Dr. Mehmet C. Kocakulah |
MEHMET C. KOCAKÜLÂH
Office phone: (812) 464‑1730
E-Mail: mkocakul@usi.edu
ACADEMIC BACKGROUND
Ph.D. 1982. University
of Istanbul, Istanbul, Turkey. Major:
Accounting. Minors: Finance and
Behavioral Management. Dissertation
title: Evaluation of Internal Controls in Computer‑Based Information
Systems: A Case Study of Turkish Corporations.
M.B.A. 1977.
University of Louisville, Louisville, KY. Specialization: Finance.
B.S. 1972.
Ege University, Izmir, Turkey.
Major: Production Management and Personnel.
TEACHING EXPERIENCE
University of Southern
Indiana, Evansville, IN. 1987 – Present: Teach the following courses: Principles of Accounting I and II, Cost
Accounting, Accounting Information Systems, Intermediate Accounting
(undergraduate); Survey of Accounting, Financial Statement Analysis,
Managerial/ Cost Accounting (graduate).
1997–Present: Professor of Accounting. Teach undergraduate and graduate level
Accounting courses. Promote research and teaching excellence in both the
Accounting department and the
1991–1997: Chairperson, Department of Accounting and
Business Law.
• Managed departmental personnel matters and budget.
• Prepared department for
(successful) AACSB accreditation.
• Established the Master of
Science in Accountancy program.
• Improved communication between
the University, the
• Provided leadership in
research and teaching excellence in both the Accounting department and the
1987–1991: Associate Professor of Accounting
“An Analysis of Costs of
Quality in Manufacturing environment: Case Study” With David Diekmann, Strategic
Finance, Forthcoming.
"Measuring Human Capital
Cost Through Benchmarking in Healthcare Environment” with Donna Harris. Journal of Health Care Finance, Forthcoming.
“Wellness
Programs: A Remedy for Reducing Healthcare Costs” with Holly Joseforsky . Hospital Topics; Research and
Perspectives on Healthcare, Spring 2002 Vol. 80, No. 2, pp. 26-30.
“Achieving
Quality in a Manufacturing Environment: A Case Study “ with David Diekmann. Journal of Cost
Management, May/June 2002 Vol. 16, No. 3, pp. 38-43.
“Streamlining
Supply Chain Management With E-Business”
with Abbas Foroughi and Mitchell Lannert. The Review of Business
Information Systems, Spring 2002. Vol. 6, No. 2, pp. 1-8.
“Implementing
Activity-Based Costing(ABC) to Measure Commercial Loan Profitability” With Douglas
Diekmann. The Journal of Bank Cost
& Management Accounting, 2001
Vol. 14, No. 2, pp.3-15.
"XBRL: The Future of
Online Financial Data" with Abbas Foroughi, Brian L. McGuire and Jeanette
Maier-Lytle. National Public
Accountant, June, 2001, Vol. 46, No. 4, pp. 49-51.
"How to Implement
Activity-Based Costing In A Manufacturing Environment" with Jeanette
Maier-Lytle and
"Human Capital Decisions:
A Financial Perspective" with Bradley Harris. The National Public Accountant,
forthcoming.
"Responding to the
Demands of Cost Containment and Competitive Pressures in Healthcare: A
For-Profit Psychiatric Hospital Case Study" with Brian L. McGuire and
Michael J. Klueh. Research in
Healthcare Financial Management, Vol. 6, No. 1, 2001.
"Creating Value In
Healthcare Through Decision Support System Design" with Brian
McGuire. Journal of Cost Management,
March-April 2001, Vol. 15, No. 2, pp. 33-39.
"Competitive
Healthcare Industry: How to Cut Cost in Surgical Theater to Stay
Competitive" with Jeanette Maier-Lytle and Timothy Putnam. Health
Progress, January-February
2001, Vol. 82, No. 1, pp. 38-41.
"Implementing
Changes in Manufacturing: Competitiveness through Productivity Gains" with
Brian McGuire and William Sievern. The
Journal of Competitiveness Review, Vol. 10, No. 2, 2000, pp. 46-55.
"Modernizing
the Bureaucracy: Government Information
Systems and Technology" with Galen Gower.
National Public Accountant, October 2000, Vol. 45, No. 8, pp.
24-25 & 40-41.
"Implementing
Activity-Based Costing System to Stay Competitive: A Case Study" with Dorn
Fowler and Brian McGuire. The Journal of Cost Management, March-April 2000, Vol. 14, No. 2, pp. 15-19.
