Carl H. Lindner College of BusinessCarl H. Lindner College of BusinessUniversity of Cincinnati

Carl H. Lindner College of Business

J. Timothy Sale, PhD

Emeritus and Annual Adjunct
Professional Summary
J. Timothy Sale is Professor of Accounting and Information Systems and Norwood C. Geis Fellow and a Senior Fellow at Johannes Kepler University in Linz, Austria. He has previously served on the faculty of the Department of Accounting and Management Information Systems at The Ohio State University. Dr. Sale has authored or co-authored articles published in leading American and European accounting journals including The Accounting Review, Accounting and Business Research, Management Accounting, CA Magazine, Cost and Management, Journal of Accountancy, Journal of Accounting and Business Finance, and Artificial Intelligence in Accounting and Auditing. He also co-authored a monograph entitled Financial Control of Divisional Capital Investment published by The Institute of Cost and Management Accountants in England. He is also currently Editor of Advances in International Accounting.
Contact Information
E-mail:
Office:
310 Carl H. Lindner Hall
Phone:
513-556-7040
Fax:
513-556-6278
Teaching Interest
  • Information systems
  • Managerial accounting
  • Systems analysis and design
  • Software engineering
  • International accounting
  • Consolidated financial statements
History

Institution:
University of Cincinnati
Title:
SAP Fellow in Enterprise Systems


Institution:
University of Cincinnati
Title:
Professor of Accounting and Information Systems


Institution:
Johannes Kepler University, Linz, Austria
Title:
Senior Fellow
End Date:
2015-12-31


Institution:
University of Cincinnati
Title:
Program Director, Quarter Abroad in Austria Program
End Date:
2015-08-31


Institution:
Johannes Kepler University, Linz, Austria
Title:
Senior Fellow
End Date:
2014-12-31


Institution:
Johannes Kepler University, Linz, Austria
Title:
Senior Fellow
End Date:
2013-12-31


Institution:
University of Cincinnati
Title:
Aacdemic Director, Master of Science in Accounting Program
End Date:
2013-08-31


Institution:
Johannes Kepler University, Linz, Austria
Title:
Senior Fellow
End Date:
2012-12-31


Institution:
Johannes Kepler University, Linz, Austria
Title:
Senior Fellow
End Date:
2011-12-31


Institution:
University of Cincinnati
Title:
Interim Head, Department of Accounting
End Date:
2011-09-01


Institution:
Johannes Kepler University, Linz, Australia
Title:
Senior Fellow
End Date:
2010-12-31


Institution:
Johannes Kepler University, Linz, Australia
Title:
Guest Professor
End Date:
2009-12-01


Institution:
University of Cincinnati
Title:
Head, Department of Accounting
End Date:
2006-08-31


Institution:
University of Cincinnati
Title:
Academic Director, Master of Science in Taxation Program
End Date:
2005-08-31


Institution:
University of Cincinnati
Title:
Chair, Department of Accounting and Information Systems
End Date:
2002-08-31


Institution:
University of Cincinnati
Title:
Chair, Department of Accounting
End Date:
1997-08-31


Institution:
University of Manchester, England
Title:
Honorary Senior Visiting Fellow
End Date:
1981-03-31


Institution:
University of Cincinnati
Title:
Acting Head, Department of Accounting
End Date:
1980-08-31


Institution:
University of Cincinnati
Title:
Associate Professor of Accounting
End Date:
1980-08-31


Institution:
The Ohio State University
Title:
Visiting Associate Professor of Accounting
End Date:
1976-08-31


Institution:
University of Cincinnati
Title:
Assistant Professor of Accounting
End Date:
1974-08-31


Institution:
University of Cincinnati
Title:
Instructor in Accounting
End Date:
1970-08-31


Institution:
Armco Steel Corporation
Title:
Intern
End Date:
1964-09-01


Institution:
Peat, Marwick, Mitchell & Co., CPA's
Title:
Staff Accountant
End Date:
1964-08-31


Institution:
Link-Belt Co
Title:
Management Trainee
End Date:
1962-09-01


Assignments

Description
Program Director - Semester Abroad in Austria
Dates:
2012-09-01 - 2013-08-31



