Curriculum
Vitae
Raymond S. Kulzick, DBA, CPA*, CFE, FCPA, CDFA
rkulzick@kulzick.com – 305 812 4998
Education
DBA (Doctor of Business Administration), Nova Southeastern University, Major in Management, Concentrated in Management Information Systems.
MAcc (Master of Accounting), St. Thomas University, Major in Accounting.
MBA (Master of Business Administration), University of Wisconsin-Madison, Major in Finance.
BBA (Bachelor of Business Administration), University of Wisconsin-Madison, Majors in Finance and Marketing.
Committed to ongoing Continuing Professional Education (see separate list)
Professional License (*regulated by the State of Florida)
Certified Public Accountant (CPA), State of Florida.
Additional Certifications (*not regulated by any governmental agency)
Certified Fraud Examiner (CFE). Conferred by the Association of Certified Fraud Examiners.
Certified Divorce Financial Analyst (CDFA). Conferred by The Institute for Divorce Financial Analysts.
Forensic Certified Public Accountant (FCPA). Conferred by the Forensic CPA Society.
Professional Affiliations
Numerous, see separate listing.
Publications & Presentations
Numerous, see separate listings of publications and presentations.
Controller, Albion Plant, Corning Glass Works
Controller, Aerosupport Division, Federal Signal Corp.
Assistant to the Treasurer, Gisholt Division, Giddings and Lewis
President of over 10 different small businesses in a variety of industries.
Commander, Planning & Research Unit, City of Miami Police Department
Dean, Graduate School of St. Thomas University.
Over 25 years of full and part-time consulting in a broad range of disciplines for clients in a wide variety of industries and professions.
Network Consultant (part-time) with Rachlin, Cohen & Holtz, CPAs. Mostly internal work. Novell & AS400.
Over 25 years of college teaching experience, most at the graduate level. Instructed an extensive range of courses in the areas of accounting, business, information systems, management, and public administration. See separate listing of recent courses.
Professor of Accounting and Coordinator of Graduate Accounting Programs, St. Thomas University.
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Raymond S. Kulzick, DBA, CPA*, CFE, FCPA, CDFA
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Cases involving Trial or Deposition Testimony within the last 4 years
None
Presentations within the last 10 years
Kulzick, Raymond S. (2008, November 20). Tax and Accounting Issues for Professional Practices. Presented for ARC 452 & ARC 652 classes at University of Miami School of Architecture. 1.6 hours each.
Kulzick, Raymond S. (2008, November 8). Reporting and Disclosure Problems for Small Business. Presented at Florida International University Fall Seminars for Florida CPA CPE credit. 1 hour.
Kulzick, Raymond S. (2008, November 1).
Cash Flow Statements: Preparation, Presentation and Use. Presented at
Florida International University Fall Seminars for Florida CPA CPE credit. 1
hour.
Kulzick, Raymond S. (2008, June 20). Accounting and Auditing Issues in E-Business. Presented at 15th Annual Alpha Kappa Psi Broward County Accounting & Auditing Seminar for Florida CPA CPE credit. 1 hour.
Kulzick, Raymond S. (2008, June 14). Accounting and Auditing Issues in E-Business. Presented at Florida International University Summer Seminars for Florida CPA CPE credit. 1 hour.
Kulzick, Raymond S. (2008, June 13). Small Business Financial Statement Disclosures. Presented at 15th Annual Alpha Kappa Psi Palm Beach County Accounting & Auditing Seminar for Florida CPA CPE credit. 1 hour.
Kulzick, Raymond S. (2008, June 13). Revenue Recognition Issues. Presented at 15th Annual Alpha Kappa Psi Palm Beach County Accounting & Auditing Seminar for Florida CPA CPE credit. 1 hour.
Kulzick, Raymond S. (2008, June 6). Reducing Fraud with Improved Internal Controls. Presented at 15th Annual Alpha Kappa Psi Dade County Accounting & Auditing Seminar for Florida CPA CPE credit. 1 hour.
Kulzick, Raymond S. (2008, May 27). Revenue Recognition Issues for Accounting and Auditing. Presented at Miami Dade Chapter Florida Institute of Certified Public Accountants for Florida CPA CPE credit. 2 hours.
Kulzick, Raymond S. (2008, May 7). Detecting Misappropriation Frauds. Presented at Gold Coast Chapter Florida Institute of Certified Public Accountants for Florida CPA CPE credit. 2 hours.
Kulzick, Raymond S. (2008, March 19). Cash Flow Statement Presentation. Presented at South Dade Chapter Florida Institute of Certified Public Accountants for Florida CPA CPE credit. 1 hour.
