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For nearly three decades, from the early days of the PC to today’s wireless classroom applications, Accounting Professor Mark Friedman has been in the forefront of computer technology. While at the University, his philosophy has been guided by a simple perspective: using pedagogy, service, and academic research to prepare students for a meaningful and value-added career in the professional community - and he has demonstrated his actions in several ways.

 As a pioneer in the use of computers in the accounting field, Friedman actually purchased the first micro-computer used in the School of Business _ then raised the funds for the School’s first IBM based student lab through his “Dr.Micro” professional training programs. He organized Florida’s first full-day computer conference for accountants and has personally trained thousands of professionals on the efficient use of computers.
“I enjoy helping graduate business students understand how to integrate computers into their professional and personal lives,” said Friedman. “Today, the ability to use tools like Excel spreadsheets effectively is an essential skill in the business world.”


As a researcher, Friedman is involved in the emerging field of environmental accounting, such as studying the cost been fits of recycling programs with fellow Professors R.D Burnett, V. Jayaraman and J. West. He is also looking at how continuous improvement programs like “Six Sigma” can be applied in the accounting profession. A recent article written with Professor Howard Gitlow, “A ‘Six Sigma’ Primer for CPAs” was published in The CPA Journal.





An important element is learning how to use accounting applications effectively. “We were the first business school to use individually generated computer case studies and self-grading applications designed to help students master accounting concepts,” he said.
In Friedman’s courses, student teams
also work together in developing budgets and production schedules, sales forecasts and expected net income. “These projects provide immediate feedback for students in preparing the different elements of a financial statement, and help pull the whole course together.”

 
Because the cases are prepared in Excel spreadsheet format, students also get to practice with a real-world application. “Many people think they know how to use Excel, but only deal with a small set of its features,” Freidman said. Many of Friedman’s articles have dealt with the “hidden powers” of Excel, such as using programmable “macro” sequences of keystrokes to automate common tasks. For instance, Friedman and R.D Burnett recently published “Excel Macros to Quicken SOX Auditing” in the Journal of Corporate Accounting and Finance.

Friedman is heavily involved in accounting education. He serves as the senior editor of The Accounting Educators’ Journal and promotes new techniques for more effective utilization of the computer in the accounting classrooms. He also tests and reviews new software applications before accountants use them.
Friedman is also active in professional accounting organizations. A member of the American Accounting Association, he is the past president of the Miami Chapter of the Institute of Management Accountants, and the past chairmen of the MicroComputer Committee of the Dade Chapter of the FICPA.

 
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