LAWRENCE W. KOWALSKI is chair of the Department of Accounting & Management Information Systems.  He joined the faculty at Bowling Green in 1978.  He teaches the tax courses in the undergraduate and graduate accounting programs, and serves as a member of the Committee on General Income Tax Problems in the American Bar Association's Section of Taxation.  Prior to joining the faculty at Bowling Green, Professor Kowalski had practiced taxation with Arthur Young & Company, and had been Assistant to the President of Convenient Food Marts, Inc.  His primary research interest is in the Estate Planning area and his articles on taxation have appeared in the leading journals.  When he started at the university in 1978, he founded the Wood County Tax Clinic and was its Director for more than twenty years.  He also served as advisor to our student organizations and under his direction our Beta Alpha Psi Chapter achieved "superior chapter" status (this is the national honorary's highest award) six consecutive years.   The Arthur Anderson Foundation recognized him as the “Outstanding Faculty Advisor in the Nation” for his work with Beta Alpha Psi.  Professor Kowalski's undergraduate and master's degrees are from Bowling Green, and he holds a J.D. degree from the University of Toledo.   In 1993 he received the University's Hollis A. Moore award for outstanding service and in 1994 he was named the university's "Best Professor" in a poll conducted by The BG News.