Professional Summary
J. Timothy Sale is Professor of Accounting and Information Systems and Norwood C. Geis Fellow and a Senior Fellow at Johannes Kepler University in Linz, Austria. He has previously served on the faculty of the Department of Accounting and Management Information Systems at The Ohio State University. Dr. Sale has authored or co-authored articles published in leading American and European accounting journals including The Accounting Review, Accounting and Business Research, Management Accounting, CA Magazine, Cost and Management, Journal of Accountancy, Journal of Accounting and Business Finance, and Artificial Intelligence in Accounting and Auditing. He also co-authored a monograph entitled Financial Control of Divisional Capital Investment published by The Institute of Cost and Management Accountants in England. He is also currently Editor of Advances in International Accounting.
Education
Ph D: University of Cincinnati Cincinnati, Ohio, 1970 (Accounting)
MBA: University of Cincinnati Cincinnati Ohio, 1965 (Accounting)
BBA: University of Cincinnati Cincinnati, 1964 (Accounting)
Positions and Work Experience
09-01-2005 - SAP Fellow in Enterprise Systems, University of Cincinnati ,
09-01-1980 - Professor of Accounting and Information Systems, University of Cincinnati,
01-01-2015 -12-31-2015 Senior Fellow, Johannes Kepler University, Linz, Austria,
09-01-2000 -08-31-2015 Program Director, Quarter Abroad in Austria Program, University of Cincinnati,
01-01-2014 -12-31-2014 Senior Fellow, Johannes Kepler University, Linz, Austria,
01-01-2013 -12-31-2013 Senior Fellow, Johannes Kepler University, Linz, Austria,
09-01-1999 -08-31-2013 Aacdemic Director, Master of Science in Accounting Program, University of Cincinnati ,
01-01-2012 -12-31-2012 Senior Fellow, Johannes Kepler University, Linz, Austria,
01-01-2011 -12-31-2011 Senior Fellow, Johannes Kepler University, Linz, Austria,
07-01-2009 -09-01-2011 Interim Head, Department of Accounting, University of Cincinnati ,
01-01-2010 -12-31-2010 Senior Fellow, Johannes Kepler University, Linz, Australia,
10-01-2000 -12-01-2009 Guest Professor, Johannes Kepler University, Linz, Australia,
09-01-2002 -08-31-2006 Head, Department of Accounting, University of Cincinnati ,
09-01-1999 -08-31-2005 Academic Director, Master of Science in Taxation Program, University of Cincinnati ,
09-01-1997 -08-31-2002 Chair, Department of Accounting and Information Systems, University of Cincinnati,
09-01-1992 -08-31-1997 Chair, Department of Accounting, University of Cincinnati,
12-01-1980 -03-31-1981 Honorary Senior Visiting Fellow, University of Manchester, England,
09-01-1978 -08-31-1980 Acting Head, Department of Accounting, University of Cincinnati,
09-01-1974 -08-31-1980 Associate Professor of Accounting, University of Cincinnati,
09-01-1975 -08-31-1976 Visiting Associate Professor of Accounting, The Ohio State University,
09-01-1970 -08-31-1974 Assistant Professor of Accounting, University of Cincinnati,
09-01-1965 -08-31-1970 Instructor in Accounting, University of Cincinnati,
06-15-1964 -09-01-1964 Intern, Armco Steel Corporation ,
04-01-1962 -08-31-1964 Staff Accountant, Peat, Marwick, Mitchell & Co., CPA"s ,
04-01-1960 -09-01-1962 Management Trainee, Link-Belt Co,
Research Support
Investigators:Sale, Tim; Sen, PK; 07-01-2009 -06-30-2010 United States Department of Education 170000 Funded Type:Sponsored Research Level:Other
Investigators:Sale, Tim; Sen, PK 09-01-2003 -08-31-2004 University of Cincinnati 10000 Funded Type:Grant Level:The University of Cincinnati
Publications
Other Publications
Larson, Robert; Sale, Tim (12-2016. ) Advances in International Accounting: A Retrospective Commentary .35 , Advances in Accounting, Incorporating Advances in International Accounting
Burns, David; Sale, Tim; Stephan, Jens (08-2008. ) A Better Way to Gauge Profitability .08/01/08 , The Journal of Accountancy
Sale, Tim; O’Callaghan, Susanne; Walker, John (02-1998. ) Over and Under Reliance on Internal Controls: Neural Networks Versus External Auditors .4 , Artificial Intelligence in Accounting and Auditing: Toward New Paradigms
Sale, Tim; O’Callaghan , Susanne; Walker, John (03-1995. ) Over and Under Reliance on Internal Controls - Neural Networks versus External Auditors . Proceedings of 1995 Mid-Atlantic Meeting of American Accounting Association
Sale, Tim; Dennis, David; Walker, John (03-1992. ) Observations of Problems Inherent in Paradigm Research as Fulfillment of the Doctoral Research Requirement . Proceedings of 1992 Mid-Atlantic Meeting of American Accounting Association
Sale, Tim; Scapens, Robert W. (1985. ) An International Study of Accounting Practices in Divisionalized Companies and Their Associations with Organizational Variables . The Accounting Review
Sale, Tim; Scapens, Robert W.; Tikkas, P. (1982. ) Financial Control of Divisional Capital Investment . The Institute of Cost and Management Accountants in England
Sale, Tim; Scapens, Robert W. (1982. ) The Control of Capital Investment in Divisionalized Companies . Management Accounting
Sale, Tim; Scapens, Robert W. (1981. ) Performance Measurement and Formal Capital Expenditure Controls in Divisionalized Companies . Journal of Business Finance and Accounting
Sale, Tim; Walter, Herbert E. (06-1981. ) Financial Reporting: A Two Perspective Issue . Management Accounting
Sale, Tim; Scapens, Robert W. (1981. ) The Control of Divisional Investment Projects: Some Evidence from the U.S. and U.K. Maandbladvoor Accountancy en Bedrijfshuishoudkunde (Journal of Accountancy and Business Economics)
