Thomas Rowley, Ph.D., CPA

Dr. Rowley earned his Ph.D. in accounting at The University of Utah where he also earned a Masters in Human Resource Management with an emphasis in organizational behavior.  His university research, teaching, and writing were in the area of managerial accounting and measuring the effectiveness of financial management information systems.  He earned an MBA from the University of Miami and a Bachelor’s degree in accounting with a minor in economics from the University of Maryland.  He holds CPA certificates in Florida and Georgia. Tom is an entrepreneur.   

He founded and managed a regional CPA practice in Miami and owned and operated a Burger King franchise in Salt Lake City.  He has consulted with a Georgia-based Fortune 500 company in developing their executive reporting system and developed the strategic plans for the financial information systems at BellSouth Enterprises.  From 1999 through 2001 he served as a financial and marketing consultant to an international business center in Costa Rica and other start-up enterprises in Central America.   In 2002 he served as financial director of a start-up real estate developer in Panamá, responsible for acquiring properties and assuring subcontractor compliance in the development activities.    In 2004 he helped form PanUS Accounting and Tax services as a franchisee of his Atlanta-based LLC. 

Dr. Rowley has served on the faculties of Miami-Dade Community College, The University of Utah, and Georgia State University.  His extensive education in research and analytical techniques, combined with his sensitivity to the influence of individual and organizational behavior on financial outcomes, provides him with a unique perspective. Those skills are applied to refine existing organizational structures so that the overall effectiveness is improved and the financial reporting systems output is adapted to provide management-focused financial information relevant for assessing the effectiveness of management decisions.  Tom also uses that perspective and his knowledge and training in the specific financial and economic models to perform independent business valuation services.  Now semi-retired, he coordinates the business reporting and tax needs of expat investors in Panamá.  Tom is currently an adjunct professor at the University of Louisville Panamá. 

While in Atlanta, Tom’s community service work included being the Chair of the University of Miami Alumni Association; a volunteer trainer for the Atlanta Business Volunteers for the Arts, and more than a decade as a volunteer construction supervisor for the Atlanta Chapter of Habitat for Humanity.  Tom is active in the American Society of Panamá.