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Business Home > Faculty > Faculty Biography

Faculty Biography

Douglas Barney
Professor of Accounting
012 Hillside Hall
(812) 941-2532
dbarney@ius.edu

Professional Interests:

Research: Financial Reporting, Pedagogy

Teaching: Financial Reporting

Academic Background:

Intellectual Contributions:

Refereed Articles

Pittman, P. & Barney, D. K. (in press).  Who's Responsible for the Learning Process in Higher Education? The Journal of Learning in Higher Education .

Tschopp, D. J., Wells, S. C., & Barney, D. K. (2005).  Property Taxes: Trends and Alternatives. State Tax Notes, 36 (8) , 599-607.

Wells, S. C., Honea, J. H., & Barney, D. K. (2004).  Internet Use by Accounting Educators. Journal of Accounting and Finance Research, 12 (1) , 58-71.

Barney, D. K., Bjornson, C. , & Taurman, K. (2004).  What does the Government Tax: The Obvious, the Obscure, and the Obtuse. National Public Accountant .

Tschopp, D. J., Wells, S. C., & Barney, D. K. (2004).  Financial Debacles and State Regulation: Boards of Public Accountancy and Cascade Effect of Sarbanes-Oxley. CPA Journal , 64-67.

Barney, D. K., Bjornson, C. , & Wells, S. C. (2003).  Just how small is your business? National Public Accountant , 4-6.

Swenson, D. & Barney, D. K. (2001).  A Survey of Activity-Based Cost Management Implementations. Journal of Corporate Accounting and Finance , 35-44.

Alse, J. & Barney, D. K. (2001).  Predicting LDC Debt Rescheduling: Performance Evaluation of OLS, Logit, and Neural Networks Models. Journal of Forecasting, 20 , 603-615.

Bjornson, C. & Barney, D. K. (1999).  Identifying Significant Inputs with Neural Networks: Tax Court Determination of Reasonable Compensation. Expert Systems with Applications: An Interantional Journal, 17 , 13-19.

Barney, D. K., Graves, O. F., & Johnson, J. (1999).  The Farmers Home Administration and Farm Debt Failure Prediction. Journal of Accounting and Public Policy, 18 (2) , 99-139.

Wells, S. C., Barney, D. K., & Honea, J. H. (1998).  Accounting Education Issues: A Case Study. Journal of Accounting and Finance Research, 6 (2) , 44-49.

Barney, D. K., Wells, S. C., & Stapp, T. (1998).  Understanding the Appropriate Business Form (Part 2). National Public Accountant , 51-53.

Bjornson, C. & Barney, D. K. (1998).  Tax Planning for Small Business: A Dozen Helpful Strategies. National Public Accountant, 43 (1) , 11-18.

Barney, D. K. & Bjornson, C. (1997).  The Neural Network: A New Tax Research Tool. Journal of Accounting and Finance Research, 4 (1) , 59-67.

Barney, D. K. & Bjornson, C. (1997).  Identifying Significant Model Inputs with Neural Networks: A Comparative Study. Journal of Accounting and Finance Research, 4 (2) , 50-59.

Meredith, V., Barney, D. K., & French, G. R. (1997).  Using a National Standardized Test as a Predictor of Classroom Performance. Adult Assessment Forum, 7 (3) , 16-18.

Meredith, V., Barney, D. K., & French, G. R. (1997).  An Evaluation of a National Standardized Test and Prior Grades as Predictors of Classroom Performance. Journal of the Indiana Academy of the Social Sciences, 1 (35-40) .

Barney, D. K., Wells, S. C., & Stapp, T. (1997).  Understanding the Appropriate Business Form (Part 1). National Public Accountant, 42 (10) , 9-11.

French, G. R. & Barney, D. K. (1997).  Is Litigation Changing the Practice of Public Accounting. Ohio CPA Journal, 56 (1) , 18-26.

Alse, J. & Barney, D. K. (1996).  Predicting LDC Debt Rescheduling: A Neural Network Approach. Journal of Accounting and Finance Research, 2 (2) , 49-58.

Barney, D. K. & Flesher, D. (1994).  Early 19th Century Productivity Accounting: The Locust Grove Plantation Slave Ledger. Accounting, Business and Financial History , 275-294.

