Montana State University


Bonita Peterson Kramer

Professor of Accounting

Phone: 994-4620

Office: 429 Reid Hall

E-mail: JJCBE Directory

Curriculum Vita




Dr. Bonita Peterson Kramer

Dr. Bonita K. Peterson Kramer is a Professor of Accounting in the Jake Jabs College of Business & Entrepreneurship (JJCBE). She returned to her home state of Montana and joined the Montana State University (MSU) faculty in 1994 after earning her Ph.D. from Washington State University. She also holds an M.B.A. from the University of Montana and a B.S. from Montana State University. Her accounting work experience includes three years as an auditor with KPMG in Texas and the Montana Office of the Legislative Auditor, in addition to several summers as an accountant in Yellowstone National Park, Wyoming, and Denali National Park, Alaska. Dr. Kramer is a Certified Public Accountant (CPA), a Certified Internal Auditor (CIA), and a Certified Management Accountant (CMA).

Dr. Kramer has taught courses from the sophomore through graduate levels, including courses in auditing, financial accounting, fraud examination, accounting information systems, and cost accounting. Dr. Kramer has been a recipient of several teaching awards, including the Montana Society of CPAs Outstanding Educator Award, and is responsible for preparing graduate students for the auditing section of the CPA Exam. Her students ranked #2, #1, and #3 in the country for their first-time pass rate on the auditing portion of the exam the first three years she taught auditing. (Subsequent pass rate rankings upon computerization of the CPA Exam in 2004 are not available.)

Dr. Kramer’s research focuses on accounting education, typically with an emphasis on fraud or auditing. In addition to co-authoring a full-length book, Financial Statements DeMystified, with MSU Professor Christie Johnson, Dr. Kramer has published over 40 articles in a variety of accounting academic and practitioner journals such as Behavioral Research in Accounting, Issues in Accounting Education, Journal of Accounting Education, Advances in Accounting Education, Strategic Finance, Internal Auditor, and the Journal of Accountancy. Her articles have received three Certificates of Merit from the Institute of Management Accountants (IMA), the Best Education Paper Award from the Western Region of the American Accounting Association (AAA), and the IMA's Lybrand Bronze Medal twice.

In 2012, her co-authored computerized fraud examination/auditing case simulation received the AAA's Forensic and Investigative Accounting Section Best Teaching Innovation Award.

Dr. Kramer has written questions for the American Institute of Certified Public Accountants (AICPA) and the Institute of Internal Auditors that are used on the CPA and CIA Exams, in addition to having served as a member of the IMA’s CMA Exam Review Committee. She also has served on the Association of Certified Fraud Examiners Higher Education Committee, the AICPA’s Professor/Practitioner Case Development Program Task Force, and the AICPA’s John L. Carey Scholarship Task Force. For nine years she was on the editorial review board of the Journal of Forensic Accounting, and is currently on the review board of the Journal of Forensic Studies in Accounting and Business. She recently completed several years of service as the Director of the Masters of Professional Accountancy program at MSU.

Since 2002, Dr. Kramer has been the Scott and Barbara Heck Faculty Scholar in the JJCBE. In 2004, she received the MSU Cox Family Fund for Excellence Faculty Award for teaching and research. 

In her free time, Dr. Kramer enjoys horseback riding and spending time in the outdoors with her husband and two teen-age sons, always accompanied by their two dogs.