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GARY SPRAAKMAN, c.v.

A. Personal

1. Name: Gary Spraakman

Tenured Full Professor of Management Accounting (January 1, 2010 to present), School of Administrative Studies (80%) and School of Information Technology (20%), Faculty of Liberal Arts and Professional Studies, York University Member, Faculty of Graduate Studies, York University, effective July 1, 2006 to 2016.

2. Degrees: PhD, Accounting, John Molson School of Business, Concordia University, 1996 Dissertation Topic: The Use of Internal Audit Findings in Governmental Organizations - An Experimental Study Supervisor: Mohammed Ibrahim MA, Economics, York University, 1978 MBA, Finance, University of Alberta, 1972 B Com, Finance, University of Alberta, 1971 CMA, Society of Management Accountants of Canada, 1975

3. Past

Employment: Tenured Associate Professor of Management Accounting (July 1, 1997 to December 1, 2009), School of Administrative Studies, Faculty of Liberal Arts and Professional Studies, York University

Associate Dean (July 1, 2001 to August 31, 2003) Atkinson Faculty of Liberal and Professional Studies, York University Assistant Professor, School of Administrative Studies,

Atkinson Faculty of Liberal and Professional Studies, York University, 1991/97 Sessional Instructor, I.H. Asper School of Business, University of Manitoba, Winnipeg, September to December 2004, part of sabbatical Lecturer, part-time, University of Alberta, Faculty of Business, 1989/91 and Faculty of Extension, 1990/91, 1982/86 Lecturer, part-time, McGill University, Faculty of Management, 1987/89 Director of Productivity, 1985/86, and Director of Management Audit, 1982/85, Alberta Government, Department of Social Services, Edmonton Lecturer, part-time, Capilano College, Business Management Department, 1982 Senior Consultant, Dalcor Group, 1981/82, Vancouver Senior Consultant, Currie, Coopers and Lybrand, 1979/1981, Vancouver

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Manager of Corporate Planning, Traders Group/Guaranty Trust, 1976/78, Toronto Manager of Business Research and Analysis, The Molson Companies, 1973/76, Toronto Financial Analyst, Doherty McCuaig, 1972/73, Toronto

4. Honors/ Award for Outstanding Faculty Contribution, from the Student

Awards Council of Liberal Arts and Professional Studies Faculty, April 2010 FCMA, Fellow of the Society of Management Accountants of

Canada, August 2007 Certificate of Achievement, Ontario Heritage Foundation, received as a member of the board, Sharon Temple Museum Society, 2006 Visiting Scholar, School of Accounting, Economics, and Finance, Faculty of Business and Law, Deakin University, Melbourne, Australia, January to June 2005 Nominated by students for the annual Seymour Schulich Awards for Teaching Excellence, MBA/IMBA section, 2003-2004 Certificate of Appreciation Award, Ontario Ministry of Enterprise, Opportunity, and Innovation for a contribution to the Ministry’s biotechnology convergence and network cluster team, 2002 Teaching Excellence, Atkinson Faculty of Liberal and Professional Studies, York University, 2001 (the Faculty’s major annual teaching award adjudicated by graduating students) Merit Award, York University, 2002 (Dean’s and Associate Deans’ Merit Pool), (Faculty Merit Pool), 2000, 2001, 2004, 2006, 2008, 2009 Doctoral Fellowships, Social Sciences and Humanities Research Council of Canada, 1987/88, 1988/89 Honorable Mention, Manuscript Contest, Society of Management Accountants of Canada, 1982 First Prize, Manuscript Contest, Society of Management Accountants of Canada, 1980 First Class Honors, B Com, University of Alberta, 1971 Queen Elizabeth Scholarship, 1967, Alberta Government

B. SCHOLARLY AND PROFESSIONAL CONTRIBUTIONS

1. SUMMARY OF PUBLICATIONS AND PROFESSIONAL CONTRIBUTIONS Scholarly books - authored 2 - edited 1 Chapters in book 4

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Papers in refereed journals 20 Papers in refereed conference proceedings 30 Papers in professional journals 7 Other published papers 6 2. Publications Books Spraakman, G., Current Trends and Traditions in Management Accounting Case Analysis, 5th edition, Toronto, Captus Press, 2007, 124 pages. Mallouk, B.M., G. Spraakman, C.A. Raiborn, J.T., Barfield, M.R. Kinney Managerial Accounting, 3rd Canadian edition, Toronto, Nelson, October 2008, 843 pages. Edited Books Spraakman, G., T. Becher, K. Wilde (eds.), Canadian Cultural Futures: Options for Living Together, Montreal, Canadian Association for Future Studies, 1984, 109 pages. Chapters in Books, refereed Ogata, K., G. Spraakman, “Budget Making in Ontario Ministry of Finance: 1985 – 2000,” in P. Dutil (ed.), The Guardian: Perspectives on the Ontario Department of Finance, Toronto, University of Toronto Press, in press 2010. Spraakman, G., R. Fong, “The Use of Fusion in the Work of Economic Nobel Laureates,” in J.A. Brox, R.E. Catterall, P. Koveos, (eds.), Structural Reform and the Transformation of Organizations and Businesses, Waterloo, North Waterloo Academic Press, 2006, pp. 41-53. Spraakman, G., "The Relationship Between Asset Specificity and Uncertainty: An Empirical Examination of Transaction Cost Economics," in C.C. Paraskevopoulos, A.A. Kintis and T. Georgakopoulos, (eds.), Global Financial Markets and Economic Development, Toronto, APF Press, 2000, pp.165-178. Spraakman, G., and I.M. Aly, "Strategic Management Accounting and Capital Budgeting Decisions: An Empirical Study," in S. B. Dahiya, (ed.), The Current State of Business Disciplines, Vol. 1, Accounting, Rohtak, India: Spellbound, 2000, pp. 257-66.

