Dr. Laurie Swinney, ProfessorPh.D., Accounting
Accounting Faculty
Graduate Faculty
WSTC 111N
swinneyl@unk.edu
308/865-8877
Professional Interests
Research: Professional Licensure issues, Public Interest
Teaching: Financial Accounting, Governmental Accounting
Academic Background
Ph.D. University of Nebraska - Lincoln, Lincoln, NE, Accounting, 1993
M.B.A. University of Cincinnati, Cincinnati, OH, Accounting, 1981
B.S. Nebraska Christian College, Norfolk, NE, 1977
Certifications
Certified Public Accountant, 1981
Memberships
American Accounting Association
Nebraska Society of CPAs
Courses Taught
Principles of Accounting I
Accounting Information Systems
Governmental/Nonprofit Accounting
Intermediate Accounting I & II
Managerial Accounting
Areas of Expertise and Research Interest
Financial Reporting
Licensure Issues for Certified Public Accountants
Gender Issues for Certified Public Accountants
Expert Systems
Professionalism and Ethics
Honors-Awards2005: Member, Phi Kappa Phi.
1999: Member, University Union Honor Society, Alpha Kappa Upsilon Iota.
2006 - Outstanding Accounting Educator Awarded by Nebraska Society of CPAs
1988: Faculty Advisor Award, Small Business Institute.
Student Assign-Supervised Research (UG)
2008 - 1 student, Mentored Rahimahon Rahmonova's Undergraduate Research Fellow project relating to the relationship between successful health care organizations and implementaion of Sarbanes-Oxley Standard.
2008 - 1 student, Mentored Brooke Young's Summer Student Research Project, 'Forecasting Cash Flows: A Comparison of Prediction Models Between Industries'
INTELLECTUAL CONTRIBUTIONS:
Refereed Articles
Elder, B., Seaton, P., & Swinney, L. (2010). Incivility in the Accounting Classroom. American Journal of Business Education, Volume 3, Number 5, pp.1-16.
Elder, B., Swinney, L., & Seaton, P. (2004). Strategies for Dealing with Professional Incivility - A Comparison of the Accounting and Legal Professions. Journal of Accounting and Finance Research, 12 (5), pp. 82 - 94.
Hall, S. & Swinney, L. (2004). Accounting Policy Changes and Debt Contracts. Management Research News.
Swinney, L., Morgan, D. A. , & Hall, S. (2003). Information Sources Used in Evaluating Accounting Faculty Teaching. Journal of Accounting and Finance Research.
Swinney, L., Sneed, J., & Morgan, D. (2003). Are Student Evaluations a Valid Measure of Teaching Effectiveness: Perceptions of Accounting Faculty Members and Administrators. Management Research News, Volume 26 (Number 7).
Swinney, L., Elder, B., & Smith, K. (2003). A Critical Review of the 'Good Moral Character' Licensing Requirement for Certified Public Accountants. Journal of Accounting and Finance Research.
Swinney, L. (2003). The Uniform Accountancy Act: Serving the Public Interest or the Profession's Interest. Journal of Accounting and Finance Research.
Swinney, L., Sneed, J., & Morgan, D. (2002). The Emphasis on Teaching and Research at AACSB and non-AACSB Institutions. Journal of Accounting and Finance Research.
Swinney, L. (2001). The Uniform Accountancy Act - State Leaders Speak Out. Management Research News, Volume 24 (Number 8/9).
Swinney, L., Sneed, J., & Sneed, C. (2000). Charging for Internal Computer Cost Center Services. Journal of Accounting and Finance Research.
Swinney, L., Sneed, J., & Morgan, D. (2000). Student Evaluations of Accounting Faculty: Do Differences Exist Across Courses. Journal of Accounting and Finance Research.
Swinney, L., Sneed, J., & Morgan, D. (1999). Faculty Perceptions of the Quality of Accounting Students. Journal of Accounting and Finance Research.
Swinney, L., Sneed, J., & Morgan, D. (1999). Evaluating College Faculty: The Role of Teaching, Research, and Service. Journal of Accounting and Finance Research.
Swinney, L. (1999). Consideration of the Social Context of Auditors' Reliance on Expert System Output during Evaluation of Loan Loss Reserves. International Journal of Intelligent Systems in Accounting, Finance, and Management.
Swinney, L. (1998). Increasing Awareness of Judgmental Biases Through the Use of Prescriptive Mini-Cases in the First Course in Accounting. Journal of Accounting and Finance Research.
