Ernest A. Capozzoli, CPA, Phd

Bio Ernest A. Capozzoli Associate Professor Accounting and Information Systems Kennesaw State University Academic PhD in Management Information Systems with a Minor in Accounting from the University of Mississippi MBA BSc Accounting Professional Certification Certified Public Accountant (Texas- inactive) Professional Memberships American Institute of Certified Public Accountants Georgia Society of CPA's and North Atlanta Chapter American Accounting Association XBRL US – Communications Steering Committee member XBRL International – academic track chair Montreal conference October 24-28, 2010 Professional/Academic Service Board Member of Society of Business Industry and Economics Former Board Member and Web Master for Atlantic Marketing Former Board Member and Web Master for the Federation of Business Disciplines Former Board Member and Web Master for Association of Collegiate Marketing Educators Faculty Advisor to Beta Gamma Sigma honor society Former Faculty Advisor to Delta Sigma Pi business fraternity Reviewer for the following academic journals: Current Issues in Auditing Journal of Business Industry and Economics Journal of Executive Education Management Information Systems Quarterly (inactive) Troy Business and Economic Review Work Experience Consulting I have provided consulting services to the Financial Accounting Foundation (FAF), XBRL US and the Securities and Exchange Commission (SEC). The SEC contracted with FAF and XBRL US to develop the current XBRL US-GAAP taxonomy. The US-GAAP taxonomy impacts over 10,000 companies filing reports with the SEC. The taxonomy was designed and built from a blend of accounting knowledge, specific subject knowledge about financial reporting for various industries and XBRL. XBRL is the eXtensible Business Reporting Language and is an emerging standard for financial reporting in the US as well as internationally. I contributed to the US GAAP taxonomy as a subject matter expert for the oil and gas industry and developed the taxonomy elements associated with disclosures required by the SEC and Financial Accounting Standards Board (FASB). Currently the SEC has mandated the use of the US-GAAP taxonomy for fillings that began on 15 June 2009 and will be phased in completely by 2011. Corporate I have over twenty-five years of corporate experience in all facets of accounting, business strategy and information systems development. Additionally, significant international experience as a corporate manager and academic. I have worked for Olin Corporation, Kaiser Corporation and Saudi Aramco (formerly the Arabian American Oil Company). Working for Saudi Aramco required my living in Saudi Arabia from 1980 to 1997, where I retired as a Manager. I held various jobs while in Arabia such as: 1. Being a Manager for the sales and distribution team involved in a $500 million systems development effort. This effort configured SAP, a client server based enterprise resource planning system, to handle approximately $225 billion in hydrocarbon product sales. 2. Preparing budgets for the Refining and Distribution business line that were in excess of $1.6 billion, which covered a nation-wide operation 3. Preparing five-year strategic business plans along with multibillion dollar capital plans 4. Being project manager for a transportation management system. While working for Olin Corporation I held positions as regional accounting manager, accounts payable supervisor and general accounting supervisor. I was a cost accountant for Kaiser Aluminum and Chemical. Academics I have over 12 tears of academic teaching experience. I have taught accounting information systems, financial accounting, managerial accounting, business planning and strategy, management information systems and database management. I have over 25 published journal articles and presented over forty papers at academic conferences. During the 2009/2010 and 2005/2006 year I was selected as graduate researcher of the year for the accounting department. My international teaching experience includes: Bucharest, Romania; Taipei, Taiwan; Japan (Okinawa, Tokyo, and Misawa) and Saudi Arabia. Military My military experience spans six years of active duty and four years in the reserves. I was commissioned as an Infantry officer, graduated from flight school and served over two years in Viet Nam where I had 800 hours flying combat missions. While in the Army I was awarded the Distinguished Flying Cross, two Purple Hearts, three Bronze Stars, twenty-three Air Medals, two Army Commendation Medals, Combat Infantryman's Badge and from the Vietnamese government the 'Vietnamese Cross of Gallantry with Silver Star." I was certified as an FAA flight instructor for helicopters, airplanes (single and multi-engine) and instruments and amassed approximately 3,000 hours as a pilot and flight instructor.