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Professor Mayer-Sommer's publications include "An Examination of the Relationship Between Ethical Behavior, Espoused Ethical Values and Financial Performance in the U.S. Defense Industry: 1988-1992" (with A. Roshwalb), Journal of Business Ethics; "Accelerating Cash Collections in Small Businesses: Selling or Borrowing on Accounts Receivable," The Journal of Accounting, Taxation and Finance for Business; "A Reexamination of the Relative Profitability of the U.S. Defense Industry," The Journal of Accounting and Public Policy; and "Historical Case Study of Planning and Control Under Uncertainty: The Wea pons Acquisition Process for the U.S. Ironclad Monitor," The Journal of Accounting and Public Policy. He is a certified public accountant and a certified management accountant. He is a member of the American Accounting Association, the American Institute of Certified Public Accountants, and the Institute of Management Accounting. He has taught courses in accounting for the U.S. Department of Labor, the American Society of Association Executives.