Kavasseri V Ramanathan

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KAVASSERI V. RAMANATHAN

Professor of Accounting

University of Washington Business School  Box 353200  Seattle, WA  98195-3200  (206) 543-4378      FAX:  (206) 685-9875

Home Address: 19311 63rd Avenue N.E. Kenmore, WA 98028-3331 (425) 481-8703

UW Business School:

Accounting Faculty since December 1969 Chairman, Department of Accounting (July 2002-June 2005)

EDUCATION

Ph.D., Northwestern University, Evanston, Illinois (1970)
M.B.A., Northwestern University, Evanston, Illinois (1962)
B. Com., Calcutta University, Calcutta, India (1954)

PROFESSIONAL CERTIFICATION

F.I.C.W.A. – Fellow, Institute of Cost and Works Accountants ( India) (1958)

OTHER ACADEMIC POSITIONS

Visiting Professor of Business Administration, Harvard University
Visiting Professor of Accounting, New York University
Visiting Arthur Andersen Professor, University of Auckland, New Zealand
Visiting Chevron Chair Professor, Simon Fraser University, Canada
Visiting Fellow, Australian National University, Canberra, Australia
Visiting Fellow, Monash University, Monash, Australia
Visiting Scientist, Battelle Human Affairs Research Centers, Seattle
Lecturer, Northwestern University, Evanston, Illinois
Professor, Indian Institute of Management, Ahmedabad, India

AWARDS AND RECOGNITIONS

January 2006-- Institute of Cost and Works Accountants of India, New Delhi, honored me by dedicating its Center for Excellence in Management and Cost Accounting in my name.

MBA Outstanding Professor of the Year, 1981-82, University of Washington Business School

Listed in Who is Who Among America’s Teachers, Who’s Who in America, Who's Who Internationally, Who's Who in the West

Fulbright Scholarship , 1960-63

PROFESSIONAL AND INDUSTRIAL EXPERIENCE

Academic Administration 

Chairman, Department of Accounting (July 2002-June 2005)
As Chairman of the Accounting Department, during 2002-2003, he led the transformation of the two UW Masters Programs in Accounting into successful self-sustaining programs with national visibility. In 2005, the Department organized the first Annual Financial Reporting Conference in Seattle. Both initiatives are expected to make significant and continuing annual financial contributions to the UW Business School and the Accounting Department while enhancing the Accounting Program’s national visibility.

Director, Russian Programs, University of Washington (1992-1994)
As director I helped the School of Business to formulate its plans regarding a Russian component as part of the School's program. Also, I established a network of contacts in Russia and in the US leading to exchange visits and program collaboration with a Russian managerial school.

Director, Executive MBA Program, University of Washington (1982-86)
As founder-director of the Program, I was responsible for leading a group of 25 faculty members in organizing, promoting, and implementing the University's Executive MBA program. This program and its derivatives make significant and continuing annual financial contributions to the Business School while enhancing the visibility and prestige of the UW Business School.

Coordinator, Executive Programs, Indian Institute of Management, Ahmedabad (1964-66) .
IIMA is the premier and most respected graduate management program in India. Its executive programs are viewed as among the best in Asia and Africa.

Selected Faculty Committees

Member, Masters Program Committee, University of Washington Graduate School of Business Administration (1997-98).

Chairman, Doctoral Program Committee, University of Washington Graduate School of Business Administration (1973-1975).

Chairman, Masters Program Committee, University of Washington Graduate School of Business Administration (1981-1983).

Member, UW Social Welfare Management Curriculum Development Project Team jointly sponsored by the School of Social Work and the Graduate School of Business Administration under financial support from HEW, Washington, D.C. (1975-1978).

Coordinator, MBA core courses in Accounting (1973-1975 and 1980-1982).

Member, Research Policy Committee, Social Management of Technology Program, University of Washington (1975-1977).

Member , University Faculty Senate (Two-year terms in 1990s and 2000-2002).

Business Administration

Co-founder of modern restaurant in Ahmedabad; also, in Calcutta, of an engineering firm and a business forms company catering to the special needs of computer users in India (All in 1964).

Accountant and Systems Manager , Philips India Limited, Calcutta (1952-1960).