Sale, Tim; Scapens, Robert W. (12-1980. ) Beyond Sandilands: The Evolution of Current Cost Accounting in the United Kingdom . Cost and Management
Sale, Tim; Chandra, Gyan; Paperman, Jacob (12-1980. ) Human Resource Accounting: Is It Supported by Economic Theory? . Indian Journal of Accounting
Sale, Tim; Scapens, Robert W. (11-1980. ) Accounting for the Effects of Changing Prices: Experience in the U.K. and Implications for the U.S. Journal of Accountancy
Sale, Tim; Carroll, Karen (06-1979. ) Tax Planning Tools for the Multinational Corporation . Management Accounting
Sale, Tim; Scapens, Robert W. (1978. ) Current Cost Accounting As A Surrogate for Dividend Paying Ability . Accounting and Business Research
Sale, Tim; Paperman, Jacob B. (1977. ) Data Processing - Concepts and Information Systems Design . National Association of Accountants
Sale, Tim; Scapens, Robert W. (1977. ) A Sample of Sandilands: Let Your Figures Do the Talking . CA Magazine
Sale, Tim; Cirtin, Arnold; Overmyer, Wayne; Shamma, Mohamed (08-1976. ) Network Analysis: Planning and Control Aid for Auditing . (26-29 ) , The National Public Accountant
Sale, Tim (1975. ) Managerial Accounting Techniques . Ohio Society of Certified Public Accountants
Sale, Tim; Malloy , John M.; Willis, Eugene (1975. ) Interim Financial Reporting: A Survey of Attitudes of Chartered Financial Analysts . The Ohio CPA
Sale, Tim; Mecimore, Charles D. (03-1975. ) Controlling Computer Operations or Controlling Operations with Computers . The National Public Accountant
Sale, Tim (1974. ) Cook Jewelry, Inc.: An Accounting Case Study . Prentice-Hall, Inc.
Sale, Tim; Mecimore, Charles D. (1974. ) Effective Inventory Management . New York: National Association of Accountants
Sale, Tim (1974. ) John Paul Jones, Attorney at Law: An Accounting Case Study . Prentice-Hall, Inc.
Sale, Tim; Mecimore, Charles D. (1973. ) Inventory Management and Control . National Association of Accountants
Sale, Tim (1973. ) COMBUD: A Computer Simulation of the Budgetary Process of the Firm . Proceedings of 1973 Midwest Conference of American Institute of Decision Sciences
Sale, Tim; Neveu, Raymond P.; Hale, Jack A. (11-1972. ) Computer Assisted Instruction in Accounting: A System Description and Some Empirical Results . Proceedings of Fourth Annual Meeting of American Institute of Decision Sciences
Sale, Tim (1972. ) Using Computerized Budget Simulation Models as a Teaching Device .XLVII , The Accounting Review
Sale, Tim; Neveu, Raymond P.; Hale, Jack A. (1972. ) Specific Problem Areas Encountered in Designing and Implementing a Computer Assisted Instruction System . Proceedings of Second Annual Southeastern Conference of American Institute of Decision Sciences
Sale, Tim (12-1971. ) Careful Record-Building Before Return Time is the Key to Large Medical Expense Deductions .VII , Taxation for Accountants
Book Chapter
Sale, Tim; Scapens, Robert W. (1983 ) Accounting for the Effects of Changing Prices: Experience in the U.K. and Implications for the U.S. England, International Accounting and Transnational Decisions
Sale, Tim (1974 ) COMBUD: A Computer Simulation of the Budgetary Process of the Firm Sarasota, Florida, Accounting Education: Problems and Prospects; American Accounting Association
Additional Publications
Presentations
Invited Presentations
Sale, Tim (12-07-2007. ) SFAS 141R and SFAS 160: New Rules for Accounting for Business Combinations .Frederich Schiller University - Jena, Institute for Accounting and Control, Jena, Germany. Level:International
Sale, Tim (11-29-2004. ) The Impact of the Sarbanes-Oxley Act and the PCAOB Accounting and Auditing in the USA .University of Regensberg, Institute for Accounting and Auditing, Regensburg, Germany. Level:International
Sale, Tim (11-11-2004. ) The Impact of the Sarbanes-Oxley Act and the PCAOB Accounting and Auditing in the USA .University of Passau, Institute for Accounting, Passau, Germany. Level:International
Sale, Tim (03-30-2004. ) The Impact of the Sarbanes-Oxley Act and the Public Company Accounting Oversight Board on Accounting and Auditing in the USA .HEC - Paris, Institute for Accounting, Paris, France. Level:International
Sale, Tim (03-22-2004. ) Accounting, Auditing, and Coporate Governance: The Impact of the Enron Accounting Scandal and the Sarbanes-Oxley Act .RWTH Aachen University, Institute for Accounting and Finance, Aachen, Germany. Level:International
Sale, Tim (12-12-2003. ) Accounting, Auditing and Corporate Governance: The Impact of the Enron Accounting Scandal and the Sarbanes-Oxley Act .University of Augsburg, Institute for Auditing and Controlling, Augsburg, Germany. Level:International
Sale, Tim (12-12-2003. ) Accounting, Auditing, and Coporate Governance: The Impact of the Enron Accounting Scandal and the Sarbanes-Oxley Act .University of Augsburg, Institute for Auditing and Controlling, Augsburg, Germany. Level:International
Sale, Tim (12-04-2003. ) Accounting, Auditing, and Coporate Goverance: The Impact of Enron Accounting Scandal and the Sarbanes-Oxley Act .Johannes Kepler University, Institute for Accounting and Auditing, Linz, Austria. Level:International
Sale, Tim (12-04-2003. ) Corporate Governance in the United States: The Aftermath of the Enron Accounting Scandal .Johannes Kepler University, Institute for Accounting and Auditing, Linz, Austria. Level:International
Sale, Tim (03-26-2003. ) The Crisis in Accounting and Auditing in the USA: The Loss of Public Confidence in Published Financial Statements .RWTH Aachen University, Institute for Accounting and Finance, Aachen, Germany. Level:International
