معرفی
Daniel Tinkelman is a Professor and holds the Marshall G. Kaplan Chair in Municipal Government Accounting at Brooklyn College, City University of New York, where he is a member of the Accounting Department within the Murray Koppelman School of Business. Previously, he served as Accounting Department Chair from January 2019 through June 2022. Before joining Brooklyn College, he taught full-time at Lehman College, Pace University, and Hofstra University, and has also taught summer courses in Rome, Italy and Bremen, Germany.
Dr. Tinkelman earned his academic credentials from prestigious institutions:
- B.A. in Economics from Harvard College (1976)
- M.S. in Accounting from State University of New York at Albany (1978)
- Ph.D. in Accounting from Stern School of Business, New York University (1997)
Dr. Tinkelman's research spans several interconnected areas within accounting, with particular emphasis on nonprofit organizations and municipal government accounting. His work bridges historical perspectives with contemporary financial practices, examining how accounting serves as a tool for legitimization in nonprofit sectors. He has made significant contributions to understanding inventory methods, particularly the rise and decline of LIFO (Last-In, First-Out) accounting practices, and has explored innovative approaches to financial data visualization using sparklines and other graphical methods. His research on accounting history, including the provocative "Money Does not Stink: Accounting and Slavery" (2024), demonstrates his willingness to confront challenging historical connections between accounting practices and social systems.
Dr. Tinkelman's scholarly output shows consistent productivity across multiple subfields. His recent publications reveal a pattern of examining both theoretical frameworks and practical applications, with particular attention to how accounting practices affect organizational legitimacy and decision-making. The breadth of his work spans historical analysis, empirical research on nonprofit financial practices, technical analysis of inventory methods, and innovative approaches to financial statement presentation.
- Over 40 publications including a textbook, edited research handbook, book chapters, and numerous peer-reviewed articles
- Work cited over 2,100 times, reflecting significant scholarly impact
- Best Paper Award from CTLA section for educational research
- CPA certification with prior professional experience at Arthur Andersen & Co.
Dr. Tinkelman maintains active connections between academic research and professional practice through litigation consulting on accounting and valuation matters. His teaching approach integrates practical experience with theoretical knowledge, particularly evident in his development of the "measurement approach for managers" framework. His leadership roles, including serving as Department Chair and holding an endowed chair position, demonstrate recognition of his contributions to the academic community.