Swinney, L. (1998). Is the Proportion of Women Entering Public Accounting Really Half? The Impact of the Work Experience Requirement on the Licensing of Women Certified Public Accountants. Journal of Business and Behavioral Sciences.
Swinney, L. (1997). Part-time Work Experience and the License to Practice as a Certified Public Accountant. Journal of Accounting and Finance Research.
Presentation of Refereed Papers
Elder, B., Swinney, L., & Smith, K. (2007). A Review of the Good Moral Character Requirement for Occupational and Professional Licensure in the U.S. Presented at Mountain Plains Management Conference, Kearney, Nebraska.
Swinney, L., Elder, B., & Seaton, P. (2007, October). Factors Contributing to Incivility in the Accounting Classroom. Accepted for Mountain Plains Management Conference, Kearney, Nebraska.
Swinney, L., Elder, B., & Seaton, P. (2005, December). Factors Contributing to Incivility in the Accounting Classroom. Presented at Annual Meeting of the American Academy of Accounting & Finance, St. Pete's Beach, Florida.
Swinney, L., Seaton, P., & Elder, B. (2004). Incivility in the Accounting Classroom - Perceptions of Faculty and Administrators. Presented at Annual Meeting of the American Accounting Association, Orlando, Florida.
Swinney, L. & Elder, B. (2004, December). Professionalism in the Professions. Presented at Annual Meeting of the American Academy of Accounting & Finance, New Orleans, Louisiana.
Swinney, L. & Hall, S. (2003). Accounting Policy Changes and Technical Default of Debt Contracts. Presented at Annual Meeting of the Academy of Business and Information Technology, Pittsburgh, Pennsylvania.
Swinney, L. & Smith, K. (2003). Provisions Predicting Support of the Uniform Accountancy Act. Presented at Annual Meeting of the Academy of Business and information Technology, Pittsburgh, Pennsylvania.
Swinney, L., Seaton, P., & Elder, B. (2003, December). Incivility in the Accounting Classroom - Perceptions of Faculty and Administrators. Presented at Annual Meeting of the American Academy of Accounting & Finance, New Orleans, Louisiana.
Swinney, L., Seaton, P., & Elder, B. (2003, December). Strategies for Dealing with Professional Incivility - A Comparison of the Accounting and Legal Professions. Presented at American Academy of Accounting and Finance Annual Meeting, New Orleans, Louisiana.
Swinney, L., Morgan, D., & Sneed, J. (2002). Are Student Evaluations a Valid Measure of Teaching Effectiveness: Perceptions of Accounting Faculty Members and Administrators. Presented at Annual Meeting of the American Society of Business and Behavioral Sciences, Las Vegas, Nevada.
Swinney, L., Elder, B., & Smith, K. (2002). A Critical Review of the 'Good Moral Character' Licensing Requirement for Certified Public Accountants. Presented at American Academy of Accounting and Finance Meeting, New Orleans, Louisiana.
Swinney, L., Morgan, D., Hall, S., & Sneed, J. (2002). Information Sources Used in Evaluating Faculty Teaching. Presented at American Academy of Accounting and Finance Meeting, New Orleans, Louisiana.
Swinney, L. (2002). The Uniform Accountancy Act-Professional Interest versus the Public Interest. Presented at American Academy of Accounting and Finance Meeting, New Orleans, Louisiana.
Swinney, L., Sneed, J., & Morgan, D. (2001). The Emphasis on Teaching and Research at AACSB and non-AACSB Institutions. Presented at American Academy of Accounting and Finance Meeting, New Orleans, Louisiana.
Swinney, L. (1998). Is the Proportion of Women Entering Public Accounting Really Half? The Impact of the Work Experience Requirement on the Licensing of Women Public Accountants. Presented at Annual Meeting of the American Society of Business and Behavioral Sciences, Las Vegas, Nevada.
Swinney, L., Sneed, J., & Morgan, D. (1998). Evaluating College Faculty: The Role of Teaching, Research, and Service. Presented at Annual Meeting of the American Academy of Accounting & Finance, New Orleans, Louisiana.
Swinney, L., Sneed, J., & Morgan, D. (1998). Student Evaluations of Accounting Faculty: Do Differences Exist Across Courses. Presented at Annual Meeting of the American Academy of Accounting & Finance, New Orleans, Louisiana.
Swinney, L., Sneed, J., & Morgan, D. (1998). Faculty Perceptions of the Quality of Accounting Students. Presented at Annual Meeting of the American Academy of Accounting & Finance, New Orleans, Louisiana.