"Activity-Based Management in Healthcare: Does It
Help in Determining Real Costs" with Michael Stearn
and Brian L. McGuire. International
Association of Management Journal, Vol. 10, No. 2, 1998, pp. 52-69.
"Determining the Cost of Quality in the Poultry
Industry" with Brian L. McGuire and Jeff Vorst. Journal of Cost Management, Vol. 10,
No. 2, 1998, pp. 39-45.
"Activity-Based Costing in the Banking Industry:
A Case Study" with Brian L. McGuire and Leonard G. Wagers. Journal of Bank Costs and Management
Accounting, Vol. 11, No. 1, 1998,
pp. 18-33.
"The True Costs of Nursing Care" in Nursing
Administration Handbook (Rowland and Rowland, editors). Aspen Publishing Company, 4th ed., 1997, pp.
243-245.
"Using Activity-Based Costing to Identify Cost Drivers
in a Manufacturing Environment" with Brian L. McGuire and John W.
Dague. Journal of Cost Management,
Vol. 11, No. 5, 1997, pp. 22-30.
"Implementing an ABC Pilot at Whirlpool"
with Cynthia Beier Greeson. Journal
of Cost Management, Vol. 11, No. 2, 1997, pp. 16-21.
"Inconsistencies in the Business Law Education of
Accounting Students: A Survey of Accounting Educators" with David Austill
and Timothy Schibik. The Journal of
Accounting Education, Vol. 13, No. 1, 1995.
"The Medicare Prospective Payment System:
Implications for Strategic Hospital Management" with Dan Wade and Keith
Jewel. The Journal of Management
Systems, Vol. 6, No. 3, 1994, pp. 53-70.
"Performance Metrics: Key to Success in Global
Supply Chain Management," Proceedings: 2002 the IMDA 11th Annual World
Business Congress,
“The Economic Effects of an ERP system Implementation
for a Utility Corporation” Proceedings: 2002 the IMDA 11th Annual World
Business Congress,
“Development of New Products
and Determination of Their Target Cost” Proceedings: 2002 American
Accounting Association Annual Midwest Regional Meeting, in Milwaukee, WI
April 11-13, 2002. Co-authored with Jeff
Vorst and Janet Greenlee
“How to Reduce the Coat of
Quality in a Manufacturing Environment to Stay Competitive” Proceedings: 2002 American
Accounting Association Annual Southeast Regional Meeting, in Covington, KY
April 11-13, 2002. Co-authored with Jeannette Maier-Lytle and Michael J.
Reeves.
"Enterprise Resource
Planning (ERP) System Implementation: Promise and Problems” Proceedings: 2002 American
Accounting Association Annual Southeast Regional Meeting, in Covington, KY
April 11-13, 2002. Co-authored with Dana R. Willet.
“Streamlining Supply Chain
Management with E-Business” Proceedings: 2002
(38th) MBAA Annual Meeting,
"Implementing
Activity-Based Costing (ABC) to Measure Commercial Loan
Profitability" Proceedings: 2001 (32nd) Annual Meeting of
Decision Sciences Institute,
"An Analysis of Cost
of Quality in Manufacturing Environment: A Case Study" Proceedings: 2001 (32nd) Annual Meeting of
Decision Sciences Institute,
"Wellness Programs
Could Be the Remedy for Reducing
Healthcare Cost" Proceedings:
2001 RHFM 7th Annual
International Symposium and Workshop 2001,
"Improving
the Standard Cost System in the Manufacturing Environment: A Case
Study" Proceedings: 2001 (32st)
Annual Meeting of Decision Sciences Institute,
"Implementing
Activity-Based Costing System to Research and Development Area: A Case
Study." Proceedings: 2000 (31st)
Annual Meeting of Decision Sciences Institute,
"How
to Decrease the Cost of Quality Using Self-Managed Teams: A Case
Study." Proceedings: 2000 (31st)
Annual Meeting of Decision Sciences Institute, Orlando, FL, November 18-21,
2000. Co-authored with Daniel Wade and Kelly
Mitchell.
"How
to Implement Activity-Based Costing in a Manufacturing Environment." Proceedings: 2000 (31st) Annual Meeting of
Decision Sciences Institute,
"The
Role of 'Cost of Quality' in Driving and Monitoring the Efficacy of ISO 9000
Certification: A Case Study." Proceedings:
2000 (31st) Annual Meeting of Decision Sciences Institute, Orlando, FL,
November 18-21, 2000. Co-authored with
Brian McGuire and Rex M. Burdette.
