|Jan Richard Heier is an associate professor of Accounting and has been at AUM since 1986, when he completed a Doctor of Business Administration degree from Mississippi State University. He teaches primarily the cost and managerial accounting courses, along with accounting theory. In addition to his DBA, Heier, also has a bachelor's degree in accounting and an MBA from the University of Wisconsin at Oshkosh. His professional experience includes working as an internal auditor for the Singer Company in Syosset, New York, and as a credit analyst for the Valley Banks in Appleton, Wisconsin. He also has a Mississippi C.P.A. Certificate. Heier has presented numerous articles at scholarly meetings and has published articles in such publications as the Accounting Historians Journal, Accounting, Business, Financial History, Journal of Bank Accounting and Auditing and the Journal of Lending and Risk Management. He is currently co-editor of AUM’s Southern Business and Economics Journal. Heier’s research focus is on the history of accounting development and how it influences modern business and accounting practices. His professional and community activities include the local chapter of the Institute of Management Accountants. In addition, he is the treasurer of Montgomery Community of Hope, a Christian social outreach program affiliated with the Montgomery Baptist Association. Heier enjoys bike riding, gardening, and reading military history as his hobbies.