Swinney, L., Sneed, J., & Sneed, C. (1998). Charging for Internal Computer Cost Center Services. Presented at Annual Meeting of the American Academy of Accounting & Finance, New Orleans, Louisiana.
Swinney, L. & Smith, K. (2000). The Uniform Accountancy Act: Applauded or Opposed by State Boards of Accountancy and State Societies of CPAs. Presented at Midwest Regional Meeting, American Accounting Association, Indianapolis, Indiana.
Research Grants
2003 - Swinney, L., Seaton, P., & Elder, B., "Incivility in the Accounting Classroom", Research Services Council, ($2,000).
1998 - Swinney, L. & Smith, K., "The Uniform Accountancy Act: Applauded or Opposed", Research Services Council, ($4,805).
Dissertation
Expert Systems in Auditing: Decision Aid or Decision Subjugation
Papers Under Review
Swinney, L., Elder, B., & Seaton, P. (2008). "Lost in a Crowd: Anonymity and Incivility in the Accounting Classroom," initial submission to College Student Journal.
Swinney, L. & Elder, B. (2008). "Professionalism in the Professions," initial submission to Journal of Accounting and Finance Research.
Swinney, L., Elder, B., & Seaton, P. (2008). "Incivility in the Accounting Classroom--Perceptions of Faculty and Administrators," revised and resubmitted to Global Perspectives on Accounting Education.
Working Papers
Swinney, L. & Elder, B. (2008). "Professional Licensure and Good Moral Character" targeted for Management Research News.
SERVICE:
Chair:
2008-2009: Department promotion committee: Bridges
2008-2009: Department promotion committee: Trewin
2007-2008: Search Committee - Professor of Finance/Accounting
2003-2004: Search Committee - Professor of Finance/Accounting
Member:
2002-2003: Search Committee - Department of Accounting and Finance Secretary
2000-2001: Search Committee for Professor of Finance
2000-2001: Search Committee for Professors of Accounting
1998-1999: Search Committee for Professors of Accounting
College assignments:
Chair:
2006-2007: CBT Faculty Affairs Committee
2003-2004: AACSB Self-Evaluation Study: Co-coordinator of three AACSB chapter subcommittees
2003-2004: CBT Faculty Affairs Committee
2002-2003: CBT Deans Advisory Committee
Faculty Academic Advisor - Undergraduate Students:
1998-1999: Boutwell Tax Society
1995-1996 through 2005-2006: Sigma Beta Delta
Member:
2008-2009: CBT:Business Division Assurance of Learning Committee
2007-2008: CBT Academic Affairs Committee
2007-2008: Assurance of Learning Ad Hoc Committee
2006-2007 through 2007-2008: Business Core Curriculum Review Ad Hoc Committee
2004-2005: CBT:BD AACSB Subcommittee on Preconditions
2004-2005 through 2005-2006: CBT Faculty Affairs Committee
2003-2004: CBT:BD AACSB Accreditation Committee
2001-2002: College of Business and Technology Ad Hoc Core Curriculum Review Committee
2001-2002 through 2002-2003: MBA Program Committee
2000-2001: Program Review Committee for the Department of Family and Consumer Sciences
2000-2001: Department Promotion Review Committee for the Department of Industrial Technology
2000-2001: Search Committee for Dean, College of Business and Technology
2000-2001: College of Business and Technology Ad Hoc Technology Committee
1999-2000 through 2001-2002: CBT Academic Affairs Committee
1998-1999: MBA Program Committee
1997-1998: Faculty Development Committee
1997-1998: AACSB Faculty Sub-Committee for Self-Assessment and Accreditation Plan
1996-1997 through 1997-1998: Search Committee for Professor of Management Information Systems
2008-2009: Freshman Orientation: Academic Expectation/Citizenship
University assignments:
Chair:
1998-1999: Faculty Mentor Award Committee
Member:
2008-2009: FSID Academic Program Review Committee
2006-2007: Search Committee--Faculty Assistant to VCAA
2006-2007 through 2007-2008: Faculty Senate Academic Affairs Committee
2000-2001 through 2001-2002: Learning Center Review Committee
1998-1999: Committee for the Encouragement and Evaluation of Teaching
1998-1999: Search Committee for the Director of the Office of Sponsored Programs
1998-1999 through 2001-2002: Research Services Council
Service to the Profession
Advisor
2000: Proctor, Certified Public Accountant Exam (Regional).
Invited Lecture
2003: 8th Annual Nebraska Not-for-Profit Organizations Conference, Audit and Accounting Guide--NFP Organizations (Regional).