Description
Director of Master of Science in Accounting Program
Dates:
2012-09-01 - 2013-08-31



Description
Director of Master of Science in Accounting Program
Dates:
2011-09-01 - 2012-08-31



Description
Interim Head of Department of Accounting
Dates:
2011-01-01 - 2011-08-31



Description
Director of Master of Science in Accounting Program
Dates:
2010-09-01 - 2011-08-31



Description
Interim Head of Department of Accounting
Dates:
2010-01-01 - 2010-08-31



Description
Program Director of Quarter Abroad in Austria Program
Dates:
2009-09-01 - 2010-08-31



Description
Interim Head of Department of Accounting
Dates:
2009-07-01 - 2009-08-31



Description
Interim Head of Department of Accounting
Dates:
2009-01-01 - 2009-08-31



Description
Program Director of Quarter Abroad in Austria Program
Dates:
2008-09-01 - 2008-12-31



Description
Program Director of Quarter Abroad in Austria Program
Dates:
2007-09-01 - 2007-12-31



Description
Program Director of Quarter Abroad in Austria Program
Dates:
2006-09-01 - 2006-12-31



Description
Department of Accounting
Dates:
2002-09-01 - 2006-08-31



Description
Program Director of Quarter Abroad in Austria Program
Dates:
2005-09-01 - 2005-12-31



Description
Program Director of Quarter Abroad in Austria Program
Dates:
2004-09-01 - 2004-12-31



Description
Program Director of Quarter Abroad in Austria Program
Dates:
2003-09-01 - 2003-12-31



Description
Program Director of Quarter Abroad in Austria Program
Dates:
2002-09-01 - 2002-12-31



Description
Department of Accounting and Information Systems
Dates:
1997-09-01 - 2002-08-31



Description
Program Director of Quarter Abroad in Austria Program
Dates:
2001-09-01 - 2001-12-31



Description
Program Director of Quarter Abroad in Austria Program
Dates:
2000-09-01 - 2000-12-31



Description
Department of Accounting
Dates:
1992-09-01 - 1997-08-31



Awards | Honors

Organization:
Beta Alpha Psi
Name:
Beta Alpha Psi


Organization:
Beta Gamma Sigma
Name:
Beta Gamma Sigma


Organization:
Haskins & Sells Foundation
Name:
Haskins & Sells Foundation Award for Excellence in Accounting, 1963


Organization:
Omicron Delta Kappa
Name:
Omicron Delta Kappa


Organization:
International Accounting Section of American Accounting Association
Name:
Outstanding International Accounting Educator Award
Year Received:
2011


Organization:
Johannes Kepler University - Linz, Austria
Name:
Senior Fellow
Year Received:
2010


Organization:
Ohio Region of American Accounting Association
Name:
President's Award for Exemplary Service
Year Received:
2010


Organization:
Wall Street Journal
Name:
Wall Street Journal Student Achievement Award
Year Received:
1965


Organization:
University of Cincinnati
Name:
Honors Graduate in Accounting
Year Received:
1964


Education

Institution:
University of Cincinnati
Location:
Cincinnati, Ohio
Major:
Accounting
Completed:
1970
Degree:
Ph D


Institution:
University of Cincinnati
Location:
Cincinnati Ohio
Major:
Accounting
Completed:
1965
Degree:
MBA


Institution:
University of Cincinnati
Location:
Cincinnati
Major:
Accounting
Completed:
1964
Degree:
BBA


Published Contributions

Robert Larson, Tim Sale,  (2016). 2016. Advances in International Accounting: A Retrospective Commentary. Advances in Accounting, Incorporating Advances in International Accounting, 216-220.


David Burns, Tim Sale, Jens Stephan,  (2008). A Better Way to Gauge Profitability. The Journal of Accountancy, pp. 38-42.


Tim Sale, Susanne   O’Callaghan, John Walker,  (1998). Over and Under Reliance on Internal Controls: Neural Networks Versus External Auditors. Artificial Intelligence in Accounting and Auditing: Toward New Paradigms, .


