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Faculty Profile

Joy Middaugh

Lecturer in International Business & Management (2013)

Contact Information

on sabbatical Spring 2021

Althouse Hall Room G12


Joy Middaugh received her M.B.A. from Kutztown University in 1999. She holds a B.S.B.A. in Accounting and Finance from Shippensburg University. In addition, she has been a licensed C.P.A. in the state of Pennsylvania since 1994 and has extensive experience teaching all levels of financial and managerial accounting at Penn State University. After several years in public accounting, she transitioned to the roles of Controller and then Chief Financial Officer in the technology industry. She also has significant experience in the areas of integrated accounting systems, entrepreneurship and equity financing.


  • B.A., Shippensburg University, 1991
  • M.B.A., Kutztown University, 1999,

2019-2020 Academic Year

Spring 2020

INBM 110 Fundamentals of Accounting
This is a core course designed to provide students with a fundamental knowledge of the "language of business" and its applications for decision-making purposes. The course is organized into three sections. In the first section students learn about the accounting cycle- essentially the analysis and recording of financial transactions and the preparation of financial statements in accordance with Generally Accepted Accounting Principles (GAAP). The second section of the course focuses on the analysis and interpretation of financial statements. This section emphasizes the use of financial information by external stakeholders for decision making. The third section of the course concentrates on the fundamentals of management accounting. This section centers on the use of accounting information for operational performance evaluation as well as operational and capital decision making. By the end of the course, students will understand the basic principles and concepts of accounting, the business and economic activities that generate accounting information, how accounting information is used by internal and external stakeholders for economic decision making, and how accounting affects society and individuals.

INBM 300 Intro to Cost Accounting
The primary objective(s) of cost accounting are to: (1) calculate the information necessary for GAAP inventory costing and (2) provide the information necessary for managerial decision-making. In the internal management accounting function, as opposed to the public accounting function, the managerial accountant is a very important and active player in the management team. The information necessary for decision-making must be gathered, analyzed, presented, and communicated in order to serve the varying decision-making needs of various managers. This course introduces accounting concepts for planning, control, motivation, internal reporting, and evaluation. Topics included are product cost determination procedures, analysis of cost behavior, budgeting, costs for decision making and control, and responsibility accounting. Emphasis will be on the internal decision maker’s uses of information generated by the accounting system.