Ralph E. Smith, Ph.D., CPA is a Professor of Accountancy at Arizona State University where he has taught graduate and undergraduate courses and seminars in Financial Accounting. Dr. Smith received his Ph.D. from the University of Kansas. He has written a number of articles which have been published in the Accounting Review, the Journal of Accountancy, the Journal of Financial and Quantitative Analysis and other professional and academic journals.
Rick Birney is the Director of Instructional Technology for the College of Business at Arizona State University. His primary responsibilities include the integration of technology into the business curriculum. Mr. Birney teaches upper division courses in Instructional Courseware Design, Computer Based Training and Accounting Authoring Software. He worked for over 20 years in engineering management, systems applications and training for Hughes Aircraft, Pioneer corporation of America and Kaiser Aerospace and Electronics. In addition, Mr. Birney conducts several professional and academic workshops.
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