Procurement Assistant , Controller of Stores, Southern Railways, Madras (1951-1952).

Office Manager, Jayabharat Industrials, Trichur (1949-1951).

Voluntary Organizations

Founder and Chairman, (1988-1996).
Hindu Temple and Cultural Center of the Pacific Northwest

President (1984-1986)
Director (1982-1984).
RAGAMALA, Seattle, WA—a nonprofit organization that sponsors Indian classical music and dance by visiting South Asian Artists

Director (2002- )
RASIKA, Portland, OR—a nonprofit organization that sponsors Indian classical music and dance by visiting South Asian Artists

Director (1981-1986)
Arsha Vidya Pitham, Saylorsburg, PA: Center for Study of Indian Philosophy.

Consulting Experience

Served as consultant to:

The Boeing Company, Seattle, WA
American Electronic Association
AREVA T & D Corporation, Bellevue, WA
Motor Industries Company Ltd, Bangalore, India
Tektronix, Inc., Beaverton, OR
Eldec Corporation, Lynnwood, WA
Sundstrand Data Control, Inc., Bellevue, WA
Koppers Company, Inc., Pittsburgh, PA
Department of Social and Health Services, State of Washington, Olympia, WA
Battelle Health Care Study Center, Seattle, WA
Weyerhaeuser Foundation, Tacoma, WA
T. T. Krishnamachari & Co., Madras, India
Chemicals and Plastics India Limited, Madras, India
W. S. Industries ( India) Limited, Madras, India
Lakshmi Mills, Coimbatore, India
Parry’s India Limited, Madras, India
Management Associates, Evanston, IL
E. B. Dahl & Co., Chicago, IL
Herbert Kraus & Associates, Chicago, IL
Sandeepany West, Piercy, CA
Arsha Vidya Pitham, San Francisco, CA

Other Professional Services

Member, Editorial Board:

Research in Governmental and Nonprofit Accounting (1988-91)
Journal of Accounting and Public Policy (1982-2000)
Journal of Financial Accountability and Management (1984-97)
Accounting, Auditing and Accountability Journal (1988-90)

Ad hoc reviewer for several journals, including:

The Accounting Review
Journal of Management Accounting Research
Accounting, Organizations and Society ( U.K.)
Contemporary Accounting Research ( Canada)
Journal of Accounting, Auditing and Finance
Australian Journal of Management

Chairman, American Accounting Association Committees:

Social Accounting Standards Committee (1982-1984).
Committee to Select Notable Contributions to Accounting Literature (1982-1983).
Committee to Nominate Notable Contributions to Accounting Literature (1982-1983).

Member, American Accounting Association Committees:

Committee on Measuring Nonprofit Entities' Performance (1988-1989)
Committee to Select Notable Contributions to Accusation Literature (1982-1983)
Committee to Nominate Notable Contributions to Accounting Literature (1977-1978)
Committee on Accounting for Social Performance (1974-1975)
Committee on Concepts and Standards--Internal Planning and Control (1972-1974)

Member, American Institute of Certified Public Accountants Committee:

Task Force on the Use of Nonfinancial Measure of Performance (late 1990’s)

Executive Seminars Taught Include:

Aligning Vision, Values, Goals, and Performance Measurement
Managing for Shareholder Value
Competing in A Global Economy
Cost and Financial Analysis in a Continuously Improvement Environment
Strategic Planning
Designing Profit Planning and Budgetary Control Systems
Financial Analysis for Profit Improvement and Growth Planning
Productivity Improvement in Government
Management Control in Hospitals
Financial Management and Executive Motivation
Management Control in Nonprofit Organizations

Sponsors include: Aerospace Industry, American Electronics Association, Soviet Union Department of Petrochemicals and Department of Fisheries, University of Washington; Financial Executives Institute; Washington State Society of CPAs; Battelle Hospital Systems; Washington State Government; Robert Wood Johnson Clinical Scholars Program; Australian Federal Government; State Government of Victoria, Melbourne; Victoria University of Wellington, New Zealand; Simon Fraser University, Canada; The Indian Institute of Management, Ahmedabad; Indian Institute of Cost and Works Accountants; various universities, professional associations, and individual organizations in the U.S. and abroad.

