Bachelor of Science, Kansas State University, 1960. Master of Business Administration, University Denver, 1961. Doctor of Philosophy, Ohio State University, 1967.
Instructor, Ohio State University, Columbus, 1961-1963; accountant, Peat, Marwick, Mitchell & Company, Columbus, 1963-1964; assistant professor, University of Minnesota, Minneapolis, 1965-1969; associate professor, University of Minnesota, 1969-1973; professor, University of Minnesota, 1973-1974; professor, department chairman accounting, U. Florida, Gainesville, 1974-1977; director School Accounting, U. Florida, 1977-1980; Klynveld Peat Marwick Goerdeler Peat Marwick professor School Accounting, U. Florida, since 1980. Cons. National Aeronautics and Space Administration Manned Spacecraft Center, 1968. Member written professional examination committee Florida Board Accountancy, 1975-1977.
Board directors Florida Athletic Association, 1975-1977. Member American Accounting Association (secretary/treasurer 1977-1979, chairman national meeting program 1984, president-elect 1988-1989, president 1989-1990), American Institute of Certified Public Accountants (practice subcommittee, board examiners 1983-1987, chairman practice analysis task force 1987-1988, Outstanding Educator award 1991), Florida Institute of Certified Public Accountants (Outstanding Educator award 1989), Federation Schools Accounting (secretary/treasurer 78, president 1980, Faculty Merit award 1987), Commission on Professional Accounting Education 1982-1983, National Association State Boards Accountancy (Certified Public Accountant examination review board 1979-1982, chairman 1982), International Qualifications Appraisal Board, Beta Alpha Psi (Accountant of Year in Education award 1991), Beta Gamma Sigma, Alpha Kappa Psi, Sigma Chi.
Married Gail Ruth Parrish, August 22, 1959. Children: Kauleen Kaye, Laura Elizabeth.