Office Hours







Harry Howe

Professor of Accounting

School of Business

South Hall 107
1 College Circle
Geneseo, NY 14454


Faculty Information


  • B.A., Brown University
  • M.B.A., Graduate Management Institute, Union College
  • Ph.D, Union College

Research Interests

Professor Howe has research interests in the areas of business valuations and in the development of applied instructional material for students and practitioners. He has published two book-length monographs on receivables with BNA and numerous articles in scholarly and practitioner journals.


  • American Accounting Association
Spring 2016 Classes

ACCT 302:
Interm Financial Accounting II

    A continuation of ACCT 301. The course builds upon the foundation created in A360 and overlays the impact of internal control and complex entities on accounting practice. Specific topics include inte
    rnal control and Section 404 of the Sarbanes-Oxley Act; traditional and emergent techniques of liability valuation; equity, derivatives and hybrid securities; implementation of Statement of Financial Accounting Standards (SFAS) 95 through both the indirect and direct methods; investments accounted for under the cost, fair value (SFAS 115) and equity methods; and the consolidation of wholly- and partially-owned subsidiaries through the use of cost and equity methods for at-date and subsequent-period presentations. Prerequisites: ACCT 301 and junior status. Restricted to School of Business majors and minors. Others may seek permission from the School of Business.Offered every spring
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ACCT 530:
Accounting Theory & Research

    This course involves a study of the theoretical underpinnings of accounting and their applications to the practice of the discipline. Material covered will include the nature of accounting theory and
    measurement, research methods in accounting, institutional issues, the conceptual framework, accounting information and the capital asset pricing model, income measurement systems, political influences on financial reporting, and international issues. The course will include a substantive research paper requirement which will serve as a capstone experience in the MS (Accounting) program. Offered: every spring Prerequisites: ACCT 502 and graduate status.
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