April 24, 1996 - Vanderbilt University
PERSONAL DATA SHEET
August 20, 2016
Name: Germain Böer
Current Position: (September 1, 1977 to date)
Professor of Management
The Owen Graduate School of Management
Vanderbilt University
Nashville, Tennessee 37203
Education
1956-1960 Earned Bachelor of Science degree in Commerce, with a major in Accounting, at St. Edward's University, Austin, Texas
1960-1961 Earned Master of Business Administration degree, with a major in Accounting, at Texas Tech University, Lubbock, Texas
1961-1964 Earned Ph.D. degree in Business Administration at Louisiana State University, Baton Rouge, Louisiana
Membership in Professional Organizations
American Accounting Association
American Institute of Certified Public Accountants
Institute of Management Accountants (formerly National Association of Accountants)
Public Accounting Experience
Main Lafrentz and Co., El Paso, Texas, June-August, 1961, and June-August, 1962
Faculty Resident with Arthur Andersen & Co., Chicago, Illinois, 1966-1967
University Teaching Experience
Louisiana State University: 1963-1964, full-time instruction in Accounting; 1961-1963, part-time instruction in Accounting
Texas Tech University: 1964-1966 and 1967-1968, full-time instruction in Accounting; 1960-1961, part-time instruction in Accounting
Oklahoma State University: 1970 to 1977.
Vanderbilt University: 1977 to present. Served as Interim Dean of the Owen School for the year 1986-87.
PUBLICATIONS:
Articles
"Ethics of the Accounting Profession," Review, XVI, Winter, 1964.
"A Historical Look at Replacement Cost," The Accounting Review, January, 1966.
"Cash Flow Statements--FAST," The Accounting Review, January, 1967.
"Flexible Budgeting--A Cost Control Tool," Hospital Financial Management, December, 1970, coauthored with Walter Parris.
"Extending the Hospital Planning Horizon," Hospital Administration, Winter, 1971.
"A Management Accounting System for the Clinical Laboratory," Hospital Financial Management, May, 1972.
"A Decision Oriented Information System" Journal of Systems Management, November, 1972.
"Statistical Sampling Concepts: A Review," The CPA Journal, March, 1974.
"The Role of Judgment in Statistical Sampling," The CPA Journal, March, 1974.
"An Integrated Approach to Make Planning Work" Hospital Financial Management, February, 1975
"Hospital Resource Control" Management Accounting, August, 1975, Coauthor.
"Information Science and Relevant Accounting Reports" Management Accounting, April, 1976, coauthor.
"How a Small Company Evaluates Acquisition of a Mini-Computer" Management Accounting, March, 1981, Coauthor.
"Solutions in Search of a Problem: The Case of Budget Variance Investigation Models" Journal of Accounting Literature, Spring, 1984.
"Product Margins Do Not Always Show What is Best for the Company" Management Accounting, October, 1984.
"The Use of Expert Systems in Management Accounting," Journal of EDP and Accounting, Summer, 1989.
"In Defense of Contribution Margin," Journal of Cost Management Summer, 1989.
"Using Expert Systems to Teach Complex Accounting Issues," Issues in Accounting Education (Spring, 1990), pp. 108-119. coauthored with Joshua Livnat
The Journal of Management Accounting Research (Fall, 1990) published my remarks made at the American Accounting Association meeting in 1989 as part of a panel discussion on: Contribution Margin Analysis: No Longer Relevant/ Strategic Cost Management: The New Paradigm
"Simple Accounting Equals Good Accounting," Target (Summer, 1990), pp. 22-29.
"Cost Accounting Basics: There is No Magic Number," Target (Summer, 1991), pp. 14-24.
"Make Accounting A Value Added Activity" Management Accounting (August, 1991)
"Revolution in Management Accounting: A Review of Robert S. Kaplan's and Anthony A. Atkinson's Advanced Management Accounting" an article length book review Journal of Management Accounting Research (Fall, 1991), pp. 223-229.
"What's New About Modern Manufacturing? Empirical Evidence on Cost Changes" Journal of Management Accounting Research (Fall, 1993), pp. 61-83. Coauthored with Debra Jeter.