Tim Sale, Susanne  O’Callaghan , John Walker,  (1995). Over and Under Reliance on Internal Controls - Neural Networks versus External Auditors. Proceedings of 1995 Mid-Atlantic Meeting of American Accounting Association, .


Tim Sale, David Dennis, John Walker,  (1992). Observations of Problems Inherent in Paradigm Research as Fulfillment of the Doctoral Research Requirement. Proceedings of 1992 Mid-Atlantic Meeting of American Accounting Association, .


Tim Sale, Robert  Scapens,  (1985). An International Study of Accounting Practices in Divisionalized Companies and Their Associations with Organizational Variables. The Accounting Review, 231-247.


Tim Sale, Robert  Scapens,  (1983). Accounting for the Effects of Changing Prices: Experience in the U.K. and Implications for the U.S.. International Accounting and Transnational Decisions, .


Tim Sale, Robert Scapens, P. Tikkas,  (1982). Financial Control of Divisional Capital Investment. The Institute of Cost and Management Accountants in England, .


Tim Sale, Robert  Scapens,  (1982). The Control of Capital Investment in Divisionalized Companies. Management Accounting, 24-29.


Tim Sale, Robert Scapens,  (1981). Performance Measurement and Formal Capital Expenditure Controls in Divisionalized Companies. Journal of Business Finance and Accounting, 389-419.


Tim Sale, Herbert  Walter,  (1981). Financial Reporting: A Two Perspective Issue. Management Accounting, 32-37.


Tim Sale, Robert  Scapens,  (1981). The Control of Divisional Investment Projects: Some Evidence from the U.S. and U.K.. Maandbladvoor Accountancy en Bedrijfshuishoudkunde (Journal of Accountancy and Business Economics), 118-144.


Tim Sale, Robert  Scapens,  (1980). Beyond Sandilands: The Evolution of Current Cost Accounting in the United Kingdom. Cost and Management, 16-20.


Tim Sale, Gyan  Chandra, Jacob Paperman,  (1980). Human Resource Accounting: Is It Supported by Economic Theory?. Indian Journal of Accounting, 37-49.


Tim Sale, Robert Scapens,  (1980). Accounting for the Effects of Changing Prices: Experience in the U.K. and Implications for the U.S.. Journal of Accountancy, .


Tim Sale, Karen Carroll,  (1979). Tax Planning Tools for the Multinational Corporation. Management Accounting, 37-41.


Tim Sale,  (1978). Book Review of Management Accounting and Control of Data Processing by Richard L. Nolan. The Accounting Review, 813-814.


Tim Sale, Robert  Scapens,  (1978). Current Cost Accounting As A Surrogate for Dividend Paying Ability. Accounting and Business Research, 208-216.


Tim Sale, Jacob  Paperman,  (1977). Data Processing - Concepts and Information Systems Design. National Association of Accountants, .


Tim Sale, Robert Scapens,  (1977). A Sample of Sandilands: Let Your Figures Do the Talking. CA Magazine, 45-58.


Tim Sale, Arnold  Cirtin, Wayne  Overmyer, Mohamed  Shamma,  (1976). Network Analysis: Planning and Control Aid for Auditing. The National Public Accountant, .


Tim Sale,  (1975). Managerial Accounting Techniques. Ohio Society of Certified Public Accountants, .


Tim Sale, John  Malloy , Eugene  Willis,  (1975). Interim Financial Reporting: A Survey of Attitudes of Chartered Financial Analysts. The Ohio CPA, 61-69.


Tim Sale, Charles Mecimore,  (1975). Controlling Computer Operations or Controlling Operations with Computers. The National Public Accountant, 30-34.


Tim Sale,  (1974). COMBUD: A Computer Simulation of the Budgetary Process of the Firm. Accounting Education: Problems and Prospects; American Accounting Association, .


Tim Sale,  (1974). Cook Jewelry, Inc.: An Accounting Case Study. Prentice-Hall, Inc., .


Tim Sale, Charles  Mecimore,  (1974). Effective Inventory Management. New York: National Association of Accountants, .


