A-to-Z Index

David C. Hayes

David Hayes

Associate Professor of Accounting

When started working at JMU: August 2007

Office: Zane Showker Hall Room 539
Phone: (540) 568-3234
Fax: (540) 568-2754
Email: hayesdc@jmu.edu
Mailing address: JMU, College of Business, MSC 0205, Harrisonburg, VA 22807

Ph.D. University of South Florida, Tampa, Florida, August, 2002
M.A. University of West Florida, Pensacola, Florida, August, 1996
B.A. University of Arkansas, Fayetteville, Arkansas, July, 1987

Professional Interests: 
Decision Aid Reliance
Behavioral Issues in Accounting Information Systems
Effects of Information Technology on Market and Firm Values
Creative / Effective Teaching Methods

Personal Interests:
Games of all kinds - sports (golf, racquetball, basketball, etc.), board games, card games, fishing, skiing, Bible study and watching kids play soccer.

Current Courses Taught:

James Madison University:

COB 241 Principles of Financial Accounting

ACTG 313, Accounting Information Systems

ACTG 691, Advanced Accounting Systems

Louisiana State University:

ACCT 3122, Accounting Information Systems Spring 2007

ACCT 3221, Individual Income Taxation

Key Publications:

Best Student Case Award – “Inventory Audit Using IDEA / ACL Software”, AIS Educator’s Association, June 2012, Mentor to Brian Wills (former JMU student).

Best Student Paper Award – "IDEA Software: An effective guide to teach accounting graduate students the basic and advanced functions of IDEA," AIS Educator’s Association, June 2011, Mentor to Mary Antcliff, Ryan Doren and Lauren Harris (former JMU students).

Best Student Paper Award – “One Ticket to the Matinee Please: A Case Designed to Teach Students Accounting Software (Peachtree) Skills,” AIS Educator’s Association, June 2010, Mentor to Megan Cook and David LaRosa (former JMU students). 

Notable Contribution to the literature award for "Market Reaction to ERP Implementation Announcements" by the AAA-IS Section, August 2009, with Jim Hunton and Jackie Reck. 

Best Education Article – awarded for “Caroline’s Candy Shop: An In-Class Role-Play of the Revenue Cycle.” at the AAA Information Systems Section Annual meeting, August, 2004, with JK Reynolds.

Highly Praised Papers by the Board of Editorial Advisors (over 70 CPAs) for the Journal of Accountancy, February, 2001, May, 2000, November, 1999, January, 1999, with Jim Hunton.

Outstanding Technical Research Paper, Americas Conference on Information Systems, Milwaukee, Wisconsin, August, 1999, with Jim Hunton and Jackie Reck.

Positions held: 

Course leader – Financial Peace University – Advising others in a Christian-based financial planning program to help others get out of debt and start saving money – 2012, 2011, 2010 

U13 Soccer Coach – Spring 2012, Fall 2010-Spring 2011.

Deacon, Harrisonburg Baptist Church, 2011-2014.

Board Member – AIS Educators Board of Directors (3 year term) 2007-2011. Served as Training Chair, Vice President, President and Past President.

Committee Member – Accounting Department Evening of Excellence program – 2008 – 2012.

Treasurer – BSF International. Local men meet to study the bible. 2009-2012.

Committee Chair, Henry Efebera Memorial Scholarship Committee. I established and chair the scholarship which has raised approximately $15,000 and paid out approximately $10,000 in scholarships to Ph.D. students, July 2002 - Present.

Children’s Bible Study leader – BSF International. Local men meet to study the bible. I help teach the children’s levels of the bible study – 2008-2009.



Comptroller, C.W. Davis, Inc. - McDonald's, Mary Esther, Florida, 1993-1995.

Comptroller, Davis Foods of Pensacola - McDonald's, Pensacola, Florida, 1988-1993.

Staff Accountant, Baird, Kurtz, & Dobson, CPA's, Little Rock, Arkansas, 1987-1988


Professional certifications/affiliations:

American Accounting Association

Certified Public Accountant, State of Arkansas, October, 1988

Arkansas Society of CPA's, Member.

Virginia Society of CPA's, Member.