1

Peter C. Brewer, CPA

626 Honor Lane Oxford, Ohio 45056

(513) 529-6271 Academic Employment History

Miami University

Department of Accountancy Professor (promoted July 2006)

Miami University

Department of Accountancy Associate Professor (tenured and promoted July 2000) Miami University

Department of Accountancy Assistant Professor (August 1994 – June 2000)

Educational Background

Ph.D. in Business Administration University of Tennessee December 1994

Master of Accountancy University of Virginia (McIntire School) May 1991

Bachelor of Science in Accounting Penn State University

May 1986 Journal Articles

Brewer, P., M. Garamoni, and J. Haddad, “University Tees: Introducing Fundamentals of Management Accounting in a Small Business,” Journal of Accounting Education, forthcoming. Brewer, P., “Redefining Management Accounting: Promoting the Four Pillars of Our Profession,” Strategic Finance, March 2008. Brewer, P., and F. Kennedy, “Motivating Lean Behavior: The Role of Accounting,” Cost

Management, November/December 2006. Kennedy, F., and P. Brewer, “The Lean Enterprise and Traditional Accounting: Is the Honeymoon Over?” Journal of Corporate Accounting and Finance, September/October 2006. Ballou, B., P. Brewer, and D. Heitger, “Integrating the Balanced Scorecard and Enterprise Risk Management,” Internal Auditing, May/June 2006.

2

Kennedy, F., and P. Brewer, “Lean Accounting: What’s It All About?” Strategic Finance, November 2005. Brewer, P., and F. Kennedy, “Creating a Lean Enterprise: The Case of the Lebanon Gasket Company,” Strategic Finance, September 2005. Brewer, P., and J. Eighme, “Using Six Sigma to Improve the Finance Function,” Strategic

Finance, May 2005. Brewer, P., S. Davis, and T. Albright, “Building a Successful Balanced Scorecard Program,” Cost

Management, January/February 2005. Brewer, P., T. Albright, and S. Davis, “Security Regional Bank: Implementing a Balanced Scorecard Using the Business Modeling Approach,” Journal of Corporate Accounting and

Finance, July/August 2004. Brewer, P., “Six Sigma Helps a Company Create a Culture of Accountability,” Journal of

Organizational Excellence, Summer 2004. Brewer, P., and L. Levine, “The Business Modeling Approach to Creating a Balanced Scorecard,” Controlling: Technologies of Management, Published by the Association of Controllers in Russia, April 2004. Brewer, P., and N. Bagranoff, “Near Zero Defect Accounting with Six Sigma,” Journal of

Corporate Accounting and Finance, January/February 2004. Brewer, P., P. Juras, and E. R. Brownlee II, “Global Electronics, Inc.: ABC Implementation and the Change Management Process,” Issues in Accounting Education, February 2003. Bagranoff, N., and P. Brewer, “PMB Investments: An Enterprise System Implementation,” Journal of Information Systems, Spring 2003. Brewer, P., “Aligning Supply Chain Incentives Using the Balanced Scorecard, Supply Chain

Forum: An International Journal, June 2002. Brewer, P., R. Campbell, and R. McClure, “Supercharging Your ABC: Use Revenue Data!,” Journal of Corporate Accounting and Finance, March-April 2002. Brewer, P., “Putting Strategy into the Balanced Scorecard,” Strategic Finance, January 2002. Brewer, P., and T. Speh, “Adapting the Balanced Scorecard to Supply Chain Management,” Supply Chain Management Review, March/April 2001. Brewer, P., R. Campbell and R. McClure, “Wilson Electronics (A) and (B): An ABC Capstone Experience,” Issues in Accounting Education, August 2000. Brewer, P., “An Approach to Organizing a Management Accounting Curriculum,” Issues in

Accounting Education, May 2000.

3

Brewer, P., and T. Speh, “Using the Balanced Scorecard to Measure Supply Chain Performance,” Journal of Business Logistics, Spring 2000.

Brewer, P., Chandra, G., and C. Hock, “Economic Value Added (EVA): Its Uses and Limitations,” SAM Advanced Management Journal, Spring 1999

Brewer, P., and P. Wisner, “From Cost Accounting to Cost Management,” Journal of

Engineering Valuation and Cost Analysis, July 1998.

Brewer, P., “National Culture and Activity-Based Costing Systems: A Note,” Management

Accounting Research, June 1998.

Brewer, P., “Developing a Data Center Chargeback System Using ABC,” Journal of Cost

Management, May/June 1998.