"Modern Management Accounting Myths" Management Accounting (January, 1994), pp. 22-27. An edited version of this paper appeared in Accountancy, The journal of the Institute of Chartered Accountants in England and Wales (June, 1994), pp. 82-83. Reprinted in Financieel Management Select (Nummer 2 - 1994), pp10-21. This is a Dutch publication published by Kluwer Bedrijfswentenschappen. An edited version of this paper appeared in Australian Accountant (November, 1994), pp. 33-36.
"Target Costing: Some Key Lessons From Japanese Companies" Journal of Cost Management Coauthored with Yutako Kato and Chee Chow (Spring, 1995)
Management Accounting Beyond the Year 2000@ (Winter, 1996) Journal of Cost Management, pp. 46-49.
" Research in Environmental Accounting " (Summer, 1997) Journal of Accounting and Public Policy Coauthored with David Shields.
"Effective Environmental Cost Management" Coauthored with Margaret Curtin and Louis Hoyt. (September, 1998), Management Accounting, pp. 28-39. This manuscript won a Certificate of Merit award from the Institute of Management Accountants in June, 1997, for its contribution to the field of management accounting.
Asada, Takayuki, Masaru Nakagawa, and Germain Böer. (1998) An Analysis of Cost Structures of Japanese and American Firms: Automobile Industries. Osaka Economic Papers. Vol. 48, No. 2, pp. 1-24.
Böer, Germain, John Ettlie. (1999) Target Costing Can Boost Your Bottom Line. Strategic Finance. July. pp. 49-53.
Böer, Germain. (1999) Managing the Cash Gap. Journal of Accountancy. October. pp. 27-32. This paper won an award from the International Federation of Accountants as a paper of particular merit.
Böer, Germain. (2000) Management Accounting Education: Yesterday, Today, and Tomorrow. Issues in Accounting Education. May. pp. 313-334.
Books
Automation and Management in the Clinical Laboratory, Baltimore, MD, University Park Press, 1972, contributing author.
Direct Cost and Contribution Analysis: An Integrated Management Accounting System, New York, Wiley-Interscience, 1974. Spanish language edition published by Editorial Limusa, Mexico City, in 1977. Currently also available in Japanese.
Financial Management of the Clinical Laboratory, Baltimore, MD, University Park Press, 1972, contributing author, 1975.
Financial Operation and Management Concepts in Nuclear Medicine, Contributing author, 1977.
Cost Effectiveness in the Clinical Laboratory, Baltimore, MD, University Park Press, coauthor, 1978. Spanish language edition published by Editorial Reverte, S.A., 1982.
A Beginners Guide To EMPIRE, published by Applied Data Research, 1981.
Classifying and Coding for Accounting Operations National Association of Accountants, 1987.
Decision Support System for Management Accountants National Association of Accountants, 1987.
Expert Systems in Management Accounting, National Association of Accountants, 1989.
Managerial Cost Accounting: Planning and Control Dame Publications, Houston, TX, 1996. Coauthor with William Ferrara, Debra Jeter, and Lamont Steedle.
Cost Accounting: A Decision Emphasis Dame Publications, Houston, TX, 2001. Coauthor with William Ferrara, Debra Jeter, Charles Pineno, and Lamont Steedle.
Book Reviews
T. W. McRae, Statistical Sampling for Audit and Control (John Wiley & Sons, New York, 1974) Published in The Accounting Review, July, 1975.
L. S. Rosen, Editor, Topics in Managerial Accounting, Second Edition (McGraw-Hill Ryerson Limited, Toronto, 1974) Published in The Accounting Review, April, 1976.
David Halberstam, The Reckoning (New York: William Morrow and Company, Inc., 1986) Published in The Accounting Review, October, 1987.
Yasuhiro Monden and Michiharu Sakurai (eds.) Japanese Management Accounting published in Target (Winter, 1990), pp. 55-56.
Michael Chatfield and Richard Vangermeersch, Editors, The History of Accounting: An International Encyclopedia (New York: Garland Publishing, Inc. 1996) Published in The Accounting Review, October, 1996.
