Core Concepts of Survey of Accounting

Cecily A. Raiborn is a Professor of Accounting at Loyola University New Orleans (LUNO). She graduated from Louisiana State University with a Ph.D. in Accounting and has earned the CPA and CMA. She received the AICPA/Louisiana CPA Society Outstanding Educator Award in 1991, after being nominated by LUNO's Beta Alpha Psi chapter. Raiborn has co-authored several textbooks and has been published in a wide variety of professional journals, including Journal of Business Ethics, Advances in Management Accounting, Journal of Developmental Entrepreneurship, Journal of Accounting Case Research, and Management Accounting (now Strategic Finance). Professional and honorary memberships include the American Accounting Association (Management Accounting section), Institute of Management Accountants, Texas Society of CPAs, Bet Alpha Psi, Phi Delta Gamma, and Phi Kappa Phi. In addition to the academic setting, her work experience includes the manufacturing and not-for-profit sector. Stephanie F. Watson is a doctoral student in the Accounting Department at Louisiana State University (LSU). She has taught introductory accounting for three years and has been recognized as an excellent teacher, receiving three teaching awards during that time (two at the department level and one at the college level) and positive student evaluations of her teaching. Watson considers herself a student of teaching and learning as well as accounting; she devotes considerable time to developing and refining teaching techniques designed to help students enjoy learning and understand the material, rather than memorize. Watson conducts research in the areas of management fraud and accounting education and passed the Certified Internal Auditor (CIA) exam in November 2001. She is a member of several professional organizations, including the American Accounting Association, Institute of Internal Auditors, and Association of Certified Fraud Examiners. Watson received her B.S. and M.S. in Accounting from LSU in 1991 and 1997, respectively. After earning her undergraduate degree, she worked in private accounting in the retail industry for seven years in her hometown of Little Rock, Arkansas.