H. Kent McMath
Associate Professor of Accounting

E-mail
Fax: (330) 941-1459

Office: WCBA 615
 (330) 941-3749

Hours, Fall, 2007:
 MWF 10:50-12:00,
 and by appointment

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Publications & Presentations

Research Publications

"The End of Year Assumption in Capital Budgeting: Does It Matter?" Ohio CPA Journal (October-December, 2000), 53-54.

"On the Correct Calculation of Present Value-Based Measurements in Accounting," Journal of Accounting Education (March 1, 2000), 51-54.

"Truth Inducement and Efficiency Incentives in Single Period Cost-Based Public Contracts," Journal of Business and Economic Perspectives (Fall/Winter, 1999), 50-58.

"A Cash Management Application of Activity-Based Costing Results," Journal of Business and Economic Perspectives (Fall/Winter, 1997), 97-104.

"Estimating Investment Growth Rate and Conditional Internal Rate of Return" (with Thomas L. Zeller), Journal of Applied Business Research (Fall, 1993), 39-44.

"Correction Constants for Present Values of Sub-annual Cash Flows," Decision Sciences (Fall, 1990), 842-852. 

Research Presentations

"Relaxing the End-of-Year Cash Flow Assumption in Capital Budgeting," National Conference, Academy of Business Administration, Vancouver, April 13, 2000.

"Income and Estate Tax Strategies for Winners of the Ohio 'Super Lotto' Lottery," Ohio Regional Meeting, American Accounting Association, Dayton, May 2, 1997. (with Joseph Antennucci)

"Truth Inducement and Efficiency Incentives in Single Period Cost-Based Public Contracts," Ohio Regional Meeting, American Accounting Association, Dayton, May 2, 1997.

"Accelerating the Deduction for Points Paid in Refinancing a Principal Residence," National Conference, Academy of Business Administration, Cancun, April 15, 1997. (with Mark Altieri)

"The Polymers Department: Exploring Depreciation Schedules for Management Control," case and accompanying teaching note, Eastern Casewriters' Association Colloquium, Pittsburgh, April, 1992.

Ph.D. University of South Carolina

M.B.A. University of North Carolina

A.B. Duke University

Professional Certification

Certified Management Accountant, 1983