Tim Sale,  (1974). John Paul Jones, Attorney at Law: An Accounting Case Study. Prentice-Hall, Inc., .


Tim Sale, Charles  Mecimore,  (1973). Inventory Management and Control. National Association of Accountants, .


Tim Sale,  (1973). COMBUD: A Computer Simulation of the Budgetary Process of the Firm. Proceedings of 1973 Midwest Conference of American Institute of Decision Sciences, .


Tim Sale, Raymond  Neveu, Jack Hale,  (1972). Computer Assisted Instruction in Accounting: A System Description and Some Empirical Results. Proceedings of Fourth Annual Meeting of American Institute of Decision Sciences, .


Tim Sale,  (1972). Using Computerized Budget Simulation Models as a Teaching Device. The Accounting Review, 836-839.


Tim Sale, Raymond  Neveu, Jack Hale,  (1972). Specific Problem Areas Encountered in Designing and Implementing a Computer Assisted Instruction System. Proceedings of Second Annual Southeastern Conference of American Institute of Decision Sciences, .


Tim Sale,  (1971). Careful Record-Building Before Return Time is the Key to Large Medical Expense Deductions. Taxation for Accountants, 376-381.



Accepted Contributions



Presentations

Title:
Editor’s Panel
Organization:
American Accounting Association
Location:
Columbus, Ohio
Year:
2014


Title:
Editor’s Panel
Organization:
American Accounting Association
Location:
Columbus, Ohio
Year:
2010


Title:
SFAS 141R and SFAS 160: New Rules for Accounting for Business Combinations
Organization:
Institute for Accounting and Control
Location:
Jena, Germany
Year:
2007


Title:
The Impact of the Sarbanes-Oxley Act and the PCAOB Accounting and Auditing in the USA
Organization:
Institute for Accounting and Auditing
Location:
Regensburg, Germany
Year:
2004


Title:
The Impact of the Sarbanes-Oxley Act and the PCAOB Accounting and Auditing in the USA
Organization:
Institute for Accounting
Location:
Passau, Germany
Year:
2004


Title:
The Impact of the Sarbanes-Oxley Act and the Public Company Accounting Oversight Board on Accounting and Auditing in the USA
Organization:
Institute for Accounting
Location:
Paris, France
Year:
2004


Title:
Accounting, Auditing, and Coporate Governance: The Impact of the Enron Accounting Scandal and the Sarbanes-Oxley Act
Organization:
Institute for Accounting and Finance
Location:
Aachen, Germany
Year:
2004


Title:
Accounting, Auditing and Corporate Governance: The Impact of the Enron Accounting Scandal and the Sarbanes-Oxley Act
Organization:
Institute for Auditing and Controlling
Location:
Augsburg, Germany
Year:
2003


Title:
Accounting, Auditing, and Coporate Governance: The Impact of the Enron Accounting Scandal and the Sarbanes-Oxley Act
Organization:
Institute for Auditing and Controlling
Location:
Augsburg, Germany
Year:
2003


Title:
Accounting, Auditing, and Coporate Goverance: The Impact of Enron Accounting Scandal and the Sarbanes-Oxley Act
Organization:
Institute for Accounting and Auditing
Location:
Linz, Austria
Year:
2003


Title:
Corporate Governance in the United States: The Aftermath of the Enron Accounting Scandal
Organization:
Institute for Accounting and Auditing
Location:
Linz, Austria
Year:
2003


Title:
The Crisis in Accounting and Auditing in the USA: The Loss of Public Confidence in Published Financial Statements
Organization:
Institute for Accounting and Finance
Location:
Aachen, Germany
Year:
2003


Title:
Corporate Governance in the United States: The Aftermath of the Enron Accounting Scandal
Organization:
Institute for Accounting and Finance
Location:
Aachen, Germany
Year:
2003


Title:
Acceptance of International Accounting Standards for Cross-Border Securities Listings by SEC and the FASB
Organization:
Institute for Accounting and Auditing
Location:
Linz, Austria
Year:
2001