2003: 22nd Annual Nebraska Government Accounting & Auditing Conference, Professional Ethics--Incivility in the Workplace (Regional).
2001: 20th Annual Nebraska Government Accounting & Auditing Conference, The Ethical Auditor (Regional).
1997: 16th Annual Nebraska Governmental Accounting and Auditing Conference, The Ethical Auditor, Lincoln, Nebraska (Regional).
1996: Eaton Corporation, Accounting Management Development Program Annual Intern Meeting, Kearney, Nebraska (Regional).
Member: Program Committee
2006: Nebr. Society of CPAs, Nonprofit Organizations Committee, Lincoln, Nebraska (Regional).
1997: Nebr. Society of CPAs, Continuing Education Committee, Lincon, Nebraska (Regional).
Reviewer: Paper / Article
2004: Journal of Accounting and Finance Research (National).
Service to the Community
2001: Nebraska State Christian Convention, Treasurer of the Steering Committee
1995: Nebr. Christian College Board of Trustees
1998: KHS Band Parents, Freshman Class Representative
Speech / Presentation at a Community Meeting
2006-2007: Women's Meeting, Tri-City event for women from the Mexican communities of Sabinas, Aguhita, and Neuvo Rosita
2005: Women's Retreat
2005: Loup Valley Women's Convention
2003: McCook Christian Church Women's Event
2002: Christian Student Fellowship Banquet
2002: Kearney Countryside Christian Church Women's Event
2002: Minden Evangelical Free Church Women's Event
1999: Nebraska State Christian Convention
1997: Christian Student Fellowship Bankquet
Faculty Development
2009: UNK Workshop. Interwrite Personal Response System Training. Kearney, Nebraska.
2008: UNL Educators Conference. International Financial Reporting Standards. Lincon, Nebraska.
2008: CBT Faculty Development Workship. Understanding the Millennial Generation. Kearney, Nebraska.
2004: American Accounting Association National Meeting. Orlanda, Florida.
2004: College of Business and Technology Workshops, Luthans. Kearney, Nebraska.
2003: Nebraska Society of CPAs Governmental Accounting & Auditing Conference. Lincoln, Nebraska.
2003: Nebraska Society for CPAs Not-for-Profit Organizations Conference. Lincoln, Nebraska.
2003: Academy of Business and Information Technology Annual Meeting. Pittsburgh, Pennsylvania.
2002: Nebraska Society of CPAs, Not-for-Profit Accounting Conference. Lincoln, Nebraska.
2002: UNK Center for Teaching Excellence, Power, Control, and Authority in the College Classroom, "Classroom Presence: Finding Your Classroom "Script'", "Dealing with the New Incivilities". Kearney, Nebraska.
2002: College of Business and Technology, Faculty Orientations: Academic Advising. Kearney, Nebraska.
2001: Nebraska Society of CPAs Governmental Accounting & Auditing Conference. Lincon, Nebraska.
2000: Nebraska Society of CPAs Not-for-Profit Organizations Conference. Lincoln, Nebraska.
1998: College of Business and Technology Workshop, presenter Dr. Gerald Hanna. Improving College Testing. Kearney, Nebraska.
1996: American Accounting Association National Meeting. Chicago, Illinois.
Professional Seminars / Workshops
2004: NASBA . Savannah, Georgia.
1999: AACSB 1999 Continuous Improvement Symposium, Minneapolis, MN. Workshops included numerous presentations relating to incorporating technology in the accounting curriculum. Minneapolis, Minnesota.
2007: AACSB. Ethics Conference. Atlanta, Georgia.
2005: American Academy of Accounting and Finance Annual Meeting. American Academy of Accounting & Finance Annual Meeting. St. Pete's Beach, Florida.
2001: American Society of Business & Behavioral Sciences National Meeting. Las Vegas, Nevada.
1998: American Society of Business and Behavioral Sciences National Meeting. Las Vegas, Nevada.
2001: UNK Registrar's Office workshop, WebSmart software training. Kearney, Nebraska.
2000: UNK Computer Services workshop, CourseInfo software training. Kearney, Nebraska.
1999: CompuMaster, Grand Island, NE, Troubleshooting, Maintaining, and Upgrading PCs. Grand Island, Nebraska.
1998: UNK Workshop sponsored by Office of Senior Vice Chancellor of Academic Affairs, presenter Kem Homchick. Multimedia Presentation-Distance Learning. Kearney, Nebraska.