Brewer, P., "Managing Transnational Cost Management Systems," Journal of Cost Management, November/December 1997.

Brewer, P., and L. Vulinec, "Harris Corporation’s Experiences with using Activity-Based Costing,” Information Strategy: The Executive's Journal, Winter 1997.Bre

Brewer, P., "International Cultural Diversity and the Design of Management Accounting Systems," Mid-American Journal of Business, Spring 1997.

Campbell, R., P. Brewer, and T. Mills, "Designing an Information System Using Activity-Based Costing and the Theory of Constraints," Journal of Cost Management, January/February 1997.

Brewer, P., and T. Mills, "ISO 9000 Standards: An Emerging CPA Service Area," Journal of

Accountancy, February 1994

Brewer, P., A. Gatian, and J. Reeve, "Managing Uncertainty," Management Accounting, October, 1993

Reprints/Translations/Adaptations

Brewer, P., “Putting Strategy into the Balanced Scorecard,” Chartered Accountants Journal (New Zealand), April 2004. Murby, L., “Can business modeling help the balanced scorecard work?” Insight: The newsletter

of professional accountants in business, Chartered Institute of Management Accountants (United Kingdom), February 2004. Adapted from Brewer, P., T. Albright, and S. Davis, “Security Regional Bank: Implementing a Balanced Scorecard Using the Business Modeling Approach,” Journal of Corporate Accounting and Finance, July/August 2004. Brewer, P., “Putting Strategy into the Balanced Scorecard,” Insight: The newsletter of

professional accountants in business, Chartered Institute of Management Accountants (United Kingdom), February 2004. Brewer, P., “Putting Strategy into the Balanced Scorecard,” Finance and Management (U.K.), March 2004.

4

Brewer, P., P. Juras, and E. R. Brownlee II, “Global Electronics, Inc.: ABC Implementation and the Change Management Process,” Emerging Practices in Cost Management, J. Edwards (ed.), Warren, Gorham & Lamont, 2004. Brewer, P., “Putting Strategy into the Balanced Scorecard,” Emerging Practices in Cost

Management, J. Edwards (ed.), Warren, Gorham & Lamont, 2002. Brewer, P., and T. Speh, “Using the Balanced Scorecard to Measure Supply Chain Performance,” Vision: Genco Distribution News, circulated to 6,500 employees in the world-wide distribution industry, Volume 3, 2001. Brewer, P., “Le tableau de bord prospectif, outil d'alignement des mesures de performance de la chaîne logistique : l'exemple de Dell," Logistique et Management (Bordeaux, France), vol. 9 no.2 2001. This article is a French translation of Brewer, P., “Aligning Supply Chain Incentives Using the Balanced Scorecard,” Supply Chain Forum: An International Journal, June 2002. Speh, T., and P. Brewer, “Measuring Supply Chain Performance with the Balanced Scorecard Approach,” Distribution Business Management Journal, Summer 2001. Campbell, R., P. Brewer, and T. Mills, "Designing an Information System Using Activity-Based Costing and the Theory of Constraints," Readings in Management Accounting, S.M. Young (ed.), Prentice Hall, 2001. Campbell, R., P. Brewer, and T. Mills, "Designing an Information System Using Activity-Based Costing and the Theory of Constraints," Readings and Issues in Cost Management, J. Reeve (ed.), Warren, Gorham and Lamont, 2000. Brewer, P., “Developing a Data Center Chargeback System Using ABC,” Readings and Issues in

Cost Management, J. Reeve (ed.), Warren, Gorham and Lamont, 2000. Brewer, P., "Managing Transnational Cost Management Systems," Emerging Practices in Cost

Management, J. Edwards (ed.), Warren, Gorham & Lamont, 1999. Brewer, P., “Developing a Data Center Chargeback System Using ABC,” Emerging Practices in

Cost Management, J. Edwards (ed.), Warren, Gorham and Lamont, 1999.

Proceedings

Brewer, P., “Wilson Electronics: A Teaching Case,” Proceedings of the Decision Sciences

Institute Annual Conference, November 1998, Las Vegas, Nevada.

Brewer, P., “Implementing an Activity-Based Cost Management System: A Cross-Cultural Field Study,” Proceedings of the 3rd International Management Control Systems Symposium, July 1995, Imperial College, London.