Wells, S. C., Wallace, W. , & Barney, D. K. (1992).  Taxpayers Face Diversity in State Appeals Procedures. Journal of Accountancy , 39-42.

Refereed Proceedings

Abstract Only

Wells, S. C., Barney, D. K., & Tschopp, D. (2006).  Complexity in U.S. GAAP. Southeast American Accounting Association .

Barney, D. K. & Flesher, T. (2006).  Influence of Agriculture on our Individual Income Tax Laws. Southeast American Accounting Association .

Pittman, P. & Barney, D. K. (2006).  Who's Responsible for the Learning Process in Higher Education. American Accounting Association .

Tschopp, D., Wells, S. , & Barney, D. (2005).  Property Taxes: Trends and Alternatives. Southeast American Accounting Association .

Barney, D. K. & Flesher, T. (2002).  The Impact of Farmers on the Origin of Income Tax: An Examination of Congressional Records and Agricultural Publications. Southeast American Accounting Association .

Swenson, D. & Barney, D. (1998).  A survey of activity-based cost management implementations. American Accounting Association .

Wadsworth, F. & Barney, D. (1998).  An Investigation of Factors Related to Student Retention. Annual Lilly Conference on College Teaching .

Wadsworth, F. & Barney, D. (1997).  An Examination of Factors Related to Student Retention. Annual Lilly Conference on College Teaching .

Swenson, D. & Barney, D. (1997).  Activity-Based Management and Complexity Reduction at Carrier Corporation. Western American Accounting Association .

Meredith, V., French, R. , & Barney, D. (1997).  Using a National Standardized Test as a Predictor of Classroom Performance. Indiana Academy of Social Sciences .

Barney, D. K. & Bjornson, C. (1997).  Identifying Significant Model Inputs with Neural Networks: A Comparative Study. American Accounting Association .

Barney, D. K., Graves, O. F., & Johnson, J. (1996).  Identification of Significant Ratios in the Prediction of Farm Debt Failure: A Neural Network Approach. European Accounting Association .

Wadsworth, F. & Barney, D. (1996).  Identifying Factors of Student Success: A Content Analysis Approach. Annual Lilly Conference on College Teaching .

Barney, D. K., Graves, O. F., & Johnson, J. (1995).  Modeling Farm Debt Failure. Southwest Accounting Association .

Barney, D. K., Flesher, T. , & Flesher, D. (1995).  The Consideration of Agriculture in the Origin of U.S. Income Tax Laws. Southeast American Accounting Association .

Barney, D. K., Graves, O. F., & Johnson, J. (1995).  The Farmers Home Administration and Farm Debt Failure Prediction. American Accounting Association .

Barney, D. K., Graves, O. F., & Johnson, J. (1993).  Modeling Farm Debt Failure: An Artificial Neural Systems Approach. Decision Sciences Institute .

Barney, D. K. & Thompson, J. (1992).  The Use of GAAP or RAP as a Determining Factor in Savings and Loan Failures. Southwest Accounting Association .

Barney, D. K. (1992).  Analysis of Student Performance in Their First Managerial Accounting Course: A Replication of Eskew and Faley. Southeast American Accounting Association.

Non-Refereed Articles

Barney, D. K. (2006).  The Future of Farm Financial Reporting; A Delphi Study. Ag Lender, 10 (1) .

Wells, S. C., Tschopp, D. J., & Barney, D. K. (2005).  State Tax Amnesty Programs on the Rebound: Again. Journal of State Taxation, 23 (3) , 47-52.

Barney, D. K. (2004).  Building Rapport with Your Students. Quick Hits for New Faculty , 47-50.

Pittman, P. & Barney, D. K. (2004).  Mesauring and Assessing Class Participation. Quick Hits for New Faculty, 21-23.

Pittman, P. & Barney, D. K. (2004).  Top 10 Practices that Lead to Student Success. Quick Hits for New Faculty , 10-13.

Barney, D. K. & Graves, O. F. (2002).  Can the Farm Service Agency Predict Farm Debt Failure. Journal of Agricultural Lending, 16 (1) , 9-15.

Barney, D. K. & Cassidy, J. (1993).  Farm Financial Reporting - Use of Recommendations of the FFSTF. Journal of Agricultural Lending, 6 (3) , 8-14.

