Sector,” under revision based on reviewer comments from reviewers (Contemporary
Accounting Research)
Elizabeth Keating, Janet Greenlee, Teresa Gordon & Mary Fischer, The Relation Between Auditor Selection
and Adverse Audit Findings: Examination of Nonprofits Subject to the Single Audit Act, accepted for
presentation at the Federal Reserve Bank’s Governance of Not-For-Profit Organizations Conference
(September 30-October 1, 2004 in New York) and currently under revision based on comments from
reviewers (Journal of Accounting and Economics).
Teresa Gordon, Saleha Khumawala, Marla Kraut and Janet Meade, “Financial Accountability of Tax-Exempt
Organizations: The Quality and Reliability of the Form 990 Data,” scheduled to be submitted by
September 15, 2005 to Academy of Accounting and Financial Studies Journal.
Teresa P. Gordon, “Academic Research in Accounting: A Guide for Practitioners,” under revision after
rejection by Issues in Accounting Education (8/25/03), to be revised and submitted to Global
Perspectives on Accounting Education
Teresa P. Gordon and Saleha Khumawala, “A Comparison and an Evaluation of the FASB, Anthony and
Mautz Models for the Financial Reporting of Nonprofit Entities,” under revision
Permanent Working Papers:
Teresa Gordon and Janet Greenlee, “The Allocation of Joint Costs in Charitable Organizations: Theory versus Practice,” rejected by
Nonprofit and Voluntary Sector Quarterly, not revised in a timely fashion and data is no longer timely.
“Green Giving: The Role of Financial Reporting in the Decision to Support Environmental Organizations,” by Saleha Khumawala and
Teresa P. Gordon, submitted to Journal of Accounting and Public Policy, originally submitted February 1995, revise and re-submit
letter received 8-30-95, re-submitted April 1996, rejected October 1996.
“Donors and Financial Reporting: The Role of Accounting Information in Philanthropic Decision Making,” with Saleha Khumawala,
submitted to Accounting Review (5-19-95) and rejected 9-11-95. Some of findings were included in 1997 Accounting Horizons
article.
“Teacher Education for Effective Implementation of Developmentally Appropriate Practices,” submitted (Oct. 1993) to Journal of Early
Childhood Teacher Education, Janice Fletcher and Sherrill Richarz (equal co-authors) and Teresa P. Gordon and Thomas
Nunamaker (secondary co-authors). Status: Revise and re-submit letter 6-8-94 but never acted upon.
“Cross-subsidization of Private and Public Goods: Who ‘Profits” from Nonprofit Child Care?” submitted to Nonprofit and Voluntary
Sector Quarterly , co-authors Janice Fletcher, Thomas Nunamaker, and Sherrill Richarz (3-18-95), revise and re-submit letter.
Cheng, Rita Hartung, Mary L. Fischer, Ken W. Brown, Teresa P. Gordon, Saleha Khumawala, Denise Nitterhouse and Robert M. Turner,
Response to the GASB Preliminary Views Document “College and University Financial Reporting Model: Core Financial
Statements,” submitted to Accounting Horizons, November 18, 1995. Accepted but never published due to change in editorial
policy.
Permanent Working Papers (cont.):
“Aggregated versus Disaggregated Forecasting: Format, Framing, and Human Information Processing,” submitted (10-18-93) International
Journal of Forecasting, Teresa P. Gordon, John Morris and Byron Dangerfield (equal co-authors). Status: Rejected. A paper with
a different focus was later published making this a permanent working paper.
“Service Efforts and Accomplishments in Not-for-Profit Organizations: Empirical Evidence About Information Demand, Decision Criteria,
and Resource Allocation” submitted (September 15, 1993) to International Journal of Public Administration for special issue on
Service Efforts and Accomplishments, Teresa P. Gordon and Jeffrey Harkins (equal co-authors). Status: permanent working paper.
“Power in Resource-Dependence Relationships Between Organizations: Replication and Extension,” paper rejected by Administrative
Science. Status: permanent working paper.
“Decision Rule Models for Budgeting,” paper rejected by Decision Sciences under revision based on comments by Aaron Wildavsky,
GORDON, Teresa P.
Page 13
probably a permanent working paper.
“Winning the Budget Game: A Field Study of Budget Negotiations in Human Service Organizations, based on dissertation - rejected by
Accounting Review and Journal of Accounting Research. Status: permanent working paper.
Work In Process:
The Impact of Voluntary Disclosures on the Growth of Not-for-Profit Entities, with Saleha Khumawala and
Dan Neely, in process for presentation of preliminary results at ARNOVA meeting, November
2005
Performance Indicators in Higher Education: Meeting the GASB Criteria for Service Efforts and
Accomplishments Reporting, with Mary Fischer, analysis of data stage.