Kulzick, Raymond S. (2008, March 19). Small Business Financial Statement Disclosures. Presented at South Dade Chapter Florida Institute of Certified Public Accountants for Florida CPA CPE credit. 1 hour.
Kulzick, Raymond S. (2007, November 20). Tax and Accounting Issues for Professional Practices. Presented for ARC 452 & ARC 652 classes at University of Miami School of Architecture. 1.6 hours each.
Kulzick, Raymond S. (2007, November 13). Typical Small Business Financial Statement Disclosures. Presented at Broward Chapter Florida Institute of Certified Public Accountants for Florida CPA CPE credit. 1 hour.
Kulzick, Raymond S. (2007, November 13). Financial Statement Analysis for Auditing and Management Advice. Presented at Broward Chapter Florida Institute of Certified Public Accountants for Florida CPA CPE credit. 1 hour.
Kulzick, Raymond S. (2007, October 27). Auditing for External Fraud. Presented at Florida International University School of Accounting Fall Seminar Days for Florida CPA CPE credit. 1 hour.
Kulzick, Raymond S. (2007, October 23). Detecting Misappropriation Frauds. Presented at Miami-Dade Chapter Florida Institute of Certified Public Accountants for Florida CPA CPE credit. 2 hours.
Kulzick, Raymond S. (2007, August 15). Business Financial Statement Fraud in Divorce Engagements. Presented at South Dade Chapter Florida Institute of Certified Public Accountants for Florida CPA CPE credit. 2 hours.
Kulzick, Raymond S. (2007, June 15). Accounting Controls to Prevent ID Fraud in Business. Presented at Alpha Kappa Psi Broward County Accounting and Auditing Seminar for Florida CPA CPE credit. 1 hour.
Kulzick, Raymond S. (2007, June 15). Financial Statement Analysis for Auditing and Management Advice. Presented at Alpha and Auditing Seminar for Florida CPA CPE credit. 1 hour.
Kulzick, Raymond S. (2007, June 8). Spotting Small Business Fraud in Divorce Cases. Presented at Alpha Kappa Psi Palm Beach County Accounting and Auditing Seminar for Florida CPA CPE credit. 1 hour.
Kulzick, Raymond S. (2007, June 1). Detecting Misappropriation Frauds. Presented at Alpha Kappa Psi Miami-Dade County Accounting and Auditing Seminar for Florida CPA CPE credit. 1 hour.
Kulzick, Raymond S. (2007, March 6). Financial Statement Fraud in Divorce Engagements. Presented at Gold Coast Chapter Florida Institute of Certified Public Accountants for Florida CPA CPE credit. 2 hours.
Kulzick, Raymond S. (2006, October 24). Financial Statement Analysis for Auditing and Management Advice. Presented at Miami-Dade Chapter Florida Institute of Certified Public Accountants for Florida CPA CPE credit. 2 hours.
Kulzick, Raymond S. (2006, June 16). Cash Flow Statement Presentation. Presented at Alpha Kappa Psi Broward County Accounting and Auditing Seminar for Florida CPA CPE credit. 1 hour.
Kulzick, Raymond S. (2006, June 14). Accounting Controls to Prevent ID Theft. Presented at South Dade Chapter Florida Institute of Certified Public Accountants for Florida CPA CPE credit. 2 hours.
Kulzick, Raymond S. (2006, June 9). Protecting Yourself and Your Clients From External Fraud. Presented at Alpha Kappa Psi Palm Beach County Accounting and Auditing Seminar for Florida CPA CPE credit. 1 hour.
Kulzick, Raymond S. (2006, June 7). Improving Internal Controls to Reduce Fraud. Presented at Gold Coast Chapter Florida Institute of Certified Public Accountants for Florida CPA CPE credit. 2 hours.
Kulzick, Raymond S. (2006, May 23). Accounting Controls to Prevent ID Theft. Presented at Miami-Dade Chapter Florida Institute of Certified Public Accountants for Florida CPA CPE credit. 2 hours.
Kulzick, Raymond S. & Borkowski, Nancy M. (2006, April 8). Leadership in Tomorrow’s Virtual Organization. Presented at the 2006 International Business Conference of the Society for the Advancement of Management.
Kulzick, Raymond S. & Bour, Marcie D. (2006, April 8). Valuation Issues in E-Business. Presented at the 2006 International Business Conference of the Society for the Advancement of Management.
Kulzick, Raymond S. (2006, March 25). Accounting Risks in E-Business. Presented at the 6th Annual Conference International Academy of E-Business.
