Business & Accounting Archives - The College of Idaho

By Henry Miller

Lori Tucker

As a business educator and researcher, my goal is to foster critical thinking, ethical leadership, and professional development in each student. I am committed to personalized instruction that recognizes individual strengths and aspirations while challenging students to think deeply and apply knowledge in real-world contexts. At The College of Idaho, I consistently emphasize student-centered learning through one-on-one advising, interactive class experiences, and applied opportunities such as a community client project in the Business Capstone and engagement with local leaders at The BAD Conference. These experiences allow students to engage directly with the business community, developing their problem-solving, communication, and leadership skills in authentic settings. My research on workplace conduct and conflict—particularly abrasive leadership and intervention—further shapes my teaching by integrating real-world organizational challenges into academic discussions. I encourage students to evaluate business decisions not only for profitability, but also for their human impact. I believe business education should prepare students to become principled, adaptable professionals who can lead with clarity and purpose. Through supportive mentorship and practical engagement, I aim to help students develop the confidence, integrity, and insight required to contribute meaningfully to their organizations and communities. EDUCATION Ed.D., Abilene Christian University, 2019 MARR (MA Conflict Resolution and Reconciliation), Abilene Christian University, 2008 B.S., Columbia Christian College, 1988 SCHOLARSHIP & RESEARCH Tucker, L. J., & Williams, P.E. (2021). Abrasive leaders who changed: Learning from their experience. Personnel Review. Advance online publication. https://doi.org/10.1108/PR-07-2020-0507 Tucker, L. J. (2019). A narrative inquiry with three formerly abrasive leaders: Stories of disruption, awakening, and equipping [Doctoral dissertation, Abilene Christian University]. Digital Commons at ACU. https://digitalcommons.acu.edu/etd/154 The focus of my former research on formerly abrasive leaders and my current research on the workplace intervener (the leader who held a conduct intervention with an abrasive leader) is to better understand the first-hand experience of those who are directly involved in a workplace conduct intervention—the abrasive leader (commonly thought of as the workplace bully) and the intervener (most often the direct manager). I have used narrative inquiry to explore their experience. This method is highly personal inquiry where there are multiple conversations over time as both the researcher and the participant inquire into the stories being told. As of August 2025, I am near completion of the narrative account of the first intervener. There are five interveners within this study. Four narrative accounts and the final research document need written. All other research for this project has been completed. Understanding the experience of the abrasive leader and the intervener may provide insight into how to reduce workplace psychological aggression (WPA) and contribute to knowledge of how to move towards a psychologically healthier and safer workplace. SPEAKING ENGAGEMENTS Crawshaw, L., Tucker, L. J. (2024, March 7). Approaches to Managing Workplace Bullying and Other Workplace Hazards. [Virtual panel discussion. Refereed selection]. International Association on Workplace Bullying Masterclass. Tucker L. J. (2024, Feb. 22-24. Workplace Conduction Intervention: The Intervener. [Poster, work-in-progress refereed submission]. Academy of Human Resource Development 2024 International Research Conference: “Building a Better Future of Work—HRD’s Role for a Sustainable, Human-Centered Workplace. (I did not attend the conference in Virginia.) Crawshaw, L., Tucker, L. J., Raffio, T., Billotti, R. (2023, November 8-11). The Impact of Conduct Intervention on Abrasive Leaders. [Virtual panel discussion. Refereed abstract]. Work, Stress, and Health 2023 Conference: Work and Mental Health – Challenges and Solutions in a Changing World. (The conference is organized biennially by the American Psychological Association, the National Institute for Occupational Safety and Health, and the Society for Occupational Health Psychology). https://vimeo.com/879971211/529d634163?share=copy Tucker, L. J. (2022, September 22). What will the interveners tell us about a successful intervention? Their experience. [Oral presentation. Refereed abstract]. 13th IAWBH International Conference on Workplace Bullying and Harassment: Re-imaging Ways to Research and Address Workplace Bullying and Harassment. Tucker, L. J. (2021, July 16). Extend support to the abrasive physician: Offer hope [Webinar]. Coalition for Physician Well Being. Tucker, L. J. (2021, April 12-14). Three formerly abrasive leaders: Stories of disruption, awakening, and equipping [Oral virtual presentation. Refereed abstract]. 12th IAWBH International Conference on Workplace Bullying and Harassment: Developing an Oasis of Workplace Bullying Knowledge and Practice—People, Places, and Perspectives. Tucker, L. J., & Williams, P. E. (2021, February 17-19). Helping abrasive leaders and their superiors: The essential role of HRD professionals [Oral virtual presentation. Refereed full manuscript]. 2021 Academy of Human Resource Development Virtual Conference: Innovating and Leading in Times of Rapid and Unplanned Change. Tucker, L. J., & Williams, P. E. (2020, November 5-9). Moving away from abrasive behavior: The need for others [Oral virtual presentation. Refereed detailed abstract]. International Leadership Association’s 22nd Annual Global Conference: Leading at the Edge. Tucker, L. J., & Williams, P. E. (2020, July 16). Can abrasive bosses change? Insights from those who did [Webinar]. IdeaLab, Abilene Christian University. www.youtube.com/watch?v=GH5klGBWMWM Tucker, L. J. (2019, November 1-2). Formerly abrasive leaders: Stories of disruption, awakening, equipping [Conference session]. 33rd Annual Oregon Mediation Association’s Fall Conference: Managing Conflict—Bridging the Gap through Mediation and Beyond. Portland, OR Tucker, L. J., & Williams, P. E. (2019, October 24-27). A narrative inquiry with three formerly abrasive leaders: Journeys away from destructive workplace behavior [Oral presentation. Refereed research manuscript]. International Leadership Association’s 21st Annual Global Conference: Leadership: Courage Required, Ottawa, Canada. Tucker, L. J. (2019, August 12). A narrative inquiry with three formerly abrasive Leaders: Stories of disruption, awakening, and equipping (Part 2) [Webinar]. Boss Whispering Institute. Tucker, L. J. (2019, July 1). A narrative inquiry with three formerly abrasive Leaders: Stories of disruption, awakening, and equipping (Part 1) [Webinar]. Boss Whispering Institute.

