J. Timothy Sale

Headshot of J. Timothy Sale

J. Timothy Sale

Emeritus and Adjunct Professor, Department of Accounting

310 Carl H. Lindner Hall

513-556-7040

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.

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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

Director of Master of Science in Accounting Program

Dates: 2012-09-01 - 2013-08-31

Program Director - Semester Abroad in Austria

Dates: 2012-09-01 - 2013-08-31

Director of Master of Science in Accounting Program

Dates: 2012-09-01 - 2013-08-31

Director of Master of Science in Accounting Program

Dates: 2011-09-01 - 2012-08-31

Interim Head of Department of Accounting

Dates: 2011-01-01 - 2011-08-31

Director of Master of Science in Accounting Program

Dates: 2010-09-01 - 2011-08-31

Interim Head of Department of Accounting

Dates: 2010-01-01 - 2010-08-31

Program Director of Quarter Abroad in Austria Program

Dates: 2009-09-01 - 2010-08-31

Interim Head of Department of Accounting

Dates: 2009-07-01 - 2009-08-31

Interim Head of Department of Accounting

Dates: 2009-01-01 - 2009-08-31

Program Director of Quarter Abroad in Austria Program

Dates: 2008-09-01 - 2008-12-31

Program Director of Quarter Abroad in Austria Program

Dates: 2007-09-01 - 2007-12-31

Program Director of Quarter Abroad in Austria Program

Dates: 2006-09-01 - 2006-12-31

Department of Accounting

Dates: 2002-09-01 - 2006-08-31

Program Director of Quarter Abroad in Austria Program

Dates: 2005-09-01 - 2005-12-31

Program Director of Quarter Abroad in Austria Program

Dates: 2004-09-01 - 2004-12-31

Program Director of Quarter Abroad in Austria Program

Dates: 2003-09-01 - 2003-12-31

Program Director of Quarter Abroad in Austria Program

Dates: 2002-09-01 - 2002-12-31

Department of Accounting and Information Systems

Dates: 1997-09-01 - 2002-08-31

Program Director of Quarter Abroad in Austria Program

Dates: 2001-09-01 - 2001-12-31

Program Director of Quarter Abroad in Austria Program

Dates: 2000-09-01 - 2000-12-31

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: PhD

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). 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.

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