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Jeff Michelman

Professor | Accounting

Accounting & Finance | Coggin College of Business

Areas of Expertise

Nonprofit Accounting, Accounting Ethics, Accounting Fraud & Internal Control, Management Control Systems.


Ph.D., University of Wisconsin, Madison, Accounting and Information Systems, 1987
MBA, University of Wisconsin, Madison, 1985
MHA, Washington University in St. Louis, 1982
BS, University of Delaware, 1980


Dr. Michelman is Professor of Accounting and International Business at the University of North Florida. Michelman was the founding Director of the Hicks Honors College and Associate Dean for Undergraduate Studies where he has been on the faculty in Accounting and International Business for the past 30 years. He has received a variety of awards for teaching, research and service. Jeff holds Ph.D. and MBA degrees from the University of Wisconsin-Madison in Accounting with areas of focus on Healthcare Fiscal and Administrative Management. He holds an MHA from Washington-University in St. Louis and a BS in Accounting and Economics from the University of Delaware. He is a CPA, CMA and CGMA. He has published articles in a variety of information systems, accounting, international business and healthcare journals. Dr. Michelman has taught around the globe including at Sun Yatsen University, Penn State University, the University of the South Pacific in Fiji where he was a visiting scholar in 2005 and currently as a Visiting Professor at Warsaw University for the past 14 years. He currently teaches part-time in the online Master of Public Health Program at George Washington University.

Dr. Michelman has been a member of over 20 visiting accreditation committees of the Commission for Academic Accreditation, Ministry of Higher Education and Scientific Research, United Arab Emirates. Dr. Michelman is currently advising accounting student to start UNF’s charter chapter of beta Alpha Psi. Jeff served as President of UNF’s Chapters of both Beta Gamma Sigma and Phi Kappa Phi. He currently serves as Southern Regional Vice President for the Honor Society of Phi Kappa Phi. Jeff was the President of the Florida Chapter of the Healthcare Financial Management Association (HFMA) and served on the National Principles and Practices Board. Dr. Michelman is an alumnus of Leadership Jacksonville where he served on the executive committee of the Board of Directors. Jeff is active in all levels of Rotary International throughout the state of Florida with a particular emphasis on youth and globalization. He is the Past President of Jacksonville Oceanside Rotary in Atlantic Beach, Florida where he lives with his wife Maureen. He is currently the District Governor Nominee for Rotary District 6970.




  • Distinguished Professor-Runner-up Award, University of North Florida, Jacksonville, Florida, 2011, 2013, and 2014.
  • Outstanding Member Award, World Association for Case Research and Application (WACRA), 2010.
  • Outstanding Reviewer Award, North American Case Research Association (NACRA), 2009.
  • Distinguished Professor Award (Prime Award), Coggin College of Business, 2009.
  • Outstanding Undergraduate Teaching Award, University of North Florida, Jacksonville, Florida, 1995, 2009.
  • Outstanding Faculty Scholarship Award, University of North Florida, Jacksonville, Florida, 2008.
  • Outstanding Faculty Service Award, University of North Florida, Jacksonville, Florida, 2006.
  • Outstanding International Service Award, University of North Florida, Jacksonville, Florida, 2005.
  • Founders Medal of Honor, Healthcare Financial Management Association, 2005.
  • Outstanding Teaching Award, Coggin College, University of North Florida, Jacksonville, Florida, 2005, 2006, 2007.
  • Manchester Whos Who, 2004.
  • Who's Who in Business Higher Education (WWBHE), 2003.
  • Member of Inaugural Class Jesse Ball DuPont Fund, Community Coaches Program, Jacksonville, FL, 2002‐2003.
  • HFMA Florida Chapter Founders Award, Healthcare Financial Management Association, Chapter Award, September 2002. Frederick Muncie Gold Award, Healthcare Financial Management Association, National Service Award, September 2000.
  • Participant in the 20th Annual HFMA US/UK CFO Washington, D.C., July 2000.
  • Participant in the 19th Annual HFMA US/UK CFO Exchange, Bristol England, July 1999.
  • Jacksonville Business Journal Forty under Forty, 1996.
  • Teaching Incentive Award, University of North Florida, Fall 1995.
  • Member Leadership Jacksonville Class of 1996, Jacksonville, FL.
  • Men of Achievement, 1996.
  • International Who's Who of Professionals, 1995.
  • Beta Gamma Sigma, National Business Honor Society, 1995.
  • Finalist, Coggin College, Outstanding Graduate Faculty Teaching Award, University of North Florida, Jacksonville, Florida, 1995.
  • Robert H. Reeves Silver Award, Healthcare Financial Management Association, National Service Award, September 1997.
  • William G. Follmer Bronze Award, Healthcare Financial Management Association, National Service Award, September 1994.
  • Outstanding Teacher Award, Department of Accounting and Finance/Alpha Sigma Pi (Accounting Club), 1994.
  • Who's Who in American Education, 1992, 1995. Phi Kappa Phi, National Honor Society, March 1992.
  • Kellogg Health Care Fiscal Management Doctoral Dissertation Support Fellowship, 1985‐1986.
  • Kellogg Health Care Fiscal Management Fellowship, Summers 1982, 1983, 1984, 1985. Academy of Management Doctoral Consortium Representative, 1984.
  • J.K. Kellogg Health Administration Scholarship, 1981‐1982. American College of Hospital Administrators Financial Regulation Game Participant 1981,1982.
  • James F. McCloskey Award, Blood Bank of Delaware, 1980.
  • Youth Governor of Delaware, 1976.
  • Eagle Scout.


