Emeritus - University of Victoria, British Columbia, Vancouver, Canada
- Dipl.-Kfm., Freie Universitaet Berlin, 1964.
- Computer Applications Specialist, Information Systems Division, Canadian General Electric Co. Ltd, 1964-1966.
- Ph.D., School of Accountancy, University of Illinois at Urbana-Champaign, 1969.
- Assistant & Associate Professor, School of Commerce and Business Administration, University of British Columbia, 1969-1980.
- Professor, School of Public Administration, University of Victoria, 1980-2004.
- Visiting Professor in Argentinien, Australien, Brasilien, China, Deutschland, Indonesien, Japan, Malaysia, Singapore, Spanien, Thailand, Taiiwan, Ungarn.
- Honorary Professor, School of Information Management, Beijing Information Science & Technology University, 2008.
- Inventor of ACL and Founder of ACL Services Ltd., Vancouver, BC (www.acl.com).
- Lifetime Achievement Awards: Internal Audit Institutes of United Arab Emirates in Dhubai und Kanada.