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Chapters in Books, not refereed Spraakman, G., J. M. Parkinson, "Management Accounting," in J. Pliniussen and L. Wilson, (eds.), Introduction to Canadian Business and Management, Toronto, McGraw-Hill Ryerson, 1997, pp.489-510. Spraakman, G., "Mother Duck's Child Care," in J. Pliniussen, Introduction to Canadian Business and Management, McGraw-Hill Ryerson, Captus Press, 1994, pp. 168-169. Spraakman, "Values for Peace," in P. Arnopoulos (ed.) Prospects for Peace, Montreal, Gamma Institute Press, 1986, pp. 41-50 Articles in Refereed Journals Chinsam, N., G. Spraakman, “Cucina Roma,” Accounting Perspectives, Vol. 9, No. 3, in press 2010. Jackling, B., G. Spraakman, “The Impact of Information Technology on Capital Budgeting and Management Accounting: Some Australia Experience,” European Journal of Management and Public Policy, European Journal of Management and Public Policy, No. 2, 2006, pp. 69-90. Spraakman, G. “The Impact of Institutions on Management Accounting Changes at the Hudson’s Bay Company, 1670 to 2005,” Journal of Accounting & Organizational Change, No. 2, 2006, pp. 101-122. Spraakman, G., J. Margret, “The Transfer of Management Accounting Practices From London Counting Houses to the British North American Fur Trade,” Accounting, Business and Financial History, 15, July 2005, pp. 101-119. Spraakman, G., J. Margret, “Sir George Simpson: 19th Century Fur Trade Governor and Precursor of Systematic Management,” Management Decision, March 2005, pp. 278-292. Spraakman, G., “An Assessment of the Use of High-Power Incentives in the Death of Royal Trust,” Critical Perspectives on Accounting, August 2003, pp. 681-704. Spraakman, G., “Examining Milgrom and Roberts’ Treatment of Incentives Versus Bureaucratic Controls in the British North American Fur Trade,” Journal of Management Accounting Research, Fall 2002, pp. 135-151. Spraakman, G., "Internal Audit at the Historical Hudson's Bay Company: A Challenge to the Accepted History," Accounting Historians Journal, June 2001, pp. 19-41.

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Spraakman, G., "Faculty Club," Journal of Accounting Case Research, Winter 2001, pp. 34-38. Spraakman, G., "McCloskey Motors," Journal of Accounting Case Research, Summer 2000, pp. 118-124. Spraakman, G., A. Wilkie, "The Development of Management Accounting at the Hudson's Bay Company, 1670 to 1820," Accounting History, NS, May 2000, pp.59-84. Spraakman, G., "Management Accounting at the Historical Hudson's Bay Company: A Comparison to Twentieth Century Practices," Accounting Historians Journal, December 1999, pp. 35-64. Spraakman, G., R. Davidson, "Transaction Cost Economics as a Predictor for Management Accounting Practices at the Hudson's Bay Company, 1860 to 1914," Accounting History, NS, November 1998, pp. 69-101. Spraakman, G., M. Ibrahim, "Cost-Economizing Superiority of Operational Audit Findings to Financial Audit Findings in Governmental Organizations: An Experimental Study," Internal Auditing, May-June 1998, pp. 34-43. Spraakman, G., "Transaction Cost Economics: A Theory for Internal Audit?" Managerial Auditing Journal, No. 7, 1997, pp.323-30. Roy, S.P., G. Spraakman, "Transaction Cost Economics and Nineteenth Century Fur Trade Accounting: Relevance of a Contemporary Theory," Accounting History, NS, November 1996, pp. 55-78. Spraakman, G., "The Hudson's Bay Fur Trading Company," Journal of Accounting Case Research, Fall 1995, pp. 26-32. Ozerkevich, M., G. Spraakman, "Adding Rigor to Management: a Case Study of Structured Systems Analysis Applied to a Government Organization," Optimum, No. 2 1987, pp. 22-37. Spraakman, G., S. Kogawa, W. Kogawa, "Productivity Improvement Practices of Canadian Organizations," Optimum, No. 1, 1987, pp. 85-102. Spraakman, G., "Canadian Internal Audit Practices: A Comparison of Profit-Pursuing and Government Organizations," Optimum, No. 1, 1985, pp. 85-96. Spraakman, G., "The Sensitivity of Earnings per Share Growth to Some of Its Financial Components," Financial Management, Winter 1979.

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Presentations at Refereed Conferences Spraakman, G., B. Jackling, “A Conceptual Framework for Learning Management Accounting, American Accounting Association, Teaching, Learning & Curriculum Section, annual mid-year on-line meeting, February 5, 2010. Spraakman, G., “The Importance of Computing in Managerial Accounting Curricula,” concurrent session, American Accounting Association annual conference, August 1-5, 2009, New York. Jones, J., G., Spraakman, “A Case of Academic Dishonesty,” forum presentation, Annual Symposium on Ethics Research in Accounting sponsored by the American Accounting Association, August 2, 2009, New York. Spraakman, G, “A Conceptual Framework for Learning Management Accounting,” concurrent session, Canadian Academic Accounting Association annual conference, June 4-7, 2009, Montreal. Jones, J., G. Spraakman, “A Case of Academic Dishonesty: Does Self-Interest Rule?” concurrent session, American Accounting Association, Teaching, Learning & Curriculum Section, annual mid-year on-line meeting, January 23, 2009. Spraakman, G., “The Reality Behind Management Accounting Signs, concurrent session, American Accounting Association, annual conference, August 3-6, 2008, Anaheim, CA Ogata, K., G. Spraakman, “The Persistence of Deligitimated Structures: Insights from Changes to Management Accounting at the Hudson’s Bay Company, 1670 to 2005,” concurrent session, American Accounting Association annual conference, August 5-8, 2007, Chicago. Spraakman, G., “The Use of Signs with Management Accounting,” concurrent session, American Accounting Association annual conference, August 6-9, 2006, Washington, DC.

