1

Peter C. Brewer, CPA

626 Honor Lane
Oxford, Ohio 45056
(513) 529-6271

Academic Employment History

Miami University
Department of Accountancy
Professor (promoted July 2006)

Miami University
Department of Accountancy
Associate Professor (tenured and promoted July 2000)

Miami University
Department of Accountancy
Assistant Professor (August 1994 June 2000)

Educational Background

Ph.D. in Business Administration
University of Tennessee
December 1994

Master of Accountancy
University of Virginia (McIntire School)
May 1991

Bachelor of Science in Accounting
Penn State University
May 1986

Journal Articles

Brewer, P., M. Garamoni, and J. Haddad, University Tees: Introducing Fundamentals of
Management Accounting in a Small Business, Journal of Accounting Education, forthcoming.

Brewer, P., Redefining Management Accounting: Promoting the Four Pillars of Our Profession,
Strategic Finance, March 2008.

Brewer, P., and F. Kennedy, Motivating Lean Behavior: The Role of Accounting, Cost
Management, November/December 2006.

Kennedy, F., and P. Brewer, The Lean Enterprise and Traditional Accounting: Is the
Honeymoon Over? Journal of Corporate Accounting and Finance, September/October 2006.

Ballou, B., P. Brewer, and D. Heitger, Integrating the Balanced Scorecard and Enterprise Risk
Management, Internal Auditing, May/June 2006.

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Kennedy, F., and P. Brewer, Lean Accounting: Whats It All About? Strategic Finance,
November 2005.

Brewer, P., and F. Kennedy, Creating a Lean Enterprise: The Case of the Lebanon Gasket
Company, Strategic Finance, September 2005.

Brewer, P., and J. Eighme, Using Six Sigma to Improve the Finance Function, Strategic
Finance, May 2005.

Brewer, P., S. Davis, and T. Albright, Building a Successful Balanced Scorecard Program, Cost
Management, January/February 2005.

Brewer, P., T. Albright, and S. Davis, Security Regional Bank: Implementing a Balanced
Scorecard Using the Business Modeling Approach, Journal of Corporate Accounting and
Finance, July/August 2004.

Brewer, P., Six Sigma Helps a Company Create a Culture of Accountability, Journal of
Organizational Excellence, Summer 2004.

Brewer, P., and L. Levine, The Business Modeling Approach to Creating a Balanced
Scorecard, Controlling: Technologies of Management, Published by the Association of
Controllers in Russia, April 2004.

Brewer, P., and N. Bagranoff, Near Zero Defect Accounting with Six Sigma, Journal of
Corporate Accounting and Finance, January/February 2004.

Brewer, P., P. Juras, and E. R. Brownlee II, Global Electronics, Inc.: ABC Implementation and
the Change Management Process, Issues in Accounting Education, February 2003.

Bagranoff, N., and P. Brewer, PMB Investments: An Enterprise System Implementation,
Journal of Information Systems, Spring 2003.

Brewer, P., Aligning Supply Chain Incentives Using the Balanced Scorecard, Supply Chain
Forum: An International Journal, June 2002.

Brewer, P., R. Campbell, and R. McClure, Supercharging Your ABC: Use Revenue Data!,
Journal of Corporate Accounting and Finance, March-April 2002.

Brewer, P., Putting Strategy into the Balanced Scorecard, Strategic Finance, January 2002.

Brewer, P., and T. Speh, Adapting the Balanced Scorecard to Supply Chain Management,
Supply Chain Management Review, March/April 2001.

Brewer, P., R. Campbell and R. McClure, Wilson Electronics (A) and (B): An ABC Capstone
Experience, Issues in Accounting Education, August 2000.

Brewer, P., An Approach to Organizing a Management Accounting Curriculum, Issues in
Accounting Education, May 2000.

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Brewer, P., and T. Speh, Using the Balanced Scorecard to Measure Supply Chain Performance,
Journal of Business Logistics, Spring 2000.

Brewer, P., Chandra, G., and C. Hock, Economic Value Added (EVA): Its Uses and
Limitations, SAM Advanced Management Journal, Spring 1999

Brewer, P., and P. Wisner, From Cost Accounting to Cost Management, Journal of
Engineering Valuation and Cost Analysis, July 1998.

Brewer, P., National Culture and Activity-Based Costing Systems: A Note, Management
Accounting Research, June 1998.

Brewer, P., Developing a Data Center Chargeback System Using ABC, Journal of Cost
Management, May/June 1998.