Research Papers Presented Include:

“Leveraging India’s Competitive Edge in the Global Trade"
“Perspectives on the Emerging Global Economic Order”
“Designing Process-Based Management Control Systems"
"Competing in a Global Environment: New Challenges in Cost Management and Education"
"Re-engineering and Performance Measurement"
"Moving from a Cost-Plus to a Value-Added Focus: The Management Challenge of the 1990s"
Social Value Added as a Common Yardstick for Evaluating Diverse Government Services"
"An Economic Based Model of Public Sector Resource Allocation and Performance Evaluation"
"The Role of Values, Objectives, and Constraints in Management"
"Management Control in Growth Companies"
"Enhancing Productivity in the Private Sector"
"Integrating Benefit-Cost Criteria in Nonprofit Control Design"
"Performance Accounting in the Public Sector"
"The Domain of Social Accounting"
"Financial Reporting by Nonbusiness Organizations"
"Accounting for the Social Costs of Business"
"A Methodology for Corporate Social Accounting"
"Risk as a Cost Factor in Cost-Based Reimbursement"
"Transfer Pricing in Branch Banking"
"Alternative Approaches to Recognizing Risk in Corporate Planning Models"

Sponsors include leading academic institutions and professional organizations in the United States, Canada, Europe, India, Japan, Indonesia, Malaysia, Russia, Singapore, Australia, and New Zealand.

PUBLICATIONS

Video Presentations

Accounting For Small Business, Part I -- 47:24 minutes.
UW Business & Economic Development Program, Seattle, WA, 1998

Accounting For Small Business, Part II -- 46:21 minutes.
UW Business & Economic Development Program, Seattle, WA, 1998

Accounting For Small Business, Part III -- 1:03:45 minutes.
UW Business & Economic Development Program, Seattle, WA, 1998

Books

Strategic Performances Measures: An Emerging Management Tool (Eds.) (with Kurt Fraenkel, et al.). New York: The American Institute of Certified Public Accountants, Inc., 1994.

Management Control in Nonprofit Organizations: Text and Cases. New York: John Wiley and Sons, Inc., 1982. 612 pp.

Readings in Management Control in Nonprofit Organizations (with L. P. Hegstad). New York: John Wiley and Sons, Inc., 1982. 380 pp.

Instructor's Manual to Accompany Management Control in Nonprofit Organizations. New York: John Wiley and Sons, Inc., 1982. 213 pp.

Accounting for Managerial Decision Making. Second Edition (Eds.) (with Don T. DeCoster and Gary Sundem). New York: John Wiley and Sons, Inc., 1978. 438 pp.

Profit and Growth: Allowances for Owner/Operator Contributions in a Cost Related Prospective Payment for Services System for Nursing Home Care (with K. M. McCaffree, L. Muller, M. W. Maher and L. C. Miller). Washington, D.C.: American Health Care Association, 1975. 53 pp.

Accounting for Managerial Decision Making (Eds.) (with Don T. DeCoster and Gary L. Sundem). New York: John Wiley and Sons, Inc., 1974. 462 pp.

Parts of Books

(Cases and Instructor’s Guides published as part of books are listed under “Published Cases,” in a later page.)

"How to Succeed in Nonbusiness Without Really Trying" (with W. L. Weis), in Wanda A. Wallace, Financial Accounting, Southwestern Publishing Company, Cincinnati, 1990. A reprint.

"A Conceptual Framework for Performance Measures" (with Rebecca Todd) (as Chapter 2) in Measuring the Performance of Nonprofit Organizations: The State of the Art. Committee on Nonprofit Entities' Performance Measures, Sarasota, FL: American Accounting Association, 1988.

"Toward A Theory of Corporate Social Accounting," in Accounting Theory & Policy: A Reader (Eds.) (Robert Bloom and Peter T. Elgers). (2nd ed.) New York: Harcourt Brace Jovanovich, Inc., 1987, pp. 640-654. A Reprint.

"How to Succeed in Nonbusiness Without Really Trying: A University Case Study," in Readings in Management Control in Nonprofit Organizations (Eds.) (K. V. Ramanathan and L. P. Hegstad). New York: John Wiley and Sons, Inc., 1982 (with W. L. Weis). A Reprint.