Sale, Tim (03-24-2003. ) Corporate Governance in the United States: The Aftermath of the Enron Accounting Scandal .RWTH Aachen University, Institute for Accounting and Finance, Aachen, Germany. Level:International
Sale, Tim (12-17-2001. ) Acceptance of International Accounting Standards for Cross-Border Securities Listings by SEC and the FASB .Johannes Kepler University, Institute for Accounting and Auditing, Linz, Austria. Level:International
Sale, Tim (12-12-2001. ) Accounting for Goodwill Under US-GAAP .University of Augsburg, Institute for Auditing and Controlling, Augsburg, Germany. Level:International
Sale, Tim (12-06-2001. ) Impact of the FASB"s New Standards on Accounting for Goodwill .Johnnes Kepler University, LIMAC, Linz, Austria. Level:International
Sale, Tim (11-20-2001. ) Impact of the FASB"s New Standards on Accounting for Business Combinations .Johnnes Kepler University, LIMAC, Linz, Austria. Level:International
Sale, Tim (12-05-2000. ) Why Global Accounting Standards Are Needed .Johnnes Kepler University, Institute of Accounting and Auditing, Linz, Austria. Level:International
Sale, Tim (11-30-2000. ) The University System and the Academic Career in the USA .Johannes Kepler University, Institute of Accounting and Auditing, Linz, Austria. Level:International
Sale, Tim (04-21-1972. ) An Interactive Matrix Method for Solving Problems of Reciprocal Distribution in Accounting .Third Annual Midwest Regional Conference of American Institute of Decision Sciences, Third Annual Midwest Regional Conference of American Institute of Decision Sciences, Level:National
Honors and Awards
Beta Alpha Psi Level:International Type:Scholarship/Research
Beta Gamma Sigma Level:International Type:Scholarship/Research
Haskins & Sells Foundation Award for Excellence in Accounting, 1963 Level:Local Type:Scholarship/Research
Omicron Delta Kappa Level:National Type:Scholarship/Research
08-08-2011 Outstanding International Accounting Educator Award Level:International Type:Teaching
10-20-2010 Senior Fellow Level:International Type:Scholarship/Research
05-05-2010 President"s Award for Exemplary Service Level:Regional Type:Service, Professional
1965 Wall Street Journal Student Achievement Award Level:National Type:Scholarship/Research
1964 Honors Graduate in Accounting Level:University Type:Scholarship/Research
Student Advising
Jackson, Anthony M. Dissertation Committee Chair Status:Completed
Cirtin, Arnold Dissertation Committee Chair Status:Completed
Butler, David Dissertation Committee Chair Status:Completed
Paperman, Jacob B. Dissertation Committee Chair Status:Completed
Walker, John Paul Dissertation Committee Chair Status:Completed
Gbenedio, Pender Dissertation Committee Chair Status:Completed
Hughes, Susan Dissertation Committee Chair Status:Completed
O'Callaghan, Susanne Dissertation Committee Chair Status:Completed
Compton, Ted R. Dissertation Committee Chair Status:Completed
Kelly, Anne Dissertation Committee Member Status:Completed
Presutti, Anthony Dissertation Committee Member Status:Completed
Rao, Arundhati Dissertation Committee Member Status:Completed
Hartwell, Carolyn Dissertation Committee Member Status:Completed
Randolph, Carter Dissertation Committee Member Status:Completed
Maxwell, Charles E. Dissertation Committee Member Status:Completed
Schertzer, Clinton B. Dissertation Committee Member Status:Completed
Ashley, David Dissertation Committee Member Status:Completed
Willis, David Dissertation Committee Member Status:Completed
Tishlias, Dennis P. Dissertation Committee Member Status:Completed
White, Gregory P. Dissertation Committee Member Status:Completed
Foss, Helga Dissertation Committee Member Status:Completed
Hale, Jack A. Dissertation Committee Member Status:Completed
Cashell, James D. Dissertation Committee Member Status:Completed
Hunt, James M. Dissertation Committee Member Status:Completed
Weiler, James Dissertation Committee Member Status:Completed
Baird, Jane Dissertation Committee Member Status:Completed
Waggoner, Jeri Brockett- Dissertation Committee Member Status:Completed
Martin, John B. Dissertation Committee Member Status:Completed
Gerdsen, Julie B. Dissertation Committee Member Status:Completed
Moreland, Keith Dissertation Committee Member Status:Completed
Geary, Kent Michael Dissertation Committee Member Status:Completed
Unger, Lynette Dissertation Committee Member Status:Completed
McCullough, Margaret Dissertation Committee Member Status:Completed
Mark Nigrini Dissertation Committee Member Status:Completed
Bryant, Murray J. Dissertation Committee Member Status:Completed
Reingen, Peter H. Dissertation Committee Member Status:Completed
Lewis, Philip Dissertation Committee Member Status:Completed
Yates, Rebecca Dissertation Committee Member Status:Completed
Zaeschmar, Reinalt Dissertation Committee Member Status:Completed
Murphy, Richard A. Dissertation Committee Member Status:Completed
Flynn, Richard Dissertation Committee Member Status:Completed
McClure, Richard Dissertation Committee Member Status:Completed
Ross Fuerman Dissertation Committee Member Status:Completed
Schmidt, Sandra Dissertation Committee Member Status:Completed
Stephen Calvert Dissertation Committee Member Status:Completed
Lightle, Susan Dissertation Committee Member Status:Completed
Domzal, Teresa J. Dissertation Committee Member Status:Completed
Paridon, Terrence Dissertation Committee Member Status:Completed
Schaber, Thomas Dissertation Committee Member Status:Completed
Service
University of Cincinnati Voluntary TIAA Survivorship Trust Board Committee Member Type:University Level:University 01-01-2015 -12-31-2015
University of Cincinnati Voluntary TIAA Survivorship Trust Board Committee Member Type:University Level:University 01-01-2014 -12-31-2014
