Dr. Charles P. Baril

Articles/Books Published

"A Catalog of Resource Materials for Assessing Students' Higher-Level Thinking Skills," Federation of Schools of Accountancy, (December 1996), with C. Johnson, S Mahenthiran, M. Sarhan, and G. Weinstein.

"Managing Risk With Derivatives," Management Accounting, with R. Benke and G. Buetow, November 1996. Awarded the Institute of Management Accountants' 1996 Lybrand Gold Medal.

"Change in Accounting Education: A Research Blueprint," Editor, FSA Educational Research Committee report published by Center for Research in Accounting Education, November 1995.
(Reprinted in Journal of Accounting Education, Summer 1996.)

"Scholarly Accomplishments in Promotion and Tenure Decisions of Accounting Faculty," Journal of Accounting Education, with D. Street, Spring 1994.

"Essays on Changing Accounting Education," Center for Research in Accounting Education, with B. Roof,1994.

"Research, Teaching, and Service in Promotion and Tenure Decisions of Accounting Faculty," Journal of Accounting Education, with D. Street and R. Benke, Spring 1993.

"Promotion and Tenure Decisions for Business Law Faculty in AACSB Colleges of Business," Journal of Legal Studies Education, with A. Hamilton and D. Street, Spring 1993.

"How Does Your Accounting Department Measure Up?" Management Accounting, with B. Roof, April 1991.

"Use 1-2-3 to Advise Your Clients with the Lease, Cash Purchase, or Purchase with Financing Decision," Computers in Accounting, with R. Benke, January 1991.

"The Lease versus Purchase Decision," Management Accounting, with R. Benke, March 1990. (Reprinted in IEEE Engineering Review, September 1990.)

"Dimensions of Faculty Research," Center for Research in Accounting Education, with R. Benke and D. Street, 1990.

"The Plan to Restructure Professional Standards: An Overview," The Virginia Accountant Quarterly, with M. Lathan, September 1988.

"Fraudulent Financial Reporting and the Treadway Commission Report," The Virginia Accountant Quarterly, with M. Lathan, March 1988.

Research in Progress

"Economic Value Added and Small Businesses," Journal of Small Business Strategy (under revision) with B. Marshall and R. Sartelle.

"Critical Thinking Competencies Demanded in Public Accounting: An Operational Definition," working paper with 1997 FSA Educational Research Committee.

"Performance Plans and Ownership Structure: An Empirical Analysis," working paper.

"Long-Term Incentive Compensation, Ownership, and the Decision Horizon Problem," working paper.

Invited Workshop Presentations

University of North Carolina, May 1987
Virginia Tech, March 1985

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• Introductory Financial Accounting (Click here for syllabus.)
• Intermediate Financial Accounting I (Click here for syllabus.)
• Intermediate Financial Accounting II (Click here for syllabus.)
• Applied Theory and Corporate Reporting (graduate)(Click here for syllabus.)

Course Development and Innovations

Accounting 241

• Designed suggested curriculum "Developing Critical Thinking Skills/ Using Accounting Information to Make Business Decisions"
• Developed a "transaction analysis" approach and handouts as foundation for course
• Developed critical thinking mini-cases incorporating the preparation and analysis of financial statements for investment/ lending decisions
• Coordinated the selection, introduction, and evaluation of the Case Music Store computer problem for all sections

Accounting 343

• Redesigned introductory unit on analyzing transactions and internalizing financial statement articulation
• Refocused course introducing extensive series of abstract reasoning skills handouts and exercises developed as part of 1995 Summer Teaching grant
• Designed and introduced economic event analysis case which models problem solving through ratio impact and alternative actions
• Developed and introduced Merck & Co. financial statement analysis projects (1993-current)
• Based on participation in the 1996 workshop "Facilitating and Assessing Critical Thinking and Unstructured Problem Solving" redesigned the 1995 Merck financial statement analysis project consistent with developmental levels exhibited
• Developed Snyder Communications initial public offering case with M. Kleifges (AA&Co.), analyzing risk from investors' perspective
• Developed and introduced writing projects to critique presentations made by accounting practitioners
• Small groups developed handouts and led discussions of selected financial reporting cases
• Developed six inventory cases with J. Schweizer and T. Omberg (D&T)
• Coordinated the selection and introduction of GEMCO computer case

Accounting 344

• Introduced extensive series of handouts, exercises and mini-cases designed to facilitate the development of students' critical thinking skills
• Introduced group quiz at beginning of course to demonstrate the value of working as a team and learning from others
• Developed, presented, and evaluated with D. Fordham computerized spreadsheet class, group assignment and video on bond issuances and the time value of money
• Developed 1995 Courtyard by Marriott II debt offering evaluation case with Mark Kleifges (AA&Co.)
• Developed case involving cash flow analysis, bond repurchase opportunity, and related financing alternatives
• Developed FASB No. 115- Investments in Debt and Equity Securities handout and critical thinking case involving income management via equity investment decisions
• Developed Four Hotel investment decision case with J. Catalfamo (AA&Co.)
• Developed Marriott Corp. lending decision case with B. Kovarik (AA&Co.)
• Developed Riggs Nat'l Bank investment decision case with B. Kovarik (AA&Co.)

Accounting 693

• Restructured course to facilitate the development of unstructured problem- solving and other critical thinking skills
• Introduced selected companies financial statement analysis project as cornerstone of course
• Introduced case presentations
• Coordinated weekly seminar discussions of WSJ Managers Journal
• Developed Voluntary Disclosure unit based on my participation in 1995 Corporate Accounting Policy Seminar
• Developed project examining the validity of the contracting theory of corporate reporting

Independent Studies

• Supervised Don Bowers' SEC Corporate Reporting/ Financial Statement Analysis project
• Coordinated (with B. Marshall) Rob Sartelle's Economic Value Added for Small Business project

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