Barney, D. K., Wells, S. C., & Wallace, W. (1992).  Funding State Budgets During a Recession: A Case Study of Tennessee. Journal of State Taxation, 10 (4) , 61-70.

McEvoy, M. & Barney, D. K. (1992).  Comparing Canadian and U.S. Agricultural Financial Reporting Standards. Journal of Agricultural Lending, 40 , 643-651.

Invited Articles/Reviews

Barney, D. K. & Bjornson, C. (2000).  Government Accounting Career Opportunities. New Accountant , 14-17. (Invited)

Presentation of Refereed Papers

International

Alse, J. & Barney, D. K. (1997). Predicting LDC Debt Rescheduling: Performance Evaluation of OLS, Logit, and Neural Network Models.   Presented at International Trade and Finance Association Conference, Porto, Portugal.

Barney, D.K., Graves, O. F., & Johnson, J. (1996). Identification of Significant Ratios in the Prediction of Farm Debt Failure: A Neural Network Approach.   Presented at European Accounting Association, Bergen, Norway.

Felton, V. & Barney, D. K. (1994). The Effects of Changes in Marginal Income Tax Rates on Contributions to the Nonprofit Performing Arts in the U.S.   Presented at International Congress on Cultural Economics, Hamburg, Germany.

National

Pittman, P. & Barney, D. K. (2006). Who's Responsible for the Learning Process in Higher Education.   Presented at American Accounting Association , Washington, District of Columbia.

Barney, D.K. (2006, August). Enhancing Student Interview Skills.   Presented at American Accounting Association , Washington, District of Columbia.

Swenson, D. & Barney, D. (1998). A survey of activity-based cost management implementations.   Presented at American Accounting Association , Washington, District of Columbia.

Wadsworth, F. & Barney, D. (1998). An Investigation of Factors Related to Student Retention.   Presented at Annual Lilly Conference on College Teaching, Oxford, Ohio.

Alse, J., Barney, D. K., & Bjornson, C. (1998). The Determinants of Sovereign Risk Ratings.   Presented at Allied Social Science Association Meeting, Chicago, Illinois.

Wadsworth, F. & Barney, D. (1997). An Examination of Factors Related to Student Retention.   Presented at Annual Lilly Conference on College Teaching, Oxford, Ohio.

Barney, D.K. & Bjornson, C. (1997). Identifying Significant Model Inputs with Neural Networks: A Comparative Study.   Presented at American Accounting Association, Dallas, Texas.

Bjornson, C. & Barney, D. K. (1997). Tax Planning for Small Business.   Presented at Allied Academies, Las Vegas, Nevada.

Wadsworth, F. & Barney, D. (1996). Identifying Factors of Student Success: A Content Analysis Approach.   Presented at Annual Lilly Conference on College Teaching, Oxford, Ohio.

Barney, D.K., Graves, O. F., & Johnson, J. (1995). The Farmers Home Administration and Farm Debt Failure Prediction.   Presented at American Accounting Association, Nashville, Tennessee.

Johnson, J. & Barney, D. K. (1994). Modeling Farm Debt Failure with an Artificial Neural System.   Presented at Institute of Management Science Operations Research Society of America, Boston, Massachusetts.

Barney, D.K., Graves, O. F., & Johnson, J. (1993). Modeling Farm Debt Failure: An Artificial Neural Systems Approach.   Presented at Decision Sciences Institute, Boston, Massachusetts.

Regional

Wells, S.C., Barney, D. K., & Tschopp, D. (2006). Complexity in U.S. GAAP.   Presented at Southeast American Accounting Association , Knoxville, Tennessee.

Barney, D.K. & Flesher, T. (2006). Influence of Agriculture on our Individual Income Tax Laws.   Presented at Southeast American Accounting Association , Knoxville, Tennessee.

Barney, D.K. (2006, April). Enhancing Student Interview Skills.   Presented at Southeast American Accounting Association , Knoxville, Tennessee.

Tschopp, D., Wells, S., & Barney, D. (2005). Property Taxes: Trends and Alternatives.   Presented at Southeast American Accounting Association , Charlotte, North Carolina.

Wells, S.C., Tschopp, D., & Barney, D. K. (2003, April). An Update on State Amnesty Programs.   Presented at SOBIE Conference, Branson, Missouri.