"An
Analysis of the Financial Efficacy of Psychological Services in a Health Care
Setting" Proceedings: The RHFM 6th
Annual International Symposium and Workshop 2000,
"'Fee for Service' vs. 'Managed Care' Cost
Systems: Impact on the Patient and the Primary Care Physician." Proceedings: 2000 American Accounting
Association Annual Midwest Regional Meeting, Indianapolis, IN, April 13-15,
2000. Co-authored with Deborah Fleck and
Brian McGuire.
"Implementing a Decision Support System in a
Healthcare Environment." Proceedings: 1999 Annual Meeting of the
Decision Sciences Institute,
"Improving the Accuracy of Product Costing by
Implementing Activity-Based Management in a Manufacturing Environment: A Case
Study." Proceedings:
1999 Annual Meeting of the Decision Sciences Institute,
"How to Cut Costs in Health Care and Remain
Competitive." Proceedings:
1999 Annual Meeting of the Decision Sciences Institute, New Orleans, LA, November 20-23, 1999.
Co-authored with Jeanette Maier-Lytle and Timothy Putnam.
"Decreasing Health Care Costs by Implementing
Employer Health Programs." Proceedings: 1998 Annual Meeting of the
Decision Sciences Institute,
"Re-engineering in the Manufacturing Environment:
Reacting to a Changing Marketplace."
Proceedings: 1998 Annual
Meeting of the Decision Sciences Institute,
"Cost Containment in the Medical
Field." Proceedings: 1998 Annual Meeting of the Decision Sciences Institute, Las Vegas, NV, November 21-24, 1998.
Co-authored with Brian L. McGuire and Michael S. Klueh.
"An Empirical Examination of Activity-Based
Costing Implementation: A Survey Study."
Proceedings: 1998
International Academy of Business Disciplines Meeting,
San Francisco, CA, April 2-4, 1998. Co-authored with Marwan Wafa and Brian L.
McGuire.
"Implementing Activity-Based Costing in the
Medical Field." Proceedings: American Accounting Association
"Implementing Vendor-Managed Inventory Control
Systems in the Metals Distribution Industry." Proceedings: 1998
"Controlling Healthcare Costs by Reengineering a
Hospital's Outpatient Services Area."
Proceedings: 1997 Annual
Meeting of the Decision Sciences Institute, San Diego, CA.
Co-authored with Brian L. McGuire.
(Abstract only in Proceedings)
"Improving the Accuracy of Product Costing by
Implementing Activity-Based Management in a Manufacturing
Environment." Proceedings: 1997 Annual Meeting of the
Decision Sciences Institute,
"Determining the Cost of Quality in the Poultry
Industry." Proceedings: 1997 Annual Meeting of the
Decision Sciences Institute,
"Implementing Activity-Based Management to
Streamline Cost in a Manufacturing Environment." Proceedings:
1997 Annual Meeting of the Decision Sciences Institute,
"Implementing Activity-Based Costing in the
Banking Industry." Proceedings: 1997
"Activity-Based Management in the Service
Environment: A Case Study in the Financial Services Area." Proceedings: 1997 Midwest Regional Meeting
of Decision Sciences Institute,
Indianapolis, IN. Co-authored with Brian
L. McGuire and Leonard G. Wagers.
"Utilizing Activity-Based Costing to Identify
Cost Drivers in a Manufacturing Environment." Proceedings: 1996 Annual Meeting of Decision Sciences Institute, November 23-26, 1996, Orlando,
FL. Co-authored with Brian McGuire and
John W. Dague.
"Activity-Based Costing Implementation: A Case
Study." Proceedings: 1996 Annual Meeting of Decision Sciences Institute, November 23-26, 1996, Orlando,
FL. Co-authored with Marwan Wafa.
"Manufacturing
Competitiveness through Productivity Gains: An Application." Proceedings: International Management
Development Association Conference, Istanbul, Turkey, July 13-16,
1995. Co-authored with William Sievern.
"Improving Product Cost Accuracy with Activity-Based
Product Costing System in Manufacturing: A Case Analysis." Proceedings: MBAA 1995 Conference.
Chicago, IL. March 29-31, 1995.
Co-authored with Marwan Wafa.
Other Publications
Under Review
"Cost
Savings Derived by Implementing Vendor-Managed Inventory Control Systems in the
Metal Industry" with Brian McGuire and Stanley Barron. Revised and resubmitted to Production and Inventory Management Journal.
"An Analysis of the Financial Efficacy of
Psychological Services In a Health Care Environment" with Elizabeth Kalb
and Brian McGuire. Revised and
resubmitted to Journal of Health Topics.