University of Cincinnati Voluntary TIAA Survivorship Trust Board Committee Member Type:University Level:University 01-01-2013 -12-31-2013
University of Cincinnati Voluntary TIAA Survivorship Trust Board Committee Member Type:University Level:University 01-01-2012 -12-31-2012
University of Cincinnati Voluntary TIAA Survivorship Trust Board Committee Member Type:University Level:University 01-01-2011 -12-31-2011
University of Cincinnati Voluntary TIAA Survivorship Trust Board Committee Member Type:University Level:University 01-01-2010 -12-31-2010
University of Cincinnati Voluntary TIAA Survivorship Trust Board Committee Member Type:University Level:University 01-01-2009 -12-31-2009
University of Cincinnati Voluntary TIAA Survivorship Trust Board Committee Member Type:University Level:University 01-01-2008 -12-31-2008
University of Cincinnati Voluntary TIAA Survivorship Trust Board Committee Member Type:University Level:University 01-01-2007 -12-31-2007
University of Cincinnati Voluntary TIAA Survivorship Trust Board Committee Member Type:University Level:University 01-01-2006 -12-31-2006
University of Cincinnati Voluntary TIAA Survivorship Trust Board Committee Member Type:University Level:University 01-01-2005 -12-31-2005
University of Cincinnati Voluntary TIAA Survivorship Trust Board Committee Member Type:University Level:University 01-01-2004 -12-31-2004
University of Cincinnati Voluntary TIAA Survivorship Trust Board Committee Member Type:University Level:University 01-01-2003 -12-31-2003
Department of Accounting Reappointment, Promotion and Tenure Committee Committee Member Type:Departmental Service Level:Department 09-01-2014 -08-31-2015
Department of Accounting Reappointment, Promotion and Tenure Committee Committee Member Type:Departmental Service Level:Department 09-01-2012 -08-31-2013
Department of Accounting Reappointment, Promotion and Tenure Committee Committee Member Type:Departmental Service Level:Department 09-01-2011 -08-31-2012
Department of Accounting Reappointment, Promotion and Tenure Committee Committee Member Type:Departmental Service Level:Department 09-01-2010 -12-31-2010
Department of Accounting Reappointment, Promotion and Tenure Committee Committee Member Type:Departmental Service Level:Department 09-01-2006 -08-31-2007
Reappointment, Promotion and Tenure Committee of College of Business Committee Member Type:University/College Service Level:University 09-01-2015 -08-31-2016
Academic Directors of Masters Programs Committee of College of Business Committee Member Type:University/College Service Level:University 01-01-2010 -12-31-2010
Graduate Programs Committee of College of Business Committee Member Type:University/College Service Level:University 01-01-2010 -12-31-2010
Academic Directors of Masters Programs Committee of College of Business Committee Member Type:University/College Service Level:University 01-01-2009 -12-31-2009
Graduate Programs Committee of College of Business Committee Member Type:University/College Service Level:University 01-01-2009 -12-31-2009
Reappointment, Promotion and Tenure Committee of College of Business Committee Member Type:University/College Service Level:University 09-01-2008 -06-30-2009
Academic Directors of Masters Programs Committee of College of Business Committee Member Type:University/College Service Level:University 01-01-2008 -12-31-2008
Graduate Programs Committee of College of Business Committee Member Type:University/College Service Level:University 01-01-2008 -12-31-2008
Reappointment, Promotion and Tenure Committee of College of Business Committee Member Type:University/College Service Level:University 09-01-2007 -08-31-2008
Graduate Programs Committee of College of Business Committee Member Type:University/College Service Level:University 01-01-2007 -12-31-2007
Graduate Programs Support Committee of College of Business Committee Member Type:University/College Service Level:University 01-01-2007 -12-31-2007
Graduate Programs Committee of College of Business Committee Member Type:University/College Service Level:University 01-01-2006 -12-31-2006
Graduate Programs Support Project Team of College of Business Committee Member Type:University/College Service Level:University 01-01-2006 -12-31-2006
Academic Council of College of Business Committee Member Type:University/College Service Level:University 01-01-2006 -08-31-2006
Academic Council of College of Business Committee Member Type:University/College Service Level:University 01-01-2005 -12-31-2005
Academic Council of College of Business Committee Member Type:University/College Service Level:University 01-01-2004 -12-31-2004
Academic Council of College of Business Committee Member Type:University/College Service Level:University 01-01-2003 -12-31-2003
Advances in Accounting Incorporating Advances in International Accounting (Volume 31, Number 2 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 07-2015 -12-2015
Advances in Accounting Incorporating Advances in International Accounting (Volume 31, Number 1 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-2015 -06-2015
Advances in Accounting Incorporating Advances in International Accounting (Volume 30, Number 2 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 07-2014 -12-2014
Advances in Accounting Incorporating Advances in International Accounting (Volume 30, Number 1 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-2014 -06-2014
Advances in Accounting Incorporating Advances in International Accounting (Volume 29, Number 2 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 07-2013 -12-2013