"Toward A Theory of Corporate Social Accounting," in Accounting Theory & Policy: A Reader (Eds.) (Robert Bloom and Peter T. Elgers). New York: Harcourt Brace Jovanovich, Inc., 1981, pp. 434-448. A Reprint.

"Designing the Technical Dimensions of a Management Control Process" (pp. 89-108). In Educational Innovations in Social Welfare Administration (Rino J. Patti, ed.). Seattle, WA: University of Washington, 1979. 108 pp.

Introduction to Management Controls in Human Service Organizations: Overview, Cases and Instructor's Guides . Seattle: Social Welfare Management Curriculum Development Project, University of Washington, 1978. 80 pp.

"Accounting for Social Costs of Business: An Entry Market Price Based Approach." pp. 17-34 in Accounting and Corporate Social Responsibility ( Lawrence A. Gordon, ed.). Lawrence, Kansas: University of Kansas Press, 1978. 130 pp.

"Toward A Theory of Corporate Social Accounting," Reprinted in Accounting for Managerial Decision Making. Second Edition (Eds.) (Don T. DeCoster, Kavasseri V. Ramanathan, and Gary L. Sundem). New York: John Wiley and Sons, Inc., 1978, pp. 425-438.

Educating for Management in Social Welfare: A Report of the Social Welfare Management Curriculum Development Project (with R. J. Patti, J. A. N. Ellis, A. N. Page, R. Elmore, R. Weatherly, M. Hankins, P. Osborne and R. Rauch). Seattle, WA: The School of Social Work and the Graduate School of Business Administration, University of Washington, 1976.

Articles

“Value-Based Performance Control Strategies,”
Journal of Strategic Performance Measurement , June/July 1997, pp.12-17.

"How Am I Doing?" (with D. S. Schaffer), Journal of Accountancy, May 1995 pp. 79-82.

"Competing in a Global Economy: New Challenges in Cost Management and Education," Research Bulletin, Vol. XIII, July 1995, pp. 82-87 (Published by the Institute of Cost and Works Accountants of India).

"Perceived Social Needs, Outcomes Measurement and Budgetary Responsiveness in a Not-For-Profit Setting: Some Empirical Evidence" (with Rebecca Todd), The Accounting Review, June 1994, pp. 122-137.

"A Proposed Framework for Designing Management Control Systems in Not-for-Profit Organizations," Financial Accountability and Management, Vol. 1, No. 1, 1985, pp. 75-92.

"Accounting and Corporate Accountability: An Extended Comment" (with Hein Schreuder), Accounting, Organizations and Society, Vol. 9, No. 3/4, 1984, pp. 409-415.

"Accounting and Corporate Accountability: A Postscript" (with Hein Schreuder), Accounting, Organizations and Society, Vol. 9, No. 3/4, 1984, pp. 421-423.

"How to Succeed in Nonbusiness Without Really Trying: A Reply" (with W. L. Weis), Journal of Accountancy, June 1981, p. 113.

"Supplementing Collegiate Financial Statements with Across-Fund Aggregations: An Experimental Inquiry" (with W. L. Weis), Accounting, Organizations, and Society, Vol. 6, No. 2, 1981, pp. 143-151.

"How to Succeed in Nonbusiness Without Really Trying: A University Case Study," Journal of Accountancy, October 1980, pp. 46-52.

"Preference Congruence, Information Accuracy and Employee Performance: A Field Study" (with M. W. Maher and R. B. Peterson), Journal of Accounting Research, Autumn 1979, pp. 476-503.

"Tax Features of Securities Options" (with D. Alkire and M. F. Foran). Condensed and reprinted in The Monthly Digest of Tax Articles, June 1978, pp. 45-52.

"Selling Options: A New Twist in Securities Trading" (with M. F. Foran), Reprint No. 77-4. Graduate School of Business Administration, University of Washington, 1977.

"Tax Features of Securities Options" (with D. Alkire and M. F. Foran), The Tax Auditor, November 1977, pp. 652-655.

"Social Responsibility of Human Service Agencies," Journal of Contemporary Business, Winter 1977.

"Toward A Theory of Corporate Social Accounting," The Accounting Review, July 1976, pp. 516-528.

