Dr. Gloria M. Clark C.P.A Mirus Court High Point, NC (336) (H) (336) (O) Fax # (336)

Dr. Gloria M. Clark C.P.A.

Name of Degree Doctor of Education Year Conferred 1987

Major Field of Study Educational Administration and Leadership

Degree Granted By Atlanta University Dissertation Title

“A Comparative Analysis of

Management Styles and Leadership

Behavior of Public School Administrators in Tokyo, Japan and Atlanta, GA”

Minor Field of Study Supervision

MASTERS DEGREE

Name of Degree Masters of Business Administration Year Conferred 1972

Degree Granted By Atlanta University Major Field of Study Finance

BACCALAUREATE DEGREE

Name of Degree Bachelor of Science in Accounting

Year Conferred 1967

Degree Granted By Central State University Major Field of Study Accounting

PROFESSIONAL CERTIFICATION: CERTIFIED PUBLIC ACCOUNTANT Licensed in North Carolina and South Carolina Maintain Currency:

I received 40 hours per year (1995-2015) of Continuing Professional Education to maintain currency in the Accounting Profession and to maintain my North Carolina Certified Public Accountant’s Certification.

ACADEMIC EXPERIENCE:

2010-present Tenured Professor of Accounting, School of Business and

Economics, Winston-Salem State University, Winston-Salem, NC

1997-2010 Tenured Associate Professor of Accounting, School of Business and

Economics, Winston-Salem State University, Winston-Salem, NC Teach graduate and undergraduate courses in the areas of Financial, Managerial and Income Tax accounting

1989-1995 Delta Sigma Theta, J.J. Samson, Distinguished Professor, Endowed Chair in Accounting and Associate Professor in Accounting -

Saint Augustine's College, Raleigh, NC.

1984-1989 Assistant Professor of Accounting - Atlanta University Center (Morris

Brown College and Clark College), Atlanta, GA.

1978-1984 Assistant Professor of Accounting - Atlanta

University Graduate School of Business Administration, Atlanta, GA

ADMINISTRATIVE EXPERIENCES

1995-1997 Interim Assistant Dean, School of Business and Economics and Associate Professor in Accounting - Winston-Salem State University,

Winston-Salem, NC.

 Responsible directly to the Dean of the School of Business and Economics to develop and maintain programs of excellence in the academic unit

 Responsible for general administration of academic unit  Coordinated with the Dean the planning of proposals affecting

the organizational structure of the school

 Coordinated with the Dean a recruitment program to appoint and retain the best qualified personnel including appointments, promotion, salary adjustments, and notices of

non-reappointment, tenure, and dismissals

 Provided encouragement and leadership for professional development programs

 Served as Chair of the School of Business and Economics American Assembly of Collegiate Schools of Business Continuous Improvement Committee

1990-1995 Delta Sigma Theta, J.J. Samson, Distinguished Professor, Endowed Chair in Accounting, Saint Augustine’s College.

 Administered the Delta Sigma Theta, J.J. Samson grant program.

 Conducted research on special topics in accounting

 Incorporated computerized accounting into the accounting courses

 Maintained a working relationship with corporate executives to provide students with experiential learning opportunities  Provided leadership in developing a student professional

development institute

 Team Facilitator for Financial Contribution Development Team and Community National Linkage Team; AACSB Accreditation Investigation Team; Marketing Information Team.

1987-present Agape Financial Services, Raleigh, NC Owner

Sole proprietor of full service accounting and management consulting firm, providing financial services primarily to Churches, Schools, Colleges and other Non-Profit Organizations

(Sample Client List)

 U.S. Department of Health and Human Services, Atlanta,

GA

Auditor, Federal Grant Programs

 Danya International, Inc., Silver Springs, MD

Private Consultant – served as a Peer reviewer of Federal Head Start Grant program funds, concentration Fiscal and Program Administration

 Research Assessment Management, Inc., Silver Springs,

MD

Private Accounting Consultant-served as an on-site reviewer of Federal grant program funds

 Savannah State University, Savannah, GA Small Business Development Center

Provided technical assistance to minority-owned entrepreneurial businesses on the development of business plans

 North Carolina Mutual Life Insurance, Durham, NC Accounting and Auditing Consultant

 Reitaku University, Hashiwa, Tokyo, Japan Conducted management studies, complied, analyzed

and evaluated cost performance data and capital budgeting plans.