Advances in Accounting Incorporating Advances in International Accounting (Volume 29, Number 1 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-2013 -06-2013
Advances in Accounting Incorporating Advances in International Accounting (Volume 28, Number 2 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 07-2012 -12-2012
Advances in Accounting Incorporating Advances in International Accounting (Volume 28, Number 1 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-2012 -06-2012
Advances in Accounting Incorporating Advances in International Accounting (Volume 27, Number 2 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 07-2011 -12-2011
Advances in Accounting Incorporating Advances in International Accounting (Volume 27, Number 1 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-2011 -06-2011
Advances in Accounting Incorporating Advances in International Accounting (Volume 26, Number 2 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 07-2010 -12-2010
Advances in Accounting Incorporating Advances in International Accounting (Volume 26, Number 1 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-2010 -06-2010
Advances in Accounting Incorporating Advances in International Accounting (Volume 25, Number 2 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 07-2009 -12-2009
Advances in Accounting Incorporating Advances in International Accounting (Volume 25, Number 1 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-2009 -06-2009
Advances in Accounting Incorporating Advances in International Accounting (Volume 24, Number 2 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 07-2008 -12-2008
Advances in Accounting Incorporating Advances in International Accounting (Volume 24, Number 1 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-2008 -06-2008
Advances in International Accounting (Volume 20 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-01-2007 -12-31-2007
Nominations Committee of International Accounting Section of American Accounting Association Committee Member Type:Prof. Org. Level:Service to Professional Associations 09-01-2006 -08-31-2007
Moderator, "A Potpourri - Taxes and Capital Markets, Nonprofits, and CEO Pay," Concurrent Session of 2007 Annual Meeting of Ohio Regional Group of the American Accounting Association Type:Prof. Org. Level:Service to Professional Associations 05-11-2007 -05-11-2007
Advances in International Accounting (Volume 19 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-01-2006 -12-31-2006
Nominations Committee of International Accounting Section of American Accounting Association Committee Member Type:Prof. Org. Level:Service to Professional Associations 09-01-2005 -08-31-2006
Panel, "Approaches to Teaching International Accounting," Concurrent Session of 2006 Annual Meeting of Ohio Regional Group of the American Accounting Association Member Type:Prof. Org. Level:Service to Professional Associations 05-05-2006 -05-05-2006
Advances in International Accounting (Volume 18 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-01-2005 -12-31-2005
Outstanding Service Award Committee of the International Accounting Section of the American Accounting Association Committee Member Type:Prof. Org. Level:Service to Professional Associations 09-01-2004 -08-31-2005
Panel of Directors of MAC and MBA Programs in Accounting, "Information Sharing and Catharsis," Concurrent Session of 2005 Annual Meeting of Ohio Regional Group of the American Accounting Association Member Type:Prof. Org. Level:Service to Professional Associations 04-29-2005 -04-29-2005
Advances in International Accounting (Volume 17 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-01-2004 -12-31-2004
Outstanding Educator Award Committee of the International Accounting Section of the American Accounting Association Committee Chair Type:Prof. Org. Level:Service to Professional Associations 09-01-2003 -08-31-2004
Webmaster, International Accounting Section of the American Accounting Association Type:Prof. Org. Level:Service to Professional Associations 09-01-2003 -08-31-2004
Website Administrators Committee of the American Accounting Association Committee Member Type:Prof. Org. Level:Service to Professional Associations 09-01-2003 -08-31-2004
Advances in International Accounting (Volume 16 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-01-2003 -12-31-2003
Executive Committee of of International Accounting Section of American Accounting Association Committee Member Type:Prof. Org. Level:Service to Professional Associations 01-01-2003 -12-31-2003
Informationan Technology Committee of International Accounting Section of American Accounting Association Chairperson Type:Prof. Org. Level:Service to Professional Associations 01-01-2003 -12-31-2003
Informationan Technology Committee of International Accounting Section of American Accounting Association Committee Member Type:Prof. Org. Level:Service to Professional Associations 01-01-2003 -12-31-2003
International Accounting Section of American Accounting Association Webmaster Type:Prof. Org. Level:Service to Professional Associations 01-01-2003 -12-31-2003
Webmaster, International Accounting Section of the American Accounting Association Type:Prof. Org. Level:Service to Professional Associations 09-01-2002 -08-31-2003
Website Administrators Committee of the American Accounting Association Committee Member Type:Prof. Org. Level:Service to Professional Associations 09-01-2002 -08-31-2003
Advances in International Accounting (Volume 15 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-01-2002 -12-31-2002