Jackling, B., G. Spraakman, “The Impact of Enterprise Resource Planning Systems on Management Accounting: An Australian Study” concurrent session, International Conference on Accounting and Finance in Transition, University of South Australia, April 10-12, 2006, Adelaide, Australia.

Spraakman, G., “The Impact of Institutions on Management Accounting Changes at the Hudson’s Bay Company, 1670 to 2005,” concurrent session, Academy of Accounting Historians research conference, University of Ohio, October 6 - 8, 2005, Columbus, Ohio. Spraakman, G., “The Evolution of the Chart of Accounts and Its Impact on Companies,” concurrent session, Accounting, Business and Financial History, annual conference, September 15 - 16, 2005, Cardiff, UK.

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Spraakman, G., “Management Accounting Sign Changes at the Hudson’s Bay Company, 1670 to 1914,” concurrent session, Administrative Sciences Association of Canada conference, June 5-8, 2004, Quebec City, Quebec; concurrent session, American Accounting Association annual conference, August 8-11, 2004, Orlando, Florida. Spraakman, G., J. Margret, “The Transfer of Management Accounting Practices from London Counting Houses to the British North American Fur Trade,” concurrent session, Accounting, Business and Financial History annual conference, September 10-11, 2003, Cardiff, UK. Spraakman, G., R. Fong, “The Use of Convergence in the Development of Economics: A Study of the Work of Nobel Laureates,” concurrent session, Ashcroft International Business School and the Athenian Policy Forum, Transformation of Organizations and Business conference, September 3-6, 2003, Cambridge, UK. Fong, R., G. Spraakman, “A Comparison of Accounting Theory to Economic Theory from a Convergence Perspective,” concurrent session, Administrative Sciences Association of Canada, conference, June 14-17, 2003, Halifax. Spraakman, G., J. Margret, K. Wong, “Accounting Technology Transfer: From London Counting Houses to the British North American Fur Trade,” concurrent session, Ninth World Congress of Accounting Historians, July 30 - August 2, 2002, Melbourne, Australia. Spraakman, G., J. Margret, "Sir George Simpson: Manager and User of Accounting Information," concurrent session, Academy of Accounting Historians conference, November 9-11, 2000, Columbus, Ohio; concurrent session, Ninth World Congress of Accounting Historians, July 30 -August 2, 2002, Melbourne, Australia. Spraakman, G., “An Assessment of the Use of High-Power Incentives in the Death of Royal Trust,” concurrent session, Critical Perspectives on Accounting annual conference, Baruch College, City University of New York, April 25-27, 2002, New York. Spraakman, G., “Three Stories on the Way to the Death of Royal Trust: An Assessment of High-Power Incentives,” concurrent session, Academy of Accounting Historians annual conference, November 15-17, 2001, Santa Fe, New Mexico. Spraakman, G., “Accounting Sign Changes and the Early Development of Modern Internal Audit,” concurrent session, Canadian Academic Accounting Association annual conference, June 14-17, 2001, Calgary; concurrent session, Management Control Association, Fifth International Conference, Royal Holloway, University of London, July 4-6,2001, Eggham, UK. Spraakman, G., S. Taggar, J. Kerr, “Three Stories on the Death of Royal Trust,” concurrent session, Administrative Sciences Association of Canada annual conference, May 26 – 29, 2001, London.

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Spraakman, G., "Examining the Incentives vs. Bureaucratic Controls Orthodoxy: A Case Study of Fur Trade Strategic Moves and Reactions," concurrent session, Eighth World Congress of Accounting Historians, July 19-21, 2000, Madrid, Spain; concurrent session, Canadian Academic Accounting Association annual conference, June 1–4, 2000, Halifax. Spraakman, G., K. Bewley, "Information Technology: The Perspectives of Manufacturing Controllers and Accounting Faculty in Canada," poster session, Canadian Academic Accounting Association annual conference, June 1-4, 2000, Halifax. Spraakman, G., "Controls and Incentives: A Case Study of the Historical Hudson's Bay Company," concurrent session, First Accounting History International Conference, Melbourne, Australia, August 4-6, 1999; concurrent session, Administrative Sciences Association of Canada annual conference, June 12-15,1999, St. John. Spraakman, G., "Internal Audit at the Hudson's Bay Company: A Challenge to the Discipline's Accepted History," concurrent session, Canadian Academic Accounting Association annual conference, June 3-5, 1999, Toronto; concurrent session, Administrative Sciences Association of Canada annual conference, May 31 - June 3, 1998, Saskatoon. Spraakman, G., A. Wilkie, "The Development of Management Accounting at the Hudson's Bay Company, 1670 to 1820," concurrent session, Academy of Accounting Historians annual conference, December 4-6, 1997, Richmond, Virginia; concurrent session, Canadian Academic Accounting Association annual conference, May 28-30, 1998, Saskatoon. Spraakman, G., P. Farrell, "Trend and Seasonal Adjustment for Effective Budgeting" concurrent session, Canadian Academic Accounting Association annual conference, May 29-31, St. John's. Spraakman, G., R. Davidson, "Transaction Cost Economics as a Predictor for Management Accounting Practices of the Hudson's Bay Company, 1860 to 1914" concurrent session, Canadian Academic Accounting Association annual conference, May 29-31, 1997, St. John's; concurrent session, Administrative Sciences Association of Canada annual conference, May 31- June 3, 1997, St. John’s; concurrent session, European Institute for Advanced Studies in Management, Workshop on Management and Accounting in Historical Perspectives, University of Bologna, December 16-17, 1996, Bologna, Italy. Roy, S.P., G. Spraakman, "Controls and Transaction Cost Economics: Refinements to Ouchi's Control Model," research forum, American Accounting Association annual conference, August 15-17, 1996, Chicago; concurrent session, Canadian Academic Accounting Association annual conference, May 23-25, 1996, Montreal. Spraakman, G., "The Use of Internal Audit Findings in Governmental Organizations: An Experimental Study," concurrent session, European Accounting Association congress, May 2-4, 1996, Bergen, Norway.

