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Oscar J. Holzmann

Oscar J. Holzmann

Associate Professor, Accounting

Research Interests

Issuance, application and effects of financial accounting standards

Featured Publications

  • “Income Measures of Conglomerate Performance,” Quarterly Review of Economics and Business (coauthor with Copeland and Hayya)

    “Current Cost and Present Value in Income Theory,” The Accounting Review (coauthor with Cook)

    “Central American Budgeting Scorecard: Cross Cultural Insights,” Journal of International Accounting Auditing & Taxation (coauthor with Collins and Mendoza)

    “Strategy, Budgeting and Crisis in Latin America: A Non-Recursive Causal Model,” Accounting, Organizations and Society (coauthor with Collins and Mendoza)

Teaching and Professional Experience

  • Associate Professor, Accounting, University of Miami School of Business Administration, 1980 - Present
  • Associate Professor, Accounting, University of South Carolina, 1977 - 1980
  • Assistant Professor, Accounting, University of South Carolina, 1973 - 1976
  • Graduate Research, Teaching and Administrative Assistant, Accounting, Pennsylvania State University, 1968 - 1972
  • Faculty Resident, Auditing, Arthur Andersen & Co., 1976 - 1977
  • Accountant, John August Company, 1966 - 1968


  • Financial accounting
  • Preparation of consolidated financial statements
  • Advanced accounting problems
  • Disclosure rules


  • Ph.D., Business Administration, International Business, International Monetary Economics, Pennsylvania State University, 1974
  • M.S., Accounting, Pennsylvania State University, 1972
  • B.S., Economics, Gannon College, 1968

Honors and Awards

  • Outstanding Faculty Member Award, University of Miami Beta Alpha Psi, 2003
  • Outstanding Seminar Leader, Florida Institute of Certified Public Accountants, 1980
  • Outstanding Paper Award, Southeastern Regional Meeting of the American Institute for Decision Sciences, 1980


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