Barney, D.K. & Flesher, T. (2002). The Impact of Farmers on the Origin of Income Tax: An Examination of Congressional Records and Agricultural Publications.   Presented at Southeast American Accounting Association , Birmingham, Alabama.

Swenson, D. & Barney, D. (1997). Activity-Based Management and Complexity Reduction at Carrier Corporation.   Presented at Western American Accounting Association, Santa Rosa, California.

Meredith, V., French, R., & Barney, D. (1997). Using a National Standardized Test as a Predictor of Classroom Performance.   Presented at Indiana Academy of Social Sciences, New Albany, Indiana.

Alse, J. & Barney, D. K. (1997). Predicting LDC Debt Rescheduling: Performance Evaluation of OLS, Logit, and Neural Network Models.   Presented at Midwest Economic Association , Lexington, Kentucky.

Barney, D.K., Graves, O. F., & Johnson, J. (1995). Modeling Farm Debt Failure.   Presented at Southwest Accounting Association, Houston, Texas.

Barney, D.K., Flesher, T., & Flesher, D. (1995). The Consideration of Agriculture in the Origin of U.S. Income Tax Laws.   Presented at Southeast American Accounting Association , Miama, Florida.

Barney, D.K. & Thompson, J. (1992). The Use of GAAP or RAP as a Determining Factor in Savings and Loan Failures.   Presented at Southwest Accounting Association, Dallas, Texas.

Barney, D.K. (1992). Analysis of Student Performance in Their First Managerial Accounting Course: A Replication of Eskew and Faley.   Presented at Southeast American Accounting Association, Nashville, Tennessee.

Presentation of Non-Refereed Papers

National

Pittman, P. & Barney, D. (2005). Who's Responsible for the Learning Process in Higher Education. Academy of Business Disciplines Annual Meeting, Ft. Myers, Florida.

Wells, S. , Barney, D., & Tschopp, D. (2005). Complexity in U.S. GAAP. Academy of Business Disciplines Annual Meeting, Ft. Myers, Florida.

Wells, S. , Barney, D., Tschopp, D., & Odaiyappa, R. (2005). The Hammer Penalty: Did it Nail California Taxpayers? Academy of Business Disciplines Annual Meeting, Ft. Myers, Florida.

Wells, S. C., Tschopp, D., & Barney, D. (2004). Changes in the Use of Property Taxes by State and Local Governments. Academy of Business Disciplines Annual Meeting, Ft. Myers, Florida.

Barney, D. K., Bjornson, C., & Taurman, K. (2003). What Does the Government Tax: The Obvious, the Obscure, and the Obtuse. Academy of Business Disciplines Annual Meeting, Ft. Myers, Florida.

Tschopp, D. , Wells, S., & Barney, D. (2003). Recent Financial Debacles and State Boards of Accountancy. Academy of Business Disciplines Annual Meeting, Ft. Myers, Florida.

Barney, D. & Pilmer, D. (2003). How is Teaching Acting? Academy of Business Disciplines Annual Meeting, Ft. Myers, Florida.

Wadsworth, F. , Bjornson, D., & Bjornson, C. (2001). An Examination of Student Retention Rates at a NonResidential Campus. Academy of Business Disciplines Annual Meeting, Ft. Myers, Florida.

Barney, D. K. & Bjornson, C. (2001). Internal Revenue Code Definitions of Small Business. American Academy of Accounting and Finance, New Orleans, Louisiana.

Wadsworth, F. , Barney, D., & Bjornson, C. (2000). Factors Impacting College Student Retention. Academy of Business Disciplines Annual Meeting, Ft. Myers, Florida.

Wells, S. , Bjornson, D., & Taurman, D. (2000). Complexity in U.S. Accounting Standards. Academy of Business Disciplines Annual Meeting, Ft. Myers, Florida.

Wells, S. , Honea, J., & Barney, D. (1999). AACSB and Internet Utilization by Accounting Faculty. Academy of Business Disciplines Annual Meeting, Ft. Myers, Florida.

Barney, D. K., Bjornson, C., & Stapp, T. (1999). Taxable Mergers: A Viable Alternative. Academy of Business Disciplines Annual Meeting, Ft. Myers, Florida.

Wells, S. & Barney, D. (1999). Sales and Use Taxes. Academy of Business Disciplines Annual Meeting, Ft. Myers, Florida.