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Spraakman, G., I. M. Aly, "Strategic Management Accounting and Capital Budgeting Decisions," concurrent session, Global Finance Conference, April 4-6, 1996, Honolulu, Hawaii. Roy, S.P., G. Spraakman, "Transaction Cost Economics and Nineteenth Century Fur Trade Accounting: Relevance of a Contemporary Theory," concurrent session, European Accounting Association annual congress, May 10-12, 1995, Birmingham, UK. Roy, S.P., G. Spraakman, "Management Accounting in the Nineteenth Century Fur Trade: A Transaction Cost Economics Case History," concurrent session, Academy of Accounting Historians annual conference, December 9-10, 1994, Atlanta, Georgia. Spraakman, G., "Management Accounting in the Nineteenth Century Fur Trade; An Examination of Agency Theory," concurrent session, European Accounting Association annual congress, April 6-8, 1994, Venice, Italy. "Rule-Governed Behaviour and the Growth of Knowledge." American Economic Association annual conference, December 28-30, 1984, co-author. This paper was summarized by three of the co-authors and it appeared as "Knowledge, Uncertainty, Behaviour," American Economic Review, May 1985, pp. 403-408. Articles in Professional Journals, editor reviewed Spraakman, G., "The HBCs of Management Accounting," CGA-Magazine, February 1998, pp. 26-30. Spraakman, G., "Financial Goal Setting: Implicit vs. Explicit," Planning Review, July 1982, pp. 32-34+. Spraakman, G., "Changes to the Western Growth Model: Inflation and Affluence Choices," World Futures, July 1981, pp. 209-219. Spraakman, "The Management Accountant and Productivity Improvement: Responsibilities and Techniques," Cost and Management, May-June 1981, pp. 2-13. Spraakman, G., "Effective Use of Financial Goals in Planning," Managerial Planning, July-August, 1980, pp. 16-21. Spraakman, G., "Financial Goal Recognition by Corporations," Cost and Management, January-February 1980, pp. 30-34. Spraakman, G., "Using the Return on Investment Criteria with Leased Assets," Cost and Management, January-February 1977, pp. 18-22.

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Other Publications, editor reviewed Spraakman, G., “Critical Thinking Needed for Accounting Success,” Career Insider Accounting, invited column, 2008/09, p. 8. Spraakman, G., “Getting that First Job (with no experience),” Career Insider Accounting, invited column, 2007/08 edition, p. 8. Spraakman, G., “Be ‘IT Ready’ for that First Job,” Career Insider Accounting, invited column, 2006/07 edition, p. 8 Spraakman, G., “Where are the Jobs for Accounting Students?” Career Insider Accounting, invited column, 2005/06 edition, p.7. Spraakman, G., “Understanding the Case Approach,” Career Insider Accounting, invited column, 2004/05 edition, p. 6. Spraakman, G., “Developing and Selling Your Particular Skill Set,” Career Insider Accounting, invited column, 2003/04, edition, p. 6. Other Presentations, not refereed (School of Administrative Studies presentations excluded) Spraakman, G., “Sharing Teaching Experiences,” New Faculty Teaching at York, York University, July 31, August 13, 2008, invited speaker. Spraakman, G., “Teaching with Cases,” American Accounting Association annual conference, August 3-6, 2008, Anaheim, invited panelist. Spraakman, G., “Publishing Cases: CPE Session #10,” American Accounting Association annual conference, August 3-6, 2008, Anaheim, invited panelist. Spraakman, G., “Teaching with Cases,” Canadian Academic Accounting Association annual conference, May 29 to June 1, 2008, Winnipeg, invited panelist. Spraakman, G., “The Use of Signs with Management Accounting,” School of Management, University of Ottawa, December 8, 2006, invited speaker. Spraakman, G., “Course-Embedded Outcomes Assessment,” American Accounting Association annual conference, August 6-9, 2006, Washington, invited panel member.

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Spraakman, G., B. Mallouk, “Teaching and Testing Problem Solving with Technology,” concurrent session, TEL@York Conference, York University, April 25-25, 2006; poster session, American Accounting Association annual conference, August 6-9, 2006, Washington. Spraakman, G., “Four Stages of Management Accounting at the Hudson’s Bay Company, 1670 to 2005, presented to the Staff Seminar Series Program, School of Accounting, Economics and Finance, Geelong campus, Deakin University, June 13, 2005, Geelong, Australia. Spraakman, G., “The Evolution of the Chart of Accounts and the Impact on Companies,” presented to the Staff Seminar Series Program, School of Accounting, Economics and Finance, Warrnambool campus, Deakin University, May 20, 2005, Warrnambool, Australia. Spraakman, G., “The Impact of Information Technology on Capital Budgeting and Management Accounting: Some Canadian Experience,” presented to the Staff Seminar Series Program, School of Accounting, Economics and Finance, Burwood campus, Deakin University, May 13, 2005, Melbourne, Australia. Fong, R., G. Spraakman, “The Use of Fusion in the Work of Nobel Laureates in Economics,” presented to the Theoretical and Applied Economics Workshops, School of Accounting, Economics and Finance, Burwood campus, Deakin University, March 9, 2005, Melbourne, Australia. Fong, R., G. Spraakman, “Fusion Thinkers: The Four faces of Strategic Innovation,” presented to the Faculty Seminar Series, I.H. School of Management, University of Manitoba, November 26, 2004, Winnipeg. Spraakman, G., “Case Analysis for Active Learning,” Annual Symposium on Active Learning,” York University, February 16, 2004, Toronto, invited speaker. Spraakman, G., “Using Educational Objectives in Testing Competencies with Technologically Enhanced Learning,” Canadian Academic Accounting Association annual conference, May 29-31, 2003, Ottawa, invited speaker. Spraakman, G., “Incorporating Learning Objectives into Technology Enhanced Learning Courses,” Technology Enhanced Learning Workshop Day, York University, May 7, 2003, Toronto, invited speaker. Spraakman, G., “Atkinson’s Innovation Advantage,” Atkinson Alumni Association, December 20, 2002, Toronto, invited keynote speaker. Spraakman, G., “Strategic Convergence,” presented to the Convergence of Canadian Entrepreneurial Minds Conference, September 28, 2002, London, organized by the student entrepreneur clubs of the University of Waterloo and the Richard Ivy School of Business at the

