Office Location: n/a
Dr. Ronald L. Stoltzfus, CPA, Ph.D., specializes in financial accounting reporting issues. His work experience includes the controllership of a large farm equipment company in southeastern Pennsylvania and summer projects with a local construction contractor, tire retreader, and an aviation company. He has been part of the EMU department of business and economics since 1984. His research interests include off-balance sheet obligations and pensions. Other interests include applications for the Balanced Scorecard.
Ph.D., Virginia Commonwealth University
M.S.A., James Madison University
M.B.A., Shippensburg University
B.S., Eastern Mennonite University
Stoltzfus, Ronald L. and Ruth W. Epps. 2005. An Empirical Study of the Value Relevance of Using Proportionate Consolidation Accounting for Investments in Joint Ventures. Accounting Forum. 29 169-190.
Everett, John O., Bonnie Klamm, and Ronald L. Stoltzfus. 2004. Developing Benchmarks for Evaluating Publication Records at Doctorial Programs in Accounting. Journal of Accounting Education. 22(3) 229-252.
Edmunds, Wayne, Edward C. Speed, and Ronald L. Stoltzfus. 1998. The new rules for reporting comprehensive income. The Journal of Accounting, Taxation and Finance for Business. 8(2) 39-52.
Scholarly Presentations and Abstracts
Stoltzfus, Ronald L. January 2014. Reporting Public Pensions: What Every Citizen Ought to Know. University Colloquium. Harrisonburg, VA.
Stoltzfus, Ronald L. December 2013. The State of Public Pension: An Examination of Virginia. Blue Ridge Chapter of the Virginia Society of CPAs and the Skyline Chapter of the Institute of Management Accountants. Harrisonburg, VA.
Stoltzfus, Ronald L. & Ruth W. Epps. August 2013. Value-Relevance of the Proposed GASB 68 Pension Liability. American Accounting Association Annual Meeting. Anaheim, CA.
Stoltzfus, Ronald L. November 2012. Reporting State Pension Liabilities: An Examination of GASB Standards. Association of Governmental Accountants. Williamsburg, Virginia.
Stoltzfus, Ronald L. January 2011. International Financial Reporting Standards (IFRS) through the Lens of a Social Scientist. Presentation to the Skyline Chapter of the Institute of Management Accountants. Harrisonburg, Virginia.
Stoltzfus, Ronald L. The Appropriate Use of Debt and Credit. Mennonite Youth Convention. Phoenix, AZ. July 2013.
Stoltzfus, Ronald L. Living Within Your/Our Means: A Discussion about Life. Turner Ashby High School, November 2013.
2011 PVMC Annual Meeting – Present financial reports to the congregation, January 2012
Church, Community and Professional Service
2012 to Current – Ten Thousand Villages Board Member
2008 to 2013 – Board Member and Treasurer of Autumn Valley Guardianship
Certifications and Licenses
Certified Public Accountant – Virginia license
American Accounting Association
American Institute of Certified Public Accountants
Virginia Society of Certified Public Accountants
Institute of Management Accountants
Professional Conferences Attended
2014 American Accounting Association Annual Meeting – Atlanta, GA. August 2014
2014Virginia Society of CPAs Annual Educators’ Symposium – Richmond, VA June
2013 American Accounting Association Annual Meeting – Anaheim, CA. August
2013 Virginia Society of CPAs Annual Educators Symposium – Richmond, VA. June
New Courses Taught
MBA640 Managerial Finance and Accounting II
BUAD111 Exploring Business
2013-14 Faculty Representative to the NCAA
2013-14 Undergraduate Enrollment Strategies Committee