Brewer, P., "Managing Transnational Cost Management Systems," Journal of Cost Management,
November/December 1997.

Brewer, P., and L. Vulinec, "Harris Corporations Experiences with using Activity-Based
Costing, Information Strategy: The Executive's Journal, Winter 1997.Bre

Brewer, P., "International Cultural Diversity and the Design of Management Accounting
Systems," Mid-American Journal of Business, Spring 1997.

Campbell, R., P. Brewer, and T. Mills, "Designing an Information System Using Activity-Based
Costing and the Theory of Constraints," Journal of Cost Management, January/February 1997.

Brewer, P., and T. Mills, "ISO 9000 Standards: An Emerging CPA Service Area," Journal of
Accountancy, February 1994

Brewer, P., A. Gatian, and J. Reeve, "Managing Uncertainty," Management Accounting,
October, 1993

Reprints/Translations/Adaptations

Brewer, P., Putting Strategy into the Balanced Scorecard, Chartered Accountants Journal (New
Zealand), April 2004.

Murby, L., Can business modeling help the balanced scorecard work? Insight: The newsletter
of professional accountants in business, Chartered Institute of Management Accountants (United
Kingdom), February 2004. Adapted from Brewer, P., T. Albright, and S. Davis, Security
Regional Bank: Implementing a Balanced Scorecard Using the Business Modeling Approach,
Journal of Corporate Accounting and Finance, July/August 2004.

Brewer, P., Putting Strategy into the Balanced Scorecard, Insight: The newsletter of
professional accountants in business, Chartered Institute of Management Accountants (United
Kingdom), February 2004.
Brewer, P., Putting Strategy into the Balanced Scorecard, Finance and Management (U.K.),
March 2004.

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Brewer, P., P. Juras, and E. R. Brownlee II, Global Electronics, Inc.: ABC Implementation and
the Change Management Process, Emerging Practices in Cost Management, J. Edwards (ed.),
Warren, Gorham & Lamont, 2004.

Brewer, P., Putting Strategy into the Balanced Scorecard, Emerging Practices in Cost
Management, J. Edwards (ed.), Warren, Gorham & Lamont, 2002.

Brewer, P., and T. Speh, Using the Balanced Scorecard to Measure Supply Chain
Performance, Vision: Genco Distribution News, circulated to 6,500 employees in the world-wide
distribution industry, Volume 3, 2001.

Brewer, P., Le tableau de bord prospectif, outil d'alignement des mesures de performance de la
chane logistique : l'exemple de Dell," Logistique et Management (Bordeaux, France), vol. 9 no.2
2001. This article is a French translation of Brewer, P., Aligning Supply Chain Incentives Using
the Balanced Scorecard, Supply Chain Forum: An International Journal, June 2002.

Speh, T., and P. Brewer, Measuring Supply Chain Performance with the Balanced Scorecard
Approach, Distribution Business Management Journal, Summer 2001.

Campbell, R., P. Brewer, and T. Mills, "Designing an Information System Using Activity-Based
Costing and the Theory of Constraints," Readings in Management Accounting, S.M. Young (ed.),
Prentice Hall, 2001.

Campbell, R., P. Brewer, and T. Mills, "Designing an Information System Using Activity-Based
Costing and the Theory of Constraints," Readings and Issues in Cost Management, J. Reeve (ed.),
Warren, Gorham and Lamont, 2000.

Brewer, P., Developing a Data Center Chargeback System Using ABC, Readings and Issues in
Cost Management, J. Reeve (ed.), Warren, Gorham and Lamont, 2000.

Brewer, P., "Managing Transnational Cost Management Systems," Emerging Practices in Cost
Management, J. Edwards (ed.), Warren, Gorham & Lamont, 1999.

Brewer, P., Developing a Data Center Chargeback System Using ABC, Emerging Practices in
Cost Management, J. Edwards (ed.), Warren, Gorham and Lamont, 1999.



Proceedings

Brewer, P., Wilson Electronics: A Teaching Case, Proceedings of the Decision Sciences
Institute Annual Conference, November 1998, Las Vegas, Nevada.

Brewer, P., Implementing an Activity-Based Cost Management System: A Cross-Cultural Field
Study, Proceedings of the 3rd International Management Control Systems Symposium, July
1995, Imperial College, London.

Textbooks/Book Chapters

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Noreen, E, P. Brewer, and R. Garrison, Managerial Accounting for Managers, 1
st
edition, 2009,
McGraw-Hill/Irwin Textbook Publishing, Burr Ridge, IL.

