Governmental and Nonprofit Accounting, 11th Edition Robert J. Freeman

Handbook on Public and Charitable Sector Accounting, 11th Edition by Robert J. Freeman

• ISBN-10 ‏ : ‎ 0133799565
• ISBN-13 ‏ : ‎ 978-0133799569

With regards to the Author
Robert J. Freeman, PhD, Certified Public Accountant, holds the position of Distinguished Professor of Accounting Emeritus at Texas Tech University. He was a member of the Governmental Accounting Standards Board from 1990 to 2000 and previously served on the National Council on Governmental Accounting from 1974 to 1980. Dr. Freeman has been honored with awards such as the Enduring Lifetime Contributions Award from the American Accounting Association Government and Nonprofit Section, the Tower Medallion Award from Louisiana Tech University, and the AICPA Elijah Watt Sells Silver Medal Award.

Before joining the faculty at Texas Tech, Dr. Freeman taught at the University of Alabama and Louisiana Tech University, and was the national director of State and Local Government Activities at Arthur Young & Company. Over the past 35 years, he has conducted extensive seminars on governmental accounting, financial reporting, and auditing, which have been attended by over 20,000 participants, including many current leaders whose initial exposure to governmental accounting and financial reporting was through his 3-day Governmental Accounting and Financial Reporting seminar.

Dr. Freeman has contributed numerous articles to professional journals such as The Journal of Accountancy, Accounting Horizons, The Government Accountants Journal, Government Finance Review, The International Journal of Governmental Auditing, and The Journal of Public Budgeting, Accounting & Financial Management. He has served on the editorial boards of The Journal of Accountancy, Research in Governmental Accounting, The Journal of Accounting and Public Policy, and The Journal of Public Budgeting, Accounting & Financial Management. Additionally, Dr. Freeman and Dr. Shoulders collaborated on several editions of Practitioners Publishing Company’s three-volume guide, Preparing Governmental Financial Statements.

Craig D. Shoulders, PhD, is a professor of accounting at the University of North Carolina at Pembroke. He spent the first 22 years of his career on the accounting faculty at Virginia Tech and also taught at Western Carolina University for three years.

In addition to receiving the Cornelius E. Tierney/Ernst & Young Research Award from the Association of Government Accountants, Dr. Shoulders has been twice recognized as an Outstanding Discussion Leader by the AICPA. He develops and conducts continuing education courses and seminars on governmental accounting and auditing nationwide, and has served as the past president of the Roanoke Area Chapter of the Virginia Society of CPAs. Dr. Shoulders has conducted research for the GASB on financial reporting entities and has been part of GASB task forces on various projects.

Dr. Shoulders co-authors multiple continuing education courses and previously authored the government and not-for-profit sections of the ExamMatrix CPA Review for many years. His work has been published in journals like Issues in Accounting Education, The Journal of Accountancy, Government Finance Review, and The Journal of Government Financial Management. He holds a bachelor’s degree from Campbellsville University, a master’s degree from the University of Missouri-Columbia, and a PhD from Texas Tech University.

Dwayne N. McSwain, PhD, Certified Public Accountant, is an Associate Professor of accounting at Sam Houston State University. He has previously taught at Appalachian State University and Middle Tennessee State University.

Dr. McSwain’s research has appeared in publications such as Internal Auditing, Journal of Accounting Literature, Journal of Government Financial Management, and The CPA Journal, among others. He is an active member of the American Accounting Association, American Institute of CPAs, Association of Government Accountants, Government Finance Officers Association, and the Texas Society of CPAs. Dr. McSwain has been teaching governmental and nonprofit accounting since 1999 and has over 14 years of practical governmental accounting experience working in various roles in Texas school districts.

In addition to co-authoring numerous academic and practitioner articles on governmental and nonprofit accounting, Dr. McSwain collaborated on annual updates to Applying Government Accounting Principles for 8 years. He received his associate’s degree from Gaston College, his bachelor’s degree from the University of North Carolina at Charlotte, his master’s degree from Tarleton State University, and his PhD from the University of Texas at Arlington.

Robert B. Scott currently holds the position of chief financial officer/assistant city manager for the city of Carrollton, Texas. He holds a master’s degree in accounting and a bachelor of science degree in political science from Texas Tech University. His vast knowledge of governmental accounting is complemented by practical experience in the field.

Mr. Scott began his career in public accounting and has served as a Practice Fellow at the Governmental Accounting Standards Board (GASB) and as a consultant to the Governmental Accounting Standards Advisory Committee. He participates in the revision process of Governmental Accounting, Auditing, and Financial Reporting (the “Blue Book”), and has chaired GFOA’s Committee for Accounting, Auditing, and Financial Reporting (CAAFR). He also served on the GFOA’s Executive Board, and is a member of the AICPA State and Local Government Expert Panel. In 2008, the AICPA recognized him as the Outstanding CPA in Local Government.