Webmaster, International Accounting Section of the American Accounting Association Type:Prof. Org. Level:Service to Professional Associations 09-01-2001 -08-31-2002
Website Administrators Committee of the American Accounting Association Committee Chair Type:Prof. Org. Level:Service to Professional Associations 09-01-2001 -08-31-2002
Advances in International Accounting (Volume 14 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-01-2001 -12-31-2001
Webmaster, International Accounting Section of the American Accounting Association Type:Prof. Org. Level:Service to Professional Associations 09-01-2000 -08-31-2001
Website Administrators Committee of the American Accounting Association Committee Member Type:Prof. Org. Level:Service to Professional Associations 09-01-2000 -08-31-2001
Advances in International Accounting (Volume 13 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-01-2000 -12-31-2000
Webmaster, International Accounting Section of the American Accounting Association Type:Prof. Org. Level:Service to Professional Associations 09-01-1999 -08-31-2000
Website Administrators Committee of the American Accounting Association Committee Member Type:Prof. Org. Level:Service to Professional Associations 09-01-1999 -08-31-2000
Advances in International Accounting (Volume 12 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-01-1999 -12-31-1999
Webmaster, International Accounting Section of the American Accounting Association Type:Prof. Org. Level:Service to Professional Associations 09-01-1998 -08-31-1999
Website Administrators Committee of the American Accounting Association Committee Member Type:Prof. Org. Level:Service to Professional Associations 09-01-1998 -08-31-1999
Advances in International Accounting (Volume 11 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-01-1998 -12-31-1998
Webmaster, International Accounting Section of the American Accounting Association Type:Prof. Org. Level:Service to Professional Associations 09-01-1997 -08-31-1998
Information Technology Committee of International Accounting Section of the American Accounting Association Committee Chair Type:Prof. Org. Level:Service to Professional Associations 09-01-1996 -08-31-1997
Information Technology Committee of International Accounting Section of the American Accounting Association Committee Chair Type:Prof. Org. Level:Service to Professional Associations 09-01-1995 -08-31-1996
Information Technology Committee of International Accounting Section of the American Accounting Association Committee Chair Type:Prof. Org. Level:Service to Professional Associations 09-01-1994 -08-31-1995
Panel on "Symposium on the Use of Computers in Accounting Education," Concurrent Session of Annual of the Northeast Region of the American Accounting Association Member Type:Prof. Org. Level:Service to Professional Associations 04-24-1984 -04-24-1984
Panel on "The Microcomputer Revolution; Perspectives and Peagogy," Concurrent Session of Annual Meeting of Ohio Regional Group of the American Institute of Decision Sciences Member Type:Prof. Org. Level:Service to Professional Associations 11-21-1983 -11-21-1983
"Impact of FASB and SEC," Concurrent Session of Annual Ohio Regional Group Meeting of American Accounting Association Session Chair Type:Prof. Org. Level:Service to Professional Associations 05-03-1983 -05-03-1983
Membership Commiittee of American Accounting Association Member Type:Prof. Org. Level:Service to Professional Associations 09-01-1978 -08-31-1979
Membership Commiittee of American Accounting Association Member Type:Prof. Org. Level:Service to Professional Associations 09-01-1976 -08-31-1977
"Use of Multimedia Instruction in Accounting," Concurrent Session of Annual Ohio Regional Group Meeting of American Accounting Association Session Chair Type:Prof. Org. Level:Service to Professional Associations 05-04-1974 -05-04-1974
Program Committee for Annual Meeting of Ohio Regional Group of American Accounting Association Committee Member Type:Prof. Org. Level:Service to Professional Associations 1971 -1972
Professional Affiliation
Life Member American Accounting Association, National
Members are professor that are interested in use of artificial intelligence in accounting and information systems Artificial Intelligence Section - American Accounting Association, National
European Accounting Association, International
Institute of Management Accountants, International
International Accounting Section - American Accounting Association , International
International Association of Accounting Education and Research, International
08-01-1965: Life Member Members are Certified Public Accounts in the United States American Institute of Certified Public Accountants, National
09-01-1997 -08-31-2006: Members are Accounting Department Heads and Directors of Schools of Accounting Administrators of Accounting Programs Section - American Accounting Association, National
Courses Taught
INTL ACCT FIN MGT
ADVANCED FINL ACTG
ADVANCED FINL ACTG
ADVANCED FINL ACTG
INTL ACCT FIN MGT
CONSOLFINSTATE
INTLACCTFINMGT
CONSOL FIN STATE
CONSOL FIN STATE
CONSOL FIN STATE
CONSOL FIN STATE
INTL ACCT FIN MGT
CONSOL FIN STATE
CONSOL FIN STATE
CONSOL FIN STATE
CONSOL FIN STATE
INTL ACCT FIN MGT
CONSOL FIN STATE
Consolidated Financial Statements
Consolidated Financial Statements
Consolidated Financial Statements
Consolidated Financial Statements
International Accounting and Financial Management
Consolidated Financial Statements
Intermediate Accounting II
Consolidated Financial Statements
Consolidated Financial Statements
International Accounting and Financial Management
International Financial Reporting Standards
CONSOL FIN STATE
CONSOL FIN STATE
INTL ACCT FIN MGT