Predicting Going-Concern Exceptions Among Nonprofit Organizations, with Elizabeth Keating, Janet
Greenlee and Mary Fischer, more data is being collected and literature review is in process
Impact of Sarbanes-Oxley on Nonprofit Board Governance, formative stage project with Saleha
Khumawala and Dan Neely.
A User Perspective on Not-for-Profit Financial Reporting -- Project in formative stage with Kim Sawyer,
Elizabeth Keating and Mary Fischer. Survey will ask “expert users” to rate the importance of
various items currently included in GAAP financial statements and other items of information that
are optional.
Predicting bond ratings for private colleges and universities – project in data collection stage with Elizabeth
Keating and Mary Fischer.
SERVICE:
Major Committee Assignments:
University-wide Committee Assignments:
Faculty Council, 1996-99
Graduate Council, 2004-06
University Curriculum Committee, 1993-96, 2002-05
Chair 1994-95 and 2004-05
University Committee for General Education, 1991-93, 2004-05
University Accreditation – Committee on Standard 2A (undergraduate), 2002-03
Dismissal Hearings Committee Panels, 1996-2002
University Promotion Committee, 1995
Search Committee: Institutional Planning and Budget, 1999
Budget Liaison Committee 1996-2000
Chair 1998-99
Library Affairs Committee 1989-92
Library Automation Committee, 1987-88
SERVICE:
Major Committee Assignments (cont.):
College of Business and Economics Committee Assignments:
Tenure and Promotion Committee, 1993-2006
Chair, 2002
Facilities Steering Committee, 1998-2000
A. Darius Davis Faculty Fellowship Committee, 1997-2000
Undergraduate Curriculum Content and Evaluation Team, 1996-2003
Chair, 2001-04
Curriculum Committee, 1989-93
GORDON, Teresa P.
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Finance Recruiting Committee, 1987-90
Human Resources Recruiting Committee, 1990
MBA Program Committee, 1986-89
Library Liaison Committee, 1987-92
Chair, 1991-92
Department of Accounting Committee Assignments:
Committee to Develop Graduate Program in Accounting, 1993-94
Curriculum Committee, 1986-92
Recruiting Committee, 1986-95, 1997-98, 2004-05
Tenure Committee Chair, 2002-2004
Professional and Scholarly Organizations:
American Accounting Association
Government & Nonprofit Section:
Selection Committee, Outstanding Dissertation Award, 2003
Standards Committee, Co-Chair 2003-05
Editor section newsletter - GNP News, 2001-03
Committee on Nonprofit Entities’ Performance Measures, Chair, 1987-89
As chairman, coordinated, edited (or wrote) and produced 350 page summary of
findings including a computerized annotated bibliography on topic.
Western Regional Coordinator, 1992-93
Chair of Not-for-Profit Entities Financial Reporting Committee, 1992-94
Member, Accounting and Auditing Standards Committee, 1995-2000
Chairman, Nonprofit Entities’ Financial Reporting Committee, 1992-93
Coordinator for Western Region, 1992-95, responsible for review of government and
nonprofit papers submitted to regional meeting.
Program committee member, Trueblood Seminars, Deloitte and Touche, 2001-02
Discussant for paper sessions at Western Regional Meetings, 1993, 1997
Moderator for concurrent session at Western Regional Meetings, 1998
Academy of Accounting Historians:
Western Regional Coordinator, review history papers submitted to regional meeting, 1999-2004
American Institute of Certified Public Accounting
Association for Research on Nonprofit Organizations and Voluntary Action, (ARNOVA)
Finance Committee 2001-03
Finance & Audit Committee, 2001-03
Moderator/Discussant for paper session at 2002 ARNOVA conference in Montreal, Canada
Idaho Society of Certified Public Accountants
Committee for Members in Industry, Education and Government (IEG), 1990-92
Institute of Management Accountants
National Association of College and University Business Officers (NACUBO)
Accounting Principles Council, 2004-06
Strategic Business Reporting Project Team, 2003-04
SERVICE (cont.):
Professional and Scholarly Organizations (cont.):
Ad hoc reviewer – academic meetings
Three papers (public interest and government/nonprofit sections) to be considered for
presentation at American Accounting Association’s 2004 annual meeting
Paper submitted to 45th Annual Mountain Plains Management Conference, 2003
Two papers considered for presentation at the 2003 annual meeting of the Decision Sciences
Institute
Accounting Behavior and Organizations Section for American Accounting Association Annual
Meeting, 2000
GORDON, Teresa P.
