A. Douglas Hillman, Ph.D., CMA, is the Aliber Professor of Accounting at Drake University in Des Moines, Iowa. He obtained a Bachelor of Arts degree in accounting from Augustana College in Rock Island, Illinois, in 1965. He received his Master of Science degree in accounting from the University of Denver in 1967, and at the University of Missouri-Columbia in 1970 he was awarded a doctor of philosophy degree in accounting. Dr. Hillman has been a professor of accounting at Drake since 1970; he is a certified management accountant. Professor Hillman's foremost teaching emphasis is in the principles of accounting course. His secondary teaching emphasis is in cost and managerial accounting at… both undergraduate and graduate levels. He also teaches in the CPA Review and Certified Property and Casualty Underwriter Programs at Drake. Professor Hillman has been recognized on numerous occasions for his teaching excellence. He has received the outstanding teacher award from the College of Business at Drake University. He has served as Director of Graduate Studies in Business and Director of the School of Accounting while at Drake. Professor Hillman has published and presented papers in the Accounting Review, at the American Accounting Association meetings, and at numerous regional meetings, and he has been a regular contributor to the Certified Management Accounting examination. He does consulting in accounting information systems for small business and is a member of the American Accounting Association, the Institute of Management Accountants, and the Institute of Certified Management Accountants. He has served on committees of the American Accounting Association, the Federation of Schools of Accounting, and the Institute of Management Accountants., and is the past chairman of the Information System/MAS Section of the American Accounting Association.