Robert J. Trulaske Sr., College of Business, University of Missouri

People Directory

Loren A. Nikolai

EY Professor Emeritus
Accountancy
Office: 
504
Building: 
Cornell Hall
Office Hours: 
Tuesday: 3:15 pm-4:45 pm
Thursday: 3:15 pm-4:45 pm
Phone: 
(573) 882-2869

Professor Nikolai is the recipient of a MU Student-Athlete Advisory Council 2004 Most Inspiring Professor Award, the University of Missouri system-wide 1999 Presidential Award for Outstanding Teaching, the MU College of Business 1999 Teacher of the Year Award, the MU Alumni Association 1996 Faculty Award, the MU College of Business 1994 Accounting Professor of the Year Award, the Missouri Society of CPAs 1993 Outstanding Accounting Educator of the Year Award, the MU 1992 Kemper Fellowship for Teaching Excellence, the St. Cloud State University 1990 Distinguished Alumni Award, and the Federation of Schools of Accountancy 1989 Faculty Award of Merit. He holds a CPA certificate in the state of Missouri and previously worked for the 3M Company. Professor Nikolai was the lead author of Intermediate Accounting (11th edition textbook: Cengage Learning) and the co-author (with Professor Billie Cunningham) of Accounting: Information for Business Decisions (4th edition textbook: Cengage Learning). Professor Nikolai has published numerous articles in The Accounting Review, Journal of Accounting Research, The Accounting Educator's Journal, Journal of Accounting Education, The CPA Journal, Management Accounting, Policy Analysis, Academy of Management Journal, Journal of Business Research, and other professional journals. Professor Nikolai was the Director of the Masters Programs in the School of Accountancy until 2008. He is a member of the American Accounting Association, the American Institute of Certified Public Accountants (AICPA), and the Missouri Society of CPAs (MSCPA). He has served on the AICPA's Accounting and Auditing Practice Analysis Task Force Panel and the Accounting Careers Subcommittee; he has also served on the MSCPA's Relations with Educators, Accounting Careers, and Accounting and Auditing Committees. Professor Nikolai has chaired or served on numerous Federation of Schools of Accountancy (FSA), and American Accounting Association (AAA) committees, was AAA Director of Education for 1985-1987, and was President of the FSA for 1994. Professor Nikolai is married and has two adult children and three grandsons. His family has one cat, and he is an avid golfer and weight lifter.

Education: 

EY Distinguished Professor

B.A. (1966) and M.B.A. (1967) St Cloud State University

Ph.D. (1973) University of Minnesota

Publications

Book

Accounting Information for Business Decisions by Billie Cunningham and Loren Nikolai (Cengage Learning, 4th edition, 2013), Textbook.

Intermediate Accounting by Loren A. Nikolai and John D. Bazley, (Cengage Learning, 11th ed., 2009), Textbook.

Journal Articles

How to Integrate a Business Plan into Your Introductory Accounting Course, Journal of Accounting Education, 2006.

A Thematic Analysis of Oral Communication Concerns With Implications for Curriculum Design, Journal of Accounting Education, Summer, 2002.

Evaluation of an Approach Used to Develop, Implement, and Monitor a 5-Year Integrated Accounting Program, Journal of Accounting Education, Summer, 2001.

An Analysis of the Organizational Interaction of Accounting Departments, with John Bazley. Academy of Management Journal, December, 1977.

Personality Types of Accounting Students and Faculty: Comparisons and Implications, with Carel Wolk, Journal of Accounting Education, Winter, 1997.

Communication Concerns Across Different Accounting Constituencies, with M.J. Smythe, Journal of Accounting Education, Winter, 1996.

Suggestions for Educational Research on Improving Thinking and Communication Skills of Accounting Students, Journal of Accounting Education, Summer, 1996.

An Approach to Developing a 5-Year Integrated Accounting Program, Journal of Accounting Education, Spring, 1994.

An Analysis of the Organizational Interaction of Accounting Departments: Revisited, with Tom Howard, The Accounting Educator's Journal, Spring, 1992.

The Effect of Advertising on Public Accounting Practice, with Ray Dockweiler and James Holstein, Today's CPA, July/August 1987.

Attitude Measurement and Perceptions of Accounting Faculty Publication Outlets, with Tom Howard. The Accounting Review, October, 1983.

Voting Patterns of Big Eight Representatives in Setting Accounting and Auditing Standards, with John McEnroe. Journal of Business Research, March, 1983.

Form and Content of Replacement Cost Information: The Impact Upon Investment Criteria, with John McEnroe. Journal of Business Research, December, 1979.

The Pollution Control Tax Incentive: A NonIncentive, with Rick Elam. The Accounting Review, January, 1979.

An Assessment of APB Voting Patterns, with Howard Rockness. Journal of Accounting Research, Spring, 1977.

Variance Analysis for Pollution Control and Other Social Programs, with Howard Rockness and John Bazley. Certificate of Merit Award. Management Accounting, January, 1977.