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Dan Fulks

Professor of Accounting; Program Director; Faculty Athletics Representative

Cowgill Center 220
Transylvania University
300 North Broadway
Lexington, KY 40508-1797

Phone: (859) 233-8184
e-mail Dan Fulks


“When the media call the NCAA about sports finances, they just say, ‘Ask Dan.’”

If you do a Google search on the financial aspects of intercollegiate athletics, you’ll find more than 16,000 citations attributed to Dan Fulks. The Transylvania accounting professor is a nationally recognized authority on college sports finances and a research consultant to the National Collegiate Athletics Association.

Since 1994, Fulks has prepared an annual report that provides a line-item and overall look at revenue sources, expenses, and net profit or loss of sports programs at the NCAA’s more than 1,100 member schools. Fulks also has served as a consultant for colleges contemplating more emphasis on their athletics programs, the cost of adding a football program, the financial impact of gender equity issues, and many other matters. He has been quoted in USA Today, The Washington Post, SportsBusiness Journal, The Chronicle of Higher Education, and many other prominent media outlets.

Transylvania students benefit from this NCAA work. “I get my students involved in collecting data and compiling my annual study, and I bring my results and methodology into classroom discussion,” says Fulks.

In fact, every class Fulks teaches makes some reference to his research. “For example, it applies well to cost accounting, where direct and indirect costs are allocated to a specific product,” he explains. “Some costs are direct, such as a coach’s salary or uniforms for a team. Others, like the expenses of maintaining and operating a gym, are common to several sports. How do you allocate those common costs and thereby determine the cost of, say, women’s volleyball or men’s basketball?”

Fulks further enlivens his classroom presentations by drawing on his earlier experience as a staff member of Ernst & Young, where clients included the Atlanta Falcons, Atlanta Braves, and Atlanta Stadium. He was involved in a key court case that set tax standards for depreciating the value of professional athletes.


Want to know more about Transylvania's accounting program?

Academic history

Courses taught

Recent publications

Awards and honors

Areas of specialization

Professional memberships

Academic history

  • Ph.D., Accounting, Georgia State University, 1980
  • MBA, University of Maryland, 1975
  • B.S., Accounting, University of Tennessee, 1967

Courses taught

  • Principles of Accounting
  • Intermediate Accounting
  • Income Tax
  • International Accounting
  • Accounting for the Equine Industry
  • Forensic Accounting
  • Cost Accounting
  • Personal Finance
  • May term travel courses to Grand Cayman, Ireland, London, Paris, Brussels, Amsterdam

Recent publications

  • Monograph, "Revenues and Expenses of NCAA Intercollegiate Athletics," NCAA, 2011 (Annual)

Awards and honors

  • Phi Kappa Tau Outstanding Faculty Member, 2011
  • University of Kentucky Alumni Association Great Teacher Award
  • Bingham Award for Teaching Excellence

Areas of specialization

  • Financial aspects of intercollegiate athletics

Professional memberships

  • American Institute of Certified Public Accountants
  • Kentucky Society of Certified Public Accountants
  • NCAA Faculty Athletics Representatives Association
  • American Accounting Association


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