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Jay S. Holmen, Ph.D. 

Professor, Accounting
Department of Accounting and Finance


  • Ph.D., University of Minnesota, Minneapolis, MN
  • B.A., Moorhead State University, Moorhead, MN


  • Certified Managerial Accountant
  • Certified Public Accountant

Teaching Interests

  • Managerial accounting
  • Budgetary and cost control
  • International accounting

Research Interests

  • Activity-based costing
  • Small business forecasting
  • Intellectual capital reporting
Excellence. Our Measure. Our Motto. Our Goal.