Eastern Mennonite University

Ronald Stoltzfus

Ronald Stoltzfus

Office Phone: (540) 432-4155


Main Campus, Harrisonburg

Office Location: CC 214

Ronald Stoltzfus in the news:

Accounting Majors Excel by National Standards

EMU Wraps Up Athletic Year With Honors Banquet

EMU Excels In Accounting

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.


B.S., Eastern Mennonite University
M.B.A., Shippensburg University
M.S.A., James Madison University
Ph.D., Virginia Commonwealth 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. 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., Ruth W. Epps, and Gabriel G. Ramirez. April 2002. An Empirical Study of the Value Relevance of Using Proportionate Consolidation Accounting for Investments in Joint Ventures. Paper presentation at Critical Perspectives, New York City, New York.

Other Presentations

2011 PVMC Annual Meeting – Present financial reports to the congregation, January 2012

Church, Community and Professional Service

2008 to Current – Board Member and Treasurer of Autumn Valley Guardianship
2000 to 2012 – Treasurer at Park View Mennonite Church
Balanced Scorecard Presentation to VMRC Executive Board on October 10, 2008
Ethics Seminar with Tony Smith to SVSHRM on May 12, 2009

Certifications and Licenses

Certified Public Accountant – Virginia license

Professional Memberships

American Accounting Association
American Institute of Certified Public Accountants
Virginia Society of Certified Public Accountants
Institute of Management Accountants

Professional Conferences Attended

2012 American Accounting Association Annual Meeting – Washington, DC. August 2012
2012 Virginia Society of CPAs Annual Educators Conference – Richmond, VA. June 2012

EMU Service

2011-12 Research Sabbatical for the year.
2010-11 Appointed to Fall Conference Planning Committee
2010-11 Appointed to Faculty Status Committee
2009 Appointed to Presidential Review Committee
2006-11 Faculty Representative to the NCAA
2008-2011 Co-Director of the MBA Program