Brewer, P., R. Garrison, and E. Noreen, Introduction to Managerial Accounting, 4
th
edition,
2009, McGraw-Hill/Irwin Textbook Publishing, Burr Ridge, IL.

Kennedy, F. and P. Brewer, Motivating Employee Performance in Lean Environments: Respect,
Empower and Support, in Lean Accounting: Best Practices for Sustainable Integration (ed.) Joe
Stenzel, John Wiley & Sons, New York, NY, April 2007.

Garrison, R., E. Noreen, and P. Brewer, Managerial Accounting, 12
th
edition, 2008, McGraw-
Hill/Irwin Textbook Publishing, Burr Ridge, IL.

Brewer, P., R. Garrison, and E. Noreen, Introduction to Managerial Accounting, 3
rd
edition
2007, McGraw-Hill/Irwin Textbook Publishing, Burr Ridge, IL.

Garrison, R., E. Noreen, and P. Brewer, Managerial Accounting, 11
th
edition, 2006, McGraw-
Hill/Irwin Textbook Publishing, Burr Ridge, IL.

Brewer, P., R. Garrison, and E. Noreen, Introduction to Managerial Accounting, 2
nd
edition
2005, McGraw-Hill/Irwin Textbook Publishing, Burr Ridge, IL.

Paper Presentations

Brewer, P., Motivating Lean Behavior: The Role of Accounting, Lean Accounting Summit,
Dearborn, MI, September 2005.

Brewer, P., and T. Speh, Adapting the Balanced Scorecard to Stimulate Collaborative Supply
Chain Behavior, Council of Logistics Management, Cincinnati Chapter Monthly Meeting,
Cincinnati, OH, November 2000.

Brewer, P., Management Accounting Change Initiatives: A Cross-Disciplinary Learning
Experience, Academy of Business Education Annual Meeting, Bermuda, September 2000.

Brewer, P., and T. Speh, Using the Balanced Scorecard to Measure Supply Chain Performance,
APICS (Akron Chapter) Monthly Meeting, Akron, OH, April 2000.

Brewer, P., An Approach to Organizing a Management Accounting Curriculum, American
Accounting Association Midwest Meeting, Minneapolis, MN, April 1999.

Brewer, P., and T. Speh, An Approach for Measuring Supply Chain Performance, Council of
Logistics Management Annual Conference, Toronto, Canada, October 1999.

Brewer, P, Wilson Electronics: A Teaching Case, American Accounting Association
Management Accounting Research Conference, Orlando, Florida, January 1999.

Brewer, P., "A Case Study of an Activity-Based Cost Management System at Harris
Semiconductor," American Accounting Association Management Accounting Research
Conference, San Antonio, Texas, November 1996.

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Brewer, P., "Implementing an Activity-Based Cost Management System: A Cross-Cultural Field
Study," American Accounting Association Management Accounting Research Conference,
Vancouver, Canada, November 1995.

Brewer, P., "Implementing an Activity-Based Cost Management System: A Cross-Cultural Field
Study," 3rd Management Control Systems Symposium, London, UK, July 1995.

Brewer, P., "From Cost Accounting to Cost Management," Industrial Engineering Research
Conference National Meeting, Nashville, TN, May 1995.

Other Professional Presentations

Brewer, P., Teaching Accounting as a Leadership-Oriented Career Path, The Colloquium on
Change in Accounting Education, Scottsdale, AZ, October 2007.

Brewer, P., Lean Accounting and Lean Manufacturing, Missouri State University/ Heartland
Association 7
th
Annual IMA Conference, Springfield MO, September 2007.

Brewer, P., Using 10-K Reports in Introductory Management Accounting, one of four
presenters to participate in a panel discussion sponsored by the Two-Year College section of the
AAA at the AAA National Meeting, Washington D.C., August 2006.

Brewer, P., The Accountability Cycle: A Framework for Curriculum Innovation, Institute of
Management Accountants National Meeting, Las Vegas, NV, June 2006.

Brewer, P., Teaching Large Classes in a Manner That Engages Students, The Colloquium on
Change in Accounting Education, Long Beach, CA, October 2005.

Brewer, P., and T. Speh, The Balanced Scorecard and the Warehousing Function, UTi
Worldwide, Columbia, SC, April 2005.

Brewer, P., Teaching Large Sections of Introductory Accounting in a Manner That Engages
Students, Accounting Teaching Workshop: Best Practices for Accounting Education (sponsored
by McGraw-Hill/Irwin), Pace University, March 2005.

