Future Students:


MBA 700


MBA 700

Accounting Analysis

An integrated approach to the use of accounting information to support external and internal users’ decision-making activities. Topics include financial statement format and content; the effects of operating, financing, and investing activities on a firm’s income, financial position, and cash flows; and the use of accounting information for planning, control, and evaluation purposes. The focus is on understanding the differences between the needs of external and internal decision makers and determining what accounting information is appropriate in particular decision contexts.

Dr. Kay M. Poston

Professor of Accounting


B.A., University of Tennessee-Knoxville
M.Acc., University of Tennessee-Knowville
D.B.A., University of Tennessee-Knoxville

Areas of Expertise

Cost and managerial accounting, with an emphasis on strategic cost management


A Certified Public Accountant, Dr. Poston has had substantial professional experience, including service on the faculties of the University of Missouri—Columbia, Drexel University and Arizona State-West.  She has focused her research upon cost and managerial accounting, with numerous presentations and publications.  She has made numerous presentations to national and regional meetings of the American Accounting Association, the national association for faculty in accounting.  Additionally, her research has appeared in several edited books as well as journals such as Advances in Management Accounting, Cases from Management Accounting Practice, Journal of Information Systems, Journal of Cost Management, and The Journal of Cost Analysis


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