INTL FIN REP STDS
CONSOL FIN STATE
Consolidated Financial Statements
Independent Study in Accounting
Independent Study in ACCT
International Accounting and Financial Management
International Accounting and Financial Management
Consolidated Financial Statements
Independent Study in Accounting
Intermediate Accounting II
Special Topics in Accounting
Consolidated Financial Statements
Consolidated Financial Statements
Foundation - FIN & ACCT
Independent Study in Accounting
International Accounting & Financial Management
International Financial Reporting Standards
Management Control Systems
Consolidated Financial Statements
Foundation - FIN & ACCT
Ind Study in ACCT
Ind Study in ACCT
International ACCT & Financial Management
International Financial Reporting Standards
Special Topics in Accounting
Consolidated Financial Statements
Consolidated Financial Statements
Foundation - FIN & ACCT
Ind Study
Independent Study
Individual Study
International Accounting
Consolidated Financial Statements
Consolidated Financial Statements
Consolidated Financial Statements
Independent Study
Managerial Accounting
Strategic Cost Mgt
Consolidated Financial Statements
Consolidated Financial Statements
Financial Accounting
International Accounting
Strategic Cost Mgt
Financial Accounting
Independent Study
Independent Study
International Accounting
International Accounting & Financial Management
Strategic Cost Mgt
Consolidated Financial Statements
Consolidated Financial Statements
International Accounting
Strategic Cost Mgt
Consolidated Financial Statements
Consolidated Financial Statements
Independent Study
Intermediate Accounting II
Intermediate Accounting III
Consolidated Financial Statements
Consolidated Financial Statements
Ind Study
Individual Study
International Accounting
Intro to Managerial Acct
Ind Study
Independent Study
Individual Study
Int Acct & Fin Mgmt
Consolidated Financial Statements
Consolidated Financial Statements
Independent Study
International Accounting
Special Topics
Consolidated Financial Statements
Consolidated Financial Statements
Independent Study
Individual Study
Special Topics
Consolidated Financial Statements
Consolidated Financial Statements
Independent Study
International Accounting
Indep Study
Int Acct & Fin Mgmt
Consol Finan Stmnts
Consol Financ State
Indep Study
Int Accounting I
International Acctg
Consol Finan Stmnts
Consol Financ State
Individual Study
Intro to Manager Acct
Managerial Acctg
Teaching Asst
Consol Finan Stmnts
Consol Financ State
Indep Study
International Acctg
Intro to Manager Acct
Prof Ethics & Acct
Consol Financ State
Independent Study
Individual Study
Int Acct & Fin Mgmt
Special Topics
Strategic Cost Mgt
Consol Financ State
Consol State & Com
Indep Study
International Acctg
Managerial Acctg
Consol Financ State
Consol State & Com
Intro Manager Acct
Consol Financ State
Consol State & Com
International Acct
Managerial Accounting
International Accounting
Consol Financ State
Consol State & Com
Indep Study
International Acctg
Consol Financ State
Consol State & Com
Global Acct & Fin
Indep Study
Managerial Acctg
Consol Financ State
Consol State & Com
Global Acct & Fin
International Acctg
Special Topics
Strategic Cost Mgmt
Consol Financ State
Indep Study
Internat"l Acctg
Special Topics
CONSOL FINANC STATE
CONSOL STATE & COM
INDEP STUDY
INTERNATIONAL ACCTG
STATEGIC COST MGT
CONSOL FINANC STATE
CONSOL STATE & COM
GLOBAL ACCT & FIN
INDEPENDENT STUDY
INTERNATIONAL ACCT
SPECIAL TOPICS
ACCT INFO SYSTEMS
ACCTG INFO SYSTEMS
CONSOL FINANC STATE
CONSOL STATE & COM
GLOBAL ACCT & FIN
INDEP STUDY
INTERNATIONAL ACCTG
INTERNATIONAL ACCTG
SPECIAL TOPICS
ACCT INFO SYSTEMS
INDEPENDENT STUDY
INDEPENDENT STUDY
INTERNATIONAL ACCOUNTING
ACCT INFO SYSTEMS
CONSOL FINANC STATE
CONSOL STATE & COM
INDEPENDENT STUDY
INTERMED ACCT II
INTERNATIONAL ACCT
INTERNATIONAL ACCT
STRATEGIC COST MGT
ACCT INFO SYSTEMS
ACCT INFO SYSTEMS
CONSOL FINANC STATE
CONSOL STATE & COM
INDEPENDENT STUDY
INDEPENDENT STUDY
INTERNATIONAL ACCOUNTING
MANAGERIAL ACCT
SPECIAL TOPICS
STRATEGIC COST MGT
ACCT INFO SYSTEMS
ACCT INFO SYSTEMS
CONSOL FINANC STATE
CONSOL STATE & COM
GLOBAL ACCT & FIN
SPECIAL TOPICS
ACCT INFO SYSTEMS
ACCT INFO SYSTEMS
INDEPENDENT STUDY
INTERNATIONAL ACCT
SPECIAL TOPICS
ACCT INFO SYSTEMS
ACCT INFO SYSTEMS
CONSOL FINANC STATE
CONSOL STATE & COM
INDEPENDENT STUDY
INTERMED ACCT II
INTERNATIONAL ACCT
PROF ETHICS & ACCT
STRATEGIC COST MGT
ACCT INFO SYSTEMS
ACCT INFO SYSTEMS
CONSOL FINANC STATE
CONSOL STATE & COM
INDEPENDENT STUDY
INDEPENDENT STUDY
INTERNATIONAL ACCT
OHD DISSRTATION RES
STRATEGIC COST MGT
ACCT INFO SYSTEMS
CONSOL FINANC STATE
CONSOL STATE & COM
INDEPENDENT STUDY
INDEPENDENT STUDY TAX
INTERNATIONAL ACCT
INTERNATIONAL ACCT
STATE & LOCAL TAX
ACCT INFO SYSTEMS
ACCT INFO SYSTEMS
INDEPENDENT STUDY
INDEPENDENT STUDY
INTERNATIONAL ACCOUNTING
PROF ETHICS & ACCT
STRATEGIC COST MGT
ACCT INFO SYSTEMS
CONSOL FINANC STATE
CONSOL STATE & COM
INDEPENDENT STUDY
INTERMED ACCT II
INTERNATIONAL ACCT
INTERNATIONAL ACCT
INTERNATIONAL ACCT
STRATEGIC COST MGT
ACCT INFO SYSTEMS
ACCT INFO SYSTEMS
CONSOL FINANC STATE
CONSOL STATE & COM
CORP LAW I
CORP LAW II
INDEPENDENT STUDY
INDEPENDENT STUDY
INTERNATIONAL ACCT
ACCOUNTING THEORY
ACCT INFO SYSTEMS
CONSOL FINANC STATE
CONSOL STATE & COM
INDEPENDENT STUDY
STRATEGIC COST MGT
Faculty Development Activities
07-31-2010 -08-03-2010 2010 Annual Meeting American Accounting Association San Francisco, San Francisco, USA Type:Conference Attendance
05-18-2010 -05-23-2010 33th Annual Congress European Accounting Association Instanbul, Turkey Type:Conference Attendance