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University of Western Ontario, with students from other universities, invited closing keynote address. Spraakman, G., "Management Accounting for Implementing Strategy Amidst Asset Specificity and Uncertainty at the Historical Hudson's Bay Company: A Research proposal," presented to the Academy of Accounting Historians, Comparative International Accounting History Group, May 20-22, 1999, Tuscaloosa, Alabama, invited paper. Spraakman, G., "The Relationship Between Asset Specificity and Uncertainty: An Empirical Examination of Transaction Cost Economics," presented to the International Conference on Economic Integration and Transformation: Structural Change, Equity, and Efficiency, York University, May 29, 1998, Toronto. Spraakman, G., A. Wilkie, "The Development of Management Accounting at the Hudson's Bay Company, 1670 to 1820," presented to the Department of History, University of Manitoba, January 28, 1998, Winnipeg. Spraakman, G., R. Davidson, "Transaction Cost Economics as a Predictor for Management Accounting Practices of the Hudson's Bay Company, 1860 to 1914," presented to the Accounting Department, University of Manitoba, January 27, 1998, Winnipeg. Spraakman, G., “A Managed Approach to Improving Productivity in a Government Organization," invited presentation to the American Public Works Associations (Alberta) and the Institute of Public Administration of Canada (Calgary), November 4, 1985, Banff. Spraakman, G., "Improving the Firm's Use of Financial Goals," presentation to the Financial Research Foundation's annual conference, October 7, 1980, Alton, Ontario, invited speaker. Book Reviews, editor refereed Trade Associations and Uniform Costing in the British Printing Industry, 1900-1963 (Walker, S.P. and Mitchell, F. New York: Garland) Accounting Historians Journal, December 1998, pp. 227-30 3. WORK IN PROGRESS Margret, J., G. Spraakman, Sustainability in the Wake of Change, being revised for resubmission to Abacus. Harris, J.C., K. Ogata, G. Spraakman, Responses to Fiscal Constraints: Changes Budgeting and Planning at Some Ontario Colleges and Universities, being revised for submission.

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Spraakman, G., The Evolution of the Chart of Accounts and the Impact on Companies, being revised for resubmission to the Journal of Management History. Spraakman, G., The Importance of Computing in a Management Accounting Curriculum, being revised for Accounting Education: an International Journal. Spraakman, G., The Hudson’s Bay Company’s First Auditors, 1866, being reviewed by the Journal of Accounting Historians. Waweru, N., G. Spraakman, The Appropriateness of Performance Measurement Systems in the Services Sector: Case Studies from the Micro Finance Sector of Kenya, being revised for resubmission to the Journal of Accounting and Organizational Change. Jones, J., G. Spraakman, A Case of Academic Dishonesty: Does Self-Interest Rule? being revised after presentation. Spraakman, G., B. Jacking, A Conceptual Framework for Learning Management Accounting, being revised after presentation. Spraakman, G., Lessons from Management Accounting Practices at the Hudson’s Bay Company, 1670 to 2005, book, first draft completed for seeking a publisher. Spraakman, G., A Reality Check for Management Accounting., being revised after presentation. Spraakman, G., The Reality Behind Management Accounting Signs, being revised after presentation. Spraakman, G., C. Sanchez-Rodriguez, The Impact of Information Technology on Management Accounting Performance Measures and Practices, analyzing data. Spraakman, G., C. Sanchez-Rodriguez, J. Huang, The Use and Future Use of Data Mining in the Practice of Management Accounting, analyzing data. Spraakman, G., P. Hone, Market Value to Book Value: A Strategic Analysis at the Canadian Pacific Railway, 1890 to 2005, undertaking research.

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4. Professional Service Editorial Positions and Reviewing Activities Associate Editor, Accounting Perspectives, 2009 to present. Member of the Editorial Board, Accounting Perspectives, 2005 to 2008. Member of the Editorial Board, Journal of Accounting and Organizational Change, 2005 to present. Member of the Editorial Advisory and Review Board of the IMA Educational Case Journal, 2009 to present.. Member of the Editorial Review Committee, Journal of Accounting Case Research, 2002 to 2006, initiated successful merger with Accounting Perspectives in 2007. Referee, Journal of Accounting Case Research, 2006 (2), 2005 (4), 2004 (4), 2003 (5), 2002 (4), 2001 (5), 2000 (5), 1998 (2), 1997 (1), 1996 (1), and 1995 (1). Referee, Accounting Perspectives 2010, (2), 2009 (1), 2008 (5), 2007 (4), 2006 (1), 2005 (1). Referee, International Journal of Public Sector Management, 2009 (1) Referee, IMA Educational Case Journal, 2010 (1), 2009 (1). Referee, Canadian Journal of Higher Education, 2009 (1). Referee, Accounting Education: An International Journal, 2008 (1). Referee, Journal of Accounting and Organizational Change, 2008 (1), 2007 (2), 2005 (1). Referee, Accounting and Business Research, 2001 (3). Referee, Accounting Historians Journal, 2010 (1), 2000 (1), 1999 (1). Referee, Accounting History, 2005 (1) 2003 (1), 1997 (1). Referee, Canadian Journal of Administrative Studies, 2006 (1) Referee, Case Research Journal, 2004, (1). Referee, Issues in Accounting Education, 2003 (1)