Page 15
Papers to be presented at various other national and regional meetings, 1987-2004
Ad hoc reviewer - journals:
Journal of Accounting and Public Policy, 2004
Accounting, Auditing and Accountability Journal, 2001
Accounting Educators Journal, 1991-96
Behavioral Research in Accounting, 1990
Issues in Accounting Education, 1995
Journal of Accounting Case Research, 1993-95
Nonprofit and Voluntary Sector Quarterly, 2000, 2001, 2002
Nonprofit Management and Leadership, 2000, 2001
Research in Government and Nonprofit Accounting, 1997-98, 2001
Voluntas, 2001
Outreach Service:
External peer reviewer for candidates for promotion at other land grant institutions, 1995, 1997, 2003
Organized and hosted the Northwest Accounting Research Group meeting, Post Falls, Idaho, October
22-23, 1993
Responded to Discussion Memorandums and Exposure Drafts by accounting standard setting bodies:
GASB, Exposure Draft for Technical Bulletin on Year 2000-related problems, 2000
GASB, “Exposure Draft (Revised): “Basic Financial Statements—and Management’s
Discussion and Analysis—for Public Colleges and Universities,” 1999
FASB, “Exposure Draft: “Transfer of assets involving a not-for-profit organization that raises or
holds funds for others,” 1998
GASB, “Exposure Draft: Basic Financial Statements—and Management’s Discussion and
Analysis—for Public Colleges and Universities,” 1997
GASB, “Exposure Draft: Accounting and Reporting for Nonexchange Transactions,” 1997
FASB, “Exposure Draft: Consolidated Financial Statements: Policy and Procedures,” 1996
GASB, “Preliminary Views: College and University Financial Reporting Model: Core Financial
Statements,” 1995
AICPA, “Accounting for Costs of Materials and Activities of Not-for-Profit Organizations and
State and Local Government Entities that Include a Fund-Raising Appeal, 1993
GASB, “Exposure Draft: Service Efforts and Accomplishments Reporting Concepts,” 1993
FASB, “Exposure Draft: Financial Statements of Not-for-Profit Organizations,” 1992
FASB, “Exposure Draft: Accounting for Contributions Received and Contributions Made,” 1992
FASB, “Proposed Statement of Accounting Standards: Accounting for Contributions Received
and Contributions Made and Capitalization of Works of Art, Historical Treasures, and
Similar Assets, 1991
FASB, “Invitation to Comment: Financial Reporting by Not-for-Profit Organizations: Form and
Content of Financial Statements, 1990
SERVICE (cont.)
Community Service:
Member, University Chorus, 1994, 1995, 1999
United Way of Moscow and Latah County, board member 1989-92
Provided pro bono review of 1994-95 Financial Statements
Co-chair of United Way Admissions Committee 1989, 1991
Chairman United Way Admissions Committee 1990
United Way Finance Committee, Evaluation Committee
GORDON, Teresa P.
Page 16
Honors and Awards:
William C. McGowan Faculty Fellowship, 2003-06
Outstanding Accounting Faculty Award, 2003
Honorable Mention Research Award, Academy of Accounting and Financial Studies, 2001
Distinguished Research Award, Academy of Accounting and Financial Studies, 2000
Honorable Mention award for 1998 article published in Nonprofit and Voluntary Sector Quarterly, announced
at 28th Annual Conference of the Association for Research on Nonprofit Organizations and Voluntary
Action (ARNOVA).
Citation of Excellence, Highest Quality Rating, by Anbar Electronic Intelligence, for paper published in
Accounting Horizons, September 1997
A. D. Davis Faculty Fellowship, 1997-2000
Distinguished Case Award, International Academy for Case Studies, 1995
Roderick M. Steele Distinguished Professorship of Accounting for 1989-92
Alumni Award for Faculty Excellence, University of Idaho, December 1988 (Shirley Grider), December 1989
(Carol Bruns), December 1992 (Shari Morfin)
Presidential Citation for Meritorious Service for Campus United Way, University of Idaho, 1987
Dean’s Award for Academic Excellence, University of Houston, August 1986
Elected to Beta Gamma Sigma honor society, University of Houston, November 1986
Elijah Watts Sells Award (honorable mention) for scores on November 1976 CPA Examination (66
candidates honored out of 45,007 who sat for exam)
Elected to Alpha Chi honor society, Houston Baptist University, May 1976
Outstanding business student award, Wall Street Journal Student Achievement Award, and Financial
Executives Institute Scholarship Award, Houston Baptist University, May 1976
National Merit Scholar, 1966
Achievement Awards in Chemistry, Spanish, English, and History, Westbury High School, 1965-66