Brewer, P., Teaching Large Sections of Introductory Accounting in a Manner That Engages
Students, Accounting Teaching Workshop: Best Practices for Accounting Education (sponsored
by McGraw-Hill/Irwin), Bryant University, February 2005.

Brewer, P., Teaching Large Classes in a Manner that Engages Students, 24
th
Annual Lilly
Conference on College Teaching, Miami University, November 2004.

Brewer, P., Teaching Case-Driven Undergraduate Management Accounting Courses, The
Colloquium on Change in Accounting Education, Sedona, AZ, October 2004.

Brewer, P., The Business Modeling Approach to Creating a Balanced Scorecard, Cincinnati-
North chapter of the Institute of Management Accountants, Oxford, OH, April 2004.

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Brewer, P., The Business Modeling Approach to Creating a Balanced Scorecard, Akron-Canton
chapters of the Institute of Management Accountants annual joint meeting, Akron, OH,
December 2003.

Brewer, P., The Business Modeling Approach to Creating a Balanced Scorecard, guest video
lecture for Regis Universitys on-line MBA course, Denver, CO, March 2003.

Brewer, P., The Balanced Scorecard: Strategy and Supply Chain Perspectives, Institute of
Management Accountants National Meeting, Nashville, TN, June 2003.

Brewer, P., Using the Value Dynamics Framework to Enhance the Balanced Scorecard
Performance Measurement Framework: A Class Project, Institute of Management Accountants
National Meeting, New Orleans, LA, June 2001.

Brewer, P., Implementing the Balanced Scorecard, Lenscrafters, Inc., Cincinnati, OH, February
2001.

Brewer, P., Activity-Based Costing for Manufacturing, Sperry Rubber and Plastics Company,
Inc., Brookville, IN, November 2000.

Brewer, P., Careers in Accounting Academia, University of Kentucky Accounting Club
Meeting, Lexington, KY, February 2000.

Brewer, P., An Approach to Measuring Supply Chain Performance, Institute of Management
Accountants, Cincinnati Chapter Monthly Meeting, February 2000.

Brewer, P., and V. Fleming, Using Cooperative Learning with Students Formed from Very
Different Disciplines, Midwest Association of Teachers of Educational Psychology annual
meeting, Oxford, OH, May 1999.


Brewer, P., Using Cooperative Learning with Students Formed from Very Different
Disciplines, Lilly Conference on College Teaching ! West, Lake Arrowhead, California,
March 1999.

Brewer, P., and V. Fleming, Using Cooperative Learning with Students Formed from Very
Different Disciplines, Miami University Presidents Day Teaching Effectiveness Retreat,
Oxford, OH, February 1999.

Brewer, P., Implementing Balanced Scorecard Performance Measurement Systems, Square D
Company, Oxford, OH, October 1998.

Brewer, P., Campbell, R., "ABC and TOC: Friends or Foes?" Proctor & Gamble Executive
Education Seminar, Oxford, OH, May 1996.

Brewer, P., and R. Campbell, ABC and TOC Applications for Manufacturing, Hamilton
Casters, Inc., Hamilton, OH, May 1996.

Brewer, P., Campbell, R. and T. Mills, "ABC and TOC: Friends or Foes?" Proctor & Gamble
Executive Education Seminar, Cincinnati, OH, April 1996.
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Brewer, P., "Contemporary Topics in Management Accounting," Institute of Management
Accountants, Miami Valley Chapter, Oxford, OH, February 1996.

Brewer, P., "Process Cost Management," Operations Research Society of America/The Institute
of Management Science (ORSA/TIMS) Joint National Meeting, Detroit, MI, October 1994.

Web-Based Seminars (Webinars)

Brewer, P., Teaching Strategies for Managerial Accounting, McGraw-Hill/Irwin, Burr Ridge
IL, March 2008.

Brewer, P., P. Riemer, and P. Stroh, Financial Leadership: Sounds Good, But Where Is the
Beef? Institute of Management Accountants, Montvale, NJ, February 2008.

Brewer, P., 10-K Reports: A Valuable Teaching Resource, McGraw-Hill/Irwin, Burr Ridge IL,
October 2006.

Research Awards

Awarded a Certificate of Merit by the Institute of Management Accountants for article titled
Redefining Management Accounting: Promoting the Four Pillars of Our Profession published
in Strategic Finance in March 2008.


Article titled Lean Accounting: Whats It All About? (Published in the Institute of Management
Accountants Strategic Finance) was chosen as one of ten articles of merit for 2006 by the
International Federation of Accountants (IFAC).