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Referee, Financial Management, 1980 (1). Referee, Administrative Sciences Association of Canada, annual conference, 2004 (2), 2003 (5), 2001 (2), 1999 (2), 1998 (3), 1997 (3). Referee, Canadian Academic Accounting Association, annual conference, 2008 (3), 2003 (1), 2000 (2), 1998 (1), 1997 (1). Offices in Professional Associations (major activities only; ignored session chair/discussant) CAAA member, Canadian Academic Accounting Association, chair, Task Force on Competency-Based Assessment, 1999, 2008/09 chair SAP-CAAA Awards Adjudication Sub-committee and chair of Management Accounting Exposure Draft Committee. American Accounting Association, Teaching and Learning Section: member Assessment Committee, 2007/08; member Shared Experiences, 2008/10. Administrative Sciences Association of Canada, History Division chair or program chair, 2002, 2003, 2004 Academy of Accounting Historians, secretary, 1999 to 2001. conference chair of the 1999 annual conference (personally raised $9,800), member of the Innovations in Accounting History Education committee (2000 to 2005), and member of the members services committee (1998 to 1999). Member, Examination Revision Committee, Society of Management Accountants of Canada, 1998 to 1999. Member, Education Committee, Society of Management Accountants of Canada, 1994 to 1998 Chair, Final Examination Working Committee, Society of Management Accountants of Canada, 1994 to 1996 Member, Syllabus Committee, Society of Management Accountants of Canada, 1993 Director, Edmonton Chapter, Society of Management Accountants of Alberta, for 1990/91 Examiner, Communications and Case Analysis, Society of Management Accountants of Canada, June 1984, December 1984, June 1985, December 1985, and June 1986 Examiner, Final Examination, Society of Management Accountants of Canada, January 1983 and January 1984

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Governor, Edmonton Chapter, Institute of Internal Auditors, 1984/85 Member, Final Accreditation Examination Working Committee, Society of Management Accountants of Canada, 1981/85 Canadian Association for Future Studies, annual conference chair, 1982. Member, Provincial Council, Society of Management Accountants of British Columbia, 1980/82. Funding, Research Grants SSHRC Small Grant, 2009, ($3,000, with Ken Ogata, C. Dufour), co-investigator. The Centre for Accounting Ethics at the University of Waterloo Research Grant, 2009 ($10,000 with J. Jones), co-investigator. Institute of Public Administration of Canada, Ministry of Finance book project, 2008 ($2,292 with K. Ogata), co-investigator. CGA/ Canadian Academic Accounting Association Research Grant Program, 2008 ($10,000 with C. Sanchez-Rodriguez, J. Huang), PI. SAP/Canadian Academic Accounting Association Research Grant Program, 2007 ($10,000 with C. Sanchez-Rodriguez), PI. Certified General Accountants of Canada Research Foundation, Research Grant, 2003 ($10,000), PI, 1997 ($6,000), PI. Hudson’s Bay History Foundation, 2001-2003, $10,000, PI. Society of Management Accounting of Ontario, project funding, 2001 ($3,000) PI, 1998 ($3,000), PI. Atkinson Faculty Minor Research Grants, 2004/05 ($820), 2003/04 ($1,600), 2000/01 ($1,503), 1999/00 ($1,545), 1998/99 ($1360), 1997/98 ($1120), 1996/97 ($1392), 1995/96 ($1,198); PI Work/Study RAY Grants, 2008 ($4,400), ($2007/08 ($2,200), 2007 ($2,000), 2006/07 ($1,500), 2006 ($1,500), 2005/06 ($1,500), 2004/05 ($1,500), 2004 ($1,500), 2003/04 ($3,000), 2003 ($1,500), 2002/03 ($1,500), 2002 ($3,000), 2001/02 ($1,500), 2001 ($1,500), 2000/01 ($1,500), 2000 ($1,500), 1999/00 ($1,500), 1999 ($1,500), 1998/99 ($1,500), 1998 ($2,500), 1997/98 ($1,500), 1996/97 ($1,350), 1995/96 ($900), 1994/95 ($900), 1993/94 ($900); PI

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Canadian Academic Accounting Association Research Program, 1998 ($2,000) PI, 1997 ($3,000) PI. York University, Sabbatical Leave Fellowship, 2004 ($7,170), 1997 ($2,500) Junior Faculty Research Grants, Atkinson Faculty, 1997/98 ($627), 1996/97 ($400), 1995/96 ($750), 1994/95 ($667), 1993/94 ($400), 1992/93 ($750), PI York University, Specific Research Grant (Non-Leave), 2004/05 ($14,000)2002 ($4,200, $2,490), 2001 ($4,200), 1996 ($4,200) Society of Management Accountants of Ontario, project funding, 1995 ($3,000 with P. Roy), Co-investigator. Funding, Development Grants Certified Management Accountants of Ontario, Student Internship Project, 2007 ($20,000), PI. York University, Teaching-Learning Development Grant, 2008 ($5,000 with A. Solis), Co-investigator. York University, Release-Time Teaching Fellowship, 2008 ($13,200 course release with A. Solis), Co-investigator. York University, Teaching-Learning Development Grant, 2007 ($5,000 with S. Ding), PI. York University, Release-Time Teaching Fellowship, 2007 ($13,200 course release with S. Ding), PI. Senate Committee on Teaching and Learning, project funding, "Computer assisted instruction in case-writing expanded use and development for PCs," 1993 ($1,200 with L. Sanders), Co-investigator. Expert Opinion Postsecondary Education Quality Assessment Board, Ontario Ministry of Training, Colleges and Universities, member of the Quality Assessment Panel appointed for Seneca College’s International Accounting and Finance – Bachelor of Applied Business Degree, January 2005. Other members were Lloyd Gerson (University of Toronto) and Efrim Boritz (University of Waterloo).

