Cumberland University

Click Here to visit the CU Athletics Directory

CU Directory

Mary Lewis Haley

Professor of Accounting & Economics

Mary Lewis Haley

Professor of Accounting & Economics


B.S., University of Tennessee

M.B.A., Middle Tennessee State University

D.A., Middle Tennessee State University



Dr. Mary Lewis Haley joined the faculty of the Labry School of Business & Technology in 1983. She has over 10 years of professional experience as a Certified Public Accountant in the area of taxation. Her teaching responsibilities at the undergraduate level include Principles of Accounting, Intermediate Accounting, Advanced Accounting, Cost and Managerial Accounting, Federal Income Tax and Auditing. At the graduate level, she teaches Managerial Accounting in the MBA program. One of the highlights of her teaching career was being recognized at Commencement as the recipient of the first-ever President's Award for Teaching Excellence in 1996. In addition to being a Certified Public Accountant, Dr. Haley is a Certified Management Accountant (CMA) and is Certified in Financial Management (CFM). She holds memberships in the American Institute of Certified Public Accountants (AICPA), the Tennessee Society of Certified Public Accountants (TSCPA), the Tennessee Society of Accounting Educators (TSAE), the Institute of Management Accountants (IMA), and the Association of Government Accountants (AGA). Dr. Haley has held leadership positions in the TSCPA. Currently, she is serving on the Accounting Education and Career Awareness Committee of the TSCPA. Dr. Haley has served the university in a number of other capacities over the past 30 years. She currently serves on the University's Professional Development Committee, the Financial Resources and Physical Plant committee, and the Graduate Council. She has previously served as President of the Faculty Senate. She was chairperson of the Division of Business and Economics during the 2001-02 academic year. In addition, she has served on numerous other university-wide committees, including the Financial Aid committee, Admissions committee and the Athletic committee. Dr. Haley currently serves as faculty adviser for Delta Mu Delta, International Honor Society in Business.

Dr. Haley’s most recent conference presentations include:

Haley, Mary L. and Eric A. Landis (2011). Do students achieve higher grades when working together in learning teams than when working through individualized study efforts?

Haley, Mary L. and Terry J. Durham (2012). Accounting Students’ Attitudes Toward Cheating

Dr. Haley enjoys helping students reach their goal of becoming Certified Public Accountants. To accomplish this goal, Dr. Haley encourages students to become student members of the TSCPA and often accompanies students to TSCPA meetings and student career nights. She also helps students apply for scholarships through the TSCPA. Each year, several students receive scholarships through this organization. This year, one student received the top scholarship award from the Chattanooga Chapter of the TSCPA.

Graduates of Cumberland’s accounting program have gone on to rewarding careers in the areas of both public and private accounting. Employers of Cumberland’s graduates include HCA, State of Tennessee Department of Revenue, Dempsey, Vantrease, and Follis, CPAs, Kraft Brothers, CPAs, Lattimore, Black, Morgan, and Cain, CPAs, State of Tennessee Department of the Treasury, Cracker Barrel, and many others. Many of Cumberland’s accounting graduates choose to further their education in order to be eligible to sit for the CPA exam.