Dr. Dexter E. Gulledge
University of Arkansas at Monticello

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Research and Publications

Journal Publications:

 

Congruence Between Decision and Evaluation Models in Capital Budgeting Situations:  Subtitle: Don't Kill the Accountant.  Journal of Accounting and Finance Research, Vol. 13, No. 4 (October 2005): 193-203, Co-Author A. Sandberg.

Inconsistency in Presentation of Concepts Underlying CVP Analysis.  Journal of Accounting and Finance Research.  Vol. 7, No. 5 (Spring, 2000):  109-116, Co-Author: J. Rude.

Business Students' Perceptions of Potential Ethical Dilemmas Faced by Faculty.   Teaching Business Ethics.  Vol. 1 (Spring, 1998): 235-251., Co-Authors: L. Marshall, D. Campbell and E. Hogan.

Perceptions versus Performance: Student Evaluations of Faculty Teaching. Journal of Accounting and Finance Research. Vol. 6, No. 2 (Spring 1999), pp. 1-8., Co-Author: B. Caster.

Effect of a Practice Set on Student Attitudes Toward the Principles of Accounting Course.   Journal of Accounting and Finance Research.  Vol. 5, No. 1 (Spring, 1998): 89-97., Co-Author: B. Caster.

Allocation of Variances Under A Standard Cost System.  Accounting Educators' Journal.  Vol. IX, No. 1 (Spring, 1997): 115-134., Co-Author: A. Bell.

Total Average Return of Series of Investments:  Solving The Polynomial Equation.  Journal of Accounting and Finance Research.  Vol 4, No. 1 (Spring, 1997): 1-5., Co-Author: M. Ghosal.

Gambling Taxation: A Proposal for the Goods and Services Test in the Tax Code.  International Tax Journal.  Vol. 23, No. 2 (Spring, 1997): 55-61., Co-Authors: J. Bonnici and H. Luthar.

Cost Benefit Criteria: Do Segment Depreciation Disclosures Pass the Test?  Journal of Accounting and Finance Research.  Vol. 3, No. 3 (Fall 1996): 51-61., Co-Author: F. McNair.

Detection of Market Effects in Event Studies Confounded by Non-Directionality.   Journal of Accounting and Finance Research. Vol. 1, No. 1 (Spring 1995): 46-56.  Co-Author: L. Marshall.

My 403(b) Plan - How Much Can I Put in This Year?  The College and University Personnel Association (CUPA) Journal. Vol. 45, No. 3 (Fall 1994): 43-48.  Co-Author: D. Campbell.

Inexpensive Software Provides Financial Planning and Forecasting Services for Small Business Clients.  Tennessee CPA. (June 1994).  Co-Author: M. Holland.

FuziCalc, Software Review for Computers in Accounting, Management Accounting Magazine, (July 1993).

Financial Management Techniques, Software Review for Computers in Accounting, Management Accounting Magazine, (January 1993).

Gambling: A Trade or Business?, The CPA Journal, (March 1988).  Co-Author: Z. Daughtrey

Presentations and Proceedings:

  Annuity Depreciation; Fixed Overhead Efficiency Variance; and Variable Costing for External Reporting:  Three Items to Consider Again.”  Presented at the October 2013 meeting of the International Academy of Business and Public Administration Disciplines (IABPAD) Conference.

Students’ Perceptions of Faculty Potential Ethical Dilemmas: An Inter-Disciplinary Study.  Presented at the 2004 meeting of the American Academy of Accounting and Finance." Co-Authors, T. Hammett, D. Patterson.

A Computer Generated Ratio Analysis Tutorial.  Presented at the 2004 meeting of the American Academy of Accounting and Finance. Co-Author, R. Cabaniss.

Using a Short Story to Introduce Capital Budgeting Decision and Evaluation Congruency: An Example. Presented at the 2004 meeting of the American Academy of Accounting and Finance. Co-Author, A. Sandberg.

Current Tax Rules for Divorcing Couples: Property Divisions. Presented the 1999 meeting of the Southeast American Accounting Association, Co-Authors, A. Bell, L. Harper.

Interest Rate Specificity: A Problem in Lease Capitalization By Lessees? Presented at the February 1999 annual meeting of the American Society of Business and Behavioral Sciences. Co-Author: D. Davis.

A Graphical Approach for a Better Understanding of Contribution Margin. Presented at the 1998 Meeting of the American Academy of Accounting and Finance. Co-Author: J. Rude.

Using Accounting Rate of Return (ROI) for Evaluation of Prior Capital Budgeting Decisions, Subtitle: Don't Kill the Accountant. Presented the 1998 meeting of the Mid-Atlantic American Accounting Association. Co-Author: A. Bell.

Counseling Clients on Marriage, Cohabitation and Divorce: The Costs of Connubial Living - Alimony and Support Issues. Presented at the 1998 meeting of the Mid-Atlantic American Accounting Association. Co-Authors: A. Bell, L. Harper.

Student Attitudes and Student Performance in the Accounting Principles I Course. Presented at the Annual Meeting of the American Academy of Accounting and Finance, Abstract published in Proceedings, (December, 1997): 73-78. Co-Author: B. Caster.

Effect of a Practice Set on Student Attitudes Towards the Principles of Accounting Course. Presented at the national meeting of the American Academy of Accounting and Finance. Abstract published in Proceedings, (December, 1996), Co-Author: B. Caster.

The Propriety/Impropriety of Ethical Dilemmas Faced by Faculty as Perceived by Business Students. Proceedings of 1995 Meeting of the Southeastern Chapter of The Institute of Management Science. Co-Authors: L. Marshall, E. Hogan and D. Campbell.

Assessment of Potential Student Performance in the Principles of Accounting Courses. Proceedings of the 1995 Annual Meeting of The Decision Sciences Institute, Vol. 1, (November 1995): 33-35. Co-Authors: L. Marshall, A. DeThomas, and R. Allen.

Cost Benefit Criteria: Do Segment Depreciation Disclosures Pass the Test? Proceedings of the 1995 Annual Meeting of The American Academy of Accounting and Finance. December 1995. Co-Author: F. McNair.

Total Average Annual Return of a Series of Investments: Solving the Polynomial Equation. Proceedings of the 1995 Annual Meeting of The American Academy of Accounting and Finance, December 1995. Co-Author: M. Ghosal.

Detection of Market Effects in Event Studies Confounded by Non-Directionality. Proceedings of the 1994 Annual Meeting of The American Academy of Accounting and Finance, February 1995. Co-Author: L. Marshall.

FASB No. 14 and Depreciation Disclosures - Examination of Information Content. Proceedings of the 1994 Annual Meeting of The Decision Sciences Institute, November 1994. Co-Author: F. McNair.

LOTUS 1-2-3 Template for Calculation of The 403(b) Deduction. Publicized in The CUPA Journal, Vol. 45, No. 3 (Fall 1994): Distributed by request. Co-Author: D. Campbell.

FASB No. 14 and Capital Expenditures-Examination of Information Content Using Shannon's Entropy Measure. Presented at 1993 Annual Meeting of The Southwest Federation of Administrative Disciplines. March 1993. Co-Author: F. McNair.