"State of the Art of Social Accounting--A Critical Analysis," in "Report of Committee on Accounting for Social Performance," The Accounting Review. Supplement to Vol. XLXI, 1976, pp. 45-51.

"Selling Options: A New Twist in Marketable Securities Trading" (with M. S. Foran), Journal of Accountancy, June 1976, pp. 57-64.

"Strategic Goals and Performance Criteria in CPA Firms" (with R. B. Peterson and M. W. Maher), Journal of Accountancy, January 1976, pp. 56-64.

"Profit and Growth" (with K. M. McCaffree, L. Muller and M. W. Maher), Governing Council Report, Vol. 4, No. 2, April 1975, pp. 57-59.

"Public Law 92-603 and Accounting Problems in Nursing Homes" (with K. M. McCaffree), Governing Council Report, Vol. 4, No. 2, April 1975, pp. 51-56.

"Accounting for Puts and Calls" (with M. F. Foran), Journal of Accountancy, January 1975, pp. 88-91.

"Changing Perspectives for Accounting Education" (with D. T. DeCoster), CA Magazine, May 1974, pp. 63-66.

"Make-or-Buy Decision and Standard Costs--Some Managerial Implications" (with Naomi Tsumagari), Kaikei: The Journal of Japan Accounting Association, Vol. 105, No. 1, January 1974, pp. 41-54.

"Concepts and Standards: Internal Planning and Control Systems--Report of the AAA Committee on Concepts and Standards: Internal Planning and Control," The Accounting Review. Supplement to Volume 49, 1974, pp. 78-96.

"An Algebraic Aid in Teaching the Differences Between Direct Costing and Full Absorption Costing Models" (with D. T. DeCoster), The Accounting Review, October 1973, pp. 800-881.

"Size, Growth Rates and Merger Valuation" (with A. Rappaport), The C.F.A. Digest, Spring 1972 (A Digest).

"Size, Growth Rates, and Merger Valuation" (with A. Rappaport), The Accounting Review, October 1971, pp. 733-745.

"Risk Recognition in Investment Models and Some Implications for Corporate Planning," Western Economic Journal, September 1971 (Abstract).

Published Cases

Othello Corporation (A) and Instructor’s Guide in R. S. Kaplan and A. A. Atkinson, Advanced Management Accounting, 3rd edition, Prentice-Hall, Englewood Cliffs, NJ, 1998.

The Boeing Commercial Airplane Group: Design Process Evolution, (with K. A. Brown and T. Schmitt), in C. W. L. Hill and G. R. Jones, Strategic Management, 4th edition, 1998.

The following cases and instructors’ guides were published in Cases From Management Accounting Practice, The Institute of Management Accountants, Montvale, New Jersey, 1997-98.

“The Boeing Company (A): Process and Activity Analysis at Propulsion Systems Division”

“The Boeing Company (B): Process Improvement at Propulsion Systems Division”

Instructor’s Guide: The Boeing Company (A): Process and Activity Analysis at Propulsion Systems Division

Instructor’s Guide: The Boeing Company (B): Process Improvement at Propulsion Systems Division.

The following cases and instructor's guides were published in Mary T. Ziebell and Don T. DeCoster, Management Control Systems in Nonprofit Organizations, Harcourt, Brace, Jovanovich, Inc., 1991.

"Midtown Mental Health" (case), pp. 140-143.
"Midtown Mental Health" (instructor's guide), pp. 53-56.
"Vallejo Transit System" (case), pp. 566-571.
"Vallejo Transit System" (instructor's guide), pp. 281-287.

The following cases and instructor’s guides are published in Management Accounting, A Decision Emphasis (D. T. DeCoster and E. L. Schaefer), New York: John Wiley & Sons, Inc., 1982.

"Cost Determination and Reimbursement in Not-for-Profit Setting," pp. 293-295.
"Pricing in a Public Marina."

The following cases and instructor’s guides are published in Management Control in Nonprofit Organizations: Text and Cases (K. V. Ramanathan), New York: John Wiley & Sons, Inc., 1982.