  • CPA ‐Illinois (1985)
  • CMA ‐(1988)
  • CGMA
  • American Institute of CPAs (AICPA)
  • Association of Certified Fraud Examiners (ACFE)

Grants and Contracts Awarded

  • “Data Security in the Public Utilities Industry‐Part II,” JEA, 2010‐2011, $25,000, (with Bobby Waldrup and Robert Slater).
  • “Data Security in the Public Utilities Industry,” JEA, 2009‐2010, $25,000, (with Bobby Waldrup and Robert Slater).
  • “JEA Information Technology Department Process Based Costing Initiative,” JEA, 2005‐2006, $99,395, (with Bobby Waldrup and John MacArthur).
  • "Planning for Disasters: An Examination of Information Technology Plans in Florida's Hospitals," Seed Grant Funded by the Training Services Institute (TSI), University of North Florida, $2,500, 1993‐94.
  • "1991‐1992 MIS Survey of Florida Hospital CFOs," Healthcare Financial Management Association, Florida Chapter, $1,000.
  • "Creativity and Innovation in Healthcare Information Systems," Funded by The Center for Interdisciplinary Research in Information Systems (CIRIS), Penn State University, $2,675 1991‐1992, (with Jane Webster).
  • Summer Research Release, Coggin College, University of North Florida, Summer 1991, 25% salary support.
  • "Hospital Information Systems: Political Barriers to Achieving Strategic Implementation," Funded by the Coggin College Research Projects Fund, Penn State University, $2,900, 1988/1989.
  • "The Socio‐Political Implications of Contracting for Accounting Services," Funded by the College of Business Administration Research Projects Fund, Penn State University, $2,500, 1987/1988.

Publications & Presentations

Slater, Robert, Michelman, Jeffrey, Waldrup, Bobby, Peyton, Jennifer (2012) Stealing from Clients: The Case of Fiduciary Fraud and One of the Deadly Sins of Any Law Practice, Journal of Forensic Studies in Accounting and Business, 4:1, pp. 9-24.

Michelman, Jeffrey, Waldrup, Bobby and Gillman, Melanie Internal Control and Accounting Systems Documentation:  A Case Study. The Journal of Business Case Studies, 8:3, pp 279-295 (May/June 2012).

Steagall, Jeffrey, Michelman, Jeffrey, Fugard, Anne Sheridan and Gallo, Andrés Sustaining An International MBA Program, International Journal of Case Research and Application (IJCRA), XXIII: 2, pp.297-310.

Michelman, Jeffrey, MacArthur, John and Shea, Christie (2011) Business Risk and Internal Control: The Growing Challenges of Corruption in China, under review at Journal of Corporate Accounting and Finance, 22:6, pp. 17-30.

Michelman, Jeffrey, Waldrup, Bobby and Bird, Alex (2011) Employee Fraud at Miami Rehabilitation Services, Journal of Forensic & Investigative Accounting, 3:3, pp. 214-227.

Loh, Chung Ping, Steagall, Jeffrey, Gallo, Andrés and Michelman, Jeffrey, (2011), Valuing Short-Term Studying Abroad, Teaching in International Business, 22:2, 1-17.

Michelman, Jeffrey, Gorman, Victoria and Trompeter, (2011), “Computer Leasing Fraud at CIT Group, Inc.,” Issues in Accounting Education, 26:3, pp. 569-591.

Řeřicha, Václav, Michelman, Jeffrey and Steagall, Jeffrey, (June 2010), The Accidental Entrepreneur, International Journal of Case Method Research & Application, XXII: 2, pp.103-112.

MacArthur, John, Michelman, Jeffrey, Waldrup, Bobby and Dana Wallace, (March 2010), JEA: On the Road to Cost Transparency, IMA Case Journal, 3:1, pp. 1-13.