Textbooks/Book Chapters

5

Noreen, E, P. Brewer, and R. Garrison, Managerial Accounting for Managers, 1st edition, ©2009, McGraw-Hill/Irwin Textbook Publishing, Burr Ridge, IL. Brewer, P., R. Garrison, and E. Noreen, Introduction to Managerial Accounting, 4th edition, ©2009, McGraw-Hill/Irwin Textbook Publishing, Burr Ridge, IL. Kennedy, F. and P. Brewer, “Motivating Employee Performance in Lean Environments: Respect, Empower and Support,” in Lean Accounting: Best Practices for Sustainable Integration (ed.) Joe Stenzel, John Wiley & Sons, New York, NY, April 2007. Garrison, R., E. Noreen, and P. Brewer, Managerial Accounting, 12th edition, ©2008, McGraw-Hill/Irwin Textbook Publishing, Burr Ridge, IL. Brewer, P., R. Garrison, and E. Noreen, Introduction to Managerial Accounting, 3rd edition ©2007, McGraw-Hill/Irwin Textbook Publishing, Burr Ridge, IL. Garrison, R., E. Noreen, and P. Brewer, Managerial Accounting, 11th edition, ©2006, McGraw-Hill/Irwin Textbook Publishing, Burr Ridge, IL. Brewer, P., R. Garrison, and E. Noreen, Introduction to Managerial Accounting, 2nd edition ©2005, McGraw-Hill/Irwin Textbook Publishing, Burr Ridge, IL.

Paper Presentations

Brewer, P., “Motivating Lean Behavior: The Role of Accounting,” Lean Accounting Summit, Dearborn, MI, September 2005. Brewer, P., and T. Speh, “Adapting the Balanced Scorecard to Stimulate Collaborative Supply Chain Behavior,” Council of Logistics Management, Cincinnati Chapter Monthly Meeting, Cincinnati, OH, November 2000. Brewer, P., “Management Accounting Change Initiatives: A Cross-Disciplinary Learning Experience,” Academy of Business Education Annual Meeting, Bermuda, September 2000.

Brewer, P., and T. Speh, “Using the Balanced Scorecard to Measure Supply Chain Performance,” APICS (Akron Chapter) Monthly Meeting, Akron, OH, April 2000.

Brewer, P., “An Approach to Organizing a Management Accounting Curriculum,” American Accounting Association Midwest Meeting, Minneapolis, MN, April 1999.

Brewer, P., and T. Speh, “An Approach for Measuring Supply Chain Performance,” Council of Logistics Management Annual Conference, Toronto, Canada, October 1999.

Brewer, P, “Wilson Electronics: A Teaching Case,” American Accounting Association Management Accounting Research Conference, Orlando, Florida, January 1999.

Brewer, P., "A Case Study of an Activity-Based Cost Management System at Harris Semiconductor," American Accounting Association Management Accounting Research Conference, San Antonio, Texas, November 1996.

6

Brewer, P., "Implementing an Activity-Based Cost Management System: A Cross-Cultural Field Study," American Accounting Association Management Accounting Research Conference, Vancouver, Canada, November 1995.

Brewer, P., "Implementing an Activity-Based Cost Management System: A Cross-Cultural Field Study," 3rd Management Control Systems Symposium, London, UK, July 1995.

Brewer, P., "From Cost Accounting to Cost Management," Industrial Engineering Research Conference National Meeting, Nashville, TN, May 1995.

Other Professional Presentations

Brewer, P., “Teaching Accounting as a Leadership-Oriented Career Path,” The Colloquium on Change in Accounting Education, Scottsdale, AZ, October 2007. Brewer, P., “Lean Accounting and Lean Manufacturing,” Missouri State University/ Heartland Association 7th Annual IMA Conference, Springfield MO, September 2007. Brewer, P., “Using 10-K Reports in Introductory Management Accounting,” one of four presenters to participate in a panel discussion sponsored by the Two-Year College section of the AAA at the AAA National Meeting, Washington D.C., August 2006. Brewer, P., “The Accountability Cycle: A Framework for Curriculum Innovation,” Institute of Management Accountants National Meeting, Las Vegas, NV, June 2006. Brewer, P., “Teaching Large Classes in a Manner That Engages Students,” The Colloquium on Change in Accounting Education, Long Beach, CA, October 2005. Brewer, P., and T. Speh, “The Balanced Scorecard and the Warehousing Function,” UTi Worldwide, Columbia, SC, April 2005. Brewer, P., “Teaching Large Sections of Introductory Accounting in a Manner That Engages Students,” Accounting Teaching Workshop: Best Practices for Accounting Education (sponsored by McGraw-Hill/Irwin), Pace University, March 2005. Brewer, P., “Teaching Large Sections of Introductory Accounting in a Manner That Engages Students,” Accounting Teaching Workshop: Best Practices for Accounting Education (sponsored by McGraw-Hill/Irwin), Bryant University, February 2005. Brewer, P., “Teaching Large Classes in a Manner that Engages Students,” 24th Annual Lilly Conference on College Teaching, Miami University, November 2004. Brewer, P., “Teaching Case-Driven Undergraduate Management Accounting Courses,” The Colloquium on Change in Accounting Education, Sedona, AZ, October 2004. Brewer, P., “The Business Modeling Approach to Creating a Balanced Scorecard,” Cincinnati-North chapter of the Institute of Management Accountants, Oxford, OH, April 2004.