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C. TEACHING 1. Undergraduate Courses Taught (calendar year rather than school year) Atkinson Faculty of Liberal and Professional Studies, York University AK/ADMS 4570.03 Management Planning and Control Systems, 1994 (1 section), 1995 (1), 1996 (1), 1997 (1), 1999 (1), 2006 (2), 2008 (1) AK/ADMS 4515.03 Internal Audit, 1995 (1), 1996 (1), 1999 (1) AK/ADMS 3510.03 Managerial Cost Accounting and Analysis, 1991(2), 1992 (3), 1993 (4), 1994 (2), 1995 (3), 1996 (3), 2001 (2), 2004 (2), 2007 (2) AK/ADMS 2510.03 Introduction to Management Accounting (developed and delivered 13 times an internet version), 1993 (1), 1996 (2), 1997 (1), 1999 (3), 2000 (7), 2001 (3), 2002 (2), 2003 (2), 2004 (1), 2006 (7), 2007 (3). 2008 (2) AK/ADMS 2400.03 Introduction to Organization Behaviour, 1991 (2) 2. Graduate Schulich School of Business, York University Accounting 6350. 015 Management Accounting Applications, 2003 (1 section), 2004 (2) Graduate Supervision M. Com. Thesis, Learning Approaches and Student Perceptions of Quality, by John Donald, School of Accounting, Economics and Finance, Faculty of Law and Business, Deakin University, Australia, external examiner, July 2006. M. Sc. Thesis, AV Space for Efficiently Learning Classification Rules From Large Data Sets, by Linyan Wang, Department of Computing Science and Engineering, Faculty of Science and Engineering, York University, outside examiner, August 2006. PhD Dissertation, Discovering and Using Database User Access Patterns, by Qingsong Yao, Department of Computing Science and Engineering, Faculty of Science and Engineering, York University, outside examiner, December 2006. 3. Courses Taught at Other Institutions I.H. Asper School of Business, University of Manitoba Accounting 9.404 Advanced Managerial Accounting Faculty of Business, University of Alberta

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Accounting 424 Managerial Accounting Concepts Accounting 311 Introductory Accounting Accounting 300 Financial Accounting for Non-Business Students Faculty of Extension, University of Alberta Basic Accounting for the Non-Accountant Management: Problems and Processes Information Systems Organization Behaviour Introductory Economics Faculty of Management, McGill University Accounting I - Introductory Accounting Business Management Department, Capilano College Introductory Auditing 4. Teaching Awards (* indicates also used in an earlier section) Nominated by students for the annual Seymour Schulich Awards for Teaching Excellence, MBA/IMBA section, 2003-2004 (student driven)* Teaching Excellence, Atkinson Faculty of Liberal and Professional Studies, York University, 2001 (the Faculty’s major annual teaching award; student driven)* 5. Textbook Reviewer, Other Textbook reviewer for Prentice Hall: Cost Accounting, by Horngren, Foster, Datar and Teall, second Canadian edition, 2000. Textbook reviewer for Nelson: Managerial Accounting, by Raiborn, Barfield, and Kinney, US edition, 1999. Textbook reviewer for Prentice Hall: Managerial Accounting, by Atkinson, Banker, Kaplan and Young, second edition, 1997. Textbook reviewer for Prentice Hall: Cost Accounting: A Managerial Emphasis, by Horngren, Foster, Datar, and Teal, first Canadian edition, 1997. Textbook reviewer for Irwin: Managerial Accounting, by Garrison, Chesley and Carroll, second Canadian edition, 1993.

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External research project assessor, University College of the Cariboo, 1999 (1). 7. Course/Curriculum Development Bachelor of Accounting, with J Magee developed and represented the Dean in getting this program approved, 2007, ongoing. Masters of Financial Accountability, with J. Magee represented the Dean in getting this program approved, 2007-2008, successful. Bachelor of Administrative Studies (information technology major), instrumental in developing this program and getting it approved, 1998/99, successful. 8. Pedagogic Innovations/Development of Technology-Enhanced Learning Bachelor of Administrative Studies program, with A. Solis. Introducing SAP with a steering group of colleagues into various courses to provide students with job market advantages. Arranged for the training of faculty in August 2008 to start the SAP implementation. Case competition developed for SAS management accounting students, which was held on January 12, 2008. Wrote a case with an alumni member which was used for the case competition and submitted for publication. The competition involved the accounting student club, alumni, and faculty. The competition was continued in 2009 and 2010. Developed the Atkinson Professional Accounting Association Accounting Prizes, which are awards for the highest marks in each of the 18 different accounting courses offered by the SAS. The Dean handed out the prizes at a ceremony on June 12, 2008. ADMS 2510, introductory management accounting, designed this course in the summer of 2008 for 500 plus students using technologically enhanced learning, including video recorded lectures, online group work (tutorials), Excelification of problems to create unique assignments, quizzes, and final examinations, cases and extensive web page (Moodle) support. To be tested again in the summer of 2009 before it gets given each term. ADMS 2510, introductory management accounting, established an Internet version, which was delivered 13 times between 1999 and 2003. ADMS 4570, advanced management accounting, developed a critical theory approach to this course with weekly journals, 2000 to present. ADMS 3510, intermediate management accounting, made into a case-based course, 1992 to present.