Waldrup, Bobby, MacArthur, John, Michelman, Jeffrey, (June 2009) Does Your Costing System Need a Tune-up? A CIO Gives New Energy to an Activity-Based Costing Initiative, Strategic Finance, 90(12), pp. 46-51.

Michelman, Jeffrey and Gallo, Andres, (March 2009), “Micro Lending and Poverty in Haiti,” International Journal of Case Method Research & Application XXI: 1, pp. 26-32.

Andersen, Seth, Michelman, Jeffrey, Johnson, Raymond and Quick, Kristie, (April 2008), “Rate Setting and Disclosure in Continuing Care Retirement Communities (CCRCs),” Journal of Health Care Finance, 34(3), pp. 55-65.

Michelman, Jeffrey and Waldrup, Bobby, (April 2008), “ICFR-SPC: COSO is not Just for Public Companies Anymore,” The CPA Journal, pp. 30-34.

Michelman, Jeffrey, Paulson, Steven and Traynham, Earle, (December 2007), “The JMI/ESU Joint Degree Program,” International Journal of Case Method Research & Application XIX: 4, pp. 394-406.

McNeal, Andrea and Michelman, Jeffrey, “The CPAs’ Role in Fighting Fraud in Nonprofit Organizations,” CPA Journal, (January 2006), pp.60-63.

Steagall, Jeffrey, Michelman, Jeffrey and Traynham, Earle, “GlobalMBA A Blueprint for Creating an Integrated, International Trilateral MBA Program,” Journal of Teaching in International Business, (November 2004) 16:1, pp. 7-23.

Waldrup, Bobby, Michelman, Jeffrey and Person, Maxine, “Voice Recognition Software: Look Before You Leap,” CPA Journal, (November 2000), pp. 42-51.

Michelman, Jeffrey, Rausch, Patricia and Barton, Thomas, “Accounting Measurement in Healthcare: A New Perspective,” Healthcare Financial Management, (August 1999). pp. 48-54.

Benson, Jerry, Michelman, Jeffrey and Doreen Radjenovic, "Using Information Technology Strategically in Home Care" Home Healthcare Nurse (December 1996) 14:12, pp. 977-983. 

Gleydura, Andrew, Michelman, Jeffrey and Wilson, C. Nick, "Multimedia Training in Nursing Education," Computers in Nursing, (July/August 1995) 13:4, pp. 169-175.

Michelman, Jeffrey "Have We Undervalued The Role of Technology in Accounting Education?"  Journal of Accounting and Computers, (Fall 1994) pp. 1-19.

Michelman, Jeffrey "Databases, physicians, and accountants of the 21st Century," Healthcare Financial Management, (June 1993) pp. 134-136.

Covaleski, Mark and Dirsmith, Mark, Michelman, Jeffrey, "An Institutional Perspective of Case Mix Accounting Systems and Health Care Organizations," Accounting, Organizations and Society, 18:1 (January 1993), pp. 65-80.

Hurley, Robert, Michelman, Jeffrey, "Hospital Response Variation to the Demands of Pre-Admission Certification," Quality Assurance and Utilization Review, 6:1 (Winter 1991) pp. 16-23.

Michelman, Jeffrey and K. Kyu Kim, "Multi Inter-Organizational Information Systems: Competitive Strategies for Teaching Hospitals in the 1990s." Health Services Management Research, 4:1 (March 1991), pp. 53-64. 

Webster, Jane, Michelman, Jeffrey and Heian, James, "Computer Training and Computer Anxiety in the Educational Process: An Empirical Analysis." Proceedings of the Eleventh International Conference On Information Systems, Copenhagen, Denmark, (December 1990), pp. 171-182.

Kim, K. Kyu, Michelman, Jeffrey, “An Examination of the Factors for the Strategic Use of Information Systems in the Healthcare Industry." Management Information Systems Quarterly, 14:2 (June 1990), pp. 200-215.

Smith, Marc, Robson, Alan, Woodward, Robert, Michelman, Jeffrey, Valerius, Thomas and Hong, Barry, Geographic Access to Health Care Services: The Case for Maintenance Hemodialysis." American Journal of Kidney Diseases, 5 (January 1985), pp. 19‑26. 

Smith, Marc, Hong, Barry, Michelman, Jeffrey, and Robson, Alan, "Treatment Bias in the Management of End Stage Renal Disease." American Journal of Kidney Diseases, 3 (July 1983), pp. 21‑26.

Hong, Barry, Michelman, Jeffrey, Smith, Marc, "The Interaction of Psychiatric Illness and Renal Disease: Antecedent or Consequence?"  Perspectives, 4 (Fall 1982), pp. 58‑65.

Contact Information

Building 42, Room 3137

(904) 620-1541


Office Hours

By appointment