7

Brewer, P., “The Business Modeling Approach to Creating a Balanced Scorecard,” Akron-Canton chapters of the Institute of Management Accountants annual joint meeting, Akron, OH, December 2003. Brewer, P., “The Business Modeling Approach to Creating a Balanced Scorecard,” guest video lecture for Regis University’s on-line MBA course, Denver, CO, March 2003. Brewer, P., “The Balanced Scorecard: Strategy and Supply Chain Perspectives,” Institute of Management Accountants National Meeting, Nashville, TN, June 2003. Brewer, P., “Using the Value Dynamics Framework to Enhance the Balanced Scorecard Performance Measurement Framework: A Class Project,” Institute of Management Accountants National Meeting, New Orleans, LA, June 2001. Brewer, P., “Implementing the Balanced Scorecard,” Lenscrafters, Inc., Cincinnati, OH, February 2001.

Brewer, P., “Activity-Based Costing for Manufacturing,” Sperry Rubber and Plastics Company, Inc., Brookville, IN, November 2000. Brewer, P., “Careers in Accounting Academia,” University of Kentucky Accounting Club Meeting, Lexington, KY, February 2000.

Brewer, P., “An Approach to Measuring Supply Chain Performance,” Institute of Management Accountants, Cincinnati Chapter Monthly Meeting, February 2000. Brewer, P., and V. Fleming, “Using Cooperative Learning with Students Formed from Very Different Disciplines,” Midwest Association of Teachers of Educational Psychology annual meeting, Oxford, OH, May 1999. Brewer, P., “Using Cooperative Learning with Students Formed from Very Different Disciplines,” Lilly Conference on College Teaching ! West, Lake Arrowhead, California,

March 1999. Brewer, P., and V. Fleming, “Using Cooperative Learning with Students Formed from Very Different Disciplines,” Miami University President’s Day Teaching Effectiveness Retreat, Oxford, OH, February 1999. Brewer, P., “Implementing Balanced Scorecard Performance Measurement Systems,” Square D Company, Oxford, OH, October 1998.

Brewer, P., Campbell, R., "ABC and TOC: Friends or Foes?" Proctor & Gamble Executive Education Seminar, Oxford, OH, May 1996.

Brewer, P., and R. Campbell, “ABC and TOC Applications for Manufacturing,” Hamilton Casters, Inc., Hamilton, OH, May 1996. Brewer, P., Campbell, R. and T. Mills, "ABC and TOC: Friends or Foes?" Proctor & Gamble Executive Education Seminar, Cincinnati, OH, April 1996.

8

Brewer, P., "Contemporary Topics in Management Accounting," Institute of Management Accountants, Miami Valley Chapter, Oxford, OH, February 1996. Brewer, P., "Process Cost Management," Operations Research Society of America/The Institute of Management Science (ORSA/TIMS) Joint National Meeting, Detroit, MI, October 1994.

Web-Based Seminars (Webinars)

Brewer, P., “Teaching Strategies for Managerial Accounting,” McGraw-Hill/Irwin, Burr Ridge IL, March 2008. Brewer, P., P. Riemer, and P. Stroh, “Financial Leadership: Sounds Good, But Where Is the Beef? Institute of Management Accountants, Montvale, NJ, February 2008. Brewer, P., “10-K Reports: A Valuable Teaching Resource,” McGraw-Hill/Irwin, Burr Ridge IL, October 2006.

