Charles Hugh Smith

Color portrait of Charles Hugh Smith

Professor Emeritus

Department Accounting
Office Address 318B Business Building
Phone Number 814-865-0374
Email Address

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Professor Charles H. Smith served as the Chair of the Department of Accounting at Penn State, January 1987 to June 2000. He has received several teaching awards at the undergraduate and graduate levels, and in executive development programs. He received the PICPA Outstanding Educator Award in 2004, and the AICPA Award for Distinguished Achievements in Accounting Education in 2005. His publications include books, monographs, service as a foreign correspondent for a journal, articles in U.S. and foreign journals, and reprints. Professor Smith has also taught at the University of Illinois (Urbana-Champaign), Arizona State University, The University of Texas at Austin, the University of Washington (Seattle), and the University of Cape Town. He has served the American Accounting Association on Council, numerous committees, and as Director of the Doctoral Consortium. He has also served the American Institute of CPAs on the Commodity Futures Subcommittee, and the 150-Hour Program Committee. His professional involvements also include service as a member on the editorial boards of The Accounting Review, the Journal of Accountancy, and others. Professor Smith has been a consultant to Caterpillar Inc., GTE Molex, Inc., Ernst & Whinney, Touche Ross, the U.S. Internal Revenue Service, and others. He has also served on grant committees for Arthur Andersen (Doctoral Fellowships), Delloitte & Touche (Doctoral Fellowships), and the Council for International Exchange of Scholars (Fulbright Fellowships).


Financial accounting and auditing issues. Financial accounting theory. International dimensions of accounting.

Courses Taught

ACCTG 471 – Intermediate Financial Accounting I (3)
Theory and practice issues in income concepts and value measurement; GAAP; revenues, costs, assets, liabilities, and equities.

ACCTG 211 (4)
Introduction to the role of accounting numbers in the process of managing a business and in investor decision making.