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9. Service on Teaching Committees (* indicates also used in the Service section) Member, York University, Senate Committee on Teaching and Learning, 2003/04, 2006/08, vice-chair 2006/07 and chair 2007/08* Member, Curriculum Committee, Atkinson College, 1995/97, and 1998/01* 10. Publications and Professional Contributions to Teaching (* indicates also used in the

Scholarly and Professional Contributions section)

Publications Spraakman, G., Current Trends and Traditions in Management Accounting Case Analysis, 5th edition, Toronto, Captus Press, 2007, 124 pages.* Mallouk, B.M., G. Spraakman, C.A. Raiborn, J.T., Barfield, M.R. Kinney Managerial Accounting, 3rd Canadian edition, Toronto, Nelson, in press 2008, approximately 900 pages.* Presentations Spraakman, G., “Sharing Teaching Experiences,” New Faculty Teaching at York, York University, July 31, August 13, 2008, invited speaker.* Spraakman, G., “Teaching with Cases,” American Accounting Association annual conference, August 3-6, 2008, Anaheim, invited panelist.* Spraakman, G., “Publishing Cases: CPE Session #10,” American Accounting Association annual conference, August 3-6, 2008, Anaheim, invited panelist.* Spraakman, G., “Teaching with Cases,” Canadian Academic Accounting Association annual conference, May 29 - June 1, 2008, Winnipeg, invited panelist.* Spraakman, G., “Course-Embedded Outcomes Assessment,” American Accounting Association Annual Conference, August 6-9, 2006, Washington, invited panel member.* Spraakman, G., B. Mallouk, “Teaching and Testing Problem Solving with Technology,” concurrent session, TEL@York Conference, York University, April 25-25, 2006; poster session, American Accounting Association annual conference, August 6-9, 2006, Washington.* Spraakman, G., “Case Analysis for Active Learning,” invited speaker, Annual Symposium on Active Learning,” York University, February 16, 2004, Toronto.* Spraakman, G., “Using Educational Objectives in Testing Competencies with Technologically Enhanced Learning,” invited speaker, Canadian Academic Accounting Association annual conference, May 29-31, 2003, Ottawa.*

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Spraakman, G., “Incorporating Learning Objectives into Technology Enhanced Learning Courses,” invited speaker, Technology Enhanced Learning Workshop Day, York University, May 7, 2003, Toronto.* Funding (* indicates also used in the Scholarly and Professional Contributions section) Certified Management Accountants of Ontario, Student Internship Project, 2007 ($20,000), PI.* York University, Teaching-Learning Development Grant, 2008 ($5,000 with A. Solis), Co- investigator.* York University, Release-Time Teaching Fellowship, 2008 ($13,200 course release with A. Solis), Co-investigator.* York University, Teaching-Learning Development Grant, 2007 ($5,000 with S. Ding), PI.* York University, Release-Time Teaching Fellowship, 2007 ($13,200 course release with S. Ding), PI.* Senate Committee on Teaching and Learning, project funding, "Computer assisted instruction in case-writing expanded use and development for PCs," 1993 ($1,200 with L. Sanders), Co-investigator.* D. SERVICE 1. University Service (major activities only; student events, memberships on hiring

committees, and file preparation committees ignored) Senator, York University Senate, 2000/03, 2003/04, 2007/08 Member, York University, Senate Committee on Teaching and Learning, 2003/04, 2006/08, vice-chair 2006/07 and chair 2007/08 Member, York University, Senate Appeals Committee, 2006/09 Member, York University, Senate Committee on the Library and Information Technology, January to June 2003 Member, Executive Committee, Faculty of Liberal Studies and Professional Studies, 2009/11 Member, Teaching and Learning Committee, Faculty of Liberal Studies and Professional Studies, 2009/12 Member, Faculty of Liberal Studies and Professional Studies, Sub-Committee on Student Experience, 2009/2012 Vice-Chair, Council, Atkinson Faculty, 2008/09

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Chair, Atkinson Faculty Policy and Planning Committee, February-June, 2009. Member, Atkinson Faculty Policy and Planning Committee’s Sub-committee on Restructuring, 2006/07 Member, Atkinson Faculty, Awards, Scholarship and Nominating Committee, 2005/07 Member, Atkinson Faculty, Committee on Examinations and Academic Standards, 2005/07, chair 2006/07 Member, Atkinson Faculty, Committee on Tenure and Promotion, 2003/04 Member, Atkinson College Restructuring Task Force, 2000/01 Chair, Sub-Committee on the examination of administrative support for teaching and research, Atkinson College, 1997/98 Chair, Sub-Committee on the Examination of General Education Courses, Atkinson College, 1997/98. Member, Research Committee, Atkinson College, 1996/00. Member, Curriculum Committee, Atkinson College, 1995/97, and 1998/01. Member, Joint Advisory Committee on Academic Computing, Atkinson College, 1993. Member, Dean's Ad hoc Committee on Reorganization, Atkinson College, 1993. Chair, Continuing Education Steering Committee, Department of Administrative Studies, Atkinson College, 1993. Member, Curricular Initiatives Committee, Atkinson College, 1991/92. Member, Teaching and Learning Committee, 2007/10, chair, 2008/09 Coordinator, Accounting Research Workshops, Department of Administrative Studies, Atkinson College, 1991/98. Coordinator, Management Accounting, Department of Administrative Studies, Atkinson College, 1992/93, and 1994/97. Member, Subcommittee for Policy and Standards, Restructuring for the New Faculty 2008/09 Member, Curriculum Committee, ITEC School, 2005 to present Chair, Adjudication Committee, School of Health Policy and Management, 2005/06. Chair, Adjudication Committee, School of Social Sciences, 2007/08 Member, Adjudication Committee, School of Public Policy and Administration, 2006/07 Member, Information Technology Program Development Task Force, Atkinson College, 1998/99 Treasurer and Board Member, York University Faculty Club, 1992/00. Recording Secretary, member of executive, York University Faculty Association, 1997/98. Chair, Fellows Committee, Atkinson College, 1996/98. 2. Community Service Treasurer, Sharon Temple Museum Society, 2001/04, 2005/07 Group Committee Chair, Newmarket 11th Scouts, 1998/2000. Treasurer, Mazo de la Roche Public School Council, 1997/98. Treasurer and Registrar, Bayview Hills Scouts, Newmarket, ON, 1993/98. Treasurer, Inner City Drama Association, Edmonton, AB, 1989/92. This group uses drama with

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street children as a therapy for getting them off the streets. Cub and Scout Leader, Clareview 66, Edmonton, AB, 1989/91. May 23, 2010.