Research Awards

Awarded a Certificate of Merit by the Institute of Management Accountants for article titled “Redefining Management Accounting: Promoting the Four Pillars of Our Profession” published in Strategic Finance in March 2008. Article titled “Lean Accounting: What’s It All About?” (Published in the Institute of Management Accountants’ Strategic Finance) was chosen as one of ten “articles of merit” for 2006 by the International Federation of Accountants (IFAC). Awarded the 2006 Lybrand Silver Medal by the Institute of Management Accountants for my co-authored article appearing in Strategic Finance titled “Lean Accounting: What’s It All About?” Awarded the 2005 Lybrand Gold Medal for the “article of the year” by the Institute of Management Accountants for my co-authored article appearing in Strategic Finance titled “Using Six Sigma to Improve the Finance Function.” Article titled “Putting Strategy into the Balanced Scorecard” (Published in the Institute of Management Accountants’ Strategic Finance) was chosen as the winning article in an international collection of articles published by the International Federation of Accountants (IFAC). Each year IFAC reviews up to three article submissions from each of its 155 member accountancy bodies and chooses ten for inclusion in a bound volume of noteworthy articles titled Articles of Merit. Of the ten articles included in the Articles of Merit: 2003, my article was selected as the “winning article.” Awarded a Certificate of Merit by the Institute of Management Accountants for article titled “Putting Strategy into the Balanced Scorecard” published in Strategic Finance in January 2002.

Teaching Awards

9

One of three recipients of the 2004 Teaching Excellence Award from the Richard T. Farmer School of Business, Miami University Awarded a 2004 Certificate of Excellence by Beta Theta Pi and Gamma Phi Beta for “outstanding educational performance and commitment to the students of Miami University” Received a 2001 Institute of Management Accountants Faculty Enhancement Program $5,000 grant in support of teaching innovation. I was one of three professors among 89 applicants to receive a grant, and to be invited to present the results of my work at the IMA National Meeting. Recognized in 1996 and 2001 as an “Honored Professor” by Miami University’s Associated Student Government

Professional Workshops

“Fundamentals of Lean Accounting,” a 3-hour workshop taught to the accounting staff and operations managers of Ghent Manufacturing in Lebanon, OH, August 2006 “Ethical Decision-Making,” a 90-minute workshop taught to the 50 members of the Finance Department of Ethicon Endo-Surgery, Inc. in Loveland, OH, August 2002. “Teaching Case-Driven Undergraduate Management Accounting Courses,” a three-hour continuing professional education (CPE) workshop taught at the 2002 American Accounting Association National Meeting in San Antonio, TX. The workshop was attended by 24 professors.

Editorial Board Experience

IMA Educational Case Journal, editorial board service since 2007 Issues in Accounting Education, editorial board service since 2000 Journal of Accounting Education, editorial board service since 2006 Journal of the Academy of Business Education, editorial board service from 2000-2002 Journal of Engineering Valuation and Cost Analysis, Associate Editor from 1998-2001

External Service

Served as Chair of the Program Committee for the 2006 Institute of Management Accountants National Student Leadership Conference in Cleveland, Ohio. Served as co-director of the Teaching/Case portion of the AAA Management Accounting section mid-year meeting from 2005-2007 Served on the Federation of Schools of Accountancy 2003 National Meeting organizing committee Served on the 2003 and 2004 AAA Management Accounting section Teaching Awards Committee

Ad Hoc Manuscript Reviews/Discussant activities

10

Ad Hoc Reviewer, Institute of Management Accountants’ Statements on Management Accounting (SMA) submissions “Lean Enterprise Fundamentals” and “Accounting for the Lean Enterprise: Major changes to the Accounting Paradigm” Case study discussant, 2004 AAA Management Accounting section mid-year meeting Ad Hoc Reviewer, 2004 AAA Management Accounting section mid-year meeting Ad Hoc Reviewer, 2002 AAA Southeast Regional Meeting Ad Hoc Reviewer, 2000 AAA Ohio Regional Meeting Ad Hoc Reviewer, 1997, Design and Automation Journal Ad Hoc Reviewer, 1996 AAA Management Accounting section mid-year meeting

Professional Work Experience

Activity-Based Cost Management Consultant (January 1994 - July 1994) Designed and implemented an Activity-Based Cost Management System Harris Corporation, Melbourne, FL Internal Audit Manager (June 1989 - May 1990) The Board of Pensions of the Presbyterian Church (U.S.A.), Philadelphia, PA Auditor (August 1986 - August 1988) Touche Ross, Philadelphia, PA

Consulting/Field-Based Research Affiliations

Ethicon Endo-Surgery, Cintas, Fidelity Investments, Schneider Electric, Lenscrafters, Procter & Gamble, Sperry Rubber and Plastics Company, Hamilton Casters, and Ghent Manufacturing