Kulzick, Raymond S. (2005, March 2). Accounting and Auditing Issues for E-Businesses and Their Accountants. Presented at Gold Coast Chapter Florida Institute of Certified Public Accountants for Florida CPA CPE credit. 2 hours.
Kulzick, Raymond S. (2005, January 25). Auditing for Financial Statement Fraud. Presented at Miami-Dade Chapter of the Florida Institute of Certified Public Accountants for Florida CPA CPE credit. 2 hours.
Kulzick, Raymond S. (2005, January 19). Accounting and Auditing Issues in E-Business. Presented at South Dade Chapter of the Florida Institute of Certified Public Accountants for Florida CPA CPE credit. 2 hours.
Kulzick, Raymond S. (2004, April 21). Reducing Fraud with Improved Internal Controls. Presented at South Dade Chapter Florida Institute of Certified Public Accountants for Florida CPA CPE credit. 2 hours.
Kulzick, Raymond S. (2003, May 21). Preventing Financial Statement Fraud. Presented at the South Dade Chapter of the Florida Institute of Public Accountants for Florida CPA CPE credit. 1 hour.
Kulzick, Raymond S. (2003, April 5). A New Role for Human Resources in Computer Security. Presented at the 15th Annual Conference International Academy of Business Disciplines.
Kulzick, Raymond S. (2003, April 4). Computer Security: New Approaches for a New Environment. Presented at the 15th Annual Conference International Academy of Business Disciplines.
Kulzick, Raymond S. (2003, April 11). Preventing Identity Theft: The Role of Business. Presented at the 2003 International Business Conference Society for the Advancement of Management.
Kulzick, Raymond S. (2003, April 11). Sarbanes-Oxley: Impacts on Financial Transparency. Presented at the 2003 International Business Conference Society for the Advancement of Management.
Borkowski, Nancy & Kulzick, Raymond. (2003, July). Will Recent Reforms in U.S. Corporate Accountability Decrease Entrepreneurship Activity? The Global Business and Finance Research Conference, London. Invited to present (presentation given by coauthor, Dr. Borkowski)
Kulzick, Raymond S. (2003, January 3). How to Detect Fraud & SAS 99 Requirements. Presented at Ahern Jasco + Company for Florida CPA CPE credit. 4 Hours.
Kulzick, Raymond S. (1997, 1999-2002). Tax and Accounting Issues for Architectural Practices. Presented at University of Miami School of Architecture. 1-1/2 hours.
University courses instructed in the last 5 years
All at St. Thomas University, Miami, Florida
ACC 500 - Fundamentals of Accounting. 2004-2008.
ACC 504 - Advanced Accounting Information Systems.1995-2008.
ACC 540 - Fraud Examination (also MAN767 & ACC755). 2000-2001, 2003-2004, 2006.
ACC 541 - Forensic Accounting Applications. 2005, 2007.
ACC 542 - Forensic Accounting Practice Issues. 2006, 2008.
ACC 543 - Computer Auditing and Investigation. 2007.
BUS 670 - Advanced Operations Management. 2004-2005.
BUS 704 - Policy, Planning and Strategy Systems. 1995-2008.
BUS 705 - Advanced Management Information Systems. 1995-2007.
BUS 794 - Seminar in Business Administration. 2003.
MAN 767 - Special Topics: Balanced Scorecard (team instruction). 2004
Publications within the last 10 years
Kulzick, Raymond S.
(2008). Strategy & Structure (Chapter 20). In Borkowski, Nancy. (2008).
Organizational behavior, theory, and design in
health care. Sudbury, MA: Jones & Bartlett
Publishers. Pages 407-424. ISBN 0-7637-4285-6.
Kulzick, Raymond S.
(Ed.). (2008). Strategic management: Policy, planning, strategy cases - 7th
edition - for BUS 704.
Kulzick, Raymond S.
(2008, September 3).
Beware of Cash Traps in Divorce Settlements.
Web publication on Associated Content.
www.associatedcontent.com/article/958333/beware_of_cash_traps_in_divorce_settlements.html
Kulzick, Raymond S. (Ed.). (2006). Strategic management: Policy, planning, strategy cases - 6th edition - for BUS 704. Reading, MA: McGraw-Hill/Irwin Primus. ISBN 0-390-80118-6. (case compilation for Graduate Strategy classes).
Kulzick, Raymond S. (2006). Accounting Risks in E-Business. The E-Business Review, vi, 95-98.