1976-1979 Director, Accounting and Fiscal Services

Department of Health Education and Welfare

(Currently, the Department of Health & Human Services) (H.H.S.) Atlanta, GA

 Established fiscal policies and procedures for Region IV  Reviewed and evaluated the adequacy and the effectiveness of

financial programs.

 Supervised eighteen professionals and paraprofessionals in the accounting and fiscal operation for Region IV, including the financial aspects of grant programs.

 Participated with the comptroller and other staff members in the development and maintenance of Department-wide

computer system to accumulate data for fiscal and management reports.

 Monitored the accounting and reporting system as designed for computer operations.

 Performed special analyses of financial operations and provided useful narratives and statistical reports.

 Responded to Congressional, Federal, State, and Grantee inquiries.

 Maintained a working relationship with HEW Audit Agency and the United States General Accounting Office.

 Insured compliance with regulatory requirements and the legality of expenditure reimbursements for travel and transportation, and various regional grants.

 Participated extensively with operation officials in management of grant programs.

 Served as point of contact regarding all accounting matters with the U.S. General Accounting Office, Federal Reserve Bank, Internal Revenue Service and other Federal and State Government Offices.

 Served as Chief counsel to the Regional Comptroller, Principal Regional Official and Regional Staff on general financial problems, travel regulations, financial conditions of grant programs, and grantee accounting programs

 All programs were high dollar volume 

Supervised the day-to-day operations  Hired, evaluated, and terminated employees

 Maintained a working relationship with United States Audit Agency and United States General Accounting Office  Developed and maintained a Financial Management System

compatible with the nationwide comprehensive fiscal system. Established policies and procedures to effectively review, evaluate, and monitor the financial management program  Monitored the accounting and fiscal reporting systems.  Responsible for the grants management budgeting process.

Managed the fiscal components of grant programs. Insured compliance with Federal regulatory requirements relating to travel reimbursement expenditures

 Served as the accounting liaison between the Department of Health and Human Services and the U.S. General Accounting Office, U.S. Treasure Department, General Service

Administration and the Federal Reserve Bank. Insured compliance with OMB Circulars A-21, A-87, A-122, A-133 and other cost principles.

1974-1976 Branch Chief, Hospital Division, Indirect Cost Negotiations -

Grantee Liaison Technical Assistance, United States

Department of Health and Human Services, Region IV, Atlanta, GA

 Responsible for hospital indirect cost negotiations with public and private colleges and universities and hospitals in eight of the southeastern states that had Federal research grants and contracts

 Provided technical assistance to state and local governments, colleges and universities and hospitals on the development of indirect costs proposals  Provided assistance in regional activities related to

improving grantee business management systems.  Provided technical assistance to grantees, developed

department-wide cost policies and resolved audit findings

 Served as lead negotiator at negotiation conferences to determine provisional, predetermined, fixed or final rates or amounts as appropriate.

 Audited and analyzed all pertinent documentation including statistical studies, engineering estimates,

appraisals, and financial statements submitted in support of the proposed cost rates or amounts  Evaluated grantee’s contractor’s computerized

accounting systems, internal controls, the propriety of the allocation bases and treatment of indirect cost rates and amounts or other directly related cost items, including computer and fringe benefit costs  Conducted training seminars

1969-1970 Supervisor, Reporting and Statistical Analysis Section, Federal Deposit Insurance Corporation, Philadelphia, Pa

 Responsible for special statistical studies

 Analyzed quarterly statistical reports for management

 Prepared comprehensive recommendation reports to banks

OTHER ADMINISTRATIVE ASSIGNMENTS:

Faculty Advisor, WSSU Lambda Epsilon Chapter of Beta Alpha Psi International

Honor Society, 2013-Present

Faculty Advisor, WSSU Beta Gamma Sigma, 2000-2006 Chair, WSSU Faculty Awards Committee, 2006-2012 Member, WSSU Leadership Institute, 2006-2007 Chair, WSSU Grievance Committee, 2006-2007 Member, WSSU Scholarship Committee, 2006-2007 Mentor, SBE Leadership Elite Program, 2006-2007

Chair, AACSB Accreditation Continuous Improvement Steering Committee,

School of Business and Economics

Chair, SACS Educational Program Committee, Winston-Salem State University Chair, Grievance Committee, Winston-Salem State University

Chair, Faculty Development Technology Cohort Program, School of Business and

Economics

Chair, Student Recruitment & Scholarship Committee, School of Business and

Economics

Faculty Representative, Leadership Council, School of Business and Economics

OTHER PROFESSIONAL EXPERIENCES

1972-1974 Financial Analyst, Social Rehabilitation Services, H.E.W., Atlanta, GA

 Supervised assigned staff on financial audits

 Served as the Social Rehabilitation Services representative on fiscal affairs to North Carolina, South Carolina, Tennessee, and Mississippi

 Audited State Agencies Fiscal Systems. Recommended solutions to problem areas to assure that state agencies complied with the Fiscal requirements of Federal laws and regulations, and that

expenditures claimed by State Agencies for Federal financial participation were consistent with Federal policies and the State Program plans

 Audited State Program Plans and proposed changes where necessary. Verified audits on State Accounting Systems

 Audited State plans and performed Program Administrative audits  Analyzed State budgets and financial statements.

 Analyzed computer printouts and provided consultation on the design of the accounting base

 Review cost allocation plans

 Made recommendations and had final authority to allow or disallow audit findings

1971-1972 Auditor, Peat, Marwick and Mitchell and Company,

Atlanta, GA

 Supervised professional auditors

 Participated as team leader on bank audits

 Audited State governments, commercial banks, department stores and multi-ventures

 Accountant-in-Charge on bank audits

 Prepared work papers, verified cash, analyzed general ledgers.  Prepared Financial Statement Analysis

 Reconciled bank accounts

 Analyzed revenue and expense transactions  Analyzed financial and operating statistics

1968-1970 Bank Examiner, Federal Deposit Insurance Corporation, Philadelphia,

PA

 Supervised two or more professional bank examiners  Served as team leader on audits

 Verified cash, analyzed bank investment accounts, performed bank reconciliation, confirmed accounts receivables, and analyzed general ledger accounts

1967-1968 Accountant, United States General Accounting

Office, Washington, DC

 Designed governmental auditing programs for the regional offices based on generally accepted accounting principles.

PROFESSIONAL AND ACADEMIC ASSOCIATIONS

President of Agape Press International, Japanese African-American Society (Past President), Genesis Institute, Society for the Advancement of Management, President of International Ambassadors for Christ Ministries, Inc., American Accounting Association North Carolina Association of CPAs, American Institute of Certified Public Accountants, North Carolina Association of CPA, National Association of Tax Preparers and Parents, Teachers, Students, and Supporters Educational Committee

OTHER AFFILLIATIONS

Member of Word of Life Tabernacle, High Point, NC,

Coordinator of Singles of the Word Ministry, New Light Missionary Baptist Church (2000) and member of Alpha Kappa Alpha Sorority, Inc.