05-07-2010 -05-08-2010 2010 Ohio Regional Group Meeting of the American Accounting Association American Accounting Association Ohio, USA Type:Conference Attendance
08-01-2009 -08-05-2009 2009 Annual Meeting American Accounting Association New York, New York, USA Type:Conference Attendance
05-12-2009 -05-15-2009 32th Annual Congress European Accounting Association Tempere, Finland Type:Conference Attendance
05-07-2009 -05-09-2009 2009 Ohio Regional Group Meeting of the American Accounting Association American Accounting Association Geneva on the Lake, Ohio, USA Type:Conference Attendance
02-13-2009 -02-14-2009 2009 Mid-Year Meeting International Accounting Section of American Accounting Association St. Petersburg, Florida Type:Conference Attendance
08-02-2008 -08-04-2008 2008 Annual Meeting American Accounting Association Anaheim, California, USA Type:Conference Attendance
04-24-2008 -04-26-2008 2008 Ohio Regional Group Meeting of the American Accounting Association American Accounting Association Dayton, Ohio, USA Type:Conference Attendance
05-01-2007 -05-12-2007 2007 Ohio Regional Group Meeting of the American Accounting Association American Accounting Association Columbus, Ohio, USA Type:Conference Attendance
04-25-2007 -04-27-2007 30th Annual Congress European Accounting Association Lisbon, Portugal Type:Conference Attendance
03-02-2007 -03-06-2007 2007 SAP Curriculum Congress SAP Vancouver, British Columbia, Canada Type:Conference Attendance
02-01-2007 -02-03-2007 2007 Mid-Year Meeting International Accounting Section of American Accounting Association Charleston, South Carolina, USA Type:Conference Attendance
08-2006 -08-2006 2006 Annual Meeting American Accounting Association Washington, DC, USA Type:Conference Attendance
06-12-2006 -06-15-2006 SAP Education Program SAP Toronto, Ontario, Canada Type:Workshop
05-04-2006 -05-06-2006 2006 Ohio Regional Group Meeting of the American Accounting Association American Accounting Association Cleveland, Ohio, USA Type:Conference Attendance
03-02-2006 -03-05-2006 2006 SAP Curriculum Congress SAP Dallas, Texas, USA Type:Conference Attendance
08-2005 -08-2005 2005 Annual Meeting American Accounting Association San Francisco, California, USA Type:Conference Attendance
04-28-2005 -04-30-2005 2005 Ohio Regional Group Meeting of the American Accounting Association American Accounting Association Columbus, Ohio, USA Type:Conference Attendance
02-2005 -02-2005 2005 Mid-Year Meeting International Accounting Section of American Accounting Association Type:Conference Attendance
08-2004 -08-2004 2004 Annual Meeting American Accounting Association Type:Conference Attendance
05-06-2004 -05-08-2004 2004 Ohio Regional Group Meeting of the American Accounting Association American Accounting Association Akron, Ohio, USA Type:Conference Attendance
04-01-2004 -04-03-2004 27th Annual Congress European Accounting Association Prague, Czech Republic Type:Conference Attendance
02-2004 -02-2004 2004 Mid-Year Meeting International Accounting Section of American Accounting Association Type:Conference Attendance
08-2003 -08-2003 2003 Annual Meeting American Accounting Association Type:Conference Attendance
05-01-2003 -05-03-2003 2003 Ohio Regional Group Meeting of the American Accounting Association American Accounting Association Dublin, Ohio, USA Type:Conference Attendance
04-02-2003 -04-04-2003 26th Annual Congress European Accounting Association Seville, Spain Type:Conference Attendance
02-2003 -02-2003 2003 Mid-Year Meeting International Accounting Section of American Accounting Association Type:Conference Attendance
04-25-2002 -04-27-2002 25th Annual Congress European Accounting Association Copenhagen, Denmark Type:Conference Attendance
04-18-2001 -04-24-2001 24th Annual Congress European Accounting Association Athens, Greece Type:Conference Attendance
05-05-1999 -05-07-1999 22nd Annual Congress European Accounting Association Bordeaux, France Type:Conference Attendance
04-23-1997 -04-25-1997 20th Annual Congress European Accounting Association Graz, Austria Type:Conference Attendance
05-01-1995 -05-12-1995 18th Annual Congress European Accounting Association Birmingham, England Type:Conference Attendance
04-06-1994 -04-08-1994 17th Annual Congress European Accounting Association Venice, Italy Type:Conference Attendance
04-28-1993 -04-30-1993 16th Annual Congress European Accounting Association Turku, Finland Type:Conference Attendance
04-06-1989 -04-07-1989 12th Annual Congress European Accounting Association Stuttgart, Germany Type:Conference Attendance
04-1988 -04-1988 11th Annual Congress European Accounting Association Nice, France Type:Conference Attendance
04-1987 -04-1987 10th Annual Congress European Accounting Association London, England Type:Conference Attendance
04-1986 -04-1986 9th Annual Congress European Accounting Association Stockholm, Sweden Type:Conference Attendance
04-1985 -04-1985 8th Annual Congress European Accounting Association Brussels, Belgium Type:Conference Attendance
04-1984 -04-1984 7th Annual Congress European Accounting Association St. Gallen, Switzerland Type:Conference Attendance
04-1983 -04-1983 6th Annual Congress European Accounting Association Glasgow, Scotland Type:Conference Attendance
04-1982 -04-1982 5th Annual Congress European Accounting Association Aarhus, Denmark Type:Conference Attendance
04-1981 -04-1981 4th Annual Congress European Accounting Association Bacelona, Spain Type:Conference Attendance
04-1980 -04-1980 3rd Annual Congress European Accounting Association Amsterdam, The Netherlands Type:Conference Attendance
Contact Information
310 Carl H. Lindner Hall
Phone: 513-556-7040
Fax: 513-556-6278
tim.sale@uc.edu