In Progress
"New
Product Development and the Determination of Product Costs (Target Costing) of
These New Products"
"Job
Satisfaction and Productivity"
"Temporary
Labor Force and Productivity"
"Utilizing
Activity-Based Costing to Manage the Maintenance Function in a Industrial
Company"
"Implementing
Activity-Based Costing at Health Care Production Facility"
"Implementation of
Re-engineering to Eliminate Barriers to Effectiveness in an Operational
Healthcare Environment"
GRANTS AND AWARDS
University of Southern Indiana
School of Business 2001 Faculty Award for Excellence in Research
National City Bank 1998
Distinguished Professor Award
University of Southern
Indiana School of Business 1991 Faculty Award for Excellence in Research
University of Southern Indiana 1989 Student-Faculty Research Grant (with Cynthia B. Greeson) to study the Implementation of Activity-Based Costing Systems by U.S. Companies
University of Southern
Indiana 1990 Faculty Research Grant (with David Austill) to study Business Law
Education in the
AAA
Midwest Steering Committee Member
International
Society of Research in Healthcare Financial Management Executive Committee
Member
•
Member, Board of Editors (1993-Present)
•
Member, Board of Editors (1999-Present)
SERVICE
American Accounting
Association
• Reviewed papers, chaired
sessions for national and regional meetings (1987-present)
• International Accounting
Teaching Resources Committee Chair (1998-Present)
• International Education
Task Force (1998-2000)
• Midwest Meeting
International Section Coordinator, Oak Brook, Illinois (1996 - 1997)
• Annual International
Meeting Program Committee member (1995 - 1996)
• International Section
Educational Resources Committee Member (1993-1994)
• Annual Meeting
International Section Program Committee member (1992-1993)
• International Section
Committee member (1986‑1987)
Institute of Management
Accountants
• Invited speaker,
Evansville Chapter luncheon meeting (1996), on "The CPA Exam and the 150
Hours
Requirement in Indiana"
Decision Sciences Institute
• Reviewed papers, chaired
sessions for national and regional meetings (1987-present)
National Association of
Accountants
• Wabash Valley Chapter
Board of Directors (1985‑1987)
• Evansville Chapter Board
of Directors (May 1988‑present)
• Management Accounting
Coordinator (1983-present)
Indiana CPA Society
• Southern Indiana Chapter
Education Committee (1990-1991)
• University
- Faculty Senate (1989-1991; 1997-Present; Vice Chair 1998-1999)
- Faculty Senate (Alternate) (1991-1993)
- Hearing Committee, Chair (1990-1992)
- Personnel Committee (1997-Present)
•
- Graduate Committee (2000-Present)
- Accounting Club ‑ Faculty Advisor
(1988‑1990)
- Advising Task Force (1998-Present)
- Personnel Committee (1997-2000)
- Executive Education Task Force, Chair
(1989-1990)
- Computer Resources Committee (1988-1991)
- Transition Task Force (1988-1989)
- Building Committee (1988-1989)
- Research Advisory Committee (1989-1991)
OTHER
ACTIVITIES
• Arbitrator for Better
Business Bureau Evansville Indiana (1990-Present)
• Consultant and expert
witness to area small businesses (1990)
• Consultant to Alpek Ltd. and
Santem Ltd. International Companies (1989-Present)
PROFESSIONAL AFFILIATIONS
• American Accounting
Association
• Institute of Management
Accountants
• Decision Sciences
Institute
• International Society for
Research in Healthcare Financial Management
• Southeast Decision
Sciences Institute
• Alpha Kappa Psi Business
Fraternity
• Beta Gamma Sigma
CIVIC AFFILIATIONS
• Rotary International
(1987-Present)
- Evansville Representative on the District Foundation Scholarship Committee (1995-Present)
- Education Committee--Ambassador Program
Co-Chair (1992-1993)
- Ambassador to Daniel Wertz Elementary
School (1992-1994)
- Ambassador to Thompkins Middle School
(1994-Present)
- Foundation Scholarship Committee Member
(1989-Present)
- Environmental Committee (1990-Present)
• AFS
International/Intercultural Programs
- Treasurer for the Greater Evansville
Chapter (1989-Present)
TEACHING EVALUATIONS
I have consistently scored
around 4.00 with a maximum of 5 points possible on course evaluations (5‑point
Likert scale was used). Full evaluations
are available below.
..Evaluation for ACCT 202 (2003) (Acrobat Reader required to
read this file)
..Evaluation for ACCT 202
(2000)
(Acrobat Reader required to read this file)
..Evaluation for ACCT 601 (Acrobat reader required to
read this file)
REFERENCES
Available upon request.