Kulzick, Raymond S. (Ed.). (2006). Strategic management: Policy, planning, strategy cases - 5th edition - for BUS 704. Reading, MA: McGraw-Hill/Irwin Primus. ISBN 0-390-72916-7. (case compilation for Graduate Strategy classes).
Kulzick, Raymond S. (Ed.). (2006). Strategic management: Policy, planning, strategy cases - 4th edition - for BUS 704. Reading, MA: McGraw-Hill/Irwin Primus. ISBN 0-390-64072-7. (case compilation for Graduate Strategy classes).
Kulzick, Raymond S. & Bour, Marcie D. (2006). Valuation Issues in E-Business. The Proceedings of the 2006 International Business Conference of the Society for the Advancement of Management (pp. 731-737). Corpus Christi, TX: The Society for the Advancement of Management.
Kulzick, Raymond S. & Borkowski, Nancy M. (2006). Leadership in Tomorrow’s Virtual Organization. The Proceedings of the 2006 International Business Conference of the Society for the Advancement of Management (pp. 317-323). Corpus Christi, TX: The Society for the Advancement of Management.
Borkowski, Nancy & Kulzick, Raymond (2006). Will recent public policies reduce entrepreneurship in the healthcare industry? International Journal of Public Administration, 29 (7), pp. 479-488.
Kulzick, Raymond S. (Ed.). (2005). Strategic management: Policy, planning, strategy cases - 3rd Edition, BUS 704. Reading, MA: McGraw-Hill/Irwin Primus. (case compilation for Graduate Strategy classes).
Kulzick, Raymond S. (2004, Winter). Sarbanes-Oxley: Effects on financial transparency. SAM Advanced Management Journal, pp. 43-49.
Kulzick, Raymond S. (2003). A new role for human resources in computer security. In J. Biberman & A. Alkhafaji (Eds.) Business Research Yearbook, Volume 10, 2003 (pp. 427-431). Saline, MI: International Academy of Business Disciplines.
Kulzick, Raymond S. (2003). Computer security: New approaches for a new environment. In J. Biberman & A. Alkhafaji (Eds.) Business Research Yearbook, Volume 10, pp. 119-123. Saline, MI: International Academy of Business Disciplines.
Kulzick, Raymond S. (2003). Managing in the future: What management skills will be needed? In Howard Didsbury, Jr. (Ed.) 21st Century Opportunities and Challenges: An Age of Destruction or an Age of Transformation, pp. 305-315. Bethesda, MD: World Future Society.
Kulzick, Raymond S. (2003). Preventing identity theft: The role of business. In Abdelsamad, Moustafa H. and Myers, Elwin R. (Eds.) The Proceedings of the Society for the Advancement of Management 2003 International Business Conference (pp. 588-596). Corpus Christi, TX: The Society for the Advancement of Management.
Kulzick, Raymond S. (2003). Sarbanes-Oxley: Impacts on financial transparency. In Abdelsamad, Moustafa H. and Myers, Elwin R. (Eds.) The Proceedings of the Society for the Advancement of Management 2003 International Business Conference (pp. 597-603). Corpus Christi, TX: The Society for the Advancement of Management.
Borkowski, Nancy & Kulzick, Raymond. (2003). Will recent reforms in U.S. corporate accountability decrease entrepreneurship activity? In The Business Review, Cambridge (pp. 316-320). As presented at The Global Business and Finance Research Conference, London, July, 2003.
Kulzick, Raymond S. (Ed.). (2003). Strategic management: Policy, planning, strategy cases - 2nd Edition, BUS 704. Reading, MA: McGraw-Hill/Irwin Primus. (case compilation for Graduate Policy classes).
Kulzick, Raymond S. (Ed.). (2001). Strategic management: Policy, planning & strategy, BUS 704. Reading, MA: McGraw-Hill/Irwin Primus. (case compilation for Graduate Policy classes).
Kulzick, Raymond S. (1998-1999). Your Tax and Business Advisor. 17 columns in the Pinecrest Tribune on various topics relating to small business management and taxes.
Professional Affiliations
Academy of Management
American Accounting Association
American Finance Association
American Taxation Association
Association for Computing Machinery
Association of Certified Fraud Examiners
Association of Information Technology Professionals
Financial Management Association International
Florida Institute of Certified Public Accountants
General membership plus section membership in:
Business Technology Section
Management of an Accounting Practice Section
Valuation, Forensic Accounting and Litigation Services Section
Forensic CPA Society
Institute of Divorce Financial Analysts
Institute of
Management Accountants
International Academy
of Business Disciplines
Society for the Advancement of Management
World Future Society
rkulzick@kulzick.com – 305 812 4998
March, 2008