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By Henry Miller

David Tucker

It is a joy to teach students at The College of Idaho. I specialize in the principles classes that students usually take in the Sophomore year. My goal for each class is for students to learn things that will benefit them in both their personal and professional lives. I have been teaching at the collegiate level for over 40 years. I have taught at schools in Arkansas, Oregon and Idaho. My primary teaching area is economics, but I also have my CPA and will teach accounting from time to time. EDUCATION PhD in Economics from the University of Arkansas (1987) MA in Economics from Georgetown University (1981) BS in Economics and Accounting from Harding University (1977) CPA from State of Texas (1979) SCHOLARSHIP & RESEARCH Tucker, David and Graves, Alesha (2023). Predicting the Financial Vulnerability of US Public Charities (forthcoming). Tucker, David. (2022). Extending the Economic Choice Model. Journal of International Business and Economics, 22(2), 38-47. Tucker, David S., & DeBerry, Thomas W. (2021). Economic Implications of the Flood Narrative. Journal of International Business and Economics, 21(1), 5-12. Tucker, David. (2020). Limits and Difference: Preconditions for Comparative Advantage. Journal of International Management Studies, 20(1), 43-53. Tucker, David. (2019). The Economics of Transcendence. Journal of International Business and Economics, 19 (3). Tucker, David. (2018). The Economics of Ananias and Sapphira. International Journal of Business Research, 18(1). Tucker, David & Drake, Tim (2017). The Image of God and the Economics of Exchange. Journal of Biblical Integration in Business, (Fall).

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By Henry Miller

Seth Ruhter

Seth Ruhter is an assistant professor for the College of Idaho where he teaches courses in economics, corporate finance, financial institutions, and private company valuation. Seth’s current research focus is on asset pricing and complex business valuation issues, mergers and acquisitions, and fintech and the changing business models of financial services. Prior to the College of Idaho, Seth was a financial sector expert for the Federal Reserve Board where he covered banks, broker dealers and asset managers and focusing on financial market structure, market liquidity, and the changing business models of financial services due to technology. During the financial crisis of 2007-2008, Seth was on a troubled bank team responsible for closing failed banks and was deeply involved in the Federal Reserve’s response to the financial crisis. Seth worked for Goldman Sachs as a Vice President in the risk division and was in the US Navy serving on a nuclear-powered submarine. EDUCATION Doctor of Business, Finance, University of Florida Chartered Financial Analyst, CFA Institute Master of Arts, Economics, Miami University Bachelor of Business Administration, Idaho State University