Awarded the 2006 Lybrand Silver Medal by the Institute of Management Accountants for my co-
authored article appearing in Strategic Finance titled Lean Accounting: Whats It All About?

Awarded the 2005 Lybrand Gold Medal for the article of the year by the Institute of
Management Accountants for my co-authored article appearing in Strategic Finance titled Using
Six Sigma to Improve the Finance Function.

Article titled Putting Strategy into the Balanced Scorecard (Published in the Institute of
Management Accountants Strategic Finance) was chosen as the winning article in an
international collection of articles published by the International Federation of Accountants
(IFAC). Each year IFAC reviews up to three article submissions from each of its 155 member
accountancy bodies and chooses ten for inclusion in a bound volume of noteworthy articles titled
Articles of Merit. Of the ten articles included in the Articles of Merit: 2003, my article was
selected as the winning article.

Awarded a Certificate of Merit by the Institute of Management Accountants for article titled
Putting Strategy into the Balanced Scorecard published in Strategic Finance in January 2002.

Teaching Awards

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One of three recipients of the 2004 Teaching Excellence Award from the Richard T. Farmer
School of Business, Miami University

Awarded a 2004 Certificate of Excellence by Beta Theta Pi and Gamma Phi Beta for
outstanding educational performance and commitment to the students of Miami University

Received a 2001 Institute of Management Accountants Faculty Enhancement Program $5,000
grant in support of teaching innovation. I was one of three professors among 89 applicants to
receive a grant, and to be invited to present the results of my work at the IMA National Meeting.

Recognized in 1996 and 2001 as an Honored Professor by Miami Universitys Associated
Student Government

Professional Workshops

Fundamentals of Lean Accounting, a 3-hour workshop taught to the accounting staff and
operations managers of Ghent Manufacturing in Lebanon, OH, August 2006

Ethical Decision-Making, a 90-minute workshop taught to the 50 members of the Finance
Department of Ethicon Endo-Surgery, Inc. in Loveland, OH, August 2002.

Teaching Case-Driven Undergraduate Management Accounting Courses, a three-hour
continuing professional education (CPE) workshop taught at the 2002 American Accounting
Association National Meeting in San Antonio, TX. The workshop was attended by 24 professors.

Editorial Board Experience

IMA Educational Case Journal, editorial board service since 2007
Issues in Accounting Education, editorial board service since 2000
Journal of Accounting Education, editorial board service since 2006
Journal of the Academy of Business Education, editorial board service from 2000-2002
Journal of Engineering Valuation and Cost Analysis, Associate Editor from 1998-2001

External Service

Served as Chair of the Program Committee for the 2006 Institute of Management Accountants
National Student Leadership Conference in Cleveland, Ohio.

Served as co-director of the Teaching/Case portion of the AAA Management Accounting section
mid-year meeting from 2005-2007

Served on the Federation of Schools of Accountancy 2003 National Meeting organizing
committee

Served on the 2003 and 2004 AAA Management Accounting section Teaching Awards
Committee

Ad Hoc Manuscript Reviews/Discussant activities

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Ad Hoc Reviewer, Institute of Management Accountants Statements on Management Accounting
(SMA) submissions Lean Enterprise Fundamentals and Accounting for the Lean Enterprise:
Major changes to the Accounting Paradigm

Case study discussant, 2004 AAA Management Accounting section mid-year meeting
Ad Hoc Reviewer, 2004 AAA Management Accounting section mid-year meeting
Ad Hoc Reviewer, 2002 AAA Southeast Regional Meeting
Ad Hoc Reviewer, 2000 AAA Ohio Regional Meeting
Ad Hoc Reviewer, 1997, Design and Automation Journal
Ad Hoc Reviewer, 1996 AAA Management Accounting section mid-year meeting

Professional Work Experience

Activity-Based Cost Management Consultant (January 1994 - July 1994)
Designed and implemented an Activity-Based Cost Management System
Harris Corporation, Melbourne, FL

Internal Audit Manager (June 1989 - May 1990)
The Board of Pensions of the Presbyterian Church (U.S.A.), Philadelphia, PA

Auditor (August 1986 - August 1988)
Touche Ross, Philadelphia, PA
Consulting/Field-Based Research Affiliations

Ethicon Endo-Surgery, Cintas, Fidelity Investments, Schneider Electric, Lenscrafters, Procter &
Gamble, Sperry Rubber and Plastics Company, Hamilton Casters, and Ghent Manufacturing