Professor Summers graduated Phi Beta Kappa from The University of South Carolina in 1983 with a B.S. degree in accounting. She worked for several years as an accountant with Price Waterhouse in Greenville, SC and in Winston-Salem, NC. Professor Summers left public accounting to become the Accounting Manager of Specialty Retail Concepts, Inc., a publicly traded franchiser of specialty food concepts. In 1987, she began graduate school at The University of Georgia, earning first a Masters of Accountancy degree with a federal tax specialization, and then a Ph.D. with an accounting major and organizational behavior minor.

Professor Summers began teaching at Furman in 1999. She served as the Chair of the Furman Faculty from 2009-2011and has been the Business and Accounting Department Chair since 2011. She teaches courses in Managerial Accounting, Cost Accounting and Federal Income Taxation. Her scholarly work includes publications in education and business journals and she is active in professional organizations at both the local and national levels.

Professor Summers enjoys spending time reading, hiking and traveling. She is the mother of two sons, twenty-three-year-old Drew and nineteen-year-old Chris.

Name Title Description


Managerial Accounting Prncpls

The use of accounting information by management in planning, control and decision-making in business enterprises. Topics include production decisions, activity-based costing, budgeting and standards, and capital investment decisions.


Cost Accounting

Collection and utilization of cost data by management for short-term planning and control purposes. Topics include cost-volume-profit relationships, product-costing methods, flexible budgets, standard cost variances and cost allocations.


Federal Income Taxation

Current federal income tax law pertaining to individuals, partnerships and corporations. Focus on compliance matters with supplementary study in tax planning and research fundamentals.


Strategic Management

Course for seniors in business administration. The process of strategic management, including industry and competitive analysis and strategy formulation, implementation and evaluation. Knowledge from the different functional areas of business is integrated and focused on the solution of complex business problems. Oral and written communication emphasized.

I believe that a teacher's passion and enthusiasm is critical in sparking a student's desire to learn. My mission in the classroom is to engage students in the learning process so that they discover the relevance of the subject matter in their personal and professional lives. My goal is that they not leave the world of learning at the gates of the university, but leave the university with the confidence that they are great learners and are just beginning the journey.

The University of Georgia
The University of Georgia
The University of South Carolina

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