BOARD OF DIRECTORS AFFILIATIONS

International Ambassadors for Christ Ministries, Inc., Chair, Charleston, SC Sigma Beta Delta International Honor Society, Inc., St. Louis, MO

-Salem, NC

Past Board of Directors Affiliations

U.S. Department of Health & Human Services Regional Coordinating Council, Atlanta, GA

Piedmont Entrepreneurs Network, Greensboro, NC Summit House of the Piedmont, Greensboro, NC

Life Support, Inc., Darlington, SC

PROFESSIONAL ASSIGNMENT AND ACTIVITIES

University of North Carolina Faculty Advisory Committee – State-to-State Exchange Program with Baden-Wurttemberg, Germany

Winston-Salem State University Search Committee, Dean of Arts & Sciences

Committee

Winston-Salem State University Search Committee, Dean of Graduate Studies & Research

Winston-Salem State University Distance Learning Faculty Development Cohort Winston-Salem State University Chapter of Beta Gamma Sigma International Honor Society - Secretary/Treasurer (President 2005-2007)

Winston-Salem State University Grievance Committee – Chair 2007 Winston-Salem State University SACS Steering Committee

Winston-Salem State University Faculty Awards Committee (Chair, 2006 -2007) Winston-Salem State University Budget Committee

WSSU Chapter of Sigma Beta Delta Honor Society - Secretary/Treasurer and Faculty Advisor

Winston-Salem State University Ad Hoc Committee on Academic Quality SBE AACSB Accreditation Student Selection Committee

SBE Faculty Evaluation Committee SBE Search Committee - MIS (Chair)

RESEARCH

Heilman, G, Mathiyalakan, S, Seshie, G, and Clark, G. “Differences in Facebook Assimilation and Relationship Management between Traditional and

Nontraditional Undergraduate Accounting Students”, International Journal of Business Strategy, v (14) 1, (2014), 7-16.

Smith, J., and Clark, G. “New Games, Different Rules – Millennials are in Town”, Journal of Diversity Management, v (5) 3, 2010, 1-11.

Smith, J. and Clark, G. “Action Research in a Business Classroom-Another Lens to Examine Learning”, American Journal of Business Education, v 3, (7) (2010) Clark, G., Smith, J., White, S. “Technological Perspective of the American

Recovery and Reinvestment Act of 2009 and its Impact on Both the People and Financial Sides of the Equation”. Issues in Information Systems Journal, v 11 (2010) 1-2.

Clark G. and Wendy Myers, A Brief Review of Sarbanes Oxley Act 2002- Published The Palmetto Review, Volume 9, 2006

I. Backmon, G. Clark, and L. Weisenfeld, "Is It

Published The Negro Educational Review, January-April, 1997. I. Backmon, G. Clark, and L. Weisenfeld, "Is It

Really Getting Better: Race, Gender, and Career Advancement in Accounting?" - Published Public Accountant, July, 1997

L. Weisenfeld, G. Clark, and C. Zavgren, "Applying the Experiential Learning Model to Accounting Courses: An Example From Advanced Accounting." Target Journals: Journal of Accounting Education and Accounting Educator's Journal.

AICPA 150-Hour Education Requirement-Its Impact on Historically Black Colleges and Universities

CONFERENCE PROCEEDINGS

Clark, G., “SEC 404 of SOX Act and Risk-Based Auditing” The Society for the Advancement of Management, March 2007

Clark, G. “Sarbanes Oxley Act 2002, Friend or Foe?” The Society for the Advancement of Management, April, 2005

Clark, G. “Back to Basics”, the Society for the Advancement of Management, April, 2004

Clark, G. “Are Faith-Based Organizations – The New 501 ( c) (3) on the Horizon?”, The Society for the Advancement of Management, March, 2003 Clark. G. “The Challenges and Opportunities of Teaching Accounting via Cyber”, The Society For The Advancement of Management, March 2,002. Clark, G. “ The Impact of Organizational Climate on the Utilization of

Electronic Accounting Information Systems in Minority-Owned Businesses”, The Society for the Advancement of Management Conference, Las Vegas, NE, March, 2001

P. Cloud, G. Clark and S. Bembry, “The Impact of Demographics and Cultural Values on Learning Styles of African American Students in Selected Business Courses”, The Society for the Advancement of Management Conference, St. Augustine, FL, March, 2000

CONFERENCE PRESENTATIONS

Clark, G. “ New Millennium Teaching Strategies in Accounting Education”, 11th International Conference on Teaching and Learning, Jacksonville, FL, April, 2000.

