Charlie Owen Kile

Color portrait of Charlie Owen Kile

Associate Teaching Professor

Department Accounting
Office Address 319 Business Building
Phone Number 814-865-9252
Email Address

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Ph D, Accounting (Economics), Washington University in St. Louis, 1993

MS, Business Administration (Accounting), Washington University in St. Louis, 1990

MBA, Business Administration, Regent University, 1984

BA, Music (Education), Lee University, 1980

Courses Taught

ACCTG 472 – Int Fin Acctg II (3)
Off-balance-sheet financing; special issues in cost capitalization, liabilities, and equities; matching; funds flow statements; statement analysis; inflation accounting.

ACCTG 440 – Adv Mngmt Acctg (3)
Management accounting topics such as decision models, quantitative techniques, variance analysis, and their use in accounting. ACCTG 440 Advanced Management Accounting (3) An in-depth examination of accounting techniques used within modern organizations. The course is designed for students interested in pursuing careers in corporate accounting or financial management. The portfolio of managerial accounting procedures, including cost measurement and allocation, budgeting practices, transfer pricing, and variance analyses appropriate to an organization’s unique circumstances are derived. The student will learn to apply psychological and sociological theories of behavior to practical problems of control and to apply quantitative methods and models to managerial decision-making. Other topics covered by the course may include, financial management of working capital, long-term assets and liabilities; techniques for managing inventory; and strategic cost management including inter-organizational cost management.

ACCTG 404 – Managerial Acctg (3)
Accounting techniques as planning, control, and motivating devices in business and other organizations; accounting data for decision making and performance evaluation. ACCTG 404 Managerial Accounting (3) This course emphasizes the use of accounting information for internal purposes as opposed to the external disclosure focus of the financial accounting course. The cost covers the vocabulary and mechanics of cost accounting and the design of management accounting systems for planning and controlling operations, and for motivating personnel. The course integrates accounting with ideas from data analysis, decision analysis, finance, microeconomics, and operations management. The themes stressed throughout the course will be the notion that information is costly; the circumstances that necessitate cost allocation, the idea that different costs and different allocation schemes apply for different purposes; and fundamentals of incentive and compensation plans. Among the topics covered are cost behavior, cost-volume analysis, relevant costs, and the use of cost information for decision making. The course will rely on lectures and discussion of case studies.

PSU 006 – First-Year Seminar Business (1)
Facilitate student's adjustment to the high expectations, demanding workload, increased academic liberties, and other aspects of the transition to college life.

Selected Publications

McDowell W. C., Wilson R. C., Kile, Charles Owen, Jr., "An examination of retail website design and conversion rate." JOURNAL OF BUSINESS RESEARCH, vol. 69, no. 11, 2016, pp. 4837-4842.
Kile C., Phillips M. E., "Using industry classification codes to sample high-technology firms: Analysis and recommendations." Journal of Accounting, Auditing & Finance, vol. 24, no. 1, 2009, pp. 35--58.
Kile C., Wall P. S., "States bite into broken gift cards." Journal of Accountancy, vol. 206, no. 6, 2008, pp. 76.
Kile C., "Accounting for gift cards." Journal of Accountancy, vol. 204, no. 5, 2007, pp. 38.
Kile C., Reid R. C., "An Empirical Description of the Internet Sector of the US Economy: Evidence from New Company Filings." AMCIS 2005 Proceedings, 2005, pp. 22.
Barron O. E., Byard D., Kile C., "High-technology intangibles and analysts’ forecasts." Journal of Accounting Research, vol. 40, no. 2, 2002, pp. 289--312.
Barron O. E., Byard D., Kile C. O., "Changes in analysts’ information around earnings announcements." The Accounting Review, vol. 77, no. 4, 2002, pp. 821--846.
Baron O. E., Kile C. O., O’Keefe T. B., "MD&A Quality as Measured by the SEC and Analysts’ Earning Forecasts." Contemporary Accounting Research, vol. 16, no. 1, 1999, pp. 75--109.
Kile C., Pownall G., Waymire G., "How frequently do managers disclose prospective earnings information?." Journal of Financial Statement Analysis, vol. 3, 1998, pp. 5--16.
Miller G. J., Hammond T. H., Kile C., "Bicameralism and the core: an experimental test." Legislative Studies Quarterly, 1996, pp. 83--103.
Kile C., "An analysis of the impact of omitted evaluative information on financial reporting: Evidence from disclosures to amend management's discussion and analysis." 1994.