Photo of Richard Palmer

Richard Palmer, Ph.D.

Office: Dempster Hall 264


Ph.D. Accounting, Southern Illinois University at Carbondale, 1990
Masters of Accountancy (Taxation), Southern Illinois University at Carbondale, 1984
B.S. Business, Southern Illinois University at Carbondale, 1981

Professional Experience

Professor, Southeast Missouri State University, 2009 – present
Lumpkin Distinguished Professor of Business, Eastern Illinois University, 2000 – 2009
Visiting Professor, Washington University in St. Louis, 1998-1999
Hardy Graham Professor of Accounting, University of Tennessee at Martin, 1990-2000
Senior Accountant, Laventhol and Horwath, CPAs, 1984-1987

Awards, Honors & Certifications

Outstanding Professor, University of Tennessee Student Government Association 1998, 2000
Certified Public Accountant Certification, 1988-date
Certified Management Accountant,  1988-date
Advisory Committee, Commercial Payments International
Named a Copper Done Faculty Fellow and Professor of AccountingSoutheast Missouri State University2014

Professional Interests

E-commerce, e-procurement, and commercial card technologies as they affect organizational and accounting activities.

Selected Publications

Gupta, Mahendra, Richard Palmer, James Brandt, and Nathan Palmer, "The Emergence of Virtual Card Payments: Data Highlights Changes in North American Commercial Payment Practices," Journal of Payments Strategy and Systems, Volume 10 (2) June (2016), pp. 194-204.

Flight, Richard L., and Richard J. Palmer, "Organizational Structure and Intra-firm Innovation Diffusion," Marketing Management Journal, Vol. 23 (2) (2013).

Palmer, Richard and Mahendra Gupta, "Technology-Driven Convergence of Business Processes in the Acuisition Cycle: Implications for Accountants and Educators," Journal of Emerging Technology in Accounting, (Vol. 8, 2011), pp. 65-87.

Palmer, Richard, Mahendra Gupta, and James Brandt, "The Use and Impact of Dynamically Adjustable Purchasing Cards on the Procurement Process: Survey Evidence," Cost Management, Volume 28 (4) July/August (2014), pp. 18-28.

Palmer, Richard, Mahendra Gupta, and Rodney Dawson, "U.S. Government Use of Commercial Card Technology and the Case for Change in Military Card Distribution Policy,” Defense Acquisition Review Journal, Volume 17, No. 3, Issue 55 (July) (2010), pp. 313-336

Normand, Carol, Tim Mills, and Richard Palmer, "Governmental Purchase Card Programs: A Case on the Stewardship of Public Resources,” Accounting Perspectives, Vol. 7, No. 1 (2008), pp. 69-81.

Palmer, Richard, and Mahendra Gupta, "Use and Misuse of Purchase Cards by U.S. Government Employees: Examining Costs, Benefits, and an Emerging Control Framework,” Public Contract Law Journal, Issue 36, No. 2 (2007), pp. 175-202.

Davila, Antonio., Mahendra Gupta, Richard Palmer, "Moving Procurement Systems to the Internet: The Adoption and Use of E-Procurement Technology Platforms,” European Management Journal (February, 2003), pp. 11-23.

Gupta, Mahendra, George Foster, and Richard Palmer, “Wells Fargo and Company: Business-to-Business Electronic Commerce,” KPMG/University of Illinois Business Measurement Case Development Grant project, 1998. 

Palmer, Richard and Tom Schwarz, "Improving the FASB's Requirements for Off-Balance Sheet Market Risk Disclosures," Journal of Accounting, Auditing, and Finance (Summer, 1995), pp. 521-540.

Palmer, Richard and Robert Welker, "The Effect of Anticipated Performance Evaluation on Willingness to Continue Task Participation:  The Intervention of Self-Presentation Motives," Behavioral Research in Accounting (Vol. 6, 1994), pp. 204-220.


Dempster Hall 205

Department of Accounting
One University Plaza, MS 5845
Cape Girardeau, Missouri 63701