Alnoor Bhimani, ed., Management Accounting: European Perspectives (Oxford: Oxford University Press, 1996, pp. xv, 250) Published in The Accounting Review, April, 1999.
Conference Proceedings
"An Accountant's View of the Future of Decision Support Systems" APCON '81.
"The Automation of Management Accounting" Mid-Atlantic American Accounting Association Regional meeting, April, 1984.
Other
"Financial Planning Languages and Management Accounting" published in the newsletter of the Management Accounting Section of the American Accounting Association, Spring, 1984.
"Do Your Performance Measures Measure Up?" The Sourcebook, December 1991.
"The Energy of Youth and the Wisdom of Age: A Fable" Management Accounting Section News & Views , Fall 1993, pp. 14-15.
Research In Progress
I am currently working on issues related to the startup of new ventures, particularly issues related to financing startups.
Editorial Boards
Member of the Editorial Board of The Accounting Review 1977-1980.
Strategic Finance (formerly Management Accounting) 1995 - 2001
Journal of Accounting and Public Policy 1994-2000
Served as coeditor of an issue of the Journal of Accounting and Public Policy published Summer of 1997 devoted to environmental accounting issues
Honors and Awards
Listed in 1966 Outstanding Young Men of America
Listed in 1965 Who's Who in American Education
Received Certified Public Accountant Certificate in September, 1964
Listed in 1972 Outstanding Educators in America
Listed in Who's Who in the Southwest
Listed in Who's Who in America
Received a Classroom Innovation Award from the American Accounting Association in 1993 as part of the Boeing Competition. This award was for innovations in the teaching of Cost Accounting.
Recipient of one of the five teaching awards given to the Owen School faculty in 1992 and 1993
Voted outstanding teacher in the Executive MBA program by the graduating class of 1999.
Received the Tennessee District Office of the U.S. Small Business Administration award for Research Advocate of the Year, 2003
Business, Government, Professional and Consulting Experience
Organization Title Dates
Arthur Andersen and Co. Faculty Resident 1966-67
National Association of Project Manager, 1968-70
Accountants Continuing Education
Department
Chase Manhattan Bank, N.A. Training Consultant 1970, Summer
South African Iron and Steel, Inc. Consultant 1971,
Summer
University of South Africa Special Lecturer 1971, Summer
National Association of Lecturer and Educational 1971-79
Accountants Consultant for Continuing
Education Program
Minnesota Department of Consultant 1974
Public Welfare
National Heart and Lung Consultant 1975-76
Institute
Oklahoma State Health Consultant 1979-80
Planning Commission
College of American Consultant 1979-80
Pathologists
S&H Computer Leasing Systems Consultant 1980
Ambiance Fine Arts, Inc. Treasurer and Board 1982-1988
Member
Pearl Industrial Equipment Board Member 1983-85
Green Seed Company Consultant 1988-89
Joslin Sign Company Consultant 1989-1990
Jerry Higgins Consultant 1991-1993
John Deere Horicon Works Consultant 1991
Werthan Packaging Consultant 1993
Quality Industries Consultant 1994
Sifford Video Services Consultant 1994-1998
Bryan, Pendleton, Swats & Mcallister Consultant 1995-1996
Campbel Hausfeld (a division of Berkshire Hathaway) Consultant 1995
General Electric Consultant 1996
Magnatek Consultant 1996
Tennessee Valley Authority Consultant 1998
Odom’s Tennessee Price Consultant 1999
Visual Risk Technologies Advisory Board 2001 to 2003
Capital Confirmations Advisory Board 2001 to present
ARExchange Advisory Board 2000 to 2003
Encapsula Nanoscience, LLC Advisory Board 2005 to present
American Learning Systems Board of Directors 2005 to 2009
Nashville Capital Network Board of Directors 2004 to present
Youth About Business Advisory Board 2003 to 2007
Cumberland Emerging Technologies Board of Directors 2007 to present
Universal Robotics Audit Committee 2008 to present
Professional Organization Activities
Member of International Education Committee of the National Association of Accountants, 1972-1973, 1975-1979.
Manuscripts Director of Tulsa Chapter of the National Association of Accountants, 1973-1975.