"United Way of King County (A)," pp. 24-38.
"Portable Kidney Dialysis Manufacturers," pp. 100-116.
"United Way of King County (B)," pp. 97-99.
"Midtown Mental Health Center," pp. 157-159.
"Fogbank Public Port (A)," pp. 191-197.
"Seattle Children's Home (A)," pp. 197-206.
"Fogbank Public Port (B)," pp. 241-245.
"Fogbank Public Port (C)," pp. 245-252.
"Maple Glen Nursing Home," pp. 290-293.
"Overseas Cash Management," pp. 293-297.
"Norfolk Community Clinic," pp. 388-390.
"Office of Operations Review," pp. 391-396.
"Seattle Children's Home (B)," pp. 501-516.
"Vallejo Transit System," pp. 581-585.

"Bhatia Radio Stores," in John Dearden, et al., Management Accounting, MacMillan Publishing Company, Bombay, 1981.

"Truckee River Campgrounds (A): A New Business Proposal (with D. J. Piehl), in Policy Formulation and Strategy Management (F. Glenn Boseman), New York: John Wiley and Sons, Inc., 1976.

"Caterpillar Tractor Company," in J. T. O'Neil, L. C. Farwell and F. V. Boyd, Quantitative Controls in Business, Homewood, IL: Richard D. Irwin, Inc., 1965, pp. 227-235.

"Benton Spring Company," in J. T. O'Neil, L. C. Farwell and F. V. Boyd, Quantitative Controls in Business, Homewood, IL: Richard D. Irwin, Inc., 1965, pp. 314-321.

"Midwestern Plastics Corporation," in J. T. O'Neil, L. C. Farwell and F. V. Boyd, Quantitative Controls in Business, Homewood, IL: Richard D. Irwin, Inc., 1965, pp. 370-374.

Cases Listed in Clearing Houses

The following case is listed in the European Case Clearing House in 1997.

The Boeing Commercial Airplane Group: Design Process Evolution, (with K. A. Brown and T. Schmitt). 1997, Ref. # 397-037-1.

The following cases are listed in the European Case Clearing House in 1994.

The Boeing Company (A): Process and Acting Analysis at the Propulsion Systems Division. Ref. #†194ñ016-1.

The Boeing Company (B): Process Improvements at the Propulsion Systems Division. Ref. # 194-017-1.

Instructor’s Guide:

The Boeing Company (A): Process and Activity Analysis of Propulsion Systems Division. Listed in the European Case Clearing House, Ref.#†194-016-8.

The Boeing Company (B): Process Improvement at Propulsion Systems Division. Listed in the European Case Clearing House, Ref. # 194-017-8.

The following cases are included in D. J. Piehl, Entrepreneurship: To Start A New Business Enterprise and Avoid Going Broke. Seattle: ASUW Lecture Notes, University of Washington, 1975.

"Truckee River Campgrounds (A): A New Business Proposal" (with D. J. Piehl), pp. 6-24.

"Advani Enterprises: A proposal for the New Business Venture in India with U.S. Collaboration" (with D. J. Piehl), pp. 25-37.

"Truckee River Campgrounds (C)" (with D. J. Piehl), pp. 93-101.

"Truckee River Campgrounds (B)" (with D. J. Piehl), pp. 123-139.

The following cases are included in Intercollegiate Bibliography: 1974 New Cases in Administration. Boston: Intercollegiate Case Clearing House, 1974.

"Liberal Art of Accounting" (with J. H. Herstenstein), in Intercollegiate Case Bibliography: 1979 New Cases in Administration. Boston: Intercollegiate Clearing House, 1979. This case is used in Harvard University Advanced Management Programs regularly.

"Advani Enterprises: A Proposal for a New Business Venture in India with U.S. Collaboration" (with D. J. Piehl).

"Truckee River Campgrounds: A New Business Proposal" (with D. J. Piehl), in Intercollegiate Bibliography: Cases in Business Administration. Boston: Intercollegiate Clearing House, 1973.

The following cases are included in Bibliography of Indian Cases in Management, Amedabad, India: Indian Institute of Management.

"Lyons Industrials Ltd.," 1970.
"Air India (I)," 1967.
"Bombay Drug Stores (B)," 1967.
"Chacko Agencies," 1967.
"Lilac Flour Mills," 1967.

Unpublished Cases

RICOH Company Limited: Target Costing Methodology (1996).

The Boeing Company: Market Driven Target Costing--737-900 Application (2005).