Clark, G. “ A Contemporary Approach to Learning: A Student-Centered Open Environment Model”, 10th International Conference on Teaching and Learning. Jacksonville, FL, April 14-17, 1999.

Clark, G. “Cyber-Assisted Instruction in Accounting”, 9th International Conference on Teaching and Learning. Jacksonville, FL, April 15-18, 1998.

Bembry, S and G. Clark, “Stepping into Cyberspace

with Accounting information.” 8th National Conference on Teaching and Learning. Jacksonville, Florida, April, 1997.

Clark, G. “Cyberenvirons in Accounting Pedagogy”, 7th International Conference on Teaching and Learning, Jacksonville, FL, April, 1996

G. Clark and S. Bembry, “Cyberspace as an Instructional Delivery Tool in Accounting.” Annual Teaching/Learning Conference, Ashland,

Kentucky, October, 1997.

I. Backmon, G. Clark, and L Weisenfeld, "African-

American Women in Accounting." National Association of Black

Accountants Conference, July,1996, winner of the 1996 Call-for Papers Competition sponsored by KPMG Peat Marwick.

G. Clark, AICPA 150-Hour Education Requirement Position Paper, Annual Accounting Colloquium, Raleigh, NC,1992.

CONTRIBUTIONS TO ACCOUNTING PRACTICE

April, 2013 Taxes for Entrepreneurs, The Enterprise Center, Winston-Salem, NC

March, 2013 – IRS 1040 Seminar, Render to Caesar, Delta Sigma Theta Sorority, Raleigh, NC

March , 2007 – Discussant, SAM Conference, Las Vegas, NE

February 11, 2006 – Tax Exemptions for Churches, Tillery, NC

July 26, 2004 – Accounting Theory Workshop, Nova Southeastern University, Fort

Lauderdale, FL

2004- Head Start Reviewer, U.S. Department of Health and Human Services

Administration of Children and Families, Atlanta, GA

October, 2004 - Reviewer, Managerial Accounting Textbook, by James Jiambalvo,

Wiley Publications, New York, NY.

May, 2003 – Business Plan Workshop, Center for Entrepreneurship, Savannah State

University, Savannah, GA

September 28, 2002 – How to prepare the I.R.S. 1023 Application for 501 (c) (3) Tax-

Exempt Status – Florence, SC

December 2, 2000 – Developing Community-Based Leadership for the 21st Century, Dealing With Money and Budgeting, High Point, NC

September 30, 2000 – Church, Clergy and I.R.S, Greensboro, NC

June 9, 2000 - Accounting for 501 (c ) (3) Non-Profit Organizations, Atlanta, GA November 9, 1998 – Leadership 2000 Institute, Fiscal Management, Atlanta, GA March, 1997 - Sigma Beta Delta Biennial Convention, Facilitator, Orlando, FL HONORS

Outstanding Professor, Disney’s Hollywood Studios, October, 2008 Cedric S. Rodney Distinguished Service Award, WSSU, April 2005

Board of Governors’ Excellence in Teaching Award, University of North Carolina, May 2003

Innovative Teaching and Learning Excellence Award, The 9th International Conference on Teaching and Learning, April 1998.

John Winters Distinguished Professor Teaching Award, St. Augustine’s

College, 1991.

Faculty Representative, Faculty Exchange Colloquium, San Diego, CA 1990.

REFERENCES

Dr. Quiester Craig, Retired Dean School of Business and Economics North Carolina A&T State University Greensboro, NC

336) 855-1904

Dr. Arthur King, Retired Dean School of Business and Economics Winston-Salem State University Winston-Salem, NC

(336) 922-1807

Mrs. Willie Boyd Saddler (Retired Comptroller)

United State Department of Health and Human Services, Region IV 1929 Detroit Avenue

Atlanta, GA 30311 (404) 794-0728