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By Henry Miller

Marilyn Melchiorre

Dr. Mel (Marilyn Melchiorre) brings over 20 years of professional experience in management, sales, marketing, and advertising. She has been a full-time faculty member at The College of Idaho since 2010, where she serves as Professor and Chair of the Business & Accounting Department. She also holds the Miller Family Foundation Endowed Chair. Dr. Mel teaches a variety of courses, including Principles of Marketing, Social Media Marketing, Digital Marketing, International Business, and Management Science, as well as leading study abroad courses. In the classroom, she is dedicated to creating meaningful learning experiences by blending rigorous academic theory with real-world application. Her teaching style emphasizes experiential and action-based learning, incorporating simulations, group projects, and community-based marketing initiatives that help students internalize key concepts through hands-on engagement. Her global perspective has been shaped by leading study abroad programs to Paris and Hong Kong, as well as by teaching in Xi’an, China. In 2024, she was honored as a Fulbright Scholar alternate candidate for the United Kingdom. EDUCATION Ed. D., Educational Leadership & Policy Analysis, University of Missouri MBA, Missouri State University BSBA, Business/Marketing, University of Missouri SCHOLARSHIP & RESEARCH An active scholar in pedagogical innovation, Dr. Mel has published extensively on teaching techniques and regularly presents at academic conferences focused on instructional excellence. She served on the board of the Marketing Management Association (MMA) from 2022 to 2025 and continues her professional service as a member of the editorial review board for the Marketing Management Journal.

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By Henry Miller

David Korb

I earned my Bachelor of Business Administration in accounting and my MBA in finance at the College of Santa Fe, and I bring a variety of professional accounting experience to life in the classroom. EDUCATION CPA – Oregon (active) MBA – Finance, College of Santa Fe BBA – Accounting, College of Santa Fe

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By Henry Miller

Yan-Cesar Gioseffi

My name is Dr. Yan Gioseffi, and I am an Assistant Professor at the College of Idaho. I was born and raised in Brazil and moved to the United States at a young age to study and play collegiate soccer. Throughout my journey, I found myself in academia, where I couldn’t be happier mentoring and teaching students from many regions of the U.S. and countries around the world. I am a proud alumnus of the College of Idaho, where I earned my Bachelor’s degree. Academically, I also completed my M.B.A. from Boise State University and received my Ph.D. in Sport Administration from the University of New Mexico. Throughout my time at The College of Idaho, I have taught a variety of Business courses, including Principles of Marketing, International Business, Production and Operations Management, Introduction to Business, Sport Finance, Sport Marketing, and Legal Aspects in Sport. My research areas include Risk Management, Sport Law, Collegiate Athletics, International Sports, Ethics, and Marketing. EDUCATION Ph.D, Sport Administration, University of New Mexico, 2023 M.B.A., Boise State University, 2017 B.A., Business Administration, The College of Idaho, 2014 A.A., Peninsula College, 2012 SCHOLARSHIP & RESEARCH Gioseffi, Y. (2025, April 11-12). Risk Management in Athletics: An Analysis of What is Being Done in Small Institutions. Pacific Northwest Academy of Legal Studies of Business, Boise, ID, USA. Gioseffi, Y., Feller, R., & Seidler, T. (2025, February 26 – March 2nd). Racism in Soccer: Vinicius Jr Case and the Precedent Set by the Spanish Court. Sport and Recreation Law Association, Myrtle Beach, SC, USA. Gioseffi, Y., Steimling, G., & Hinnah, A. (2025, February 26 – March 2nd). Revisiting the Safety of NAIA Facilities: Perspectives from Student-Athletes. Sport and Recreation Law Association, Myrtle Beach, SC, USA. Gioseffi, Y., & Seidler, T. (2024, February 21-24). A Qualitative Analysis and Understanding of Preventive Risk Management in Athletic Departments Affiliated with the NAIA. Sport and Recreation Law Association, Baltimore, MD, USA. Gioseffi, Y., Steimling, G., & Hinnah, A. (2024, February 21-24). The Safety of NAIA Facilities: Perspectives from Student-Athletes. Sport and Recreation Law Association, Baltimore, MD, USA. Gioseffi, Y. (2023). Risk Management Perceptions and Preventive Practices of Athletic Directors from NAIA Schools. [Doctoral Dissertation, University of New Mexico]. ProQuest Dissertations & Theses. Gioseffi, Y., & Seidler, T. (2023, February 22-25). Risk Management Perceptions and Preventive Practices of Athletic Directors from NAIA schools. Sport and Recreation Law Association, Las Vegas, NV, USA. Gioseffi, Y., & Seidler, T. (2022, February 23-26). Application of Risk Management: How it saved Denmark’s Christian Eriksen in the Euro 2020. Sport and Recreation Law Association, Atlanta, GA, USA. Smith, A., Gioseffi, Y., & Graham, J. (2021). Breaching a Contract Versus Searching for a Job While Employed: Ethical Dilemmas Faced by Coaches and Administrators When Deciding About a Mid-Season Change in Leadership. Case Studies Sport Management (2167-2458), 10(1), 1–6. Gioseffi, Y., & Provencio, C. (2020, March 04-07). Lightning Strikes Youth Soccer Player – Case Competition. Sport and Recreation Law Association, Louisville, KY, USA. Provencio, C., & Gioseffi, Y. (2019, November 7th). Student-Athlete Experience: A Comparison of Time Demands of Student-Athletes and Non-Athletes – Poster Presentation. Shared Knowledge Conference, Albuquerque, NM, USA. Provencio, C., & Gioseffi, Y. (2019, April 03-05). Student-Athlete Experience: A Comparison of Time Demands of Student-Athletes and Non-Athletes. College Sport Research Institute Conference, Columbia, SC, USA.