National Director of the National Association of Accountants, 1973-1975.
Member of American Accounting Association Committee on Concepts and Standards-Management Planning and Control, 1974-1975. Chairman of this committee for 1975-1976.
Member of Research Committee of the National Association of Accountants, 1979-1982.
Vice President of Education of Music City Chapter of National Association of Accountants, 1982-1983.
Member of the committee organizing a Management Accounting Section of the American Accounting Association 1982-1983.
Chairman of the Research Committee and member of the Nominating Committee of the Management Accounting Section of the American Accounting Association 1983-1984.
Vice Chairman of the Management Accounting Section of the American Accounting Association 1985-1986.
Chairman of the Management Accounting Section of the American Accounting Association 1986-1987.
Chairman of Nominating Committee of the Management Accounting Section of the American Accounting Association 1987-88.
Chairman of the Liaison Committee with ASME for the Management Accounting Section of the American Accounting Association 1988-89.
Member of Data Base Committee of the Management Accounting Section of the American Accounting Association 1991-1993.
Member of Outstanding Contributions to the Accounting Literature for the American Accounting Association 1992-1993.
Member of Outstanding Contributions to the Management Accounting Literature 1993-1994
Member of Institute of Management Accountants Committee on Examinations 2001-2004
Founding member of Jump Start Foundry 2009. This organization focuses on helping entrepreneurs create businesses for concepts that have merit. Three entrepreneurs present their business ideas to our group each month; one is chosen for support, and they receive $15,000 plus a team of advisors tasked with making the company successful. Jump Start takes 10% of the company in return for this investment and services.
Other Activities
Cofounder and former Secretary-treasurer of Eight by Ten, Ltd., a retail photo operation in Stillwater, Oklahoma.
Directed the installation of accounting systems in approximately thirty businesses. These businesses ranged in size from one person operations to companies with one hundred employees.
Chairman of Network Subcommittee of Committee of Future Uses of Computers at Vanderbilt University. This subcommittee was charged with exploring the possible development of a local area network at Vanderbilt and with making policy recommendations to the chancellor. The committee completed its report on October 21, 1984.
Member of Telecommunications Committee in charge of overseeing the purchase of a phone switch for Vanderbilt University. Purchase decision completed in January, 1986.
Member of Vanderbilt University Committee on Future Uses of Computers 1987-89.
Chairman of Computer Store Subcommittee of the Vanderbilt University Committee on Future Uses of Computers 1988-89 and member of committee 1993-94.
Member of Committee to select a director for the Computer Center, 1990-91.
Member of Faculty Forum, a committee of the Faculty Senate 1990-91.
Member of University Committee to study the use of information technology in education 1996.
Member of University Bookstore Committee 1997-1999.
Member of the Exam Review Committee for the Certificate in Management Accounting and the Certified Financial Manager exams, 2001 through 2004
Member of University Technology Committee at Vanderbilt University, 2005 through 2007
Member of Technology Entrepreneurship Task Force in the Engineering School. The committee is charged with coming up with ideas for helping the Engineering School to produce more entrepreneurs in this region.
Hobbies
Hiking, canoeing, shooting, and assorted other activities that tend to annoy the politically correct
Recent Activities
Germain has been leading the efforts to create an entrepreneurship center at the Owen School for approximately four years. During that time the school has created conferences on entrepreneurship, developed a program to give MBA students “hands on” experience in the private capital market, formed an alliance with BizTech (a technology incubator in Huntsville, AL), worked with the Nashville Technology Council to create the Nashville Capital Network, initiated a program to get MBA students involved with the Nashville Capital Network, organized a quarterly meeting of Owen alums who are entrepreneurs, raised funds to support entrepreneur students for the summer between their first and second year, and developed an outreach program to connect Owen with entrepreneurs throughout the southeast. Through the Owen Entrepreneurship Center the Owen School hopes to become a major player in helping entrepreneurs to create wealth in this region of the country.
He is also an Angel investor in startup companies, having invested in about ten companies..
Board Memberships
Board of Directors
Cumberland Emerging Technologies
Nashville Capital Network
Board of Trust
American Sentinel University 2007 through 2009
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