Title:
Accounting for Goodwill Under US-GAAP
Organization:
Institute for Auditing and Controlling
Location:
Augsburg, Germany
Year:
2001


Title:
Impact of the FASB's New Standards on Accounting for Goodwill
Organization:
LIMAC
Location:
Linz, Austria
Year:
2001


Title:
Impact of the FASB's New Standards on Accounting for Business Combinations
Organization:
LIMAC
Location:
Linz, Austria
Year:
2001


Title:
Why Global Accounting Standards Are Needed
Organization:
Institute of Accounting and Auditing
Location:
Linz, Austria
Year:
2000


Title:
The University System and the Academic Career in the USA
Organization:
Institute of Accounting and Auditing
Location:
Linz, Austria
Year:
2000


Organization:
Paper by Krishna Ersi, "Environmental Information Disclosure in Indian Companies: A Study," at International Accounting Research Conference on Multinational Enterprises and Global Change Sponsored by International Association for Accounting Education and Research
Location:
Warwick, England
Year:
1996


Title:
Environmental Information Disclosure in Indian Companies: A Study
Organization:
International Association for Accounting Education and Research, University of Warwick
Location:
University of Warwick, England
Year:
1996


Title:
Over and Under Reliance on Internal Controls - Neural Networks versus External Auditors
Organization:
American Accounting Association
Year:
1995


Title:
Over and Under Reliance on Internal Controls - Neural Networks versus External Auditors
Organization:
American Accounting Association
Year:
1995


Title:
The Use of Discounted Cash Flow Techniques in Collective Bargaining Settlement Cost Estimates
Organization:
American Accounting Association
Year:
1993


Title:
Observations of Problems Inherent in Paradigm Research as Fulfillment of the Doctoral Research Requirement
Organization:
American Accounting Association
Year:
1992


Title:
An Investigation of the Relationship between Quantitative Characteristics and the Year of Adoption of SFAS No. 52
Organization:
American Accounting Association
Year:
1987


Title:
Use of Microcomputers in the Accounting Curriculum: Some Current Applications and Problem Areas
Organization:
Eighth Annual Congress of the European Accounting Association
Location:
Brussels, Belgium
Year:
1985


Title:
The Organizational Context of Accounting in Divisionalized Companies: An International Comparison
Organization:
Annual Meeting of the American Accounting Association
Location:
Chicago
Year:
1981


Title:
The Organizational Context of Accounting in Divisionalized Companies: An International Comparison
Organization:
Barcelona, Spain
Year:
1981


Organization:
Paper by Michael J. Earl "MIS and Management Accounting - A MISalliance," at Management Accounting Research Conference, Sponsored by Institute of Chartered Accountants of England and Wales, Institute of Chartered Management Accountants, and Social Sciences Research Council
Location:
Manchester, England
Year:
1980


Title:
MIS and Management Accounting - A MISalliance
Organization:
Institute of Chartered Accountants of England and Wales, Institute of Chartered Management Accountants, and Social Sciences Research Council
Location:
University of Manchester, England
Year:
1980


Title:
The Control of Divisional Investment Projects: Some Evidence from the U. S. and U. K.
Organization:
Third Annual Congress of the European Accounting Association
Location:
Amsterdam
Year:
1980


Title:
COMBUD: A Computer Simulation of the Budgetary Process of the Firm
Organization:
1973 Midwest Conference of American Institute of Decision Sciences
Year:
1973


Title:
Computer Assisted Instruction in Accounting: A System Description and Some Empirical Results
Organization:
Fourth Annual Meeting of American Institute of Decision Sciences
Year:
1972


Title:
4/2 = 2 + 3 = The Problem of Community College Transfers
Organization:
Ohio Regional Group of American Accounting Association
Year:
1972


Title:
Specific Problem Areas Encountered in Designing and Implementing a Computer Assisted Instruction System
Organization:
Second Annual Southeastern Regional Conference of American Institute of Decision Sciences
Year:
1972


Title:
An Interactive Matrix Method for Solving Problems of Reciprocal Distribution in Accounting
Organization:
Third Annual Midwest Regional Conference of American Institute of Decision Sciences
Year:
1972