Barney, D. K. & Bjornson, C. (1998). Are You Wealthy? Your Government May Think So. American Academy of Accounting and Finance, New Orleans, Louisiana.

Barney, D. K. & Bjornson, C. (1996). Identifying Significant Model Inputs with Neural Networks: A Comparative Study. American Academy of Accounting and Finance, New Orleans, Louisiana.

Barney, D. K. & Bjornson, C. (1995). The Neural Network: A New Tax Research Tool. American Academy of Accounting and Finance, New Orleans, Louisiana.

Alse, J. & Barney, D. (1995). Predicting LDC Debt Rescheduling: A Neural Network Approach. American Academy of Accounting and Finance, New Orleans, Louisiana.

Regional

Wells, S. C., Tschopp, D., & Barney, D. K. (2004). State Tax Amnesty Programs. SOBIE Conference, Birmingham, Alabama.

Wells, S. C. & Barney, D. K. (2000). Length of Teaching Experience and Internet Usage Among Accounting Faculty. SOBIE Conference, Springfield, Missouri.

Wells, S. & Barney, D. (1997). Student Perceptions: Influence of Textbook Choice and Accounting Education Change Commission Issues. MidSouth Association of Accounting and Finance, Atlanta, Georgia.

Wells, S. & Barney, D. (1996). Evaluation of Students' Perceptions of Introductory Accounting Texts. MidSouth Association of Accounting and Finance, Jackson, Mississippi.

Barney, D. K. & Alse, J. (1996). Predicting LDC Debt Rescheduling: Performance Evaluation of OLS, Logit, and Neural Network Models. Kentucky Economic Association Conference, Lexington, Kentucky.

Alse, J. & Barney, D. K. (1995). Predicting LDC Debt Rescheduling. Kentucky Economic Association Conference, Lexington, Kentucky.

Local

Pittman, P. & Barney, D. K. (2004). Who's Responsibility is the Learning Process in Higher Education? SOB brownbag, New Albany, Indiana.

Barney, D. K. & Pilmer, D. (2004, March). How is Teaching Acting? SOB brownbag, New Albany, Indiana.

Barney, D. K. (1994, March). Jump Starting Your Academic Career. SOB brownbag, New Albany, Indiana.

Barney, D. K. (1994, March). Neural Networks and Modeling Farm Debt Failure. SOB brownbag, New Albany, Indiana.

Research Grants

Funded-Internal

2006 - "Second meeting travel," Indiana University SE, ( $200).

2005 - "Faculty Advisor for Howell Oliver, receipient of 2005 Student Summer Fellowship," Indiana University SE, ( $0).

2002 - "Student Assistantship ," Indiana University SE, ( $0).

2001 - "Student Assistantship," Indiana University SE, ( $0).

2000 - "Harvard Discussion Seminar," Indiana University SE, ( $0).

1999 - "Partnership Grant," Institute for Learning and Teaching Excellence, ( $0).

1997 - "Second Meeting Travel," Indiana University SE, ( $0).

1997 - "Second Meeting Travel ," Indiana University SE, ( $0).

1996 - "Second Meeting Travel," Indiana University SE, ( $0).

1995 - "Second Meeting Travel," Indiana University SE, ( $0).

1995 - "Faculty Development in International Programs $1,500," Indiana University Office of International Programs, ( $0).

1995 - "IOL Grant to attend International Faculty Conference - $750," Indiana University SE, ( $0).

1994 - "Arthur Andersen paid all expenses for their New Faculty Consortium," Arthur Andersen, ( $0).

1994 - "Second Meeting Travel," Indiana University SE, ( $0).

1994 - "European Accounting Association $600," Indiana University International Programs, ( $0).

Dissertation

The Farmers Home Administration: Modeling Farm Debt Failure

Other Research Activities

2004 - Other Publications:  Book Review published in Journal of Business Disciplines, Volume V, Number 2, pages 109-110. The book was Final Accounting: Ambition, Greed, and the Fall of Arthur Andersen (by Barbara Toffler).

1999 - Other Publications:  Book Review published in Public Choice, Volume 99, pages 224-229. The book was Political Economic Models and Agricultural Policy Formation: Empirical Applicability and Relevance for the CAP.