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By Henry Miller

Andrew I. Ellestad

Prior to his career in academia, Andrew spent 15 years in corporate America. He is a highly driven leader that blends business, financial and strategy to deliver exceptional operational results. With over 15+ years of operational technology experience and business development in ecommerce and startup companies, Andrew has a proven ability of growing and managing high performing teams and projects to achieve complex business objectives. Over the course of his career, he has developed an expertise in building professional teams for companies with periods of hyper-growth, resolving major issues with key products and software lifecycles, and the factors crucial to consistently generating business growth. In the classroom, Andrew leverages real world training, examples, and scenarios to prepare his students for today’s challenges. EDUCATION DBA – George Fox University MBA – Northwest Nazarene University BS – Northwest Nazarene University SCHOLARSHIP & RESEARCH Ellestad, A. I., Beymer, L. L., & Villegas, S. (2023). The lived experiences of individuals with high-functioning autism during the job interview process: A phenomenological study. Journal of Employment Counseling, 00, 1–18. https://doi.org/10.1002/joec.12212 Ellestad, A. I., & Winton, B. G. (2022). Ethical decision-making: a culture influenced virtue specific model for multinational corporations. Ethics & Behavior, 1-16. https://doi.org/10.1080/10508422.2022.2122060 Villegas, S., Yamamoto, K., Ellestad, A. (2022) Defining Performance in HR. Journal of Human Resource Education, 16 (1), 1–19.

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By Henry Miller

Lana Duley

Lana is an educational and business professional, with 30 plus years of background in management, finance, accounting, computer information systems expertise. EDUCATION B.A., Business Administration with emphasis in Accounting and Computer Science, College of the Ozarks, 1982 M.B.A,. Business Administration with emphasis in Marketing and Management, Northwest Nazarene University, 1998 Doctorate, Management Information Systems (Management), University of Phoenix, 2011 SCHOLARSHIP & RESEARCH A Cross-Cultural study comparing Russian and American elemental value dimensions influencing business ethics practice—Doctoral dissertation. ProQuest Database, 2011. College Technology Survival Kit, Cognella Academic Publishing, San Diego, 2023

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By Henry Miller

Liz Barron

Elizabeth Barron (Liz) is a CPA licensed in California and Idaho, specializing in tax services for individuals and closely held businesses. She attended the University of California, Santa Barbara, where she received her B.A. in Business Economics with an emphasis in accounting and later earned her Master of Science degree in taxation from Golden Gate University. She started her tax career in the Silicon Valley in 2010, providing income tax planning and compliance services to high-net worth individuals venture-backed technology start-ups. Liz has served in a variety of client service and leadership roles in both regional and national public accounting firms, including most recently at Baker Tilly Advisory Group, LLP, the 6th largest public accounting firm, serving middle market businesses across the US. She enjoys working with clients to explore planning opportunities and is passionate about client service and professional development, including the cultivation of technical expertise as well as leadership and communication skills. She is a vocal supporter of the accounting profession and sees the student to professional pipeline as the greatest challenge currently facing the industry, and looks to support interested students in discovering the opportunities available through an accounting degree at the College of Idaho. Liz joined the Business and Accounting department at the College of Idaho in 2024. Liz lives in Nampa with her husband Logan and their son Adam, a student at Ridgevue Highschool. She is a member of the Student Outreach Committee of the Idaho Society of CPAs, and in her free time she enjoys gardening and exploring the Treasure Valley with her family. EDUCATION B.A, Business Economics, University of California Santa Barbara, 2010 M.S. Taxation, Golden Gate University, 2018 PROFESSIONAL EXPERIENCE Mentor, Sonoma State University School of Business and Economics Mentor Program, 2013-2014 Santa Rosa Metro Chamber Executive Board Member, 2014-2019 Santa Rosa Young Professionals Network Chair, 2015 Board Member, CalCPA San Francisco Chapter, 2017-2020 Board Member, Redwood Empire Estate Planning Council, 2018-2020 Leadership Santa Rosa Class 34, June 2019 CalCPA Leadership Institute Graduate, 2022-2023

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